Article 298 quaterdecies of the French General Tax Code
I. – Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below. II. – The chargeable event for the value added tax applicable to sales in the departments of mainland France of manufactured tobacco is the release for consumption within the meaning of Article L. 311-15 of the Code des impositions sur les biens et services. The tax is…