Key Benefits:
The President of the Republic,
On the Prime Minister's report, The Minister of Economy, Finance and Industry and the Minister responsible for Budget and Budget Reform,
Given the Constitution, including section 38;
Given the general tax code;
Given the book of tax procedures;
In view of Act No. 2003-591 of 2 July 2003 empowering the Government to simplify the law, in particular Articles 7 and 10;
The Council of State heard;
The Council of Ministers heard,
Ordonne:
I. -Article 39 octies B of the General Tax Code is
. -The general tax code is amended as follows:
1 ° In the c of 5 ° 1 of Article 39, the words: " Articles 39 octies A and 39 octies B " Are replaced by the words: " Of Article 39 Octies A " ;
2 ° In the first paragraph of Article 39 (a) (a), the words: " In the proportion defined in the second paragraph of Article 39 (B) Are replaced by the words: " In the proportion, calculated in nominal value, of the shares of the subsidiary qualifying for dividends held by the French undertaking on the whole of the dividends paid by the subsidiary. ' ;
3 ° A l' article 39 octies C, the words: Of article 39 octies B " Deleted;
4 ° In VI of article 39 octies D, the words: " , of the second paragraph of V of Article 39 (B) " Are deleted.
I. -Article 199 sexies of the General Tax Code is
. -The general tax code is amended as follows:
1 ° In the first paragraph of Article 170 (3), the words: The tax reductions provided for in Articles 199 e and ' Are replaced by the words: " The tax reduction under the section " ;
2 ° Articles 199 sexies A and 199 sexies B are repealed;
3 ° In the II of Article 1733, the words: " The tax reductions provided for in Articles 199 e and " Are replaced by the words: " The tax reduction under the section ".
III. -In the first paragraph of Article L. 16 of the book of tax procedures, the words: , 199 sexies " Are deleted.
IV. -The provisions of I, II and III shall apply from the taxation of 2005 income.
The provisions of 4 ° Section 208 of the General Tax Code is repealed.
Section 209-0 A of the General Tax Code is thus amended :
1 ° The eighth paragraph of 1 ° is deleted;
2 ° The provisions of 4 ° and 5 ° are repealed.
I. -Article 239a B of the General Tax Code is
. -The general tax code is amended as follows:
1 ° In 4 ° 1 of Article 39, the words: " , 239 bis B " Are deleted;
2 ° To 2 of article 119 bis, the words: " Subject to the provisions of Article 239a B, " Are deleted;
3 ° to the 1 of article 220, the words: " Or the flat-rate fee provided for in Article 239a B, ' Are deleted.
III. -The 4 ° of article L. 169 A of the book of tax procedures is repealed
The general tax code is thus amended:
1 ° The fourth paragraph of Article 1464 G is deleted;
2 ° The provisions of VIII of Article 1466 B are repealed;
3 ° The second sentence of the The fourth and fifth paragraphs of Article 1518 B is deleted;
4 ° The first paragraph of Article 1609 ter A is deleted;
5 ° The II of Article 1647 C is thus amended:
a) The provisions of the a are repealed;
b) In b, the words : " For the years 2000 and later, " Deleted;
6 ° The second sentence of the second subparagraph and the third sentence of the third paragraph of Article 1647 C bis are deleted;
7 ° Articles 1647 A, 1647 B, 1647 B bis, 1647 B ter and 1647 B c are repealed.
I. -Articles 1609 quinquies, 1609 quinquies A, 1609 quinquies B and Article 1609 h a bis of the General Tax Code are
. -The general tax code is thus amended:
A.-Article 1609 quinquies C:
1 ° The first paragraph of 4 ° of II is replaced by the following provisions:
" The collection of the professional fee in accordance with the provisions laid down above shall apply to the communities of communes arising under the conditions laid down in Article 51 of Act No. 99-586 of 12 July 1999, cited above, of districts having Opting for the provisions of II." ;
2 ° The second paragraph of III is replaced by the following:
" However, the collection of the professional fee in accordance with the provisions laid down in Article 1609 h C shall apply in full to communities of communes originating in communities of cities under the conditions laid down in Article 56 of the Law N ° 99-586 of 12 July 1999, as well as the communities of communes resulting, under the conditions laid down in II of Article 51 of the same Act, of districts applying the provisions laid down in Article 1609 h C. "
B.-Au First paragraph of Article 1609 h A ter, the words: " 1609 quinquies, " Are deleted.
