French Business Law - French Legislation

Article 1649 quater N of the French General Tax Code

November 7, 2023

For the application of c of 1° of 7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Union or in another State party to the Agreement on the European Economic Area and which provide technical assistance enabling better knowledge of the non-wage income received in that State by their clients or members…

Article 1649 quater O of the French General Tax Code

November 7, 2023

After informing the parties concerned of any shortcomings observed in the performance of the agreement referred to in Article 1649 quater N and having given them the opportunity to present their observations on the facts of which they are accused, the Director General of Public Finances or his delegate may terminate the said agreement. The certifier’s clients or members shall be informed of this decision. .

Article 1649 quinquies of the French General Tax Code

November 7, 2023

1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents and information relating to the tax situation of taxpayers. 3. The services of the tax administration and the economic control and investigation administration are required to provide the tax records centre with the original or a…

Article 1649 octies of the French General Tax Code

November 7, 2023

All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of public authorities shall be null and void with regard to these exemptions, when they have not received the prior approval of the Minister of the Economy and Finance or his representatives and insofar as they have not been…

Article 1649 nonies of the French General Tax Code

November 7, 2023

I. – Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there is an express provision to the contrary, any application for approval to which the application of a particular tax regime is subject must be submitted prior to the completion of the transaction giving rise to it. Orders…

Article 1649 nonies A of the French General Tax Code

November 7, 2023

1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall result in the withdrawal of the approval, the forfeiture of the tax benefits attached thereto and the liability for the taxes not paid as a result thereof together with the late payment interest provided for in article…

Article 1649 decies of the French General Tax Code

November 7, 2023

I. – In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State’s expense, to be used as a basis for the valuations to be used for the assessment of the property tax on built-up properties, the property tax on non-built-up properties and the taxes ancillary to these contributions. This land register is also intended to serve as a…

Article 1649 undecies of the French General Tax Code

November 7, 2023

The bases for taxes of all kinds are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.

Article 1650 of the French General Tax Code

November 7, 2023

1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners. In communes with more than 2,000 inhabitants, the number of commissioners sitting on the communal direct tax commission and that of their deputies is increased from six to eight. Commissioners must be of French nationality or nationals of a Member State of the European…

Article 1650 A of the French General Tax Code

November 7, 2023

1. In each établissement public de coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up comprising eleven members, namely the president of the public establishment for inter-municipal cooperation or a delegated vice-president and ten commissioners. The commissioners must meet the same conditions as those laid down in the third paragraph of 1…

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French General Tax Code

Article 1649 quater N of the French General Tax Code

Article 1649 quater O of the French General Tax Code

Article 1649 quinquies of the French General Tax Code

Article 1649 octies of the French General Tax Code

Article 1649 nonies of the French General Tax Code

Article 1649 nonies A of the French General Tax Code

Article 1649 decies of the French General Tax Code

Article 1649 undecies of the French General Tax Code

Article 1650 of the French General Tax Code

Article 1650 A of the French General Tax Code

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French General Tax Code

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