Advanced Search

Law No. 2003-214, March 12, 2003, Authorizing Approval Of The Amendment To The Convention Between The French Republic And The Federal Republic Of Germany For The Avoidance Of Double Taxation And To Establish Rules For Assistance Given...

Original Language Title: LOI n° 2003-214 du 12 mars 2003 autorisant l'approbation de l'avenant à la convention entre la République française et la République fédérale d'Allemagne en vue d'éviter les doubles impositions et d'établir des règles d'assistance administr...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
Learn more about this text ...

Text information

Application Texts

Summary


This Act authorizes the approval of the amendment to the Convention between the French Republic and the Federal Republic of Germany for the avoidance of double taxation and the establishment of rules of administrative assistance and Reciprocal Legal Affairs in Respect of Taxes on Income and on Capital, as well as in the Contribution of Patents and Property Contributions, of 21 July 1959, as amended by the Amendment of 9 June 1969 and by the Amendment of 28 September 1989, Signed in Paris on December 20, 2001.

Keywords

FOREIGN AFFAIRS , INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , FRANCE , GERMANY , IMPOT , DOUBLE TAXATION , ADMINISTRATIVE ASSISTANCE , LEGAL ASSISTANCE , IR , IF , CONTRIBUTION , PATENTE , FUNDAMENTAL CONTRIBUTION , TAX INCOME TAX , IMPOT ON FORTUNE , TAX EVASION , TAX EVASION , ENDORSING , CONVENTION , BILL OF LAW


JORF No. 61 of 13 March 2003 Page 4331
Text No. 10



ACT No. 2003-214 of 12 March 2003 authorising the approval of the amendment to the Convention between the French Republic and the Federal Republic of Germany for the avoidance of double taxation and the establishment of Rules of mutual administrative and legal assistance in respect of taxes on income and on capital, as well as in the contributions of patents and land contributions, of 21 July 1959, as amended by the amendment of 9 June 1969 and By the rider of 28 September 1989, signed in Paris on 20 December 2001 (1)

NOR: MAEX0200134L ELI: https://www.legifrance.gouv.fr/eli/loi/2003/3/12/MAEX0200134L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2003/3/12/2003-214/jo/texte


The National Assembly and the Senate have adopted,
The President of the Republic enacts the following:

Sole Article


Approval of the endorsement of the Agreement between the French Republic and the Republic The Federal Republic of Germany with a view to the avoidance of double taxation and the establishment of rules of mutual administrative and legal assistance in respect of taxes on income and on capital, as well as in respect of contributions by patents and Land contributions, of 21 July 1959, as amended by the amendment of 9 June 1969 and by the amendment of 28 September 1989 signed in Paris on 20 December 2001, the text of which is annexed to this Law (2).
This Law shall be enforced as law Of the state.


Done at Paris, March 12, 2003.


Jacques Chirac


By the President of the Republic:


The Prime Minister,

Jean-Pierre Raffarin

Foreign Minister,

Dominique de Villepin


(1) Preparatory work: Law No. 2003-214.

National Assembly:

Bill No. 337;

Report by Mr Gilbert Gantier, on behalf of the Committee on Foreign Affairs, No. 522 ;

Discussion and adoption (simplified examination procedure) on 16 January 2003.

Senate:

Bill, adopted by the National Assembly at first reading, No. 136 (2002-2003);

Report by Mr Jacques Chaumont, on behalf of the Committee on Finance, No. 187 (2002-2003);

Discussion and adoption on 4 March 2003.

(2) The text will be published later in the Official Journal of the French Republic.


Download the document in RTF (weight < 1MB) Facsimile (format: pdf, weight < 3.5 MB) Download document to RDF (format: rdf, weight < 1MB)