France rulings
Binding rulings and formal determinations issued by the authority.
Showing 1 to 2 of 2 documents, archived 2026-09-10
The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.
| Document | Issuer | Date | Archived copy | Live source | Citation key |
|---|---|---|---|---|---|
| RES - TVA - Assujettissement et base d'imposition d'une offre au public de jetons (ICO) (VAT ruling on token offerings) | DGFiP (BOFiP-Impôts) | 2021-03-09 | PDF, 189 KB, mirror | Open | BOI-RES-TVA-000054 |
| RES - TVA - Qualification des opérations réalisées à l'aide de jetons non fongibles dits "NFT" au regard des règles de la TVA (VAT ruling on NFTs) | DGFiP (BOFiP-Impôts) | 2024-02-14 | PDF, 219 KB, mirror | Open | BOI-RES-TVA-000140 |