Article 298 sexdecies J of the French General Tax Code
I.-The operator of a warehouse or logistics platform for the storage of goods intended for delivery within the meaning of 1° of II of Article 256 or a similar operation mentioned in III of the same Article 256 shall make available to the administration information relating, in particular, to the origin, nature, quantity and holding of the goods stored and to the owners of these goods, where the following conditions…