FR GVT Tax Code's Regulatory Part


On Jun. 28, FR GVT published decree creating code's regulatory part.


  • FR GVT published Decree 2024-610 of Jun. 26, 2024 relating to the regulatory part of the Tax Code on Goods and Services and various coordination measures.
  • Purpose
  • Creation of the regulatory part of the Tax Code on Goods and Services; consolidation of all the measures falling under decrees in the Council of State, decrees or orders.
  • Measures which are about taxes on goods and services included in the code, except for those re energy, alcohol and tobacco, which will be the subject of a dedicated text.
  • The decree also adapts the relevant references in various other codes accordingly.
  • Effectiveness
  • The text enters into force on Jan. 1, 2025, subject to certain postponements to Apr. 1, 2026 re updating the tax declaration and payment systems in the air transport sector.

Regulators FR GVT
Entity Types CNSM; Corp
Reference OG JORF 151, 6/28/2024; Decree 2024-610, 6/26/2024; Citation: Decree 2024-610;
Functions Complaints; Financial; Legal; Operations; Product Administration; Product Design; Tax
Countries France
Category
State
Products Corporate
Regions EMEA
Rule Type Final
Rule Date 6/28/2024
Effective Date 1/1/2025
Rule Id 217700
Linked to N/A
Reg. Last Update 6/28/2024
Report Section EU

Last substantive update on 07/03/2024