Article 298 sexdecies F of the French General Tax Code
November 8, 2023
1. Any taxable person not established in the European Union who supplies services to a non-taxable person who is established in a Member State of the European Union, has his domicile or habitual residence there, may avail himself of the special scheme set out in this Article. This special scheme shall apply to all such services supplied in the European Union. A taxable person not established in the European Union…
