B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent establishment there and who supplies services to non-taxable persons whose place of taxation is in a Member State other than France and in which he is not established; 2° who carries out intra-Community distance selling of goods;…