Decree No. 2011-225 February 28, 2011, Laying Down The Conditions Of Application Of The 4 Bis Of The 200 Articles And 238 Bis And I Of Article 885-0 V Bis A Of The General Tax Code For Donations And Payments Made For The Benefit Of Organizations Includ...

Original Language Title: Décret n° 2011-225 du 28 février 2011 fixant les conditions d'application du 4 bis des articles 200 et 238 bis et du I de l'article 885-0 V bis A du code général des impôts pour les dons et versements effectués au profit d'organismes dont le s...

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Keywords economy, tax, CODE GÉNÉRAL des IMPÔTS, CGI, CONVENTION FISCALE, escape tax, fight against fraud, ADMINISTRATIVE ASSISTANCE, organization of GENERAL interest, IMPLANTATION, European UNION, EU, European economic area, EEA, tax ADMINISTRATION, donations, payment, approval PROCEDURE, donor, REDUCTION of taxes, room JUSTIFICATIVE OBLIGATION DECLARATIVE JORF n ° 0051 March 2, 2011 page 3825 text no. 9 Decree No. 2011-225 February 28, 2011, laying down the conditions for the application of the 4 bis of the 200 articles and 238 bis and article 885-0 I V bis A of the general tax code for donations and payments made for the benefit of organizations whose headquarters is located in a Member State of the European Union or party to the European economic area NOR: EFIE1100170D ELI: https://www.legifrance.gouv.fr/eli/decret/2011/2/28/EFIE1100170D/jo/texte Alias: https://www.legifrance.gouv.fr/eli/decret/2011/2/28/2011-225/jo/texte interested Publics : general interest organizations whose headquarters is located in a Member State of the Union European or in a State party to the EEA European has with the France a tax convention containing a provision for administrative assistance to combat fraud or tax evasion, receiving donations made to their advantage by individuals and companies located in France. These donors are also affected by this order.
Subject: the system of patronage provided for articles 200, 238 bis and 885-0 V bis A of the general tax code is now open with the approval of the tax administration to donations to foreign agencies above when submitting targets and characteristics similar to those of french organisations (associations, foundations, etc.) meets the conditions laid down in those articles.
This order is intended to lay down the procedure for the application of the well established accreditation procedure and provide the declarative facilities necessary to enable budgetary monitoring of the amount of donations thus made by french taxpayers to these organizations.
Effective date: as of the following day of its publication in the Official Journal.
Notice: the Decree specifies the terms of the approval procedure as well as the declarative obligations to donors. In case of donation to a non-authorized, the tax reduction is not called into question when taxpayers occurring in the time limit for filing of parts that are identical to those that the agencies must submit as part of the approval procedure.
Order attached to the order fixes the model of the application for registration submitted by organizations with their seat abroad, the requisite supporting documents and the tax service to hear the application.
References: the new provisions laid down by this decree can be accessed on the Legifrance (http://www.legifrance.gouv.fr) site.
The Prime Minister, on the report of the Minister of economy, finance and industry and the Minister of budget, public accounts, the public service and the reform of the State, Government spokesman, saw the code Général des Impôts, particular articles 200, 238 bis and 885-0 V bis and annex III thereto;
Pursuant to Amendment No. 2009 - 1674 of December 30, 2009 finance law for 2009, including the IV of article 35, enacts as follows: Article 1 more on this article...

In annex III to the general code of taxes, book I, first part, title I, chapter I, section III, it is inserted a 11 ° bis entitled "Tax Reduction granted in respect of donations made by individuals" including 46 AW articles bis to 46 AW c as follows: "46 bis AW. ― The request for approval referred to in 4 bis of article 200 of the general tax code is presented in French on plain paper, in accordance with a form established by Decree of the Ministers responsible for the economy and the budget, from central services of the Directorate-General of public finances by the body having its headquarters in a Member State of the Union European or in a State party to the European economic area has with the France a tax convention containing a administrative to combat assistance clause against fraud or tax evasion.
"Are joined to request supporting documents which the list is fixed by order of the Ministers of the economy and the budget and their French language translation, stating that the organization objectives and presents characteristics similar to organizations whose headquarters is located in France meeting the conditions laid down in article 200 of the general tax code. ''
"Applications for renewal of accreditation are submitted in the same manner.
«46 ter AW. ― I. ― the decision is taken by the Minister in charge of the budget. Its decision shall be notified to the Organization, it is motivated in case of refusal.
«II. — the approval granted in respect of a first application is the period between the date of its notification and 31 December of the third year following that date. ''
«Renewal applications must be submitted no later than 30 June of the last year covered by the licence. In the event of renewal, the approval is granted for a period of three years starting from next January 1. In case of refusal for renewal of accreditation, ongoing accreditation produces its effects until its completion.
"III. — the list of recognised organisations is published on the website of the tax administration. This list is updated at each decision of approval.
«IV. — the approval may be withdrawn by reasoned decision of the Minister in charge of the budget when it is established that the Organization, in whole or in part, continues more objectives or no longer features similar to organizations whose headquarters is located in France meeting the conditions laid down in article 200 of the general tax code.» This decision shall be notified to the Agency and the list mentioned in III is updated.
"AW 46 c. ― I. ― the amount of donations to agencies listed in 4 bis of article 200 of the general tax code is indicated separately on the income tax return under section 170 of the code of the year in which the donations are made.
"II. — for the purposes of the second paragraph 4 bis of article 200, the documents to be provided within the period of deposit of the declaration are those mentioned in the second paragraph of article 46 AW bis."


