For the application of the rules relating to the place of supply of services provided for in articles 259 to 259 D, the following are considered to be taxable persons: 1° For all services supplied to him, a taxable person, even if he also carries out activities or transactions that are not considered to be taxable supplies of goods or services; 2° A non-taxable legal person who is identified for…
The place of supply of services is located in France: 1° Where the customer is a taxable person acting as such and has in France: a) The seat of his economic activity, except where he has a fixed establishment not located in France to which the services are supplied; b) Or a fixed establishment to which the services are supplied; c) Or, in the absence of a or b, his…
As an exception to Article 259, the place of supply of the following services is located in France: 1° The hiring of means of transport: a) Where they are of short duration and the means of transport is actually made available to the hirer in France. Short-term hire means the continuous possession or use of a means of transport for a period not exceeding thirty days or, in the case…
Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domicile or habitual residence in a Member State of the European Community: 1° Assignments and concessions of copyright, patents, licensing rights, trademarks and other similar rights; 2° Rentals of tangible movable property other than means…
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France: 1° The supply of services other than those mentioned in articles 259 A, with the exception of those mentioned in c of 1° and 259 D when they are supplied to persons who are established…
I.-1. The place of supply of the services referred to in 10°, 11° and 12° of Article 259 B is deemed to be in France when they are provided to non-taxable persons who are established, have their domicile or habitual residence in France. 2. By way of derogation from 1 of this article, the place of supply of these services is not deemed to be in France when they are…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or, if the lease is entered into on or after 1 January 1991, for the purposes of the business of a non-taxable lessee. The option cannot be exercised: a. If the bare premises let are…
Local authorities, their groupings or their public establishments may, at their request, be subject to value added tax in respect of transactions relating to the following services: Water supply in municipalities with fewer than 3,000 inhabitants or by public establishments for inter-municipal cooperation whose scope covers an area with fewer than 3,000 inhabitants; Sanitation ; public abattoirs; markets of national interest; collection and treatment of refuse, waste and residues where…
Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be subject to this tax by option. The taxable person who has exercised the option applies it only to transactions that he determines. This option may be terminated as from 1 January of the fifth year following that in which…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themselves or with the central body of savings banks and banques populaires; 2° Transactions carried out between themselves by the mutual credit banks that are members of the national confederation of mutual credit; 3° Transactions carried out between…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
