GENERAL TERMS OF USE VIKI MARKETPLACE

 

Preamble

VIKI, a simplified single-shareholder joint-stock company, registered with the Mulhouse Trade and Companies Register under number 932 320 385, with its registered office located at 7 rue du Maréchal Lyautey, 68300 Saint Louis.
The following provisions establish the General Terms of Use of the Platform, offered by VIKI, represented by its director Filipe Freitas.

Company identity details:
Address: 7 rue du Maréchal Lyautey, 68300 Saint Louis.
Share capital: €200
Registered in France with the MULHOUSE Trade and Companies Register under number 932 320 385
Email: contact@viki.org.

Website hosted by AMEN SASU
Postal address: 12-14, Rondpoint des Champs Elysées, 75008 Paris
Paris Trade and Companies Register: 421 527 797 000 11 - Company with share capital of €37,000
Phone: Customer Service can be reached Monday to Friday from 9:00 a.m. to 6:00 p.m. at 01 70 99 53 41 (price of a local call).
The Sales Department can be reached Monday to Friday from 9:00 a.m. to 6:00 p.m. at 01 70 99 53 41 (price of a local call).

The Operator’s Platform offers an intermediation service between professional sellers (hereinafter “the Sellers”) and consumer Customers (hereinafter “the Customers”) for the purchase of home and family equipment, toys, cosmetics, pet supplies and any product completing the offer proposed on the Operator’s Website (hereinafter “the Products”).
In this context, it is recalled that the Operator acts:
- As the Platform Operator, as a simple technical intermediary. Its role is limited to hosting Sellers’ offers on the Platform and putting them in contact with Customers.

ANY USE OF THE PLATFORM, FOR ANY PURPOSE WHATSOEVER, NECESSARILY IMPLIES THE USER’S IRREVOCABLE AND UNRESERVED ACCEPTANCE OF THESE GENERAL TERMS OF USE.

1. PURPOSE

These General Terms of Use, entered into between the Operator and the User, are intended to define the respective rights and obligations of the Parties in connection with the use of the Platform and all Services offered on it. They also provide the User, in a clear, fair and transparent manner, with all legally required information. The sale of Products by the Seller to the Customer is governed by the Sales Contract, composed of the Product Sheet and the Seller’s Terms and Conditions, supplemented or replaced by the Platform Commercial Terms. In the event of any deficiency, absence or contradiction between the two documents, the Platform Commercial Terms shall apply as a priority.

2. DEFINITIONS

The terms mentioned below have, in these General Terms of Use, the following meaning:

• “Customer”: refers to any natural person having the status of consumer, accessing the Platform and placing an Order for Products from a Seller.
• “Order”: refers to the purchase of a Product made by a Customer on the Platform.
• “Customer Account”: refers to the interface hosted on the Platform in which all data provided by the Customer or User is gathered and which allows them to benefit from the Services. Access to the Customer Account is made using the Credentials.
• “Platform Commercial Terms”: refers to the commercial terms applicable to the sale of any Product through the Platform and supplementing, where applicable, in the event of deficiency or contradiction, the Seller’s Specific Terms and Conditions.
• “General Terms of Use” or “GTU”: refers to these contractual terms made available at the bottom of each page of the Platform, in order to govern the use of the Platform by any User.
• “Sales Contract”: refers to the contractual framework ultimately governing the sale of the Product through the Platform. The Sales Contract consists of the Product Sheet and the Seller’s Specific Terms and Conditions, possibly supplemented or even replaced by the Platform Commercial Terms. In the event of any deficiency, absence or contradiction between the two documents, the Platform Commercial Terms shall apply as a priority.
• “Seller’s Specific Terms and Conditions”: refers to the Seller’s General Terms and Conditions of Sale governing the distance sale of its Products.
• “Content”: refers to all information, texts, logos, trademarks, animations, designs and models, photographs, data and, generally, all elements and content of the Seller published on the Platform according to the methods, format and conditions offered to the Seller as part of the Services.
• “Product Sheet”: refers to the commercial offer related to a Product, which must provide all legally required essential information.
• “Credentials”: refers to the User’s identification element and password, required to access their Customer Account on the Platform.
• “Platform”: includes all web pages, Services and features offered to Users.
• “Party/Parties”: in the plural, refers jointly to the Operator and the User. In the singular, refers to either the Operator or the User.
• “Payment Service Provider” or “PSP”: refers to the company, holding a banking authorization, providing, through the Operator, payment services to Sellers in order to allow them to collect payments from Customers: WooCommerce.
• “Product”: refers to home and family equipment, toys, cosmetics, pet supplies and any product completing the offer proposed on the Operator’s Website, offered to the Customer by the Seller on the Platform.
• “Services”: refers to all services offered by the Operator to Users through the Platform.
• “User”: refers to any person accessing and browsing the Platform, whether a Seller, Customer or simple internet user.
• “Seller”: refers to any professional who has subscribed to the Services offered by the Operator on the Platform.

