B: Reduced rate

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Article 279 bis

French General Tax CodeIn force
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Updated 8 Nov 2023

The reduced rates of value added tax do not apply:

1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for in the article 14 of law no. 49-956 of 16 July 1949 on publications intended for young people ;

2° Pornographic theatrical performances, as well as transfers of rights relating to these performances and their interpretation, designated by the Minister responsible for culture following the opinion of a commission whose composition is set by order of the same Minister. Complaints and appeals relating to these decisions are handled by the Minister responsible for culture;

3° a) Transfers of rights relating to pornographic films or films inciting violence and their interpretation, as well as admission fees for screenings during which these films are shown.

The cinematographic shows concerned by this provision are designated by the Minister responsible for culture, following the opinion of the commission for the classification of cinematographic works. Complaints and appeals relating to these decisions are handled by the minister responsible for culture;

b) To the transfer of rights relating to pornographic works or works inciting violence broadcast on videographic media and to their performance, as well as to admission rights for screenings during which these works are shown.

A Conseil d'Etat decree determines the conditions for classifying works that are broadcast on videographic media and that are not also subject to the procedure for designating cinematographic films provided for in the second paragraph of a;

4° To the provision of services as well as the supply of goods carried out in establishments to which access is prohibited to minors due to their licentious or pornographic nature, either pursuant to the ordonnance no. 59-28 of 5 January 1959 regulating access by minors to certain establishments, or by virtue of the police powers that the mayor and the State representative in the department hold under the articles L 2212-2, L 2212-3 et L 2215-1 du code général des collectivités territoriales.

Mariela Petrova

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Working with a corporate lawyer in France — Q&A

Any time a strategic decision changes how the company is owned, governed or contractually bound — incorporation, fundraising, M&A, restructuring, shareholder agreements, or major commercial contracts. Earlier engagement always costs less than later remediation.

A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

Yes — most of our clients are foreign suppliers, investors or holding entities. We bridge the gap between French law and your home jurisdiction's expectations and deliver everything bilingually.

The SAS (Société par Actions Simplifiée) is the default choice for most international structures: flexible governance, single shareholder allowed, no minimum capital, and works cleanly with foreign holding entities. We assess SARL, SA, SCI on the merits when the situation calls for it.

Yes — communications with a French avocat are protected by the secret professionnel (Article 66-5 of the Law of 31 December 1971). This protection is broader than the common-law attorney-client privilege and applies to written and oral exchanges.

We work on fixed fees for clearly scoped engagements (incorporation, contract drafting, audits) and on monthly retainers for ongoing advisory. Hourly billing is the exception, not the default. You always know the cost before work starts.

Typical timeline is 2–3 weeks from KYC kick-off to RCS registration, assuming standard documentation. Holding-company structures, foreign-shareholder identification or in-kind contributions can extend this — we flag the gating items at the first meeting.

Absolutely. We routinely coordinate with your in-house counsel, expert-comptable or notaire — pragmatic collaboration is the norm, not the exception. We send them everything they need to do their part without duplicating work.

Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

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15+ Years In Corporate Practice

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Communications protected by professional secrecy — secret professionnel de l'avocat, Article 66-5 of the Law of 31 December 1971.

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