Articles L. 436-1 to L. 436-5 apply, depending on the case, to the application, issue, renewal and supply of duplicates of residence permits and travel documents for foreign minors provided for by international treaties or agreements, unless otherwise stipulated by these treaties or agreements.
Without prejudice to the fees provided for in articles L. 436-1 to L. 436-5 and L. 436-6, the issue, renewal, duplicate or change of a residence permit or equivalent document provided for by international treaties or agreements is subject to stamp duty of 25 euros.
The issue, renewal of a residence permit and provision of a duplicate of a residence permit to foreign nationals mentioned in Articles L. 423-5, L. 423-17, L. 423-18, L. 425-1, L. 425-3, L. 425-6 or L. 425-8 are exempt from the collection of the fees provided for in Articles L. 436-1 to L. 436-5 and L. 436-6 and the stamp duty provided for in Article L. 436-7.
The application of articles L. 436-1 to L. 436-5 shall be specified by decree.
A tax is levied on the first admission to reside in France, for the purpose of carrying out a salaried professional activity subject to the condition provided for in 2° of article L. 5221-2 of the Labour Code, of a foreign worker or an employee temporarily seconded by a company not established in France under the conditions provided for in Title VI of Book II of Part One of the…
The tax is declared, liquidated and paid by the taxpayer on dates determined by order of the minister responsible for the budget. The frequency of declarations and payments is at most monthly and at least annual. In the event of cessation of activity by the taxpayer, the amount due is established immediately. The tax is declared, paid and, where applicable, regularised in accordance with the procedures laid down for the…
The person liable for the tax provided for in Article L. 436-10 shall keep a summary statement of admissions of workers who are subject to it.
The tax provided for in Article L. 436-10 shall be collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are presented, investigated and judged according to the rules applicable to these same taxes.
The provisions of this book shall apply ipso jure in Guadeloupe, French Guiana, Martinique, Réunion, Mayotte and Saint-Pierre-et-Miquelon, subject to the adaptations provided for in this chapter.
For the application of this book in Guadeloupe, French Guiana, Martinique, Réunion and Saint-Pierre-et-Miquelon: 1° The civic training mentioned in 1° of article L. 413-3 includes a section relating to the history and geography of the foreign national’s community of residence; 2° In article L. 414-1, the words: “in France” are replaced by the words: “in the territories to which they give access”; 3° In article L. 414-10, the words:…
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is a Registered Trademark of
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182, rue de Rivoli
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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