 

3. ACCEPTANCE OF THE GENERAL TERMS OF USE

Use of the Platform’s features and Services implies irrevocable and unreserved acceptance of these GTU. The Operator reserves the right to modify the GTU at any time. Accordingly, the User undertakes to carefully read these General Terms of Use when accessing the Platform and is invited to download, print and keep a copy of them. It is specified that these GTU are referenced at the bottom of each page of the Platform by means of a hyperlink and may therefore be consulted at any time.

4. TECHNICAL SPECIFICATIONS

By using the Platform, the User acknowledges having the means and skills necessary to use the features offered on the Platform. The equipment required to access and use the Platform is the responsibility of the User, as are any telecommunications costs incurred by such use. The User agrees to comply with the technical specifications relating to the uploading or insertion of Content on the Platform, including any weight, size, dimension, character, formatting or other limits relating to the Content that the User may intend to upload to the Platform for any reason whatsoever.

5. ROLE OF THE OPERATOR

5.1.    Nature of the Operator’s intervention

The Operator may have two distinct roles on the Platform:

• Intervention of the Operator as a simple intermediary: The Platform published by the Operator consists of putting Sellers and Customers in contact electronically for the purpose of selling Products. The Operator exercises no control over the performance of Product sales and does not intervene in the transaction carried out between the Customer and the Seller. The Sales Contract is therefore concluded exclusively and directly between the Customer and the Seller, with the Operator acting as a simple technical intermediary. Information on prices and Product descriptions is established by the Sellers under their sole responsibility. These General Terms of Use do not under any circumstances confer on Users the status of employee, representative, agent or legal representative of the Operator.

5.2. General pre-contractual information obligation: fairness, clarity and transparency

As an online platform operator, the Operator acts in a neutral, clear and transparent manner. The Operator has no capital link or any form of legal dependence with any of the Sellers referenced on the Platform that could influence the ranking or referencing of Products. The Products presented to Users on the Platform are referenced according to the methods detailed in Article 8.1 below.

6. Product Ranking

The Operator will carry out different types of ranking:

• Manual ranking: the Operator may select the references it wishes to rank first in the categories it has selected;
• Automatic ranking: the Operator may select promotion criteria or exclusion criteria;
• Ranking by order of relevance in relation to the User’s search.

Any preferential or priority referencing of a Product shall be brought to the User’s attention, in accordance with the regulations in force.

7. ACCESS AND REGISTRATION CONDITIONS

Any User may access the Platform. A User wishing to register on the Platform is invited to follow the steps described below:

7.1. Registration as a Seller

In order to be referenced on the Platform, the Seller is invited to contact the Operator by any means. Registration and contractual relations between the Operator and the Seller wishing to benefit from the Intermediation Service are governed by the general terms of service which will be sent to the Seller during the registration process.

