French Business Law - French Legislation

Article 1651 I of the French General Tax Code

November 7, 2023

I. – For the determination of industrial and commercial profit and turnover, the taxpayers’ representatives, other than the chartered accountant, on the national commission referred to in Article 1651 H are appointed by CCI France. II. – The taxpayer may request that one of the taxpayers’ representatives be appointed by a national, regional or local professional or inter-professional organisation or body of his choice. This representative must be a member…

Article 1651 J 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 the taxation of the remuneration referred to in d of Article 111, the taxpayers’ representatives on the national commission referred to in Article 1651 H include two members appointed by CCI France and one employee appointed by the national organisations or bodies representing engineers and senior managers.

Article 1651 K 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 case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by derogation from Article 1651 H, in addition to the chairman, three agents of the administration, one notary and three representatives of the taxpayers. The taxpayers’ representatives are appointed respectively by the…

Article 1651 L of the French General Tax Code

November 7, 2023

Where increases 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, any taxpayer may request that the matter be referred to the national commission referred to in article 1651 H if at least one of these companies meets the conditions set out in 2 of this article. The national commission then has…

Article 1651 L bis of the French General Tax Code

November 7, 2023

A National Commission for Aeronautical Taxes is hereby set up with jurisdiction to examine the disputes referred to in Article L. 59 C bis of the Book of Tax Procedures. This commission is chaired by the president of the administrative court of appeal within whose jurisdiction the department designated by the director general of civil aviation pursuant to article L. 6431-6 of the transport code is located, or by any…

Article 1651 M of the French General Tax Code

November 7, 2023

The chairman of the Commission des impôts directs et des taxes sur le chiffre d’affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d’affaires provided for in article 1651 H or of the Commission nationale des taxes aéronautiques provided for in article 1651 L bis may call upon, at the taxpayer’s request and expense, any person whose expertise is…

Article 1653 of the French General Tax Code

November 7, 2023

The provisions concerning the operation of the communal commission and the intermunicipal commission as well as the operation, the procedures for appointing representatives of taxpayers and departmental councillors and the secretariat of the commissions provided for in articles 1651 to 1651 M are set by decree (1). (1) Annex III, art. 345 to 348.

Article 1653 A of the French General Tax Code

November 7, 2023

I. – A conciliation commission is set up in each département, comprising: 1° A sitting magistrate, designated by order of the Minister of Justice, who acts as chairman; 2° The departmental director of public finance or his delegate; 3° Three civil servants from the general directorate of public finance with at least the rank of departmental inspector; 4° A notary appointed by the chamber or chambers of notaries of the…

Article 1653 B of the French General Tax Code

November 7, 2023

1. The competent departmental conciliation commission is that within whose territorial jurisdiction the property is located or registered in the case of ships or boats. Where property forming a single holding is located in several départements, the competent commission is that of the département within whose territorial jurisdiction the head office of the holding is located or, in the absence of a head office, the part of the property with…

Article 1653 BA of the French General Tax Code

November 7, 2023

The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer’s request and expense, any person whose expertise is likely to enlighten the commission. The commission may communicate to this person, without disregarding the rule of professional secrecy, information intended to enable it to fulfil its mission. The persons consulted are bound by professional secrecy under the conditions set out in article L….

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French General Tax Code

Article 1651 I of the French General Tax Code

Article 1651 J of the French General Tax Code

Article 1651 K of the French General Tax Code

Article 1651 L of the French General Tax Code

Article 1651 L bis of the French General Tax Code

Article 1651 M of the French General Tax Code

Article 1653 of the French General Tax Code

Article 1653 A of the French General Tax Code

Article 1653 B of the French General Tax Code

Article 1653 BA of the French General Tax Code

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French General Tax Code

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