Exchanges within a cooperative contracts framework

Supply of goods

Supplied goods are subject to common law taxation provisions. Thus :

  for cooperative contracts with an EU nation,
  for cooperative contracts with a non-EU nation.

Research, development, industrialisation

For research, development or industrialisation, the subject of the contract may involve :

  the execution of intellectual services,
  the provision of models, prototypes and tools, which could be made available to a company for the execution of subsequent production contract(s) or destined for destruction during tests.

Two distinct cases need to be identified :

  contract awarded by a French executive agency based in France,
  contract awarded by an executive agency based outside France.