French Business Law - French Legislation

Article 298 decies of the French General Tax Code

November 8, 2023

I. – The deduction rights of businesses that publish the publications designated in article 298 septies are determined under the same conditions as for companies that become liable for this tax, taking into account, where applicable, any rights that have been exercised prior to that date. II. – (Obsolete provision). III. – The deduction rights of press distribution companies governed by loi n° 47-585 du 2 avril 1947, the société…

Article 298 undecies of the French General Tax Code

November 8, 2023

Intermediation transactions carried out by persons able to prove their status as agents duly registered with the commission mentioned in article 26 of law no. 47-585 of 2 April 1947 relating to the status of newspaper and periodical publication grouping and distribution companies do not give rise to payment of value added tax when they concern periodical writings within the meaning of the law of 29 July 1881. Publishers of…

Article 298 duodecies of the French General Tax Code

November 8, 2023

Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrative establishments, as well as by not-for-profit organisations, are exempt on condition, firstly, that advertisements and publicity never cover more than two thirds of the surface area of these periodicals or directories, and secondly, that the total of advertisements or publicity from a single advertiser…

Article 298 terdecies of the French General Tax Code

November 8, 2023

A Conseil d’Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.

Article 298 quaterdecies of the French General Tax Code

November 8, 2023

I. – Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below. II. – The chargeable event for the value added tax applicable to sales in the departments of mainland France of manufactured tobacco is the release for consumption within the meaning of Article L. 311-15 of the Code des impositions sur les biens et services. The tax is…

Article 298 quindecies of the French General Tax Code

November 8, 2023

As regards tobacco imported into the departments of mainland France, the value added tax which has been charged on the components of their price is deductible from the tax due in respect of other taxable transactions carried out in France by the supplier; if it cannot be so deducted, this tax may be reimbursed under the conditions set out in IV of the article 271.

Article 298 sexdecies of the French General Tax Code

November 8, 2023

In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.

Article 298 sexdecies A of the French General Tax Code

November 8, 2023

1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in the form of certificates or contracts which give the purchaser a right of ownership or claim over that gold; b. Services provided by taxable persons acting in the name and on behalf of others in the transactions referred to…

Article 298 sexdecies B of the French General Tax Code

November 8, 2023

1. Taxable persons who produce investment gold or transform gold into investment gold may, as an option, make the supply of such investment gold to another taxable person subject to value added tax. 2. Taxable persons who usually carry out supplies of gold intended for industrial use may, as an option, make each supply of gold referred to in a of 2 of Article 298 sexdecies A to another taxable…

Article 298 sexdecies C of the French General Tax Code

November 8, 2023

1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where these purchases were subject to tax pursuant to article 298 sexdecies B; b. Their purchases of gold other than investment gold where such gold has been acquired or imported with a view to its conversion…

Call Us + 33 1 84 88 31 00

Call Us + 33 1 84 88 31 00

Book One: Tax base and assessment

Article 298 decies of the French General Tax Code

Article 298 undecies of the French General Tax Code

Article 298 duodecies of the French General Tax Code

Article 298 terdecies of the French General Tax Code

Article 298 quaterdecies of the French General Tax Code

Article 298 quindecies of the French General Tax Code

Article 298 sexdecies of the French General Tax Code

Article 298 sexdecies A of the French General Tax Code

Article 298 sexdecies B of the French General Tax Code

Article 298 sexdecies C of the French General Tax Code

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice?
Contact our Lawyers in France.

Call + 33 1 84 88 31 00.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

Book One: Tax base and assessment

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

Useful links

You have a question in French Business Law?

Do you need French-law advice?
Contact our Lawyers in France.