French General Tax Code
In forceI.-For the purposes of this chapter:
1° France means the national territory, with the exception of the local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island;
2° Users of a digital interface are located in France if they consult it using a terminal located in France. The location in France of this terminal is determined by any means, including on the basis of its IP (internet protocol) address, in compliance with the rules on the processing of personal data;
3° Receipts paid in consideration for the provision of a taxable service defined in 1° of II of Article 299 are understood to be all sums paid by users of this interface, with the exception of those paid in consideration for the supply of goods or services which constitute, within the meaning of I and II of Article 257 ter, transactions independent of access to and use of the taxable service;
>Collections paid in consideration for the provision of a taxable service defined in 1° of II of Article 299 are understood to be all sums paid by users of this interface, with the exception of those paid in consideration for the supply of goods or services which constitute, within the meaning of I and II of Article 257 ter, transactions independent of access to and use of the taxable service;
II - The taxable services referred to in 1° of II of article 299 are supplied in France during a calendar year if:
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1° Where the digital interface enables the supply of goods or services between users of the interface, such a transaction is concluded in the course of that year by a user located in France;
> Where the digital interface does not enable the supply of goods or services between users of the interface, such a transaction is concluded in the course of that year by a user located in France
2° Where the digital interface does not enable goods or services to be supplied, one of its users has an account opened in France during the year, enabling him to access all or some of the services available on the interface;
III.
III -The taxable services referred to in 2° of II of article 299 are provided in France during a calendar year if:
> For services other than those referred to in 2° of II of article 299, the following conditions apply
1° For services other than those mentioned in 2° of this III, an advertising message is placed during that year on a digital interface based on data relating to a user who consults this interface while being located in France;
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2° For sales of data generated or collected during consultation of digital interfaces by users, data sold during that year is derived from consultation of one of these interfaces by a user located in France.
IV.
IV -Where a taxable service mentioned in II of Article 299 is supplied in France during a calendar year within the meaning of II or III of this Article, the amount of receipts paid in consideration of this supply is defined as the product of all the receipts paid during this year in consideration of this service by the percentage representative of the share of these services connected with France assessed during this same year. This percentage is equal to:
1° For the services mentioned in 1° of II, the proportion of the supply of goods or services for which one of the users of the digital interface is located in France;
> For the services mentioned in 2° of II, the proportion of the supply of goods or services for which one of the users of the digital interface is located in France
2° For the services referred to in 2° of the same II, the proportion of users who have an account opened from France and enabling access to all or some of the services available via the interface and who used this interface during the calendar year in question;
> For the services referred to in 1° of the same II, the proportion of users who have an account opened from France and enabling access to all or some of the services available via the interface and who used this interface during the calendar year in question;
3° For the services referred to in 1° of III, the proportion of advertising messages placed on a digital interface based on data relating to a user who consults this interface and is located in France;
For the services referred to in 2° of III, the proportion of advertising messages placed on a digital interface based on data relating to a user who consults this interface and is located in France.
4° For the services mentioned in 2° of the same III, to the proportion of users for whom all or part of the data sold was generated or collected during consultation, when they were located in France, of a digital interface.
