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Summary
This Act authorizes the approval of the agreement between the Government of the French Republic and the Government of Georgia with a view to avoiding double taxation and preventing tax evasion in respect of taxes on income and on capital (as a whole protocol), signed in Paris on 7 March 2007, and annexed to it.
Keywords
AFFAIRS AND EUROPEAN , INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , FRANCE , GEORGIA , CONVENTION , IMPOT SUR LE REVENU , IR , DOUBLE IMPOSITION , IMPOT SUR LA FORTUNE , ISF , EVASION FISCALE , FRAUDE FISCALE , PROJET
JORF n°0052 of 3 March 2010 page 4307
text No. 2
IOI No. 2010-202 of 2 March 2010 authorizing the approval of the agreement between the Government of the French Republic and the Government of Georgia with a view to avoiding double taxation and preventing tax evasion in respect of income and property taxes (1) NOR: MAEJ0809770L ELI: https://www.legifrance.gouv.fr/eli/loi/2010/3/MAEJ0809770L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2010/3/2/2010-202/jo/texte
The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:
Single article.
It is authorized to approve the agreement between the Government of the French Republic and the Government of Georgia with a view to avoiding double taxation and preventing tax evasion in respect of taxes on income and on capital (as a whole protocol), signed in Paris on 7 March 2007, and whose text is annexed to this Act (2).
This law will be enforced as a law of the State.
Done in Paris, March 2, 2010.
Nicolas Sarkozy
By the President of the Republic:
The Prime Minister,
François Fillon
Minister for Foreign Affairs
and European,
Bernard Kouchner
(1) Preparatory work: Act No. 2010-202. National Assembly: Bill No. 1060; Report of Mr. Marc Vampa, on behalf of the Foreign Affairs Committee, No. 1429; Discussion and adoption (Simplified Examination Procedure) April 9, 2009 (TA No. 252). Senate: Bill, passed by the National Assembly, No. 357 (2008-2009); Report of Mr. Adrien Gouteyron on behalf of the Finance Committee, No. 211 (2009-2010); Text of Commission No. 212 (2009-2010) Discussion and adoption (simplified review procedure) on February 22, 2010 (TA No. 70, 2009-2010). (2) Subsequently, the text will be published in the Official Journal of the French Republic.
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