French Business Law - French Legislation

Article 1649 AD of the French General Tax Code

November 7, 2023

I.-A declaration of a cross-border scheme is filed with the tax authorities, in dematerialised form, by the intermediary involved in implementing the scheme or by the taxpayer concerned. II.-For the purposes of applying the provisions of I, any scheme taking the form of an agreement, arrangement or plan, whether legally enforceable or not, involving France and another State, whether a member of the European Union or not, is deemed to…

Article 1649 AE of the French General Tax Code

November 7, 2023

I.-1° The intermediary referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementation or manages its implementation. An intermediary is also considered to be any person who, having regard to the relevant facts and circumstances and on the basis of available information and the subject-matter expertise and understanding necessary to…

Article 1649 AF of the French General Tax Code

November 7, 2023

I.-Where an intermediary is subject to a reporting obligation similar to that provided for in Article 1649 AD in several European Union Member States, the cross-border scheme is declared exclusively to the French tax authorities when France is the European Union Member State that comes first in the list below : a) The Member State in which the intermediary is domiciled or resident for tax purposes or has its registered…

Article 1649 AG of the French General Tax Code

November 7, 2023

Article 1649 AH of the French General Tax Code

November 7, 2023

For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General markers falling under category A mentioned in A of II of this article and specific markers falling under category B mentioned in B of the aforementioned II as well as i of b and c and d of 1° of category…

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…

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…

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French General Tax Code

Article 1649 AD of the French General Tax Code

Article 1649 AE of the French General Tax Code

Article 1649 AF of the French General Tax Code

Article 1649 AG of the French General Tax Code

Article 1649 AH of the French General Tax Code

Article 1649 A bis of the French General Tax Code

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

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French General Tax Code

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