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Tax Law - Chapter 10 - French Business Law in Translation - 2nd Edition

 
Price:
$35.00
Author: George A. Bermann & Pierre Kirch
Page Count: 34
Published: September 2008
Media Desc: PDF from "French Business Law in Translation - 2nd Edition"
File Size: 189 KB
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Description

 

Originally from:

French Business Law in Translation - 2nd Edition - Hardcover

French Business Law in Translation - 2nd Edition - Electronic

Chapter 10 - Preview Page

Tax Law

The French tax system, which is among the most sophisticated in the world, is composed of four principal branches: (i) direct taxes; (ii) turnover and consumption taxes (such as value added tax or “VAT”); (iii) registration and stamp taxes and (iv) customs duties.


The purpose of this chapter is to give an overview of French tax laws and
regulations as they apply to each of the four branches.


Sources of French tax law


The sources of French tax law are several. However, five principal sources may
be distinguished: (i) international tax treaties; (ii) European Union law; (iii) French laws and decrees; (iv) French and EU case law; and (v) administrative interpretation or, as it is known in France, “doctrine”.


France has entered into various bilateral treaties to limit double taxation. The
renegotiation of such treaties and the negotiation of new treaties are ongoing. Subject to certain conditions, such treaties prevail over domestic French legislation.


French tax laws and decrees must comply with the EU Treaty’s general provisions, notably those on non-discrimination among companies and individuals originating in any Member State of the EU, and the free circulation of goods, persons, services and capital between the Member States.


Under the French Constitution, only the Parliament has the right to enact laws setting the rules relating to the basis, rate and methods of collecting taxes of all kinds. The rule-making power of the Government (gouvernement) in the area of tax law is limited to the issuance of implementing decrees. The tax laws enacted by Parliament and ordinances (ordonnances) adopted by the Government are codified in a unified French Tax Code (code général des impôts) which is the main source of tax law in France.


Classes of taxpayers


This chapter has been limited to two main classes of taxpayers: (i) individuals and (ii) those corporate entities subject to the corporate income tax. However, there are other tax categories which are not dealt with in this chapter, such as

Table of Contents

Full Table of Contents from "French Business Law in Translation - 2nd Edition"

CHAPTER I - CONSTITUTION OF FRANCE AND THE EUROPEAN TREATIES
A.        INTRODUCTION TO FRENCH CONSTITUTIONAL SOURCES AND FUNDAMENTAL CONCEPTS 
           OF EUROPEAN LAW
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
             -  THE DECLARATION OF THE RIGHTS OF MAN AND OF THE CITIZEN OF  AUGUST 26, 1789
             -  PREAMBLE TO THE CONSTITUTION OF OCTOBER 27, 1946
             -  THE ENVIRONMENT CHARTER 2004
             -  THE CONSTITUTION OF OCTOBER 4, 1958 (AS AMENDED)
             -  CONSOLIDATED VERSION OF THE TREATY ESTABLISHING THE EUROPEAN COMMUNITY 
                (TREATY OF NICE VERSION,  AS ENTERED INTO FORCE ON FEBRUARY 1, 2003)

CHAPTER II - LEGAL PROFESSIONS AND DISPUTE RESOLUTION
A.        INTRODUCTION TO THE LEGAL PROFESSIONS AND DISPUTE RESOLUTION
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  ATTORNEYS
            -  NOTAIRES
            -  THE COURT SYSTEM
            -  CIVIL PROCEDURE

CHAPTER III - GENERAL PRIVATE LAW PRINCIPLES
A.        INTRODUCTION TO GENERAL PRIVATE LAW PRINCIPLES
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  CIVIL CODE
            -  UNITED NATIONS CONVENTION ON CONTRACTS FOR THE INTERNATIONAL SALE OF GOODS OF APRIL 11, 1980
             -  CONVENTION ON THE LAW APPLICABLE TO CONTRACTUAL OBLIGATIONS OPENED FOR SIGNATURE IN ROME ON JUNE 19, 1980

CHAPTER IV - GENERAL COMMERCIAL AND  COMPANY LAW
A.        INTRODUCTION TO GENERAL COMMERCIAL AND COMPANY LAW
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  CIVIL CODE
            -  COMMERCIAL CODE

CHAPTER V - SECURITIES LAW AND FINANCIAL MARKETS
A.        INTRODUCTION TO SECURITIES LAW AND FINANCIAL MARKETS
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  THE REGULATORY AUTHORITY
            -  PUBLIC OFFERINGS

CHAPTER VI - MONEY AND BANKING REGULATIONS
A.        INTRODUCTION TO MONEY AND BANKING REGULATIONS
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  MONETARY AND FINANCIAL CODE

CHAPTER VII  - COMPETITION LAW
A.        INTRODUCTION TO COMPETITION LAW
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  COMMERCIAL CODE

CHAPTER VIII - CONSUMER LAW
A.        INTRODUCTION TO CONSUMER LAW
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  CONSUMER CODE
            -  LAW N°94-665 OF AUGUST 4, 1994 RELATING TO THE USE OF THE FRENCH LANGUAGE.

CHAPTER IX - LABOR LAW
A.        INTRODUCTION TO LABOR LAW
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  LABOR CODE

CHAPTER X - TAX LAW
A.        INTRODUCTION TO TAX LAW
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  TAX CODE
            -  TAXATION OF UNDERTAKINGS
            -  ANNUAL TAX ON REAL PROPERTY
            -  VALUE ADDED TAX
            -  OTHER BUSINESS-RELATED TAXES
            -  REGISTRATION DUTIES

CHAPTER XI - INSURANCE LAW
A.        INTRODUCTION TO INSURANCE LAW
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  INSURANCE CODE

CHAPTER XII - INTELLECTUAL PROPERTY
A.        INTRODUCTION TO INTELLECTUAL
            PROPERTY
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  INTELLECTUAL PROPERTY CODE

CHAPTER XIII - ENVIRONMENTAL LAW
A.        INTRODUCTION TO ENVIRONMENTAL LAW
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  ENVIRONMENTAL CODE

CHAPTER XIV - PUBLIC PROCUREMENT
A.        INTRODUCTION TO PUBLIC PROCUREMENT
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  PUBLIC PROCUREMENT CODE (2006)

CHAPTER XV - REAL ESTATE LAW
A.        INTRODUCTION TO REAL ESTATE LAW
B.         OUTLINE
C.         BASIC GLOSSARY
D.        TRANSLATIONS
            -  CIVIL CODE
            -  ZONING CODE
            -  COMMERCIAL CODE

Author Detail

George A. Bermann is the Jean Monnet Professor of European Union Law and Walter Gellhorn Professor of Law at Columbia Law School, where he also directs the European Legal Studies Center. 

Pierre Kirch, a graduate of Dartmouth and the University of Paris Law School (Paris I and Paris II), a past president of the Dartmouth Club of France, immediate past chair of the EU law section of the Union Internationale des Avocats, currently serves as the rapporteur of AmCham EU's working group on State aid in Brussels. He is also a founding member of the Editorial Board of the French language quarterly review of competition law, Concurrences (Thomson/Transactive).