Article 1649 bis of the French General Tax Code
November 7, 2023
Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of public finance of the place of his residence or the registered office of the establishment a declaration, the content of which is set by decree, which shows in particular the identity and address of the sellers and the annual…
