French General Tax Code
In forceI. - The place of supply of tangible movable property is deemed to be in France when the property is in France:
a) At the time of dispatch or transport by the seller, by the purchaser, or on their behalf, to the purchaser;
b) At the time of assembly or installation by the seller or on its behalf;
c) At the time of being made available to the purchaser, in the absence of dispatch or transport;
d) At the time of departure from a transport the place of arrival of which is located on the territory of another Member State of the European Union, where the delivery, in the course of this transport, is made on board a ship, aircraft or train.
II. - The place of the operations referred to in I of Article 257 and in 5° bis of l'article 260 is located in France when they relate to buildings located in France.
III. - The place of supply of natural gas, electricity, heat or refrigeration is located in France:
a. when they are consumed in France;
b. in other cases, when the purchaser has in France the seat of his economic activity or a permanent establishment for which the goods are supplied or, failing that, his domicile or habitual residence.
IV.-The place of delivery of goods imported from third territories or third countries in the context of distance selling is deemed to be in France when the goods are in France:
a) at the time of arrival of the shipment or transport of the goods to the purchaser, if the goods have been imported into another Member State;
b) at the time of arrival of the shipment or transport of the goods to the purchaser, if the goods have been imported into another Member State b) At the time of arrival of the dispatch or transport of the goods to the purchaser if the goods have been imported into France where the value added tax is declared under the special declaration and payment scheme provided for in Article 298 sexdecies H, or in another Member State under the special scheme provided for in Section 4 of Chapter 6 of Title XII of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax;
c) At the time of arrival of the shipment or transport of the goods to the purchaser, where the goods have been imported into France without recourse to the special scheme provided for in Article 298 sexdecies i and the sale is deemed to have been made by the taxable person who facilitates it pursuant to a of 2° of V of Article 256 of this code ;
d) The provisions of this IV do not apply to the supply of second-hand goods, works of art, collectors' items or antiques carried out by a taxable dealer who applies the provisions of Article 297 A and to the supply of second-hand means of transport carried out by a taxable dealer who applies the provisions of Article 297 G.
V.-The following supplies are also deemed to take place in France:
1° The delivery of goods that are imported, where the seller uses the option provided for in article 293 A quater;
2° Any deliveries subsequent to that referred to in 1° of this V.
