French Business Law - French Legislation

Article 1650 B of the French General Tax Code

November 7, 2023

In each department, a departmental commission on rental values is set up, comprising two representatives of the tax authorities, ten representatives of local authorities and public establishments for inter-communal cooperation with their own tax status, nine representatives of taxpayers appointed by the State representative in the department, and all the deputies and senators elected in the department. The number of members of parliament does not count towards a quorum. The…

Article 1651 of the French General Tax Code

November 7, 2023

A direct tax and turnover tax commission is set up within the jurisdiction of each administrative tribunal. It is chaired by the president of the administrative tribunal, by a member of this tribunal appointed by him or by a member of the administrative court of appeal appointed, at the request of the president of the tribunal, by the president of the court. It also includes three representatives of the taxpayers…

Article 1651 A of the French General Tax Code

November 7, 2023

I. – For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers’ representatives are appointed by the competent chambers of commerce and industry or chambers of trade and craft within the jurisdiction of the administrative court. For the determination of agricultural profit, the taxpayers’ representatives are appointed by the competent departmental federations of farmers’ unions within the jurisdiction of the administrative court. For…

Article 1651 B of the French General Tax Code

November 7, 2023

For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or to the taxation of the remuneration referred to in d of article 111, the taxpayers’ representatives include two members appointed by the chambers of commerce and industry or by the chambers of trade and craft trades with jurisdiction in the administrative court and one employee appointed by the…

Article 1651 C of the French General Tax Code

November 7, 2023

For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the chairman, three agents of the administration, one notary appointed by the chambers of notaries with jurisdiction in the administrative court and three representatives of the taxpayers. The taxpayers’…

Article 1651 D of the French General Tax Code

November 7, 2023

In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representatives of the administration for the purpose of setting the rates of property assessment for undeveloped properties or the updating coefficients.

Article 1651 E of the French General Tax Code

November 7, 2023

For the determination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman, four representatives of the administration, one departmental councillor from among those elected within the jurisdiction of the administrative court, two representatives of the municipalities and public establishments for inter-municipal cooperation with their own tax status and four representatives of…

Article 1651 F of the French General Tax Code

November 7, 2023

When a case is referred to it pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two taxpayers’ representatives, chosen by the Chairman from among those referred to in the first three paragraphs of I of article 1651 A and to article 1651 B, and a representative of the administration.

Article 1651 G of the French General Tax Code

November 7, 2023

For reasons of confidentiality, the taxpayer may request that the matter be referred to another committee within the jurisdiction of the territorially competent administrative court of appeal. This committee is chosen by the president of the administrative court of appeal. When assessments based on the same grounds are notified to companies that are members of a group within the meaning of article 223 A or article 223 A bis, taxpayers…

Article 1651 H of the French General Tax Code

November 7, 2023

1. A Commission nationale des impôts directs et des taxes sur le chiffre d’affaires is hereby established. This commission shall be chaired by a member of the Conseil d’Etat appointed by the Vice-President of the Conseil d’Etat. The chairman of the commission may be replaced by an administrative magistrate appointed under the same conditions. It also includes three representatives of the taxpayers and two representatives of the administration with at…

Call Us + 33 1 84 88 31 00

Call Us + 33 1 84 88 31 00

French General Tax Code

Article 1650 B of the French General Tax Code

Article 1651 of the French General Tax Code

Article 1651 A of the French General Tax Code

Article 1651 B of the French General Tax Code

Article 1651 C of the French General Tax Code

Article 1651 D of the French General Tax Code

Article 1651 E of the French General Tax Code

Article 1651 F of the French General Tax Code

Article 1651 G of the French General Tax Code

Article 1651 H of the French General Tax Code

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice?
Contact our Lawyers in France.

Call + 33 1 84 88 31 00.

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

French General Tax Code

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

Useful links

You have a question in French Business Law?

Do you need French-law advice?
Contact our Lawyers in France.