French Business Law - French Legislation

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…

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…

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Chapter II: Rules governing certain bodies and companies

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

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

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Chapter II: Rules governing certain bodies and companies

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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