C.-The 2 ° of I of Article 1609 h C is replaced by the following:
" 2 ° Communities of communes applying the tax provisions laid down in the III of Article 1609 quinquies C are substituted for the Member communes for the application of the provisions on professional tax, with the exception of the I And II of sections 1648 A and 1648 AA, and collect the proceeds of this tax. "
D.-In the first sentence of Article 1636 B, the words:" And, until 1 January 2002, in the taxation districts " Are deleted.
E.-In II of article 1638 quater, the words: " , to a district " Deleted.
F.-In Article 1639 A bis:
1 ° In the second paragraph of the I, the words: " And Article 1609 quinquies B, Are deleted;
2 ° In the first and second paragraphs of 1 of II, the words: " 1609 quinquies, " Deleted.
G.-In the fourth preambular paragraph 1 of Article 1647 B sexies, the words: " Pursuant to Article 1609 bis, 1609 d " Are replaced by the words: " Pursuant to Article 1609 bis.
Article 1648 A of the General Tax Code is thus amended:
1 ° Au c du 2 of the I ter, the word: Fourth " Is replaced by the word: " Last " ;
2 ° The second and third paragraphs of the I c are deleted;
3 ° The last paragraph of the I c is replaced by the following:
" For the communities of communes arising, from the date of publication of Act No. 99-586 of 12 July 1999, of districts created before the date of promulgation of Law No. 92-125 of 6 February 1992 on administrative guidance Republic, the levy referred to in the first paragraph shall be equal to the proceeds of the amount of the excess bases by the difference, where positive, between the rate voted by the Community of communes the year preceding the year And the rate voted by the district in 1998.
I. Articles 1735 bis, 1756 quinquies, 1757, 1762 ter, 1763, 1766, 1767, 1770 bis, 1770 ter, 1783 bis A, 1784, 1785 A, 1826, 1831, 1835, 1840 H and 1840 N and III of section 1785 D are
. -The general tax code is thus amended:
1 ° In the second paragraph of the I of Article 275 of the General Tax Code, the words: , without prejudice to the penalties provided for in Articles 1725 to 1740 " Are deleted;
2 ° The first paragraph of Article 1736 is replaced by the following:
" The fines, plus and interest of delay provided for in Articles 1725 to 1734, 1740 ter, 1740 ter A, 1740 ter, 1756, 1756 ter, 1762 sexies, 1762 octies, 1762 h, 1763 A to 1768, 1768 bis, 1768 ter and 1788 quinquies, 1788 sexies, 1788 Septies, 1827 to 1836, 1840 I to 1840 N c and 1840 N and the extra duties are recognized by the tax administration." ;
3 ° 3 of article 1772, the words: , regardless of the tax penalty referred to in Article 1763, " Deleted;
4 ° A l' article 1783 B, the words: " Irrespective of the tax penalties provided for in Article 1770 ter " Deleted;
5 ° The first paragraph of Article 1786 bis is deleted and, in the second paragraph of the same article, the words: " In addition, " Deleted;
6 ° A l' article 1789, the words: " , 1740 and 1784 " Are replaced by the words: " And 1740 " And the words: " , irrespective of the tax fine provided for in Article 1785 A, " Deleted;
7 ° The second paragraph of Article 1830 is deleted;
8 ° In the first paragraph of Article 1833, the words: " And liable to a fine of EUR 0.75 ' Deleted;
9 ° A l' article 1840 C, the words: " Articles 1728 and 1835 " Are replaced by the words: " In Article 1728 " ;
10 ° A section 1840 D, the words: " Articles 1728 and 1835 " Are replaced by the words: " In Article 1728 ".
