The resale right provided for in Article L. 122-8 is payable, under the conditions set out in this chapter, on the sale, in any form whatsoever, of an original graphic or plastic work of art other than the first transfer made by the author or his successors in title, provided that the seller, the buyer or an intermediary are involved in this transfer as part of their professional activity and that at least one of the following conditions is met:
1° The sale is made on French territory;
2° The sale is subject to value added tax there.