French General Tax Code
In force1. States and territories whose situation with regard to transparency and exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Development and which, on that date, have not concluded an administrative assistance agreement with France allowing the exchange of any information necessary for the application of the tax legislation of the parties, nor signed such an agreement with at least twelve States or territories, shall be considered as non-cooperative on 1 January 2010.
The list of non-cooperative States and territories is set by an order of the ministers in charge of the economy and the budget after consultation with the minister of foreign affairs.
2. The list mentioned in 1 is updated, at least once a year, under the following conditions:
a) States or territories that have concluded an administrative assistance agreement with France allowing the exchange of any information necessary for the application of the tax legislation of the parties are removed from the list;
b) Added to it are those States or territories that have concluded an administrative assistance agreement with France, the stipulations or implementation of which have not enabled the tax authorities to obtain the information necessary for the application of French tax legislation, as well as those States and territories that have not concluded an administrative assistance agreement with France allowing the exchange of any information necessary for the application of the tax legislation of the parties and to which France had proposed, before 1 January of the previous year, the conclusion of such an agreement ;
c) States or territories that have not concluded an administrative assistance agreement with France, to which France had not proposed the conclusion of such an agreement before 1 January of the previous year, and of which the Global Forum on Transparency and Exchange of Information in Tax Matters, established by the decision of the Council of the Organisation for Economic Co-operation and Development dated 17 September 2009, considers, as the case may be, that they are, or are not, exchanging any information necessary for the enforcement of tax laws.
2 bis. Notwithstanding 2, States and territories, other than those of the French Republic, appearing on the date of publication of the order referred to in the same 1 on Annex I, updated where appropriate, relating to the European Union list of countries and territories that are uncooperative for tax purposes, of the conclusions adopted by the Council of the European Union on 5 December 2017, shall be included on the list referred to in 1 for one of the following reasons:
1° They do not comply with the criterion, set out in Annex V of the above-mentioned conclusions of the Council of the European Union, relating to States or territories facilitating the creation of offshore structures or arrangements intended to attract profits which do not reflect a real economic activity there;
2° They do not comply with at least one of the other criteria defined in Annex V.
. 2b. The order of the ministers responsible for the economy and the budget amending the list shall state the reason which, pursuant to 2 and 1° or 2° of 2 bis, justifies the addition or removal of a State or territory.
3. The provisions of this Code and of the Book of Tax Procedures relating to non-cooperative States or territories apply to those added to this list by order made pursuant to 2 and 2 bis, from the first day of the third month following the publication of the order.
They cease to apply on the date of publication of the order removing them from this list.
