French Business Law - French Legislation

Article 262-00 bis of the French General Tax Code

November 8, 2023

I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the quotas allocated by the administration; 2° The supply of goods and services to the following legal entities and organisations: a) The European Union a) The European Union; b) The European Atomic Energy Community; c) The European Central Bank; d)…

Article 262-0 bis of the French General Tax Code

November 8, 2023

I.-Persons who intervene, in their name and on their behalf or in the name and on behalf of vendors affiliated to them, in a supply of goods transaction exempt from value added tax under the conditions mentioned in the second paragraph of 2° of I of article 262, by transmitting to the administration, by means of an electronic data interchange platform certified by the administration, the electronic data of the…

Article 262 bis of the French General Tax Code

November 8, 2023

The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union. (Cf. Instruction 1996-11-20 3L-2-96.)

Article 262 ter of the French General Tax Code

November 8, 2023

I. – The following are exempt from value added tax: 1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxable legal person who is identified for value added tax purposes in a Member State other than that in which the dispatch or transport began and who has provided the supplier with his value…

Article 263 of the French General Tax Code

November 8, 2023

Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of the Member States of the European Union are exempt from value added tax. These provisions do not apply to the one-off supplies of services referred to in III of article 257 ter.

Article 266 of the French General Tax Code

November 8, 2023

1. The taxable amount is made up of: a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service provider as consideration for these transactions, from the purchaser, the customer or a third party, including subsidies directly linked to the price of these transactions; a bis. Without prejudice to the application of a, the taxable…

Article 267 of the French General Tax Code

November 8, 2023

I. – The following are to be included in the taxable amount: 1° Taxes, duties and levies of any kind except value added tax itself. 2° Expenses ancillary to the supply of goods or services such as commission, interest, packaging, transport and insurance costs charged to customers. II. – The following are not to be included in the tax base: 1° Cash discounts, rebates, discounts, rebates and other price reductions…

Article 267 bis of the French General Tax Code

November 8, 2023

With regard to sales to farmers, for the purposes of their family consumption, of products manufactured by processing companies from agricultural products supplied by these farmers, value added tax is only payable on the difference between the value of the manufactured products and that of the corresponding products supplied by the farmers to whom the sale is made. For the purposes of determining this difference, the values are understood to…

Article 268 of the French General Tax Code

November 8, 2023

With regard to the delivery of a building plot, or a transaction mentioned in 2° of 5 of article 261 for which the option provided for in 5° bis of article 260, if the acquisition by the transferor did not give rise to a right to deduct value added tax, the taxable amount is made up of the difference between: 1° On the one hand, the price expressed and the…

Article 268 bis of the French General Tax Code

November 8, 2023

I.-This article applies to subscription offers comprising several services, including at least one of the services mentioned in 10° to 12° of article 259 B, which are supplied in return for a fixed price, when they are made up of several transactions subject to value added tax. II.-The taxable amount of a transaction included in an offer covered by I is made up, where there is an identical offer not…

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French General Tax Code

Article 262-00 bis of the French General Tax Code

Article 262-0 bis of the French General Tax Code

Article 262 bis of the French General Tax Code

Article 262 ter of the French General Tax Code

Article 263 of the French General Tax Code

Article 266 of the French General Tax Code

Article 267 of the French General Tax Code

Article 267 bis of the French General Tax Code

Article 268 of the French General Tax Code

Article 268 bis of the French General Tax Code

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French General Tax Code

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