French Business Law - French Legislation

Article 1613 ter of the French General Tax Code

November 7, 2023

I.-A contribution is levied on beverages and liquid preparations for beverages intended for human consumption: 1° Falling under CN codes 2009 and 2202 of the customs tariff; 2° Containing added sugars; 3° Packaged in containers intended for retail sale either directly or through a professional or previously assembled and presented in containers not intended for retail sale so as to be consumable as they are; 4° Which are not alcoholic…

Article 1613 quater of the French General Tax Code

November 7, 2023

I.-It is instituted a contribution on beverages other than alcoholic beverages within the meaning of 2° of article L. 111-4 of the code of taxes on goods and services mentioned in II. I bis.-.The contribution is payable by the person who makes the first delivery of the products mentioned in I, whether free of charge or for consideration, in France, outside the local authorities governed by Article 74 of the…

Article 1622 of the French General Tax Code

November 7, 2023

The insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insured with each of them on 31 March 2002, in application of article L. 752-1 of the Rural Code, as it read prior to 1 April 2002, and in proportion to the number of persons insured with…

Article 1623 of the French General Tax Code

November 7, 2023

Orders, judgments and rulings awarding annuities, pursuant to the chapitre Ier du titre V du livre VII du code rural et de la pêche maritime, doivent indiquer si le chef d’entreprise est ou non assuré.

Article 1628 bis of the French General Tax Code

November 7, 2023

If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.

Article 1629 of the French General Tax Code

November 7, 2023

The rules governing the basis of assessment, rates, liquidation and collection of the contribution to supply the guarantee fund for compulsory non-life insurance for those responsible for uninsured accidents are defined in articles L. 421-4, L. 421-4-1 and L. 421-4-2 of the Insurance Code.

Article 1635 bis A of the French General Tax Code

November 7, 2023

The additional contributions to the premiums or contributions relating to certain insurance policies paid into the National Agricultural Risk Management Fund, up to the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on finance for 2012, are established, liquidated and recovered in accordance with Article L. 361-2 du code rural et de la pêche maritime.

Article 1635 bis AA of the French General Tax Code

November 7, 2023

It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribution to insurance premiums or contributions relating to insurance agreements covering exclusively or mainly damage to soil, crops, crops, buildings, and dead or live livestock assigned to agricultural holdings. The additional contribution is based on all premiums or contributions….

Article 1635 bis AE of the French General Tax Code

November 7, 2023

I. – Filing with the agency mentioned in article L. 5311-1 of the Public Health Code of each: 1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each application for renewal or of each application or notification of modification of this registration; 2° Application for registration mentioned in article L. 5121-14-1 of the same code, each application for renewal or each…

Article 1635 bis AF of the French General Tax Code

November 7, 2023

I. – The submission of any application for registration, renewal of registration or modification of registration of a medicinal product mentioned in Article L. 5121-8 of the Public Health Code on the list of reimbursable pharmaceutical specialities mentioned in the first paragraph of Article L. 162-17 of the Social Security Code or on the list of medicinal products reimbursed and used by public authorities, under the conditions mentioned in articles…

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Part Two: Taxes levied for the benefit of local authorities and various bodies

Article 1613 ter of the French General Tax Code

Article 1613 quater of the French General Tax Code

Article 1622 of the French General Tax Code

Article 1623 of the French General Tax Code

Article 1628 bis of the French General Tax Code

Article 1629 of the French General Tax Code

Article 1635 bis A of the French General Tax Code

Article 1635 bis AA of the French General Tax Code

Article 1635 bis AE of the French General Tax Code

Article 1635 bis AF of the French General Tax Code

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Part Two: Taxes levied for the benefit of local authorities and various bodies

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

Do you need French-law advice?
Contact our Lawyers in France.