III: Declaration by operators of electronic contact platforms

I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations:

1° it is resident in France;

2° It is not resident in France but satisfies one of the following conditions:

> a) It is incorporated in accordance with the law of the country in which it is established. a) It is constituted in accordance with French law;

b) It has its registered office in France;

> c) It has a permanent establishment in France c) It has a permanent establishment in France;

However, the platform operator is not required to file the declaration provided for in Article 1649 ter A if it also fulfils at least one of the conditions provided for in this 2° in one or more other Member States of the European Union and fulfils its reporting obligations to one of these other Member States pursuant to Council Directive 2011/16/EU of 5 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC;

3° It is neither resident nor established in France. 3° It is neither resident in a Member State of the European Union, nor incorporated or managed in a Member State, and does not have a permanent establishment in a Member State, but fulfils the following cumulative conditions:

a) It facilitates transactions referred to in I of article 1649 ter A which are carried out by persons domiciled for tax purposes in a Member State or, in the case of the letting of immovable property, which relate to property situated in a Member State;

b) It chooses to fulfil its reporting obligations in respect of these transactions to the French tax authorities. However, a platform operator that is resident in a State or territory other than a Member State of the European Union that has concluded an agreement with France allowing automatic exchange of information concerning transactions carried out by vendors or service providers via digital platforms and recognised, by means of implementing acts of the European Commission, as having equivalent effect to the obligation provided for in Article 1649 ter A shall only declare the transactions mentioned in the same article that are carried out via its intermediary and that do not fall within the scope of this agreement.

The same applies to a platform operator who, although not a resident of that State or territory, is incorporated there in accordance with the legislation of that State or territory or has its place of management there.

II. II.-A platform operator that provides annual proof that the business model of its platform is such that it does not have any sellers or service providers to declare pursuant to Article 1649 ter C is not required to submit the declaration provided for in Article 1649 ter A, or to implement the identification procedures provided for in Article 1649 ter D.