According to wether the Partner is established in France, inside
European Union, or elsewhere in the world, he shall or not add VAT to
the amount chosen for adhesion. The rules that apply are the
The Partner is established in France
(including Martinique, Guadeloupe and Réunion): VAT is due.
- The Partner is established inside European Union:
If he is already subject to VAT in his
country (this must be proved in writing): AT is not due.
However, one must mention the VAT rate in force in this country.
- Otherwise, VAT is due.
- The Partner is established outside European
Union: VAT is not due.
Item 2.2 of the Partnership agreement shall mention:
the amount before tax in cases 1 and 2(b) above;
- the net amount in cases 2(a) and 3 above.
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