Machine Translation of "Decree No. 2002-754 Of 2 May 2002 On The Implementation Of Article 238 Bis 0A And 238 0 Ab Of The Code Général Des Impôt..." (France)

Decree No. 2002-754 Of 2 May 2002 On The Implementation Of Article 238 Bis 0A And 238 0 Ab Of The Code Général Des Impôts And On The Tax Cuts For The Purchase Of Cultural Property

Original Language Title: Décret n° 2002-754 du 2 mai 2002 portant application des articles 238 bis 0 A et 238 bis 0 AB du code général des impôts et relatif aux réductions d'impôt pour l'achat de biens culturels

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Summary

Application of the general code of the Taxes, in particular Articles 238 bis 0 A and 238 bis 0 AB arising from Articles 23 and 25 of Law 2002-5 of 4 January 2002, of Law 92-1477 of 31 December 1992, in particular its Title II (Art. 4 to 15); Decree 93-124 of 29 January 1993, in particular Article 5.This Decree regulates the two entirely new devices, established by Law 2202-5 of 4 January 2002 on the museums of France, whose main objective is to To promote the contribution of enterprises to the protection of national treasures within the meaning of Law 92-1477 of 31 December 1992 as amended by Law 2000-643 of 10 July 2000, that is, cultural property which is of major interest to the National heritage from the point of view of history, art or archeology.Selective-only cultural property that has been temporarily refused entry under Law 2000-643 of 10 July 2000, or about Some thirty works in the first quarter of 2002 are covered-the two new mechanisms have many advantages; they allow, in different ways, to involve private partners and the state in a policy of maintaining On the national territory of cultural property recognised as national treasures, a policy which cannot be based solely on the possibility of acquiring the Etat.S'acting on tax measures, the provisions of the draft decree are directly Codified in Annex II to the General Tax Code, in the first part, first part, Title 1 in a Chapter IX entitled "Tax reductions for the purchase of cultural property" under Articles 171 BA to 171 BF.Articles 171 BA to 171 BD de Article 1 which relates to the application of the new Article 238 bis OA of the General Tax Code in its wording pursuant to Article 23 of the Law, specifies in what manner the joint acceptance by the Ministers responsible for culture and Budget for proposals for business payments is issued in case of purchase by the State. The following Articles 171 BE and 171 BF shall specify in what manner the Minister responsible for the budget grants the approval, provided for in the new Article 238 bis O AB of the same Code in its wording pursuant to Article 25 of the Law, to undertakings wishing to Article 1 supplements Chapter VIII of Title 1 of Part I of Book 1 of Annex II to the General Tax Code by means of provisions relating to the application of Article 238. Bis OA and Article 238 bis O AB of the general tax code. Articles 171 BA to 171 DB of Annex II to the General Tax Code: Provisions relating to the application of Article 238 bis O A of the general tax code. For the purpose of providing for the provision of information to undertakings concerning cultural property which may fall within the scope of Article 238 bis OA of the General Tax Code, it being recalled that the tenders for payment cannot be Concern that cultural property which has been the subject of a refusal of an export certificate and for which 1 ' State, in the interest of public collections, has presented to the owner of the relevant property an offer of acquisition under the conditions of Section 9.1 of the Act 92-1477 December 31, 1992.The Minister responsible for culture, who is the competent minister to make an offer to purchase such property (section 9-5. Decree 93-124 of 29 January 1993 amended), will be in a position to assess the advisability of informing the undertakings by way of an opinion published in the Official Journal of the French Republic of the possibility to contribute to the acquisition of the property considered in Benefiting from the provisions of Article 238 bis OA of the General Tax Code, once the seller and the State have agreed on the price of cession.L'Article 171 BB establishes the principle of filing by the undertakings concerned of the Offers of payments with the indication of their proposed amount to the minister responsible for culture. The payment of tenders by the Ministry of Culture will have to take place quickly, i.e. within one month, due to the The sixth paragraph of Article 9-1, of Law 92-1477 of 31 December 1992, as amended, applicable in this matter: " If the owner of the property accepts the offer to purchase, the payment must be made within six months of the agreement of the Owner with no resolution of sale ". It is important to point out at this point that the expiry of the time limit for payment by the State precludes the renewal of the refusal of an export certificate, thus leaving the cultural object considered free of exit. The Minister responsible for Culture shall take the offer which he has accepted the Minister responsible for the budget.Article 171 BC provides for the principle of notification of the joint decision by registered mail with acknowledgment of receipt. Gives the National Museums Meeting the task of cashing the payments of undertakings made under Article 238 bis O A of the General Tax Code. The choice of a single operator responds to both a desire for simplicity and speed, the choice of the Réunion des musées nationaux, which is explained by its expertise and its involvement in the majority of the files in question. Consequences resulting from the failure of the procedure for the acquisition by the State of a national treasure, for any reason that this soitUnder the law, the benefit of the tax reduction is acquired by a company on the day of the acceptance of its offer of Payment by ministers responsible for culture and the budget. This reduction can therefore be brought into question a posteriori only because of an event which would not be attributable to the undertaking. In such a case, 1 ' State, creditor, must be kept within a reasonable period of time to use the payments made by a Undertaking to finance another national treasure. Once a possible assignment is determined, the agreement of the undertaking must be sought. The persistent refusal of a company over a period of twelve months, which gives the company the opportunity to apply the tax deduction, justifies, on the other hand, that the tax benefit is withdrawn, the amount paid before it must be Articles 171 BE to 171 BIT of Annex II to the General Tax Code Provisions relating to the application of Article 238 bis O AB of the general tax code By reference to Article 238 bis O AB of the General Tax Code, the first paragraph Article 171 BE recalls the conditions relating to cultural property falling within the scope of this scheme, applications for authorisation may only cover cultural property which has been refused an export certificate, and For which the State did not acquire, in the conditions of Article 9.1 of Law 92-1477 of 31 December 1992, with the owner of the property concerned. In addition, in the twofold objective of simplifying the procedure to be followed by the Enterprises and to ensure the timeliness of the processing of applications by the administrative departments of the ministries responsible for culture and the budget, it will be sufficient for the undertakings to file an application for authorisation in two copies with the Minister responsible for culture who will forward a copy to the Minister responsible for the budget.Article 171 BF specifies that the undertaking which waives to acquire in the course of proceedings must inform the two ministers concerned. Provides that the Minister responsible for the budget shall decide after the opinion of the Advisory Committee on National Treasures referred to in Article 7 of Law 92-1477 of 31 December 1992, Article 171 BG requires the Minister responsible for culture to seize this Commission. Knowing that an application for authorisation will necessarily have to include an indication of an acquisition price resulting from a promise of sale and the undertaking to accept the classification of the cultural property concerned, it will be for this committee to Ensure that the acquisition value of the national treasure identified by the company is relevant. It then belongs to the committees responsible for classification-that is, according to the nature of a property considered: the Advisory Committee on National Treasures referred to above, the higher commission of historical monuments set out in the decree. 85-771 of 24 July 1985, or the higher commission of the archives provided for in Decree 79-1040 of 3 December 1979-to issue an opinion on the standings. The transmission without delay to the Minister responsible for the budget by the Minister responsible for the Culture of the opinion of the aforementioned committees ensures that companies are informed of the speed of their applications. In order to follow up without a possible challenge to the procedure, Article 171 BH organises the submission by registered mail of the Minister responsible for the budget, and, conversely, requires the company to immediately inform the ministers responsible for culture and the budget in the event of a failed acquisition. It is on this condition that these two ministers will be able to draw the consequences of such events for their respective ministries. Article 2 is an article of implementation. VIII of Title I of the first part of Book I of the Annex to the General Code of Taxes is supplemented by an VIII entitled: "Tax reductions for the purchase of cultural property" (art. 171 BA at 171 BH).

