French General Tax Code
In forceI. - The provisions of this article shall apply, regardless of their place of establishment, to undertakings which, in their capacity as online platform operators, put persons in contact at a distance, by electronic means, with a view to the sale of a good, the provision of a service or the exchange or sharing of a good or service.
II. - Where there are grounds for suspecting that a person, regardless of his place of establishment, domicile or habitual residence, who carries out his activity via an online platform is evading his obligations to declare or pay the value added tax due pursuant to Article 293 A, the administration may report this person to the operator of the online platform, so that the latter can take measures to enable this person to regularise his situation.
The online platform operator shall notify the administration of the measures taken under this II.
III. - If the presumptions persist after a period of one month from the notification provided for in the second paragraph of II or, in the absence of such notification, from the alert provided for in the first paragraph of the same II, the administration may give formal notice to the online platform operator to take additional measures or, failing that, to exclude the person concerned from the online platform.
The online platform operator shall notify the administration of the measures taken under this III.
IV. - In the absence of implementation of the measures or exclusion referred to in III after a period of one month from the notification provided for in the second paragraph of III or, in the absence of such notification, from the formal notice provided for in the first paragraph of the same III, the tax for which the person referred to in II is liable is jointly and severally payable by the online platform operator.
V. - The terms and conditions for the application of this article are defined by order of the Minister responsible for the budget.
