French General Tax Code
In forceI. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is filed:
1° For disposals carried out with the participation of an intermediary domiciled for tax purposes in France or, in the absence of an intermediary, where the purchaser is a taxable person for value added tax established in France, by this intermediary or this purchaser, to the tax department responsible for collecting the tax on which he depends or, in the case of a ministerial officer, to the tax department responsible for collecting the tax on which the deed is registered when it must be submitted for this formality, within the period provided for in Article 635.
However, when subject to value added tax, the intermediary, purchaser or ministerial officer declares the tax:
a) On the annex to the declaration mentioned in 1 of Article 287 deposited in respect of the month or quarter during which the flat-rate tax became chargeable if he is liable for value added tax and subject to the normal actual taxation system ;
b) On the annual return referred to in Article 287(3) filed in respect of the financial year during which the flat-rate tax became chargeable if he is liable for value added tax and subject to the simplified taxation scheme provided for in Article 302 septies A ;
c) On the appendix to the declaration mentioned in 1 of article 287 filed with the department responsible for collecting the tax where the main establishment is located no later than the 25th of the month following the month during which the flat-rate tax became chargeable if the taxable person is not liable for value added tax.
2° For exports or for transfers to a third country of goods exported temporarily, by the exporter to the customs office responsible for this export, when the customs formalities are completed;
3° For other transfers, by the seller to the tax department responsible for collecting the tax within one month of the transfer.
II. - The tax is paid when the declaration is filed.
III. - The tax is recovered:
1° For disposals carried out with the participation of an intermediary or, in the absence of an intermediary, where the purchaser is a taxable person for value added tax established in France, in accordance with the rules, guarantees and penalties laid down for turnover tax;
2° For exports and disposals in a third country of temporarily exported goods, in accordance with the provisions laid down by the customs legislation in force;
3° For other disposals, in accordance with the rules, guarantees and penalties laid down in Title IV of the Book of Tax Procedures for taxes recovered by the competent public accountants.
IV. - Claims are presented, investigated and judged as in matters of turnover tax if the tax is recovered by the accountants of the Directorate General of Public Finance and as in matters of customs if the tax is recovered by the customs receivers.
