Banking or financial transactions are exempt from value added tax (VAT) pursuant to Article 261 C of the General Tax Code (CGI) .
Nevertheless, some of these transactions may be taxable automatically ( BOI-TVA-SECT-50-10-20 ) or be subject to an option ( BOI-TVA-SECT-50-10-30 ).
Finally, the joint marketing of services of a banking or financial nature with other goods and services raises the question of whether or not they should be grouped together in the same operation and, if so, whether the transaction in question will be eligible for exemption ( BOI-TVA-CHAMP-60 ).
Source: gouv.fr
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