French Business Law - French Legislation

Article 1649 A ter of the French General Tax Code

November 7, 2023

Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths thus reserved. The declaration specifies the breakdown by region and for each region and the number of train paths ordered by the regional authorities. This declaration is made under conditions and deadlines set by decree and subject to the…

Article 1649 A quater of the French General Tax Code

November 7, 2023

The owner of electrical transformers mentioned in article 1519 G which are subject to a concession contract declares each year to the public finance administration the identity of the concessionaire, the number of electrical transformers per commune which are subject to a concession contract and, for each of them, the upstream voltage. This declaration must be made in accordance with the conditions and deadlines set by decree, subject to the…

Article 1649 B of the French General Tax Code

November 7, 2023

Persons making payments of any kind under the contracts referred to in Article L. 581-25 of the Environment Code, are required to declare the names and addresses of the beneficiaries as well as the amount of the sums paid when these exceed €76 per year for the same beneficiary. The same obligation applies to the condominium manager in the event of the condominium owners receiving their share of the sums…

Article 1649 bis of the French General Tax Code

November 7, 2023

Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of public finance of the place of his residence or the registered office of the establishment a declaration, the content of which is set by decree, which shows in particular the identity and address of the sellers and the annual…

Article 1649 bis A of the French General Tax Code

November 7, 2023

Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration’s right of communication, traders and craftsmen with regard to the taxation of their profit or turnover may be required, in accordance with procedures to be laid down by decree, to declare to the administration the total amount, per customer, of sales other than retail sales, made during the calendar year or…

Article 1649 bis B of the French General Tax Code

November 7, 2023

Orders issued by the Minister of the Economy and Finance may make it compulsory for companies manufacturing, packaging or importing certain products to affix marks supplied or approved by the tax authorities. The sale and holding with a view to sale by any person of products not bearing these marks is prohibited. Infringements of the provisions of this article are investigated, prosecuted, punished and the fines recovered as provided for…

Article 1649 bis C of the French General Tax Code

November 7, 2023

Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital asset accounts mentioned in article 150 VH bis opened, held, used or closed with companies, legal entities, institutions or bodies established abroad. The detailed rules for the application of this article shall be laid down by decree.

Article 1649 ter of the French General Tax Code

November 7, 2023

I. – The insurance undertakings, provident institutions and unions mentioned in I of Article L. 132-9-3 of the Insurance Code, as well as the mutual insurers or unions mentioned in Article L. 223-10-2 of the Mutual Insurance Code and similar bodies established in France, declare the subscription and settlement of capitalisation contracts or similar investments, in particular life insurance contracts. II. – The companies, legal entities, institutions and organisations mentioned…

Article 1649 ter A of the French General Tax Code

November 7, 2023

I.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or indirectly, transactions involving the sale of goods, the provision of services by natural persons, the rental of a means of transport or the rental of real estate of any kind, submits a declaration to the tax…

Article 1649 ter B of the French General Tax Code

November 7, 2023

I.-The platform operator submits the declaration provided for in Article 1649 ter A when it is in one of the following situations: 1° it is resident in France; 2° It is not resident in France but satisfies one of the following conditions: > a) It is incorporated in accordance with the law of the country in which it is established. a) It is constituted in accordance with French law; b)…

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Chapter 1: Obligations of taxpayers

Article 1649 A ter of the French General Tax Code

Article 1649 A quater of the French General Tax Code

Article 1649 B of the French General Tax Code

Article 1649 bis of the French General Tax Code

Article 1649 bis A of the French General Tax Code

Article 1649 bis B of the French General Tax Code

Article 1649 bis C of the French General Tax Code

Article 1649 ter of the French General Tax Code

Article 1649 ter A of the French General Tax Code

Article 1649 ter B of the French General Tax Code

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Chapter 1: Obligations of taxpayers

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

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