7.2. Registration as a Customer

Any User wishing to access all the features offered by the Platform must first create an Account in order to become a Customer. Registration on the Platform as a Customer is free of charge. To create an Account, the User is invited to provide all required information and create their Credentials. The email address and password constitute the User’s Credentials. Each User undertakes to create only one single Account on the Platform. The Operator declines all liability for any harmful consequences that may result from the use of multiple Accounts by a single Customer. The User is fully responsible for the accuracy and updating of the data provided when opening and managing their Account. The User wishing to become a Customer undertakes to provide the Operator with accurate, fair and up-to-date data that does not infringe, in any way whatsoever, the rights of third parties, and to communicate to the Operator any necessary update of the data provided during registration. Prior to placing an order, the Customer declares:

• That they have full legal capacity, allowing them to commit under these GTU and to enter into any possible Sales Contract.
• That they do not purchase Products for the purpose of reselling them.
• That the purchase of Products on the Platform is not directly related to their professional activity and is limited to strictly personal use.

Finally, the User must validate these GTU before finalizing their registration.

• Credentials

The User shall be solely responsible for the use of their Credentials or for actions carried out through their Account. In the event that a User discloses or uses their Credentials in a manner contrary to their intended purpose, the Operator may delete their Account without notice or compensation. Under no circumstances shall the Operator be held liable in the event of identity theft of a User. Any access and action carried out from a User’s Account shall be presumed to have been carried out by that User, insofar as the Operator is under no obligation and does not have the technical means to verify the identity of persons accessing the Platform from an Account. Any loss, misappropriation or unauthorized use of a User’s Credentials and their consequences shall be the sole responsibility of the User, who must inform the Operator without delay by email sent to the following address: contact@viki.org

• Unregistration

The User may close their Customer Account at any time by contacting the Operator at the following address: contact@viki.org The Operator shall deactivate the Customer Account as soon as possible and shall send the User an email confirming the closure of their Customer Account.

8. SERVICES

8.1. Services accessible to any User

Any User may access the Platform and its various features free of charge. To access the different Services offered by the Operator, it is necessary to register as a Customer in accordance with Article 7 hereof. The main Service offered by the Operator consists of putting Sellers in contact with Customers for the sale of Products.

• Search by category and subcategory

The User may access the different Product categories. By clicking on the category of their choice, the User may access all corresponding subcategories. All Products corresponding to the selected category/subcategory will then be displayed.

• Search by search engine

The User may use the search engine to search for a Product. In this case, the results corresponding to their search will be presented to the User by default according to a relevance criterion determined as follows: priority is given to Products whose title, description and product sheet have the greatest connection with the keywords used by the User.

• Filtered search

During any Product search on the Platform, the User may refine their queries according to the filters offered.

8.2. Services offered to any User with a Customer Account

By creating a Customer Account, any User may access the following features:

• Product Orders

Any User who has created a Customer Account has the option to place an Order for Products offered by Sellers via the Platform. Any Product Order shall be governed by the Sales Contract, which consists of:

• the Product Sheet and the Seller’s specific Terms and Conditions,
• possibly supplemented or even replaced by the Platform Commercial Terms. In the event of deficiency, absence or contradiction between the Seller’s Specific Terms and Conditions and the Platform Commercial Terms, the Platform Commercial Terms shall apply.

The payment methods offered through the Platform to Customers are provided by Payment Service Providers, in accordance with the Platform Commercial Terms.

• Order Management

By creating a Customer Account, the Customer may track and manage their current Orders, access the history of all their Orders, place an identical Order, request a Product return and contact the Seller.

8.3. Services offered to Sellers

The Operator offers professional Users the opportunity to become Sellers on the Platform in order to benefit from certain Services detailed in the GTS, including in particular the ability to be put in contact with Customers in order to sell their Products. To do so, potential Sellers are invited to follow the steps described in Article 7.1 hereof.

