Advanced Search

Act No. 2015 - 1716 By 22 December 2015 Authorizing Approval Of The Amendment To The Convention On July 21, 1959, Between The French Republic And The Federal Republic Of Germany For The Avoidance Of Double Taxation And Establish Of Reg....

Original Language Title: LOI n° 2015-1716 du 22 décembre 2015 autorisant l'approbation de l'avenant à la convention du 21 juillet 1959 entre la République française et la République fédérale d'Allemagne en vue d'éviter les doubles impositions et d'établir des règl...

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

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

Information on this text

Application texts

Summary

This Act authorizes the approval of the Avenor to the Agreement of 21 July 1959 between the French Republic and the Federal Republic of Germany with a view to avoiding double taxation and establishing rules of mutual administrative and legal assistance in respect of taxes on income and on property, as well as in respect of the contribution of patents and land contributions, as amended by the Avenors of 9 June 1969, 28 September 1989 and 20 December 2001,

Keywords

BUSINESS , INTERNATIONAL AGREEMENT , BILATERAL AGREEMENT , FRANCE , GERMANY , APPROVAL , VENANT , AUTHORIZATION , CONVENTION , IMPOT SUR LE REVENU , IMPOT SUR LA FORTUNE , DOUBLE IMPOSITION , ASSISTANCE ADMINISTRATIVE ,

Legislative records




JORF n°0297 of 23 December 2015 page 23807
text No. 5



LOI n° 2015-1716 of 22 December 2015 authorizing the approval of the avenor to the 21 July 1959 agreement between the French Republic and the Federal Republic of Germany with a view to avoiding double taxation and establishing rules of mutual administrative and legal assistance in respect of income and property taxes, as well as in respect of the contribution of the patents and land contributions, as amended by the amendments of 9 June 1969 and 1989 (1)

NOR: MAEJ1516135L ELI: https://www.legifrance.gouv.fr/eli/loi/2015/12/22/MAEJ1516135L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2015/12/22/2015-1716/jo/texte


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

Single article


Is authorized the approval of the Avenor to the Agreement of 21 July 1959 between the French Republic and the Federal Republic of Germany with a view to avoiding double taxation and establishing rules of mutual administrative and legal assistance in respect of income and property taxes, as well as in respect of the contribution of patents and land contributions, as amended by the Avenors of 9 June 1969, 28 September 1989 and 20 December 2001, signed
This law will be enforced as a law of the State.


Done in Paris, December 22, 2015.


François Hollande

By the President of the Republic:


The Prime Minister,

Manuel Valls


Minister for Foreign Affairs and International Development,

Laurent Fabius


(1) Preparatory work: Law no 2015-1716.
National Assembly:
Draft Act No. 3152 ;
Report of Mr. Pierre-Yves Le Borgn', on behalf of the Foreign Affairs Committee, No. 3298;
Discussion and adoption (simplified review procedure), after the accelerated procedure was initiated, December 8, 2015 (TA No. 624).
Senate:
Bill, adopted by the National Assembly, No. 228 (2015-2016);
Report of Mr. Eric Doligé, on behalf of the Finance Committee, No. 231 (2015-2016);
Text of Commission No. 232 (2015-2016);
Discussion and adoption on December 16, 2015 (TA No. 57, 2015-16).
(2) Subsequently, the text will be published in the Official Journal of the French Republic.


Download the document in RTF (weight < 1MB) Extrait du Journal officiel électronique authentifié (format: pdf, weight : 0.17 Mo) Download the document in RDF (format: rdf, weight < 1 MB)