GENERAL TAX CODE, CGI
LexInter | September 6, 2007 | 0 Comments

GENERAL TAX CODE, CGI

Article 298 sexdecies F

(inserted by Law n ° 2002-1576 of December 30, 2002 art. 15 Amending Finance I d for 2002 Official Journal of December 31, 2002 in force July 1, 2003)

   1. Any taxable person not established in the European Community who provides services by electronic means as mentioned in 12 ° of Article 259 B to a non-taxable person who is established in a Member State of the European Community, has his domicile there or his habitual residence, may avail himself of the special regime set out in this article. This special regime is applicable to all of these services provided in the European Community.
   A taxable person not established in the European Community is considered to be a taxable person who has not established the head office of his economic activity and does not have a permanent establishment in the territory of the European Community and who is not required to be identified with value added tax for other purposes.
   2. He informs the administration of the moment when he begins his taxable activity, ceases or modifies it to the point of no longer being able to avail himself of this special regime. He communicates this information and notifies the administration of any modification by electronic means under the conditions set by decree.
   3. The administration assigns and communicates to it electronically an individual identification number, the terms of which are set by decree.
   4. The administration deletes it from the identification register in the following cases:
   a. If he notifies that he no longer provides electronic services;
   b. Or if the administration can presume, by other means, that its taxable activities have ceased;
   vs. Or if he no longer fulfills the necessary conditions to be authorized to avail himself of the special regime;
   d. Or if, in a systematic way, it does not comply with the rules relating to the special regime.
   The terms of such radiation are set by decree.
   5. For each calendar quarter, it electronically files a value added tax return, whether or not electronic services have been provided for that period. The value added tax declaration includes the identification number and, for each Member State of consumption in which the tax is due, the total value excluding value added tax of the electronic services for the taxable period and the amount total of the corresponding tax. The applicable tax rates and the total amount of tax due are also shown. The terms of this declaration are set by decree.
   6. The value added tax declaration is made out in euros.
   7. He pays value added tax when he submits his declaration. Payment is made to a bank account denominated in euros.
   8. If he avails himself of this special regime, he may not deduct any amount of value added tax. The tax relating to operations linked to electronic services is reimbursed under the conditions provided for by decree.
   9. He keeps a register of operations falling under this special regime. This register must, on request, be made available electronically to the administrations of the Member State of identification and of the Member State of consumption. It is sufficiently detailed to allow the administration of the Member State of consumption to verify the accuracy of the value added tax declaration mentioned in 5 and under the conditions determined by decree.
   10. The provisions provided for in Article 289 A do not apply to taxable persons not established in the European Community and falling under this special regime.

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