III. Article L. 250 of the book of tax procedures is replaced by the following provisions:
" Art. L. 250. -The requests submitted by the taxpayers for the remission of the fee increases provided for in Article 1729 of the General Tax Code, in cases where the taxpayer's bad faith is established, are submitted for opinion to the Departmental commission of direct taxes and turnover taxes where those increases are consequential to adjustments falling within the competence of that committee, as defined in Articles L. 59 and L. 59 A. "
The general tax code is modified as follows:
1 ° In the I of article 1840 G ter, the words:" And, in addition, an additional right of 1 % " Are deleted;
2 ° Article 1840 G c A is amended as follows:
(a) In the first paragraph, the words: " And, in addition, an additional tax of 1 % " Deleted;
(b) In the second paragraph, the words: " And the above-mentioned additional fee " Are replaced by the word: " Op. ;
3 ° I of article 1840 G quinquies, the words: " And an additional charge of 1 % " Deleted;
4 ° A l' article 1840 G septies, the words: " And, in addition, an additional tax of 1 % " Are deleted;
5 ° A l' article 1840 G octies, words: " And, in addition, an additional right of 1 % " Are deleted
I. -Sections 350, 351, 352, 353, 355, 356 and 357 of the General Tax Code are
. -Section 564 of the General Tax Code is replaced by the following provisions:
" Article 564. -Section 422 determines the base and tariff of the special tax on sugar used for the first-cuvée sugar. "
III. -Article L. 33 of the book of tax procedures is repealed.
The general tax code is thus amended:
I. - The first sentence of Article 432 is replaced by a sentence so worded:
" The wines of marcs, wines of sugar, carpets and other wines not in accordance with the provisions of the Community regulations on the common organisation of the market in wine, seized from the producer of these wines or from the trader, must be Converted to alcohol after payment of their value or be destroyed. "
II. -In the second paragraph of Article 441 (2):
1 ° The first sentence is replaced by a sentence so worded:
" In the cases provided for in the two preceding paragraphs, beverages shall be circulated under the cover of the document referred to in Article 302 M. " ;
2 ° The last sentence is replaced by a sentence so written:
" It can no longer establish a companion document when shipments made since the harvest have exhausted this quantity; ".
III. -Section 458 is replaced by the following provisions:
" 1 ° Whichever quantity is displaced, the denatured alcohol defined in the a of the I of Article 302 D bis; ".
IV. -After Article 465, an Article 465 bis reads as follows: '
' Art. 465 bis. -Except in the cases provided for in Article 458, the products defined in Article 1 (2) of Council Regulation (EC) No 1493/99 of 17 May 1999 on the common organisation of the market in wine shall be accompanied by a document referred to in Article 302 M. "
V.-Article 468 is replaced by the following:
" Article 468. -Any consignor of grape marcs or lees shall establish a document referred to in II of Article 302 M indicating the weight for the marcs or the volume and the alcoholic strength by volume for the lees. "
VI. -Article 482 is replaced by the following:
" Article 482. -Any person who wishes to trade in the goods referred to in Article 302 G shall be required to take the position of a debitant or authorised warehousekeeper. "
VII. -Section 483 is repealed.
VIII. -Section 494 of the General Tax Code is replaced by the following provisions:
" Art. 494. -Any surplus to the balance of accounts payable at the end of the campaign, at the close of the trade year of the authorised warehousekeeper or in a control shall be recorded. "
IX. -Paragraph 1560 of Article 1560 is added to read as follows: '
' Regardless of the coefficient applied, the tariff must be expressed in units of euro. Failing this, it shall automatically be rounded up to the nearest euro, subject to the conditions laid down in Article 1724. "
X. -At the end of Article 1810, after the words: " In any of its jobs ", are added the words:" When these mixtures are for human consumption or pose a danger to public health; ".
The general tax code is thus amended:
I.-Article 524a is supplemented by the following words: And those after that date already bearing former French warranty points; ".
II. -Articles 525, 540 and 541 are repealed.
The general tax code is thus amended:
I.-II of Article 520 A shall be supplemented by a third paragraph worded as follows:
" Shipments to another Member State of the European Community and exports to a third country shall be exempt from payment of the specific right where they are made directly and without intermediaries by the persons mentioned in the First paragraph or by their distribution companies. "
II. -In Article 1618 septies:
1 ° In the second subparagraph, after the words: To third countries ", are added the words:" Or to overseas departments " ;
2 ° The third paragraph is replaced by the following:
" The tax is levied in continental France with the millers, the operators who carry out the introduction of the products in that territory and importers of products from third countries. ' ;
3 ° In the fourth paragraph, the words: " And campaign " Are deleted
I. -Articles 15 c, 163 bis, 209 quater A, 209 c B, 209 c C, 244 ter, 797, 1048 bis, 1082, 1123, 1124, 1648 AB and 1697 and the 10 ° of Article 257 and the II of Article 298 bis of the General Tax Code are repealed.