9. OBLIGATIONS OF THE PARTIES

9.1. Users’ obligations

When using the Platform, each User undertakes not to breach public order and to comply with the laws and regulations in force, to respect the rights of third parties and the provisions of these General Terms of Use. Each User is required to:

• Behave fairly and lawfully towards the Operator and third parties;
• Be honest and sincere in the information provided to the Operator and, where applicable, to third-party Users;
• Use the Platform in accordance with its purpose as described in these GTU;
• Not divert the purpose of the Platform to commit crimes, offenses or contraventions punishable under the Criminal Code or any other law;
• Not carry out substantial or repeated extraction of the Platform’s content in violation of the Operator’s database producer rights;
• Respect the privacy of third parties and the confidentiality of exchanges;
• Respect the Operator’s intellectual property rights over the elements of the Platform and, where applicable, the intellectual property rights of other Users;
• Not attempt to harm, within the meaning of Articles 323-1 et seq. of the French Criminal Code, the automated data processing systems implemented on the Platform, in particular through practices such as scraping;
• Not use the Platform to send mass unsolicited messages, whether advertising or otherwise;
• Not distribute data that has the effect of reducing, disrupting, slowing down or interrupting the normal operation of the Platform.

In compliance with the legal and regulatory provisions in force and in accordance with the law of July 29, 1881 relating to freedom of the press, the User undertakes not to distribute messages or information:

• Constituting wrongful disparagement aimed at the Operator or Users of the Platform;
• Contrary to public order and morality;
• Of an insulting, defamatory, racist, xenophobic, revisionist nature or infringing the honor or reputation of others;
• Inciting discrimination or hatred against a person or group of persons because of their origin or their belonging or non-belonging to a particular ethnic group, nation, race or religion;
• Threatening a person or group of persons;
• Of a pedophilic nature;
• Inciting the commission of an offense, crime or act of terrorism, or glorifying war crimes or crimes against humanity;
• Inciting suicide;
• Allowing third parties to obtain, directly or indirectly, pirated software, software serial numbers, software enabling hacking and intrusion into computer and telecommunications systems, viruses and other logic bombs and, generally, any software or other tool enabling infringement of the rights of others and the safety of persons and property;
• Of a commercial nature, such as prospecting, etc.

9.2. Operator’s obligations

The Operator’s general obligation is an obligation of means. The Operator is not subject to any obligation of result or reinforced obligation of means of any kind. The Operator undertakes to use all means to ensure continuity of access to and use of the Platform 7 days a week and 24 hours a day. However, the Operator draws Users’ attention to the fact that current Internet communication protocols do not guarantee the certain and continuous transmission of electronic exchanges, including messages, documents, identity of the sender or recipient. Furthermore, in accordance with Articles L.111-7 et seq. of the French Consumer Code, as an online platform operator, the Operator undertakes to provide clear, transparent and fair information on the terms of its intervention.

10. LIABILITY

10.1. General principles

The Operator declines all liability, in particular:

• In the event of temporary inability to access the Platform due to technical maintenance operations or updates of published information. Users acknowledge that the Operator shall not be held liable in the event of malfunctions or interruptions of said transmission networks;
• In the event of viral attacks or unlawful intrusion into an automated data processing system;
• In the event of abnormal use or unlawful exploitation of the Platform by a User or third party;
• With regard to the content of third-party websites to which hyperlinks on the Platform refer;
• In the event of non-compliance with these GTU attributable to Users;
• In the event of delay or non-performance of its obligations where the cause of the delay or non-performance is linked to a case of force majeure as defined in Article 11 of these GTU;
• In the event of an external cause not attributable to the Operator;
• In the event of unlawful conduct by a Seller or User, or contractual non-performance committed by a Seller or User in connection with the sale of a Product;
• For any problem encountered during the execution of the Order by the Seller.

