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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | VI: Non-commercial profits | C: Tax regimes | 1: Controlled declaration system | Article 96 A of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        VI: Non-commercial profits
        C: Tax regimes
        1: Controlled declaration system

Article 96 A of the French General Tax Code

Article 96 A of the French General Tax Code

November 8, 2023
2:03 pm

Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.

Original in French 🇫🇷

Article 96 A

Les contribuables qui réalisent des opérations mentionnées au 5° du 2 de l’article 92 sont soumis obligatoirement, pour ce qui concerne ces opérations, au régime de la déclaration contrôlée.

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