Key Benefits:
The Prime Minister,
On the report of the Minister of Economy, Industry and Employment, the Minister of Higher Education and Research and the Minister of Budget, Public Accounts, Public Service and State Reform,
Vu le book of tax procedures ;
In light of Act No. 2008-776 of 4 August 2008 on the modernization of the economy, including the II of its article 136 ;
The State Council (Finance Section) heard,
Decrete:
I. ― Paragraphsb, c and d of Article R. * 80 B-5 of the Tax Procedures Book are replaced by the following:
“(b) The application for an assessment is addressed or filed, as the case may be, to the direction of the tax services to which the service to which the taxpayer is required to subscribe its performance returns, or to the department responsible for large businesses referred to in section 344-0 A of Schedule III to the general tax code where the applicant falls within the jurisdiction of that service;
"(c) In accordance with the provisions of the second paragraph of the third paragraph of Article L. 80 B, the administration of taxes shall, where the assessment of the scientific and technical nature of the proposed research expenditures submitted by the company requires, the opinion of one of the following services or organizations:
« 1° Services under the Minister of Research, including regional research and technology delegates;
« 2° The National Research Agency;
« 3° Anonymous company OSEO INNOVATION;
"(d) The request for additional elements under section R. * 80 B-3 may be made by:
« 1° The Director General of Public Finance or the Director of the Tax Service to which the application for assessment is made pursuant to b;
« 2° The Director General for Research and Innovation or the Regional Director for Research and Technology within the territorial jurisdiction of which the institution will be located where the research expenditure project will be carried out;
« 3° The Director General of the National Research Agency;
« 4° The Director General of the anonymous OSEO INNOVATION company. »
II. ― Section R. * 80 B-5 of the Tax Procedures Book is supplemented by a paragraph e as follows:
“e) The service or agency consulted pursuant to c notifies its notice simultaneously by recommended fold with request for a notice of receipt to the taxpayer and to the service of the taxes to which the application for assessment is directed under b. »
After article R.* 80 B-6 of the Tax Procedures Book, articles R.* 80 B-6-1 to R.* 80 B-6-3 are inserted as follows:
"R.* 80 B-6-1. (a) The application under Article L. 80 B 3 bis specifies the name or social reason and the address of the applicant. It also specifies the identity and address of the tax service to which the applicant is required to subscribe its performance statements;
“(b) It provides a precise and complete presentation of the factual situation and is established in accordance with the model referred to in article R.* 80 B-5;
"(c) It is addressed by registered fold with request for a notice of postal reception:
« 1° To the regional delegation for research and technology within the territorial jurisdiction of which the research expenditure project will be implemented, if the applicant intends to obtain a position of the services under the Minister for Research;
« 2° Or to the National Research Agency if the applicant intends to obtain a position of the applicant;
« 3° Or to the anonymous OSEO INNOVATION company if the applicant intends to obtain a position of the applicant.
"The application may also be subject to a deposit against discharge from the services or organizations mentioned in 1°, 2° and 3°;
"(d) If the application is incomplete with respect to the provisions of a and b, it is requested that the author, by registered fold with request for a notice of postal receipt, provide the necessary additional elements.
"The request for additional elements is addressed:
« 1° By the Director General for Research and Innovation or the Regional Research and Technology Delegate in the territorial jurisdiction of which the institution will be located where the research expense project will be carried out, when the 1° of the research expenditure was applied;
« 2° By the Director General of the National Research Agency, when it was applied to 2° of the C;
« 3° By the Director General of the anonymous OSEO INNOVATION company, when it was applied to 3° of the c.
"Additional elements are transmitted by the applicant by registered fold with a request for a notice of postal reception. They can also be deposited against discharge from the services or organizations mentioned in 1°, 2° and 3° of the c.
"R.* 80 B-6-2. ― The three-month period provided for in Article L. 80 B, 3° bis, shall be effective from receipt of the application for assessment or, if the provisions of Article R.* 80 B-6-1 have been implemented, from receipt of the additional elements requested.
"R.* 80 B-6-3. (a) The service or agency that receives the application referred to in Article L. 80 B, 3° bis, shall, upon receipt, address a copy by registered fold with a request for a notice of postal receipt to the tax service to which the applicant is required to subscribe his or her performance statements, specifying the date of receipt of the request and, where applicable, the date of retransmission of the request to the Director General for Research and Innovation. The applicant is simultaneously informed of this retransmission by registered fold with a request for notice of postal reception;
“(b) The person in charge of the service or agency consulted referred to in c of section R.* 80 B-6-1 shall notify the person in the position at the same time by registered fold with a request for notice of receipt to the applicant and to the tax service referred to in a. »
The modalities for the coordination of the actions of the services or organizations referred to in c of Article R.* 80 B-5 of the book of tax procedures for the development of the notices and positions mentioned respectively in 3° and 3° bis of Article L. 80 B of the same book are specified in a convention between the ministers responsible for the economy, industry, research and budget and these bodies.
The provisions of Article L. 80 B, 3rd bis of the Tax Procedures Book apply to applications for assessment filed as of August 1, 2009.
The Minister of Economy, Industry and Employment, the Minister of Budget, Public Accounts, Public Service and State Reform and the Minister of Higher Education and Research 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, August 27, 2009.
François Fillon
By the Prime Minister:
Minister of Economy,
industry and employment,
Christine Lagarde
Minister of Budget, Public Accounts,
Civil Service
and state reform,
Eric Woerth
Minister of Higher Education
and research,
Valérie Pécresse
