Key Benefits:
Publics concerned: companies with electricity production activity.
Purpose: specify the modalities for the distribution between the different territorial authorities of the added value of the enterprises involved in the production of electricity and set the resulting reporting obligations for the companies concerned.
Entry into force: the value-added business contribution (CVAE) applies as of 2010. This Decree shall enter into force on the day after its date of publication. The deadline for filing the declarations to be subscribed by companies, no later than the second business day following May 1, was exceptionally extended for 2010, in general, June 15, 2010 and, in the event of a dematerialized transmission of tax and accounting data, as at June 30, 2010.
Notice: The purpose of the decree is to define the terms and conditions for the distribution of the added value for companies producing electricity and having nuclear or thermal power plants or hydropower production facilities in more than ten municipalities.
Thus, the decree first specifies the modalities for determining the added value for the relevant electricity production facilities (art. 328 G sexies). It is determined from the added value of the company multiplied successively by two reports in order, on the one hand, to isolate in the added value of the company the share of all electricity production facilities and, on the other hand, to determine in the added value of the electricity production facilities the share of the only installations covered by the device.
The decree then specifies the modalities of distribution between the establishments of the value added so determined (art. 328 G septies). In principle, this distribution is carried out on the basis of the electrical power installed in each establishment. However, special rules are provided where an establishment is located in the territory of several municipalities or in the case of a concededed hydroelectric work or a power greater than 500 kilowatts mentioned in theCGI article 1475.
Furthermore, the decree defines the reporting obligations of the companies concerned (art. 328 G octies).
Finally, it specifies the rules applicable to effect the distribution of the balance of the value added of the company between the other establishments of the company (art. 328 G nonies).
References: the new provisions of this Decree may be consulted on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy, Industry and Employment and the Minister of Budget, Public Accounts and State Reform,
Vu le General Tax Codeincluding articles 1586 octies, 1519 E, 1519 F and 1475;
Vu la Act No. 2009-1673 of 30 December 2009 for 2010, including its article 2;
Based on the opinion of the Local Finance Committee dated 4 May 2010,
Decrete:
In Appendix 3 to the General Tax Code, in Book I, Part II, Title I bis, Single Chapter, are inserted articles 328 G sexies to 328 G nonies as follows:
"Art. 328 G sexies.-For the application of provisions of the fourth paragraph of Article 1586 octies of the General Tax Code, the added value of all the establishments of the company including electricity production facilities referred to in section 1519 E of the above-mentioned code or hydraulic power generation facilities referred to in Article 1519 F of the above-mentioned code means the total value added of the company, determined in accordance with I of Article 1586 sexies of the above-mentioned code, multiplied:
“1. The relationship between:
"a.On the one hand, the sum of the charges related to the electricity production activity, which is not deductible from the added value, as defined in I of Article 1586 sexies of the above-mentioned code. These charges, which are consistent with those incurred during the reference period defined in section 1586 quinquies of the above-mentioned code, include:
« 1° Operating expenses related to personnel charges, taxes and allowances to depreciation depreciation, excluding allocations to provisions;
« 2° Where applicable, the financial burden related to the discontinuation of the provision for costs of dismantling electricity production facilities;
“b. And, on the other hand, the total amount of these same charges determined at the company level during the same period.
“2. Then the ratio between, on the one hand, the total installed electric power of the only establishments mentioned in the first paragraph and, on the other, the total installed electric power of all the establishments of the company.
"Art. 328 G septies.-The value added determined in accordance with the provisions of Article 328 G sexies is distributed among the establishments mentioned in the first paragraph of the same article on the prorated power of installed power.
"When one of these establishments is located in the territory of several municipalities, the portion of the value added calculated according to the terms defined in the first paragraph shall be apportioned among the settlement's settlement's settlement's settlement's settlement's settlement's settlement's settlement's settlement's settlement' settlement's settlement's settlement's settlement's settlement's land-based contribution bases attached to each municipality and taxable for the taxation year's added value.
"However, the fraction of the value added determined in accordance with the first paragraph for a conceded hydroelectric work or a power greater than 500 kilowatts mentioned in the first paragraphArticle 1475 of the General Tax Code shall be divided among the communes referred to in the same article and in accordance with the same article.
"Art. 328 G octies.-The debtors mentioned in fourth paragraph of III of Article 1586 octies of the General Tax Code shall declare to the service the taxes of which their principal institution is:
“1. The ratio defined in 1 of Article 328 G sexies, the ratio defined in 2 of the same article and the terms of the latter ratio, the amount of the fraction of the added value as defined in the same article and the electrical power installed by establishment. The ratios are expressed with two decimals after the comma, the second digit after the comma is increased by one unit if the following figure is equal to or greater than 5.
“2. The location of the establishments with electricity production facilities referred to in the first paragraph of the above-mentioned article in order to allow the distribution by establishment of the added value.
“3. Settlement municipalities for each establishment located on several municipalities.
"These elements are declared on a form conforming to the model of the administration annexed to the declaration of value added and employees. »
"Art. 328 G nonies.-The difference between the total value added of the enterprise covered by the provisions of the fourth paragraph of Article 1586 octies of the General Tax Code and the added value of only institutions referred to in Article 328 G sexies shall be distributed in accordance with the provisions of Articles 328 G bis to 328 G quinquies.
"The employees of the company assigned exclusively to the establishments referred to in the first paragraph of Article 328 G Sexies are not taken into account in carrying out this distribution.
"When, during the reference period referred to in Article 1586 quinquies of the above-mentioned code, an employee is assigned to several establishments of the enterprise or to several municipalities, only the working period that corresponds to the assignment outside of the establishments hosting facilities referred to in the first paragraph of Article 328 G sexies is retained to operate this distribution. »
The Minister of Economy, Industry and Employment and the Minister of Budget, Public Accounts and State Reform are responsible, each with respect to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done in Paris, 9 June 2010.
François Fillon
By the Prime Minister:
Minister of Economy,
industry and employment,
Christine Lagarde
Minister of Budget, Public Accounts
and state reform,
François Baroin