In the event of abnormal use or unlawful exploitation of the Platform, the User shall be solely responsible for any damage caused to third parties and for the consequences of any claims or actions that may result therefrom.

10.2. Hosting provider status

Users acknowledge that the Operator has the status of hosting provider within the meaning of Article 6 I 2° of the law of June 21, 2004 for confidence in the digital economy, known as the LCEN. As such, the Operator reserves the right to remove any content that has been reported to it and that it considers manifestly unlawful within the meaning of Article 6 I 2° of the LCEN. Notification of manifestly unlawful content by a User or any other third party must be made by email to the address contact@viki.org. In accordance with Article 6 I 5° of the LCEN, the User’s notification, in order to be valid, must include the following elements:

• The date of the notification;
• If the notifying party is a natural person: their surname, first names, profession, residence, nationality, date and place of birth; if the applicant is a legal entity: its form, name, registered office and the body legally representing it;
• The name and address of the recipient or, if it is a legal entity, its name and registered office;
• A description of the disputed facts and their precise location;
• The reasons why the content should be removed, including reference to legal provisions and factual justifications;
• A copy of the correspondence sent to the author or publisher of the disputed information or activities requesting their interruption, removal or modification, or proof that the author or publisher could not be contacted.

10.3. Disputes between Customers and Sellers

It is specified that any dispute arising between a Customer and a Seller must be handled between them, with the Seller remaining solely responsible for the delivery of Products ordered via the Platform. When the Customer contacts the Operator’s customer service to make a complaint about a Seller, the Operator shall forward the complaint to the Seller concerned, who shall be solely responsible for handling the dispute. In any event, the Party concerned by the User’s complaint undertakes to respond to such complaint as soon as possible. Concerned about the image of its Platform, the Operator invites the Parties to make their best efforts to resolve amicably any dispute in which they may be involved. It is nevertheless specified that Users may refer the matter to the Operator as mediator, in accordance with the procedures indicated on the Platform.

11. FORCE MAJEURE

The Operator’s liability may not be incurred if the non-performance or delay in performance of one of its obligations described in these GTU results from a case of force majeure. Force majeure in contractual matters occurs when an event beyond the debtor’s control, which could not reasonably have been foreseen at the time the contract was concluded and whose effects cannot be avoided by appropriate measures, prevents the debtor from performing their obligation. If the impediment is temporary, performance of the obligation is suspended unless the resulting delay justifies termination of the contract. If the impediment is definitive, the contract is automatically terminated and the parties are released from their obligations under the conditions provided for in Articles 1351 and 1351-1 of the French Civil Code. In the event of occurrence of any of the above-mentioned events, the Operator shall endeavor to inform the User as soon as possible.

12. INTELLECTUAL PROPERTY

12.1. Ownership of Users’ intellectual property rights

In connection with the use of the Platform, Users may present photographs, trademarks, logos, designs and other models belonging to them or to third parties. Any User uploading Content through the Platform guarantees that they have the right to represent all Content and shall hold the Operator harmless in this respect. In any event, the Operator shall not under any circumstances be held liable for any act of infringement, given its simple status as host of the Content published by Users, except in cases where the Operator acts as Seller. The User grants, free of charge and on a non-exclusive basis, to the Operator all intellectual property rights relating to the Content that may be published on the Platform, under the conditions defined below:

• The right of representation, including but not limited to: the right to communicate, distribute and disclose to the public all or part of the Content, for internal or external communication purposes, for advertising or promotional purposes, and by all technical means known or unknown to date.
• The right of reproduction, including but not limited to: the right to create or have created, without limitation in number, any original, duplicate or copy of all or part of the photos and by all technical means known or unknown to date.
• The right of adaptation, subject to moral rights, without limitation as to formats, colors and materials, accompanied by any captions, texts, recordings or additions necessary to finalize the photos.

