- The rules for VAT deduction rights, as defined in the French tax code, apply to single taxable persons (assujettis uniques), with specific clarifications due to their organizational structure.
- Each member of a single taxable person is considered a distinct sector, and the calculation of the VAT deduction coefficient must account for how expenses are used across these sectors.
- Transactions between members of a single taxable person are not subject to VAT, and VAT deduction for internal expenses depends on their use for the taxable operations of the single taxable person.
- Taxable operations include all activities within the scope of VAT, whether taxed or exempt.
Source: bofip.impots.gouv.fr
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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