Article 1649 A bis of the French General Tax Code
November 7, 2023
The administrations, establishments, bodies or persons referred to in the first paragraph of l’article 1649 A who grant or manage repayable advances not bearing interest provided for by article 244 quater J or 244 quater U or non-interest-bearing loans provided for in article 244 quater V must declare these transactions to the tax authorities under the conditions and within the deadlines set by decree and subject to the penalties set…