This assignment is valid worldwide and for the entire duration of the intellectual property rights. The User also acknowledges having obtained the express authorization of any persons appearing in said photo, or of their legal representative if they are minors, as well as of the rights holders over the goods appearing in the photos, for public publication, and assumes full responsibility for such publication towards third parties. The Operator shall not be held liable for any infringement of the image rights, property rights or privacy of such third parties.

12.2. Ownership of the Operator’s intellectual property rights

The User acknowledges the Operator’s intellectual property rights over the Platform, its components and related content, and waives the right to challenge these rights in any form whatsoever. The trademarks, logos, slogans, graphics, photographs, animations, videos, software solutions, texts and any other content on the Platform, with the exception of Content published by Sellers, are the exclusive intellectual property of the Operator and may not be used or represented without express authorization, under penalty of legal proceedings. Any representation or reproduction, in whole or in part, of the Platform and its content, by any process whatsoever, without the Operator’s prior express authorization, is prohibited and shall constitute infringement punishable under Articles L.335-2 et seq. and Articles L.713-1 et seq. of the French Intellectual Property Code. In particular, the Operator expressly prohibits:

• Extraction, by permanent or temporary transfer of all or a qualitatively or quantitatively substantial part of the content of its database onto another medium, by any means and in any form whatsoever;
• Reuse, by making available to the public all or a qualitatively or quantitatively substantial part of the content of the database, in any form whatsoever;
• Reproduction, extraction or reuse, by any means, including methods similar to scraping, of the content, such as photographs, descriptions, etc., published by the Operator or by a Seller.

Acceptance of these GTU constitutes acknowledgment by Users of the Operator’s intellectual property rights and an undertaking to respect them. The Operator grants Users a personal, non-exclusive and non-transferable license authorizing them to use the Platform and the information it contains in accordance with these GTU. Any other exploitation of the Platform and its content is excluded from the scope of this license and may not be carried out without the Operator’s prior express authorization.

13. PROTECTION OF PERSONAL DATA

The Seller may collect and process the personal data of Platform Customers when Products are ordered. In this respect, the Seller guarantees that it processes such data in compliance with the rights and obligations arising from Law No. 78-17 of January 6, 1978 relating to information technology, files and freedoms, as amended, known as the “Data Protection Act,” and the General Data Protection Regulation (GDPR). The Seller shall have the status of joint controller of the personal data of Customers who order Products via the Platform. The purpose of this processing is the monitoring and management of the Order, the delivery of Products and after-sales service. The Customer’s data is kept confidentially by the Seller for the needs of the Sales Contract, its performance and in compliance with the law, for a period of 3 years from the end of the commercial relationship if you are a customer or from your last contact if you are not yet a customer. The Seller undertakes not to use your data for purposes other than those mentioned above. The data may be communicated, in whole or in part, to the Seller’s service providers involved in the ordering process. In accordance with Law No. 78-17 of January 6, 1978 relating to information technology, files and freedoms, and Regulation (EU) 2016/679 of the European Parliament and of the Council of April 27, 2016 relating to the protection of natural persons with regard to the processing of personal data and to the free movement of such data, and repealing Directive 95/46/EC, known as the General Data Protection Regulation or GDPR, the Operator, as joint controller, ensures the implementation of the rights of the persons concerned. It is recalled that the Customer whose personal data is processed has the rights of access, rectification, updating, portability and deletion of the information concerning them, as well as the right to restriction of processing in accordance with Articles 49, 50, 51, 53 and 55 of the French Data Protection Act and the provisions of Articles 15, 16, 17 and 18 of the European General Data Protection Regulation (GDPR). In accordance with Article 56 of the French Data Protection Act and Article 21 of the GDPR, the Customer may also, on legitimate grounds, object to the processing of data concerning them, without reason and free of charge. The Customer may also define the fate of their data after their death and choose whether or not the Operator may communicate their data to a third party previously designated by the Customer. The Customer may exercise these rights by sending an email to the Operator at the following address: contact@viki.org Finally, the Customer may also lodge a complaint with supervisory authorities, including the CNIL (https://www.cnil.fr/fr/plaintes). The full policy relating to the processing of personal data implemented by the Operator is detailed in the Platform Privacy Policy.

