French General Tax Code
In forceWithout prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of their profit or turnover may be required, in accordance with procedures to be laid down by decree, to declare to the administration the total amount, per customer, of sales other than retail sales, made during the calendar year or their accounting period when this period does not coincide with the calendar year.
For the purposes of this article, retail sales shall mean sales made at a retail price involving quantities that do not exceed the normal private needs of a consumer.
The following are not deemed to be retail:
- sales involving items which, by reason of their nature or use, are not customarily used by ordinary private individuals;
- sales made at identical prices, whether wholesale or retail;
- sales of products intended for resale, regardless of the size of the quantities delivered.
