French General Tax Code
In forceI.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that State for use under the conditions set out in a and b of III of Article 256.
2. Every taxable person shall keep a register of the goods he transfers or which are supplied to him under the system of stocks under a deposit contract provided for in III bis of the same article 256.
II.-1. All processors must keep a special register showing the names and addresses of the principals and mentioning, for each of them, the nature and quantities of materials used and processed products delivered.
2. (Repealed with effect from 1st January 1996).
3. Service providers, other than processors, who carry out work and valuations relating to tangible movable property, must keep a special register indicating, for goods dispatched from another Member State of the European Union by, or on behalf of, a taxable person identified for value added tax purposes in that State, the date of receipt and the date on which the goods leave the business, the nature and quantity of the goods concerned, the name and address of the principal and his intra-Community value added tax number.
III.-An order of the minister responsible for the budget lays down the conditions for keeping these registers.