14. USER SERVICE

Any question or complaint regarding the use or operation of the Platform may be submitted by email to the following address: contact@viki.org

15. VALIDITY OF THE GTU

If any provision of these GTU is declared invalid under a legislative or regulatory provision in force and/or a court decision having the authority of res judicata, it shall be deemed unwritten but shall not affect the validity of the other clauses, which shall remain fully applicable. Such modification or decision does not under any circumstances authorize Users to disregard these General Terms of Use.

16. MODIFICATION OF THE GTU

These GTU apply to any User browsing the Platform. The GTU may be modified and updated by the Operator at any time, in particular to adapt to legislative or regulatory developments. The applicable GTU are those in force at the time of browsing the Platform.

17. GENERAL PROVISIONS

The fact that either Party has not required the application of any clause of these GTU, whether permanently or temporarily, shall under no circumstances be considered as a waiver of said clause. In the event of difficulty interpreting any of the titles appearing at the beginning of clauses and any of the clauses themselves, the titles shall be deemed non-existent.

18. JURISDICTION AND APPLICABLE LAW

THESE GTU AND THE RELATIONSHIP BETWEEN THE USER AND THE OPERATOR ARE GOVERNED BY FRENCH LAW. In the event of a dispute between the Operator and a User concerning the interpretation, performance or termination of these terms, the Parties shall endeavor to resolve it amicably. In such a case, the User is first invited to contact the Operator by email at the following address: contact@viki.org If no agreement is reached, an optional mediation procedure shall be proposed, conducted in a spirit of fairness and good faith with a view to reaching an amicable agreement in the event of any conflict relating to this contract, including its validity. To initiate this mediation, the consumer User is invited to follow the procedure described in the Platform Commercial Terms. As mediation is not mandatory, the consumer User or the Operator may withdraw from the process at any time. In the event that mediation fails or is not considered, the dispute that may have given rise to mediation shall be referred to the Commercial Court of MULHOUSE.

ANNEX 1: Information regarding civil and tax obligations

Online platform operators are required to inform any User who generates income on their Marketplace of their civil and tax obligations. Useful information is gathered in educational fact sheets reminding Users of the rules applicable to income declaration and the payment of social security contributions. This information can be found at the following addresses:

• Regarding tax obligations, link below:
  • https://www.service-public.fr/professionnels-entreprises/vosdroits/N13442
• On urssaf.fr, regarding social obligations, links below:
  • https://www.urssaf.fr/portail/
  • https://www.urssaf.fr/portail/home/espaces-dedies/activites-relevant-de-leconomie.html

With regard to VAT payment, Sellers are invited to consult the information documents made available by the French Administration: https://www.impots.gouv.fr/portail/professionnel/je-recherche-les-regles-de-territorialite-tva The following fact sheets, intended for Sellers, are also available at the following addresses:

• https://www.impots.gouv.fr/portail/files/media/1_metier/1_particulier/EV/1_declarer/141_autres_revenus/eco-collabo-fiscal-vente-biens.pdf
• https://www.economie.gouv.fr/files/files/PDF/cotisations_sociales_vente.pdf

With regard to social protection, this income must be able to give rise to rights to health insurance or retirement benefits. This also applies to taxation: the income generated must be subject to tax.   We remind you that these explanations are provided for information purposes only and do not replace reading legislative texts, administrative comments and case law. We also emphasize that the rules set out above may be modified, in particular the various thresholds, which are reassessed each year, and that each Marketplace User is solely responsible for their legal obligations.   Furthermore, the tax administration and social security funds are able to supplement this basic information and answer any questions.   The Operator therefore recommends that any User contact their tax office, social security fund or a specialized adviser in case of doubt.