French General Tax CodeIn force
Chapter 1: Obligations of taxpayers
Article 1649 AG
Open the article to read the full text in English.
AI translation · Updated 7 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 1061–1070 of 9666 articles for “Art. CE 16-11-1988 n° 47685-47741”
Open the article to read the full text in English.
…ry and Financial Code for their transactions with French residents and all persons who habitually receive securities, titles or funds on deposit must declare to the tax authorities the opening and clo…
…y referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementation or manages its i…
…y 2015 of a public establishment for inter-communal cooperation with its own tax system, the reference rate of council tax, property tax on built-up properties and property tax on non-built-up propert…
…is required to submit, before 31 January each year, to the departmental directorate of public finance of the place of his residence or the registered office of the establishment a declaration, the co…
…efits in 2011 from the transfer of the departmental share of council tax may decide that the reference rate used for voting the council tax rate on second homes and other furnished premises not alloca…
…tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last year preceding the tax year. This…
I. - The insurance undertakings, provident institutions and unions mentioned in I of Article L. 132-9-3 of the Insurance Code, as well as the mutual insurers or unions mentioned in Article L. 223-10-2…
When capitalisation contracts or investments of the same nature, in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside…
I. - From 2013, the departmental business tax equalisation funds existing in 2011 receive a State allocation totalling €423,291,955.From 2017, a reduction is applied to this allocation. For 2017, the…
Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
Articles are synced with Légifrance and updated as soon as a reform is published in the Journal Officiel, so you always read the version in force — and can see when each article was last amended.
Each article is linked to the key court decisions (Cour de cassation, Conseil d'État, courts of appeal) that interpret it, so you can read the text and its case-law application side by side.
Yes — every article has an AI plain-English summary, and you can order a lawyer-reviewed explanation of how it applies to your specific situation, with next steps.
No. Reading and searching the codes is free with no login. Paid services — certified translation and the legal application report — are entirely optional.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More