II. -In accordance with Article 269 of the General Tax Code, the words: , purchase within the meaning of Article 257 " Are deleted
I. -The provisions of 4 ° c of 1 of Article 39 of the General Tax Code are
. -In Article 93, paragraph 1, of the General Tax Code, the words: , under the conditions of 4 ° c of 1 of Article 39 " Deleted.
The fourth paragraph of Article 42 f of the General Tax Code is replaced by the The following provisions:
" When the grant is awarded to the lessee directly or when it is awarded through a leasing undertaking and the decision granting the grant provides for its immediate payment to the lessee, the lessee Shall be allocated, on an equal basis, to the financial years ended during the period covered by the lease agreement. "
The second paragraph of Article 239 of the General Tax Code is replaced by the following provisions :
" The option must be notified before the end of the third month of the year in which the company wishes to be subject for the first time to corporate tax. However, in the case of the conversion of a capital company into one of the forms of company referred to in paragraph 3 of Article 206 or in the event of a meeting of all the shares of a limited liability company in the hands of a natural person, the option May be notified before the end of the third month following that transformation or meeting to take effect on the same date as that date. In all cases, the option exercised is irrevocable.
The last sentence of the first paragraph of Article 150 V ter of the General Tax Code is replaced by the following:
" Where the sale is made in another Member State of the European Community, the tax shall be paid under the same conditions by the intermediary participating in the transaction if he is domiciled in France or, failing that, by the seller. "
The 5 of II of Article 237 bis A of the General Tax Code is replaced by the following:
" 5. Where an agreement is concluded within a group of companies subject to the scheme defined in Articles 223 A and following and results in a global reserve of participation, the provision for investment shall be made by each of the companies Interested in the limit of its effective contribution to global participation. However, each of these companies may transfer all or part of its right to make such provision to one of the other companies in the group in question, or to several of them.
The General Tax Code Is thus modified:
I.-1 ° The 3 ° of 1 of the I and the 3 ° of 2 of I of Article 302 D are repealed;
2 ° In III of Article 575 E bis, the words: To 1 °, 2 ° and 4 ° to 1 of I of Article 302 D and to II of the same Article " Are replaced by the words: " 1 of I and II of Article 302 D ".
II. -The II of Article 302 G is supplemented by two sub-paragraphs as
: Also considered to be under suspension of excise duty, alcohol, alcoholic beverages and manufactured tobacco placed or intended to be placed under one of the following schemes provided for in the regulations Community in force: stores and temporary storage areas, import warehouse, free zone, free warehouse, inward processing, temporary admission for total exemption, customs processing and external Community
. By way of derogation from the provisions of the I, persons authorised by the customs and indirect authorities to place alcohol, alcoholic beverages and manufactured tobacco under such schemes, and who are subject to all obligations For the application of these customs procedures, do not have to take the quality of authorised warehousekeeper and are not subject to the obligations laid down in III, IV and V below. "
III. -Article 302 H shall be inserted after Article 302 H so worded as follows: '
' Article 302 H bis. -The registered operators defined in Article 302 H shall transmit to the customs administration and indirect rights, on or before the tenth day of each month, a declaration indicating the amount of the tax due in respect of the receipts of the month Previous. The tax is paid when the return is filed. "
IV. -Article 422 is replaced by the following:
" Art. 422. -The quantity of sugar added to the harvest may not be greater, per hectare of vine having actually produced the wines for which enrichment by sugaring is authorised, to 250 kilograms in the wine-growing areas C and 300 kilograms In the wine-growing zone B. The sugar so used is subject to a tax of EUR 13 per 100 kilograms due to the time of employment. "
V.-Section 444 is replaced by the following:
" Art. 444. -The arrangements for the application of the provisions concerning the affixing of capsules or vignettes representative of indirect rights, in particular as regards the cost of making the dies and the supervision of their employment, shall be fixed By Ministerial Order. "
VI. -In Article 458, a 10 ° reading is added as follows:
" 10 ° Cider or poiré fruit. "
