French General Tax Code
In forcePersons who independently carry out one of the economic activities mentioned in the fifth paragraph are subject to value added tax, regardless of the legal status of these persons, their situation with regard to other taxes and the form or nature of their intervention.
The following are not considered to be acting independently:
- employees and other persons who are bound by a contract of employment or by any other legal relationship creating links of subordination as regards working conditions, remuneration arrangements and the employer's liability;
- home workers whose earnings are considered to be wages, when they carry out their activity under the conditions provided for in articles L. 7412-1, L. 7412-2 and L. 7413-2 of the French Labour Code.
The economic activities referred to in the first paragraph are defined as all activities carried out by producers, traders or service providers, including extractive and agricultural activities and those of the liberal professions or similar. In particular, an economic activity is considered to be an operation involving the use of tangible or intangible movable property with a view to obtaining permanent revenue.
The economic activities referred to in the first paragraph are defined as all activities of producers, traders or service providers, including extractive and agricultural activities and those of the liberal professions or equivalent.
