Article 1649 bis A of the French General Tax Code
November 7, 2023
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration’s right of communication, traders and craftsmen with regard to the taxation of their profit or turnover may be required, in accordance with procedures to be laid down by decree, to declare to the administration the total amount, per customer, of sales other than retail sales, made during the calendar year or…