VII. -Sections 463, 465 and 467 are repealed.
VIII. -The last paragraph of Article 502 shall be replaced by the following four sub-paragraphs:
" Not subject to the declarative obligation under this Article:
" 1 ° Persons or associations who, on the occasion of a fair, a sale or a public holiday, establish flows of temporary drinks under a municipal authorization, or of the prefect of police in Paris, issued under Article L. 3334-2 of the Public Health Code, to sell beverages from the first two groups;
" 2 ° Persons who, on the occasion of the organisation and promotion of physical and sporting activities, establish flows of temporary drinks under a municipal authorisation, or of the prefect of police in Paris, issued under the Article L. 3335-4 of the Public Health Code, to sell beverages in the first three groups;
" 3 ° Persons who, on the occasion of a fair or an exhibition organised by the State, the public authorities or associations recognised as public utility establishments, establish flows of temporary drinks to be consumed on Place under an administrative declaration lodged with the municipal authority or the police prefect in Paris, under Article L. 3334-1 of the Public Health Code, to sell beverages of any kind. "
IX. -Article 508, the words: Whose installations for the purposes of denaturation have been approved by ' Are replaced by the words: " Designated to ".
The General Code As amended:
I.-Article 625 is replaced by the following:
" Article 625. -The registers of collection, declaration and any other document which can be used to establish the Treasury's rights and the fulfilment of the obligations of the debtors are quoted and initialled by one of the public officials that the administrative authority Refers to this effect. "
II. -The second paragraph of Article 867 is replaced by the following:
" The repertoires of court clerks and tribunals are quoted and initialled by the chief clerk of the court and those of the bailiffs, by the president of the departmental chamber of bailiffs or his delegate. "
III. -In the first paragraph of Article 868, the words: By the President of the High Court " Are replaced by the words: " Under the conditions laid down in the second paragraph of Article 867. '.
Article 861 of the General Tax Code is Repealed.
1 of Article 1668 of the General Tax Code is thus amended:
1 ° The last sentence of the first subparagraph is replaced by the following: ' Newly established companies shall be exempt from the payment of advance payments during their first business year or in the first taxation period established in accordance with the second subparagraph of Article 209 (I)." ;
2 ° The fourth paragraph is deleted.
Sections 1660 and 1683 of the General Tax Code are repealed.
I. -The third paragraph of Article 1692 of the General Tax Code is
. -Section 1698 of the General Tax Code is
. -The fifth paragraph of Article 1926 of the General Tax Code is deleted
I. -The book of tax procedures is thus amended:
1 ° In the first paragraph of Articles L. 57 and L. 62, the words: Notice of relief " Are replaced by the words: " Proposal for rectification " ;
2 ° In the second paragraph of Article L. 17, in Article L. 21, in the last paragraph of Article L. 23 A, in the first subparagraph of Articles L. 45 A, L. 45 B, L. 45 D, in Articles L. 49 and L. 54 B, in the first paragraph of Articles L. 55 and L. 56, at the last paragraph Article L. 80 L and the first paragraph of Article L. 189, the word " Recovery " Is replaced by the word: " Rectification " ;
3 ° In the first paragraph of Articles L. 50 and L. 166, the word " Adjustments " Is replaced by the word: " Correction " ;
4 ° In the first paragraph of Article L. 59 and in the fifth paragraph of Article L. 64, the words: Notified adjustments " Are replaced by the words: " Notified corrections " ;
5 ° In the sixth paragraph of Article L. 64, the words: Recovery " Are replaced by the words: " Of the correction " ;
6 ° In the last paragraph of Article L. 80 and in Article L. 205, the words: An adjustment " And " The recovery " Are replaced by the words: " A correction " And " Rectification " ;
7 ° In the first paragraph of Article L. 209, the words: An adjustment " Are replaced by the words: " A correction " ;
8 ° A l' article L. 48:
a) The first paragraph is replaced by the following:
