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Ion 2012-321 Of March 7, 2012 Authorizing The Ratification Of The Amendment To The Agreement Between The French Republic And The Republic Of Austria For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes ...

Original Language Title: LOI n° 2012-321 du 7 mars 2012 autorisant la ratification de l'avenant à la convention entre la la République française et la République d'Autriche en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts...

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Summary

This Act authorizes the ratification of the amendment to the agreement between the French Republic and the Republic of Austria 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 23 May 2011, and annexed to it.

Keywords

AFFAIRS AND EUROPEAN , INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , FRANCE , AUTRICHE , DOUBLE IMPOSITION , EVASION , IMPOT SUR LE REVENU , IMPOT SUR LA FORTUNE , PROJECT DE LOI


JORF no.0058 of 8 March 2012 page 4313
text No. 6



LOI n° 2012-321 of 7 March 2012 authorizing the ratification of the avenor to the convention between the French Republic and the Republic of Austria with a view to avoiding double taxation and preventing tax evasion in respect of income and property taxes (1)

NOR: MAEJ1123894L ELI: https://www.legifrance.gouv.fr/eli/loi/2012/3/7/MAEJ1123894L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2012/3/7/2012-321/jo/texte


The National Assembly and the Senate adopted,
The President of the French Republic promulgates the following legislation:

Single article.


The ratification of the avenor to the agreement between the French Republic and the Republic of Austria 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 23 May 2011, and whose text is annexed to this Act (2).
This law will be enforced as a law of the State.


Done in Paris, March 7, 2012.


Nicolas Sarkozy


By the President of the Republic:


The Prime Minister,

François Fillon

The Minister of State,

Minister for Foreign Affairs

and European,

Alain Juppé

(1) Preparatory work: Act No. 2012-321. National Assembly: Bill No. 3879; Report of Mr. Jean-Paul Bacquet, on behalf of the Foreign Affairs Committee, No. 3937; Discussion and adoption (Simplified Examination Procedure) December 13, 2011 (TA No. 793). Senate: Bill, passed by the National Assembly, No. 183 (2011-2012); Report of Ms. Nicole Bricq, on behalf of the Finance Committee, No. 292 (2011-2012) Text of Commission No. 293 (2011-2012) Discussion and adoption on February 28, 2012 (TA No. 90, 2011-2012). (2) Subsequently, the text will be published in the Official Journal of the French Republic.
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