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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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