French Business Law - French Legislation

Article 1655 quater of the French General Tax Code

November 7, 2023

I. – The company formed between the professionals for the conservation of the stock of petroleum products provided for in articles L. 642-2, L. 642-4 and L. 651-1 of the Energy Code and whose articles of association are approved by decree, is exempt from corporation tax. The company is required to distribute profits for the financial year each year. However, the ministers may authorise the reinvestment of profits. The company…

Article 1655 quinquies of the French General Tax Code

November 7, 2023

For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.

Article 1655 sexies of the French General Tax Code

November 7, 2023

1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of the commercial code who does not benefit from the schemes defined in articles 50-0,64 bis and 102 ter of this code may opt to be treated as a single-member limited…

Article 1655 sexies A of the French General Tax Code

November 7, 2023

For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a professional private equity fund set up in the form of a unit trust for the purposes of this Code and its appendices and are subject to the same reporting obligations as such funds.

Article 1655 septies of the French General Tax Code

November 7, 2023

I. – Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are not liable: 1° In respect of profits made in France and income from French sources, where such profits and income are directly linked to the organisation of the international sporting competition: a) From corporation tax as provided for in Article…

Article 1656 of the French General Tax Code

November 7, 2023

I. – The provisions of this code applicable to the public establishments for intercommunal cooperation subject to article 1609 nonies C apply to the metropolis of Lyon. For the application of these provisions, the reference to the community council is replaced by the reference to the council of the metropole of Lyon. I bis.- For the application of the provisions relating to the development tax, the metropole of Lyon is…

Article 1656 bis of the French General Tax Code

November 7, 2023

I. – 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l’article 1609 nonies C, apply to the Greater Paris metropolitan area. For the application of these provisions, the reference to the community council is replaced by the reference to the council of the Greater Paris metropolitan area. 2° However: a) By way of exception to the provisions of I of Article 1379-0 bis,…

Article 1656 ter of the French General Tax Code

November 7, 2023

Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the department and the region are replaced by references to the collectivity of Corsica; 2° References to the departmental council and the regional council are replaced by the reference to the Assembly of Corsica; 3° References to the presidents of the…

Article 1656 quater of the French General Tax Code

November 7, 2023

I. – The provisions of this code applicable to communes, with the exception of I, IV and V of article 1636 B septies, apply to the City of Paris. For the application of these provisions: 1° The reference to the municipal council is replaced by the reference to the Paris council; 2° The City of Paris is assimilated to a commune that is a member of a public establishment for…

Call Us + 33 1 84 88 31 00

Call Us + 33 1 84 88 31 00

Title II: Miscellaneous provisions

Article 1655 quater of the French General Tax Code

Article 1655 quinquies of the French General Tax Code

Article 1655 sexies of the French General Tax Code

Article 1655 sexies A of the French General Tax Code

Article 1655 septies of the French General Tax Code

Article 1656 of the French General Tax Code

Article 1656 bis of the French General Tax Code

Article 1656 ter of the French General Tax Code

Article 1656 quater of the French General Tax Code

Contact a French lawyer now

Contact a French Business Lawyer

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

Call + 33 1 84 88 31 00.

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

Title II: Miscellaneous provisions

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

Useful links

You have a question in French Business Law?

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