French Business Law - French Legislation

Article 1653 B of the French General Tax Code

November 7, 2023

1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats. Where property forming a single holding is located in several départements, the competent commission is that of the département within whose territorial jurisdiction the head office of the holding is located or, in the absence of a head office, the part of the property with…

Article 1653 BA of the French General Tax Code

November 7, 2023

The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer’s request and expense, any person whose expertise is likely to enlighten the commission. The commission may communicate to this person, without disregarding the rule of professional secrecy, information intended to enable it to fulfil its mission. The persons consulted are bound by professional secrecy under the conditions set out in article L….

Article 1653 C of the French General Tax Code

November 7, 2023

The committee provided for in Article L. 64 of the Book of Tax Procedures comprises: a. a Councillor of State, Chairman; b. a Councillor at the Court of Cassation; c. A lawyer with expertise in tax law; d. a master adviser at the Cour des Comptes; e) A notary; f) A chartered accountant; g) A university professor, agrégé of law or economics. The members of the committee are appointed by…

Article 1653 D of the French General Tax Code

November 7, 2023

I. – Any member of the tax abuse committee must inform the chairman: 1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold; 2° Any functions in an economic or financial activity that he has held during the two years preceding his appointment, that he holds or comes to hold; 3° Any mandate within a legal entity that he…

Article 1653 E of the French General Tax Code

November 7, 2023

When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.

Article 1653 F of the French General Tax Code

November 7, 2023

I. – An advisory committee on tax credits for research expenditure is hereby established. This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President of the Conseil d’Etat. The chairman may be deputised by one or two administrative magistrates appointed under the same conditions. II – For the examination of disputes relating to the expenses provided for in a to j of II of…

Article 1654 of the French General Tax Code

November 7, 2023

Public establishments, industrial or commercial operations of the State or local authorities, concessionary or subsidised companies, companies benefiting from statutes, privileges, direct or indirect advances or guarantees granted by the State or local authorities, companies in which the State or local authorities have holdings, allocation, distribution or co-ordination bodies or groupings created by order of or with the assistance or under the control of the State or local authorities must…

Article 1655 of the French General Tax Code

November 7, 2023

Persons who, under cover of associations governed by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks for consumption on the premises or organise shows or entertainment of any kind are subject to all the tax obligations of traders and to the provisions relating to the administrative regulation of pubs or the entertainment police….

Article 1655 A of the French General Tax Code

November 7, 2023

Any administrative or company cooperative that sells goods directly or indirectly to persons other than members of the staff of the administration or company holding a cooperator’s card, is subject to the same taxes as those payable by commercial companies.

Article 1655 ter of the French General Tax Code

November 7, 2023

Subject to the provisions of Article 60, 2° of I of article 827 and 2° of the I of article 828, companies whose sole purpose is either the construction or acquisition of buildings or groups of buildings with a view to their division into fractions intended to be allocated to the members in ownership or in jouissance, or the management of these buildings or groups of buildings thus divided, or…

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Title II: Miscellaneous provisions

Article 1653 B of the French General Tax Code

Article 1653 BA of the French General Tax Code

Article 1653 C of the French General Tax Code

Article 1653 D of the French General Tax Code

Article 1653 E of the French General Tax Code

Article 1653 F of the French General Tax Code

Article 1654 of the French General Tax Code

Article 1655 of the French General Tax Code

Article 1655 A of the French General Tax Code

Article 1655 ter of the French General Tax Code

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Title II: Miscellaneous provisions

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