Key Benefits:
The Prime Minister,
On the report of the Minister of State, Minister of Economy, Finance and Industry,
Considering the general tax code, including articles 199 ter E, 220 G, 223 O and 244 quater F and Appendix III to this code;
In view of the public health code, including article L. 2324-1, Decree:
In Schedule III to the General Tax Code, Book I, Part I, Title I, Chapter II is supplemented by a section V sexies entitled "Family Tax Credit", including sections 49 septies Y to 49 septies YC as follows:
"Art. 49 septies Y. - For the purposes of the provisions set out in paragraph I of Article 244 quater F of the General Tax Code, it is necessary to remember:
“(a) Expenses incurred by the company to finance the creation or operation of one of the establishments referred to in the first paragraph of Article L. 2324-1 of the public health code operated directly by the company and ensuring the reception of children under three years of age of its employees;
“(b) Payments made directly by the company, in return for reception benefits for children under three years of age of their employees, to the benefit of public or private organizations operating one of the establishments referred to in the first two paragraphs of Article L. 2324-1 of the Public Health Code. At the request of the administration, the company will have to provide all supporting documentation relating to the effective allocation of the payments it has made to the reception activity of children under three years of age of its employees.
"Art. 49 YA septies. - In the event of a year-end closing, the tax credit and the amount of the tax cap provided for in section 244 quater F of the General Tax Code are calculated taking into account the eligible expenditures incurred for the last calendar year.
"Art. 49 YB septies. - The tax credit under section 244 quater F of the General Tax Code is charged on the tax due after non-release and other tax credits.
"Art. 49 YC septies. - For the purposes of the provisions of sections 199 ter E, 220 G and 244 quater F of the general tax code, companies must attach a special declaration to the declaration of result that they are required to file with the tax service on which they depend.
"However, corporations subject to corporate tax must file this special declaration with the corporation tax recovery accountant on the day on which that tax is paid. By exception, corporations under the corporate group plan under section 223 A of the general tax code, apart from parent companies, must attach the special declaration to the annual return of result that they are required to file with the relevant tax service.
"A copy of the special declaration must be sent within the same time to the Minister responsible for the family. »
The Minister of State, Minister of Economy, Finance and Industry, and the Secretary of State for Budget and Budget Reform are responsible, each with respect to him, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done in Paris, 20 August 2004.
Jean-Pierre Raffarin
By the Prime Minister:
Minister of State, Minister of Economy,
finance and industry,
Nicolas Sarkozy
Secretary of State in the budget
and budgetary reform,
Dominic Bussereau