French Business Law - French Legislation

Article 256 A of the French General Tax Code

November 8, 2023

Persons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation with regard to other taxes and the form or nature of their intervention. The following are not considered to be acting independently: – employees and other persons who are bound by a contract of employment or by any other…

Article 256 B of the French General Tax Code

November 8, 2023

Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does not lead to distortions in the conditions of competition. These legal entities are taxable, in any event, for the following transactions: Deliveries of new goods manufactured with a view to sale, Distribution of gas , electricity and thermal energy, Operations of…

Article 256 C of the French General Tax Code

November 8, 2023

I.-Taxable persons who have in France the seat of their economic activity or a permanent establishment or, failing that, their domicile or habitual residence, with the exception of permanent establishments of these taxable persons which are not located in France, and who are closely linked to each other from a financial, economic and organisational point of view may request, for the application of the provisions of this chapter, to constitute…

Article 257 of the French General Tax Code

November 8, 2023

I. – Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions. 1. The following are treated in the same way as tangible property and are subject to the same rules as the immovable property to which they relate: 1° Rights in rem in immovable property, with the exception of rentals resulting from leases which confer a right of enjoyment;…

Article 257 bis of the French General Tax Code

November 8, 2023

When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no supply of goods or services is deemed to take place. The joining or leaving of a taxable person as a member of a single taxable person constituted pursuant to article 256 C constitutes the transfer of…

Article 257 ter of the French General Tax Code

November 8, 2023

I.- Each transaction subject to value added tax is considered to be distinct and independent and is subject to its own tax regime determined on the basis of its main element or its non-accessory elements. The scope of a transaction is determined in accordance with II. The scope of a transaction is determined, in accordance with II, on the basis of an overall assessment made from the point of view…

Article 258 of the French General Tax Code

November 8, 2023

I. – The place of supply of tangible movable property is deemed to be in France when the property is in France: a) At the time of dispatch or transport by the seller, by the purchaser, or on their behalf, to the purchaser; b) At the time of assembly or installation by the seller or on its behalf; c) At the time of being made available to the purchaser, in…

Article 258 A of the French General Tax Code

November 8, 2023

I. – By way of derogation from the provisions of I of Article 258: 1° The place of supply of goods dispatched or transported from France to another Member State in the context of intra-Community distance selling shall be deemed not to be in France where: a) The total value specified in 1 of II of Article 259 D of the supplies of services referred to in 10°, 11° and…

Article 258 C of the French General Tax Code

November 8, 2023

I. – The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser. II. – The place of acquisition is deemed to be in France if the purchaser has given the vendor his French value added tax identification number and if he does not establish that…

Article 258 D of the French General Tax Code

November 8, 2023

I. – Intra-Community acquisitions of tangible movable property located in France pursuant to I of Article 258 C, made by a purchaser who has a value added tax identification number in another Member State of the Community, are not subject to value added tax where the following conditions are met: 1° The purchaser is a taxable person who is not established or identified in France and who has not appointed…

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French General Tax Code

Article 256 A of the French General Tax Code

Article 256 B of the French General Tax Code

Article 256 C of the French General Tax Code

Article 257 of the French General Tax Code

Article 257 bis of the French General Tax Code

Article 257 ter of the French General Tax Code

Article 258 of the French General Tax Code

Article 258 A of the French General Tax Code

Article 258 C of the French General Tax Code

Article 258 D of the French General Tax Code

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French General Tax Code

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