" At the conclusion of an adversarial examination of the personal income tax situation with respect to income tax or an accounting audit, where corrections are contemplated, the administration must indicate, before the taxpayer Presents its observations or accepts the proposed enhancements, in the proposal provided for in the first subparagraph of Article L. 57 or in the notification referred to in Article L. 76, the amount of duties, taxes and penalties resulting from these Correction. When at a later stage of the adversarial procedure the administration modifies the enhancements, in order to take account of the observations and opinions gathered in the course of this procedure, this amendment shall be carried out in writing to the Knowledge of the taxpayer prior to recovery, which can then be made without delay. "
(b) In the third paragraph, the word" Adjustments " Is replaced by the word: " Correction " ;
9 ° In the first paragraph of Article L. 55, the words: Corresponding adjustments are made " Are replaced by the words: " Corresponding corrections were made " ;
10 ° In the first paragraph of Article L. 77 and in the second paragraph of Article L. 189, the words: Notification of adjustments " Are replaced by the words: " Proposal for rectification " ;
11 ° In the third paragraph of Article L. 77, the words: Adjustments made " Are replaced by the words: " Corrections effected " ;
12 ° In Article L. 76:
(a) The first sentence of the first subparagraph is replaced by the following provisions;
" The bases or elements used for the calculation of Office impositions and their methods of determination shall be notified to the taxpayer at least thirty days before the assessment of the charges. "
(b) The second paragraph is replaced by the following:
" The requirement for tax sanctions other than those provided for in the third subparagraph of Article L. 188 shall be interrupted by the information notified to the taxpayer that they may be applied. "
II. -The general tax code is thus amended:
1 ° In the fifth paragraph of Article 199 quater C, in the first paragraph of Article 200 of Article 200, the second paragraph of Article 235 ter XA, 3 of Article 1727 A, 2 of Article 1728, 2 of Articles 1729 and 2 of Article 1756 sexies, the words: Notice of relief " Are replaced by the words: " Proposal for rectification " ;
2 ° In the seventh preambular paragraph of Article 39 (1) and in the first paragraph of Article 1508, the word " Adjustments " Is replaced by the word: " Correction " ;
3 ° In the third paragraph of Article 98 and in Article 1929 ter, the word " Recovery " Is replaced by the word: " Rectification " ;
4 ° In the fourth paragraph of Article 57, the words: Planned adjustments " Are replaced by the words: " Planned corrections " ;
5 ° In the first paragraph of Article 235 ter XA, the words: " Adjustments made " Are replaced by the words: " Corrections effected " ;
6 ° In Article 1732, the words: Adjustments made " Are replaced by the words: " Corrections made " ;
7 ° IV of Article 1733, the words: " Adjustments made " Are replaced by the words: " Corrections made " ;
8 ° To 4 bis of Article 158:
(a) In the fourth paragraph, the words: " An adjustment " And " This adjustment " Are replaced by the words: " A correction " And " This correction " ;
(b) In the sixth paragraph, the words: " A relative adjustment " And " The adjustment is made " Are replaced by the words: " A relative rectification " And " The correction is made " ;
9 ° 2 of article 204, the word " Notifications " Is replaced by the words: " Proposals for rectification ".
III. -The provisions of the I and II shall enter into force on 1 June 2004.
The second subparagraph of Article L. 190 of the Book of tax procedures is modified as follows:
1 ° In the first sentence, after the words: " Loss result " Are inserted the words: " Or a surplus of tax on the value added tax on the value added tax collected for a specified period of time " And the words: " The latter " Are replaced by the words: " These errors " ;
2 ° In the second sentence, after the words: " In Article L. 57 " Are inserted the words: " , or from a period of 30 days after the notification provided for in Article L. 76 ".
Article 1649 ter G of the Code General tax is repealed
The first paragraph of Article 6-1 of Act No. 73-6 of 3 January 1973 establishing a mediator is supplemented by the following provisions:
" Delegates exercise their activities on a voluntary basis. They shall receive a representative fee, the amount of which shall be determined by the decision of the Ombudsman of the Republic.
The Prime Minister, the Minister of Economy, Finance and Industry, and the Minister responsible for the budget and The budgetary reform is responsible, as far as it is concerned, for the application of this order, which will be published in the Official Journal of the French Republic
Done at Paris, the 25 March 2004.
Jacques Chirac
By the President of the Republic:
Prime Minister,
Jean-Pierre Raffarin
The Minister of Economics,
Finance and Industry,
Francis Mer
Budget Minister
and Budget Reform,
Alain Lambert
