The place of taxation for deliveries of tangible movable property is set by article 258 of the general tax code (CGI) and article 258 A of the CGI .
I. Deliveries of goods as they are, shipped or transported by the seller, by the buyer or on their behalf
The tax regime for goods delivered as is differs depending on whether or not they are located in France when they leave for the purchaser. In addition, in the case of importation, the situation differs depending on whether or not the delivery in France is carried out by the importer.
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Source Bofip
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