The committee provided for in Article L. 64 of the Book of Tax Procedures comprises: a. a Councillor of State, Chairman; b. a Councillor at the Court of Cassation; c. A lawyer with expertise in tax law; d. a master adviser at the Cour des Comptes; e) A notary; f) A chartered accountant; g) A university professor, agrégé of law or economics. The members of the committee are appointed by…
I. – Any member of the tax abuse committee must inform the chairman: 1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold; 2° Any functions in an economic or financial activity that he has held during the two years preceding his appointment, that he holds or comes to hold; 3° Any mandate within a legal entity that he…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
I. – An advisory committee on tax credits for research expenditure is hereby established. This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President of the Conseil d’Etat. The chairman may be deputised by one or two administrative magistrates appointed under the same conditions. II – For the examination of disputes relating to the expenses provided for in a to j of II of…
Public establishments, industrial or commercial operations of the State or local authorities, concessionary or subsidised companies, companies benefiting from statutes, privileges, direct or indirect advances or guarantees granted by the State or local authorities, companies in which the State or local authorities have holdings, allocation, distribution or co-ordination bodies or groupings created by order of or with the assistance or under the control of the State or local authorities must…
Persons who, under cover of associations governed by the loi du 1er juillet 1901 or by the local law maintained in force in the Haut-Rhin, Bas-Rhin and Moselle departments, serve meals, sell drinks for consumption on the premises or organise shows or entertainment of any kind are subject to all the tax obligations of traders and to the provisions relating to the administrative regulation of pubs or the entertainment police….
Any administrative or company cooperative that sells goods directly or indirectly to persons other than members of the staff of the administration or company holding a cooperator’s card, is subject to the same taxes as those payable by commercial companies.
Subject to the provisions of Article 60, 2° of I of article 827 and 2° of the I of article 828, companies whose sole purpose is either the construction or acquisition of buildings or groups of buildings with a view to their division into fractions intended to be allocated to the members in ownership or in jouissance, or the management of these buildings or groups of buildings thus divided, or…
I. – The company formed between the professionals for the conservation of the stock of petroleum products provided for in articles L. 642-2, L. 642-4 and L. 651-1 of the Energy Code and whose articles of association are approved by decree, is exempt from corporation tax. The company is required to distribute profits for the financial year each year. However, the ministers may authorise the reinvestment of profits. The company…
For the purposes of this Code and its annexes, a société par actions simplifiée is treated in the same way as a société anonyme.
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75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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