French General Tax Code
In forceLegal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does not lead to distortions in the conditions of competition.
These legal entities are taxable, in any event, for the following transactions:
Deliveries of new goods manufactured with a view to sale,
Distribution of gas , electricity and thermal energy,
Operations of commissaries and similar establishments,
Transport of goods, with the exception of those carried out by the Post Office
Transport of passengers,
Operations of agricultural intervention agencies relating to agricultural products and carried out pursuant to the regulations on the common organisation of the market in these products,
Organisation of trade fairs,
Provision of port and airport services,
Storage of movable property,
Organisation of tourist trips and holidays,
Broadcasting or redistribution of radio or television programmes ;
Telecommunications.
Water supply in municipalities with at least 3,000 inhabitants or by public establishments for inter-municipal cooperation whose scope covers an area with at least 3,000 inhabitants.
