Article 1695 of the French General Tax Code
November 7, 2023
I. – Value added tax is declared and collected when it becomes due, for the following transactions: 1° Imports for which the person liable is a non-taxable person not identified in accordance with the combined provisions of Articles 286 ter and 286 ter A; 2° (Repealed); 3° Transport between France and territories outside Community territory, within the meaning of Article 256-0, which are listed by decree. In these situations, value…
