The Finance Act for 2020 was published under Law No. 2019-1479 of 28 December 2019 in the Official journal of 29 December 2019. This act also implemented the Quick Fix on Call-Off Stock arrangements in article 34.
I. – Chapter I of title II of the first part of book I of the general tax code is thus amended:
1 ° Article 256 is thus amended:
a) In the first paragraph of III, the words: “the Community” are replaced by the words: “Union”;
b) After the same III, a III bis is inserted as follows:
“III bis. – 1. The transfer by a taxable person of an item of his business under a stock supply contract regime to another Member State of the European Union is not treated as a delivery of goods when the conditions following are met:
“1 ° The goods are dispatched or transported by the taxable person or by a third party on behalf of the latter, to another Member State in order to be delivered there, at a later stage and after their arrival, to another taxable person who may dispose of it as an owner under an agreement between the two taxable persons;
“2 ° The taxable person dispatching or transporting the goods is not established or does not have a permanent establishment in the Member State to which the goods are dispatched or transported;
“3 ° The taxable person to whom the goods are intended to be delivered is identified for the purposes of value added tax in the Member State to which the goods are dispatched or transported and has communicated to the taxable person mentioned in 2 ° his identity and this identification number upon departure of the shipment or transport;
“4 ° The taxable person who sends or transports the goods records the transfer of the goods in the register provided for in 2 of I of article 286 quater and indicates the identity of the taxable person who acquires the goods and the identification number for the purposes of value added tax allocated by the Member State to which the goods are dispatched or transported in the summary statement provided for in I of Article 289 B.
“2. If, within twelve months of their arrival in the Member State to which they were dispatched or transported, the goods have not been delivered to the taxable person mentioned in 3 ° of 1 of this III bis and qu ‘none of the circumstances mentioned in 4 has occurred, a transfer within the meaning of III of this article is deemed to take place on the day following that of the expiration of the twelve month period.
“3. No transfer within the meaning of III of this article shall be deemed to take place when, within twelve months of their arrival in the Member State to which they have been dispatched or transported, the right to dispose of the goods has not not transferred, that they are returned to France and that the taxable person enters their return in the register mentioned in 4 ° of 1 of this III bis.
“4. No transfer within the meaning of III of this article is deemed to take place when the taxable person mentioned in 3 ° of 1 is replaced, within the period of twelve months following the arrival of the goods, by another taxable person therefore that the other conditions mentioned in the same 1 remain satisfied and that the taxable person mentioned in 2 ° of said 1 enters this replacement in the register provided for in 2 of I of article 286 quater.
“5. During the period of twelve months following their arrival in the Member State to which they were dispatched or transported, a transfer of goods within the meaning of III of this article is deemed to take place:
” 1 ° As soon as one the conditions mentioned in 1 and 4 of this III bis cease to be fulfilled;
“2 ° Immediately before delivery when the goods mentioned in 1 ° of 1 are delivered to a person other than that mentioned in 3 ° of the same 1 without the conditions of 4 being met;
“3 ° Immediately before the start of the shipment or transport when the goods mentioned in 1 ° of 1 are shipped or transported to a country other than France;
“4 ° When the goods mentioned in the same 1 ° are destroyed, lost or stolen, on the date on which the goods were actually removed or destroyed or, if this date is impossible to determine, on the date on which it was found that the property was destroyed or missing. “;
2 ° I of article 256 bis is amended as follows:
a) In the last paragraph of 2 °, the words: “the Community” are replaced by the words: “the Union”;
b) 3 ° is amended as follows:
– the words: “the Community” are replaced by the words: “the Union”;
– the following paragraph is added:
“It is also considered as an intra-Community acquisition the obtaining, by the taxable person receiving the delivery, of the power to dispose as an owner of goods dispatched or transported under the conditions provided for in 2 of article 17a of directive 2006/112 / EC of the Council of 28 November 2006 on the common system of value added tax within the twelve months following the arrival of the goods in France. “;
c) A 4 ° is added as follows:
“4 ° Is not assimilated to an intra-Community acquisition of goods the allocation in France by a taxable person of business property from another Member State under the stock arrangements under the storage contract provided for in Article 17a of Council Directive 2006/112 / EC of 28 November 2006 mentioned above. “;
d) In 3 ° of II, the words: “the Community” are replaced by the words: “the Union”;
3 ° I of article 262 ter is amended as follows:
a) 1 ° is amended as follows:
– in the first paragraph, the words: “the Community” are replaced by the words: “the Union”;
– the same first paragraph is supplemented by the words: “who is identified for the purposes of value added tax in another Member State than that of the departure of the shipment or transport and has communicated to the supplier his identification number value added tax ”;
– after the same first paragraph, the following paragraph is inserted:
“The exemption does not apply when the supplier has not filed the summary statement mentioned in article 289 B or when the summary statement which he has subscribed does not contain the information mentioned in II of the same article 289 B, unless the latter cannot duly justify his failure to administer. “;
b) After 1 °, a 1 ° bis is inserted as follows:
“1 ° bis In the event of successive deliveries of the same goods dispatched or transported in the territory of another Member State of the European Union directly from the first seller to the last buyer in the chain, the delivery mentioned in 1 ° of this article is deemed to be that made to the intermediate operator.
“By way of derogation, the delivery mentioned in the same 1 ° is deemed to be that made by the intermediary operator when he has communicated to his supplier the individual value added tax identification number which has been allocated to him in accordance with the 286 ter.
“For the purposes of this 1 ° bis, a taxable person in the chain, other than the first seller, who considers to dispatch or transport the goods either himself or through a third party acting as an intermediary operator on his behalf. “;
c) A 3 ° is added as follows:
“3 ° Deliveries of goods made under the conditions mentioned in III bis of article 256, when the power to dispose of goods is transferred as an owner within twelve months of the arrival of the goods in the Member State to which they were shipped or transported. “;
4 ° Article 286 quater is amended as follows:
a) I is worded as follows:
“I. – 1. Any taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, in the territory of another Member State of the European Union and intended in that State to be used under the conditions provided for in a and b of III of article 256.
“2. Any taxable person shall keep a register of the goods which he transfers or which are delivered to him under the arrangements for stocks under the contract of deposit provided for in III bis of the same article 256.”;
b) In 3 of II, the words: “the Community” are replaced by the words: “the Union”;
5 ° Article 289 B is amended as follows:
a) In I, after the reference: “article 262 ter”, the words: “or to which goods are intended under the conditions provided for in III bis of article 256 are inserted “And the words:” the Community “are replaced by the words:” the Union “;
b) 6 ° of II is thus restored:
“6 ° The number by which the customer for whom the goods are intended is identified for value added tax in the Member State where the goods are dispatched or transported under the conditions provided for in III bis of article 256 as well as any change in the information provided. »
II. – The I applies to deliveries of tangible personal property for which the event giving rise to the value added tax occurs from January 1, 2020.
Source French Offical Gazette
