French Business Law - French Legislation

Article 1840 X of the French General Tax Code

November 7, 2023

For the taxes on industrial and craft products mentioned in article L. 471-1 of the code of taxes on goods and services, the following penalties are applicable: 1° Deficiencies, inaccuracies or omissions in the declaration give rise to the application of a surcharge of 10% exclusive of the late payment interest provided for in article 1727; 2° Failure to pay the amounts declared within ten days of the deadline for…

Article 1849 of the French General Tax Code

November 7, 2023

The annulment or reduction of the disputed taxation shall automatically result in the total or proportional allocation as non-valesurs of the cost of the legal proceedings served on the claimant as well as the increase of one tenth for late payment provided for in Article 1730.

Article 1881 of the French General Tax Code

November 7, 2023

The transfer of an immovable property in ownership or usufruct is sufficiently established, for the claim of registration duty and the pursuit of payment against the new possessor, either by the registration of his name on the roll of property tax, and payments made by him according to this roll, or by leases entered into by him, or finally by transactions or other deeds evidencing his ownership or usufruct.

Article 1882 of the French General Tax Code

November 7, 2023

The transfer of ownership of businesses or clienteles is sufficiently established, for the claim and prosecution of registration duties and fines, by the acts or writings which reveal the existence of the transfer or which are intended to make it public, as well as by the entry in the tax roll of the name of the new possessor, and of the payments made by virtue of these rolls, in the…

Article 1883 of the French General Tax Code

November 7, 2023

The enjoyment, by way of farm, or lease, or commitment of a property, is also sufficiently established, for the request and continued payment of duties and, where applicable, additional tax, relating to unregistered or undeclared leases or commitments, by the deeds which make it known, or by payments of contributions imposed on farmers, tenants and temporary holders.

Article 1894 of the French General Tax Code

November 7, 2023

The prosecution costs paid by the competent public accountants for items that have been written off due to the recognised insolvency of the convicted parties shall be reimbursed to them on the statement that they report in support of their accounts. The statement shall be taxed free of charge by the judicial court of the department and supported by the supporting documents.

Article 1912 of the French General Tax Code

November 7, 2023

1. The costs of proceedings charged to debtors in respect of products recovered by the public accountant responsible for recovery are calculated by applying a percentage that may not exceed 5% of the total amount of the debts for which payment is claimed from them, up to a limit of €500. A decree in the Conseil d’Etat shall set the applicable rate of costs for each category of document and…

Article 1920 of the French General Tax Code

November 7, 2023

1. Taxes of all kinds and assimilated taxes, tax and criminal fines, the fixed procedural duty referred to in Article 1018 A and claims of all kinds in respect of indirect taxes, recovered by public accountants, benefit from a payment privilege known as the Treasury privilege. The Treasury’s preferential right applies under the same conditions and with the same rank to principal duties, ancillary duties and advance payments to be…

Article 1929 quater of the French General Tax Code

November 7, 2023

1. Amounts still owed on a preferential basis by traders and legal entities governed by private law, even if they are not traders, in respect of income tax, tax on the profits of companies and other legal entities, payroll tax, business property tax and related taxes, turnover taxes and related taxes, and indirect taxes, shall be subject to disclosure under the conditions set out in 2 to 5. The portion…

Article 1960 of the French General Tax Code

November 7, 2023

1. In matters of direct taxes and assimilated taxes, rebates of any kind, costs reimbursed to the taxpayer and expert appraisal costs charged to the administration are borne either by the Treasury, in the case of taxes or levies giving rise to a deduction for non-discharge costs for the benefit of the State, or by the local authority concerned in the case of other taxes. 2. When an administrative court…

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French General Tax Code

Article 1840 X of the French General Tax Code

Article 1849 of the French General Tax Code

Article 1881 of the French General Tax Code

Article 1882 of the French General Tax Code

Article 1883 of the French General Tax Code

Article 1894 of the French General Tax Code

Article 1912 of the French General Tax Code

Article 1920 of the French General Tax Code

Article 1929 quater of the French General Tax Code

Article 1960 of the French General Tax Code

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French General Tax Code

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