By way of derogation from the general rule laid down in Article 259 of the General Tax Code (CGI) , the determination of the place of taxation of the following services is made according to criteria other than that of the quality of the lessee:
- short-term rentals of means of transport ( CGI, art. 259 A, 1°-a );
- services related to a building (CGI, art. 259 A, 2°);
- passenger transport services (CGI, art. 259 A, 4°);
- the provision of services provided to a non-taxable person relating to cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the provision of services by the organizers of such activities, as well as the provision of services ancillary to these activities (CGI, art. 259 A, 5°-a);
- sales to be consumed on site (CGI, art. 259 A, 5°-b and c);
- the provision of services provided to a taxable person, as well as those ancillary to them, consisting in providing access to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions (CGI, art 259 A, 5° bis);
- travel agency services (CGI, art. 259 A, 8°).
Source: gouv.fr
