#2021-1914Decree on Implementing Measures for Taxes on Goods and Services
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This French decree sets out procedures for the taxation of goods and services, focusing on excise duties and the movement of such goods within the EU. It affects certified shippers and recipients, requiring specific documentations and compliance with administrative procedures for tax handling.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Establishes tax procedures for goods and services.
- Requires detailed documentation for goods movement.
- Applies to certified shippers and recipients within the EU.
Obligations
What this law requires
Certified shippers must obtain a tax identification number assigned by the administration before engaging in cross-border movement of excise goods within the EU
Certified recipients must establish a guarantee covering non-payment risks prior to product shipment and must pay excise duties on French metropolitan territory upon movement completion
Certified shippers are prohibited from producing, transforming, holding, storing, or shipping products in excise suspension under their certified shipper identification
Certified recipients are prohibited from receiving, holding, or storing excise products in excise suspension under their certified recipient identification
Certified shippers must submit a simplified electronic administrative document project through the excise tracking informatization system for cross-border movements or movements within French metropolitan territory