Trade unions, non-profit organizations, carry out, in principle, non-profit activities of representation and defense of their members or the people they represent, and are not subject to commercial taxes (corporate tax (IS) , value added tax (VAT) and territorial economic contribution (CET)). It is only when their management is not disinterested or they exercise a lucrative activity that they are likely to be subject to commercial taxes. The criteria for assessing the profit-making nature of an activity are set out in III § 120 to 160 of BOI-IS-CHAMP-10-50-30-50 .
These provisions have neither the purpose nor the effect of modifying the scope of the exemption provided, under certain conditions, in 9° of 4 of article 261 of the general tax code (CGI) for the benefit of bodies pursuing in particular objectives of a union nature directly related to the collective defense of the moral or material interests of their members. The conditions of application and the scope of this text do not necessarily match those of the CET and CET exemption measures.
With regard to VAT, the situation of organizations that do not meet the non-profit conditions set out in III § 120 to 160 of BOI-IS-CHAMP-10-50-30-50 must be analyzed under the following conditions.
Source: gouv.fr