Keywords

CULTURE, COMMUNICATION, GENERAL IMPOTS CODE, CGI , TAX, REDUCTION OF IMPÖT, PURCHASE, CULTURAL PROPERTY, LEGAL PERSON, COMPANY, COMPETENT AUTHORITY, DEPARTMENTAL AUTHORITY, OFFER OF PURCHASE, DEPOSIT, OFFER OF PAYMENT, DELAI, NOTIFICATION, DECISION, ENCASHMENT, MEETING OF NATIONAL MUSEUMS , ECHEC, ACQUISITION PROCEDURE, REQUEST FOR ACTION, ADVISORY COMMITTEE OF NATIONAL COMMITTEES,

COMPETENCE JORF N ° 104 of May 4, 2002 page 8473
text number 186

Order No. 2002-754 of 2 May 2002 applying Articles 238 bis 0 A and 238 bis 0 AB of the general tax code relating to tax reductions for the purchase of cultural goods

NOR: MCCF0200310D ELI: https://www.legifrance.gouv.fr/eli/decret/2002/5/2/MCCF0200310D/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/decret/2002/5/2/2002-754/jo/texte

The Prime Minister,
On the report of the Minister of Economy, Finance and Industry and the Minister of Culture and Communication,
Given the general code of the Taxes, in particular Articles 238 bis 0 A and 238 bis 0 AB from Articles 23 and 25 of Law No. 2002-5 of 4 January 2002 on the museums of France, and Annex II to that code;
In view of Law No. 92-1477 of 31 December 1992 on Products subject to certain traffic restrictions and to the complementarity between the police, gendarmerie and customs services, in particular Title II;
Having regard to Decree No. 79-1040 of 3 December 1979 concerning the preservation of archives Public interest in public interest, as amended by Decree No. 2001-650 of 19 July 2001;
In view of Decree No. 93-124 of 29 January 1993 on cultural property subject to certain restrictions of movement, as amended By Decree No. 2001-894 of 26 September 2001, in particular Article 5;
Having regard to Decree No. 94-87 of 28 January 1994 concerning the Higher Commission for Historical Monuments, as amended by Decree No. 94-423 of 27 May 1994;
The Council of State (interior section) heard,
Clipping:

Item 1 Read more about this Article ...

