III: Declaration by operators of electronic contact platforms

I.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or indirectly, transactions involving the sale of goods, the provision of services by natural persons, the rental of a means of transport or the rental of real estate of any kind, submits a declaration to the tax…

I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but satisfies one of the following conditions: > a) It is incorporated in accordance with the law of the country in which it is established. a) It is constituted in accordance with French law; b)…

I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following conditions: 1° They have carried out transactions referred to in article 1649 ter A or have received consideration in respect of such transactions; > 2° They are resident in France, in another Member State of the European Union or in…

I.-The platform operator shall implement, including by means of personal data processing, the due diligence necessary to identify: 1° Sellers or service providers who carry out one or more of the transactions referred to in I of Article 1649 ter A and, where applicable, the properties rented. To this end, it collects information relating to the tax residences and, where applicable, the tax identification numbers of the vendors or service…

I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocate it an individual registration number. II.-Notwithstanding Article 1740 E, the registration number provided for in I of this article is withdrawn in the following cases: 1° The platform operator has notified the tax authorities that it…