Chapter 1: Obligations of taxpayers

Articles in this section · 9

1649 A1649 AA1649 AB1649 AC1649 AD1649 AE1649 AF1649 AG1649 AH

Article 1649 AG

French General Tax CodeIn force
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Updated 7 Nov 2023

a) The day after the day on which the cross-border scheme that is subject to a declaration is made available for implementation;

b) The day after the day on which the cross-border scheme that is subject to a declaration is ready for implementation;

c) The day on which the first stage of the implementation of the cross-border scheme is completed ;

2° Notwithstanding the provisions of 1° of this I, the intermediaries mentioned in the second paragraph of 1° of I of Article 1649 AE are required to file the declaration provided for in Article 1649 AD within thirty days from the day after the day on which they provided, directly or through the intermediary of other persons, help, assistance or advice;

3° (Repealed)

4° The intermediary shall also communicate every three months an update of the information specified by decree relating to devices designed, marketed, ready to be implemented or made available for implementation without needing to be substantially adapted. The procedures for this update are specified by decree.

II.-1° The taxpayer concerned who is responsible for the declaration obligation provided for in Article 1649 AD shall make the declaration within thirty days of the earliest of the following dates:

a) The day after the day on which the cross-border device to be declared is made available for use;

b) The day after the day on which the cross-border device to be declared is ready for use;

c) From the day of completion of the first stage in the implementation of the cross-border device;

2° Notwithstanding the provisions of 1° of this II, where the taxpayer concerned has received notification of its reporting obligation pursuant to 4° of I, it shall submit the declaration within thirty days from the day of receipt of this notification.

Each taxpayer concerned by a cross-border scheme that must be declared declares each year the use made of it in respect of the previous year in accordance with the procedures laid down by an order of the Minister responsible for the budget.

III.-.For the application of the provisions of I and II, the first stage of implementation refers to any legal act or economic, accounting or tax election operation with a view to implementing the cross-border scheme.

Mariela Petrova

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A notary (notaire) is a public officer who authenticates specific deeds (mainly real-estate transfers and certain family-law acts). A corporate lawyer (avocat) advises on strategy, negotiates and drafts company documents, and represents you in disputes. The two roles complement rather than overlap.

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Mariela Petrova

Mariela Petrova

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15+ Years In Corporate Practice

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