World Intellectual Property Organization

France

Book of Tax Procedures (Consolidated Version of the April 25, 2010)

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France

Year of current version:2010
Date of Text (Enacted):April 25, 2010
Type of Text:IP-related Laws: enacted by the Legislature
Subject Matter:Enforcement of IP and Related Laws
Notes:For provisions concerning the protection of intellectual property rights, see:
Article L82 A, 1: People paying fees or royalties, Section I: Conditions for exercising the right of communication, Chapter II: The right of communication, Section VII: Tax sanctions, Chapter One: The right of administrative review, Title II: Control of tax.
Available Texts: 
French

Livre des procédures fiscales (Version consolidée au 25 avril 2010) Livre des procédures fiscales (Version consolidée au 25 avril 2010), Complete document (pdf) [360 KB]

WIPO Lex No.:FR196

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