Chapter VIII of Title I of the first part of Book I of Annex II to the General Tax Code is supplemented by an VIII entitled " Tax reductions for the purchase of cultural property " And including Articles 171 BA to 171 BH thus written:
" Article 171 BA. -Where the transfer price of a cultural property having the character of national treasure has been the subject of an agreement between the State and the owner pursuant to Article 9-1 of Law No 92-1477 of 31 December 1992 on products subject to Certain traffic restrictions and the complementarity between the police, gendarmerie and customs services, the Minister responsible for culture, if he considers that the acquisition of this property may give rise to the payments referred to in Article 238 Bis 0 A of the general tax code, publishes an opinion in the Official Journal of the French Republic. This notice shall inform businesses liable to benefit from the tax reduction provided for in the same article that they may submit an offer of payment in favour of the purchase of that
. Art. 171 BB. -The undertaking wishing to benefit from the tax reduction referred to in Article 171 BA addresses its offer to the Minister responsible for culture, including the amount of the payment
. The Minister shall have a period of one month from the receipt of that offer to instruct the latter. If it considers that the offer cannot be accepted, it shall inform the undertaking before the expiry of that period. If not, he shall refer the matter to the minister responsible for the budget
Art. 171 BC. -The joint decision of the Ministers responsible for culture and the budget shall be notified to the undertaking, by registered letter with a request for notification of receipt, within three months of the presentation of the offer. Failing notification of a decision within that period, the offer shall be deemed rejected.
" When the offer is accepted, the company shall make the payment to the accounting officer of the Réunion des musées nationaux, subject to the conditions laid down in the decision. Voucher is issued.
" Art. 171 BD. -In the event of a resolution of the sale of a cultural property for which an offer of payment has been accepted, pursuant to the provisions of the seventh paragraph of Article 9 (1) of the Act of 31 December 1992, the benefit of the tax reduction Remains vested in the company that made payments under the following conditions.
" The Minister responsible for culture and the Minister responsible for the budget propose that the company allocate its payments to the acquisition of other national treasures within twelve months. If the company refuses, it loses the benefit of the tax reduction. The money she has paid will be returned to her.
" Art. 171 BE. -The undertaking which wishes to benefit from the tax reduction for the acquisition of cultural property provided for in Article 238 bis 0 AB of the General Tax Code addresses its request in two copies to the Minister responsible for culture. It shall forward one of the copies to the Minister responsible for the budget and shall immediately proceed to the processing of the
. Art. 171 BF. -In the event that the undertaking, for any reason, does not acquire the property in question, it shall immediately inform the Minister responsible for culture and the Minister responsible for the budget
Art. 171 BG. -The minister responsible for culture enters the advisory commission on national treasures referred to in Article 5 of Decree No. 93-124 of 29 January 1993 on cultural property subject to certain traffic restrictions, so that it can Pronounces the acquisition value of the property.
" It also submits the question of the interest in the classification of this property, as the case may be, in the opinion of the Higher Commission for Historical Monuments provided for by Decree No. 94-87 of 28 January 1994 on the Upper Commission of Monuments Of the archives referred to in Article 2 of Decree No. 79-1040 of 3 December 1979 concerning the safeguarding of private archives of public interest from the point of view of
. The Minister responsible for culture shall forthwith transmit the opinions provided for in the first and second subparagraphs to the Minister responsible for the budget
Art. 171 BH. -The decision of the Minister responsible for the budget shall be notified to the undertaking by registered letter with a request for notification of receipt. The Minister responsible for culture is informed. "

Item 2 Read more about this Article ...

The Minister of Economy, Finance and Industry, the Minister of Culture and Communication and the Secretary of State for the Budget shall each have responsibility for the implementation of the present Order, which will be published in the Official Journal of the French Republic.

Done at Paris, May 2, 2002.

Lionel Jospin

By the First Minister:

Minister of Culture

and Communication,

Catherine Tasca

Minister of Economy,

Finance and Industry,

Laurent Fabius

La State Secretary for Budget,

Florence Parly

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