French Business Law - French Legislation

Article 299 bis of the French General Tax Code

November 8, 2023

I.-For the purposes of this chapter: 1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island; 2° Users of a digital interface are located in France if they consult it using a terminal located in France. The location in France of this terminal is determined by any means, including…

Article 299 ter of the French General Tax Code

November 8, 2023

The chargeable event for the tax provided for in article 299 is constituted by the end of the calendar year during which the company defined in III of the same article 299 has received sums in return for the supply in France of taxable services. However, if the taxpayer ceases trading, the taxable event occurs at the time of this cessation. The person liable for the tax is the person…

Article 299 quater of the French General Tax Code

November 8, 2023

I.-The tax provided for in article 299 is based on the amount, excluding value added tax, as defined in IV of article 299 bis, of the sums received by the taxpayer, during the year in which the tax becomes due, in return for a taxable service provided in France. However, sums paid in consideration for the provision of a digital interface that facilitates the sale of products subject to excise…

Article 299 quinquies of the French General Tax Code

November 8, 2023

For the purposes of this chapter, sums collected in a currency other than the euro shall be converted by applying the latest exchange rate published in the Official Journal of the European Union, known on the first day of the month in which the sums are collected. .

Article 300 of the French General Tax Code

November 8, 2023

I.-La taxe prévue à l’article 299 is declared and settled by the taxpayer as follows: 1° For those liable for value added tax subject to the normal actual taxation system mentioned in 2 of Article 287, on the appendix to the declaration mentioned in 1 of the same article 287 filed in respect of the month of March or the first quarter of the year following that during which the…

Article 300 bis of the French General Tax Code

November 8, 2023

A tax is hereby introduced on the provision, in France, of services for putting people in contact with each other by electronic means with a view to carrying out economic transactions that meet the following cumulative conditions: 1° These transactions include at least one of the following types of transport: a) The transport of passengers and, where applicable, their luggage by means of a chauffeur-driven transport vehicle, within the meaning…

Article 300 ter of the French General Tax Code

November 8, 2023

For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon. The matchmaking services referred to in Article 300a of this Code are deemed to be provided in France when the place of departure or arrival of the transport referred to in 1° of the same Article 300a is located in France.

Article 300 quater of the French General Tax Code

November 8, 2023

The chargeable event for the tax provided for in article 300 bis is the completion of the calendar year during which the matchmaking service referred to in the same article 300 bis is provided in France. However, if the person liable for the tax ceases trading, the taxable event occurs at the time of this cessation. The person liable for the tax is the person who operates the matchmaking service….

Article 300 quinquies of the French General Tax Code

November 8, 2023

I. – The tax provided for in article 300 bis is based on the difference between the following amounts, assessed exclusive of value added tax during the calendar year in which the tax becomes due, insofar as the amounts in question relate to the provision of the matchmaking service mentioned in the same article 300 bis, to the transactions mentioned in 1° of the said article 300 bis or to…

Article 300 sexies of the French General Tax Code

November 8, 2023

I. – The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and at least annual. In the event that the taxpayer ceases activity, the amount due in respect of the year in which the activity ceases is established immediately. The tax is declared, paid and, where…

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Book One: Tax base and assessment

Article 299 bis of the French General Tax Code

Article 299 ter of the French General Tax Code

Article 299 quater of the French General Tax Code

Article 299 quinquies of the French General Tax Code

Article 300 of the French General Tax Code

Article 300 bis of the French General Tax Code

Article 300 ter of the French General Tax Code

Article 300 quater of the French General Tax Code

Article 300 quinquies of the French General Tax Code

Article 300 sexies of the French General Tax Code

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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

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