Article 2 more on this article...

In annex III to the code Général des Impôts, in book I, first part, title chapter II, I, 0I e section is complemented by articles 46 m 46 m QC QA thus worded: "46 m QA. ― The request for approval referred to in 4 bis of article 238 bis of the general code of taxes is presented in French on plain paper, in accordance with a form established by Decree of the Ministers of the economy and the budget from central services of the Directorate-General of public finances by the body having its headquarters in a Member State of the Union European or in a State party to the European economic area has with the France a tax convention containing a administrative to combat assistance clause against fraud or tax evasion.
"Are joined to request supporting documents which the list is fixed by order of the Ministers of the economy and the budget and their French language translation, stating that the organization objectives and presents characteristics similar to organizations whose headquarters is located in France meeting the conditions laid down in article 238 bis of the general tax code. ''
"Applications for renewal of accreditation are submitted in the same manner.
«46 m QB. ― I. ― the decision is taken by the Minister in charge of the budget. Its decision shall be notified to the Organization, it is motivated in case of refusal.
"II. ― the approval granted in respect of an initial application relates to a period between the date of its notification and 31 December of the third year following that date. ''
«Renewal applications must be submitted no later than 30 June of the last year covered by the licence. In the event of renewal, the approval is granted for a period of three years starting from next January 1. In case of refusal for renewal of accreditation, ongoing accreditation produces its effects until its completion.
"III. — the list of recognised organisations is published on the website of the tax administration. This list is updated at each decision of approval.
«IV. — the approval may be withdrawn by reasoned decision of the Minister in charge of the budget when it is established that the Organization, in whole or in part, continues more objectives or no longer features similar to organizations whose headquarters is located in France meeting the conditions laid down in article 238 bis of the general tax code.» This decision shall be notified to the Agency and the list mentioned in III is updated.
«46 m QC. ― I. ― the amount donations to the agencies listed at 4 bis of article 238 bis of the general tax code is indicated separately on the special declaration provided for in article 49 f X.
«II. — for the purposes of the second paragraph of article 4 bis 238 bis, the parts to provide within the special declaration are those mentioned in the second paragraph of article 46 m QA.»


Article 3 read more on this article...


Annex III to the code Général des Impôts, in book I, first part, title IV, chapter I bis is completed by articles 299 decies to 299 k thus written: «art.» 299 decies.-the request for approval referred to in the twelfth paragraph of article 885-0 V bis A of the general code taxes is presented in French on plain paper, in accordance with a form established by Decree of the Ministers responsible for the economy and the budget, from central services of the Directorate-General of public finances by the body having its headquarters in a Member State of the Union European or in a State party to the European economic area concluded with France a Tax Convention containing a provision for administrative assistance to combat fraud or tax evasion.
"Are joined to request supporting documents which the list is fixed by Decree of the Ministers responsible for the economy and the budget and their French language translation, stating that the organization objectives and similar organizations headquartered in France meeting the conditions laid down in article 885-0 V bis features has du code Général des Impôts. '.
"Applications for renewal of accreditation are submitted in the same manner.
«Art.» 299 undecies.-I. ― The decision is taken by the Minister in charge of the budget. Its decision shall be notified to the Organization, it is motivated in case of refusal.
«II. — the approval granted in respect of a first application is the period between the date of its notification and 31 December of the third year following that date. ''
«Renewal applications must be submitted no later than 30 June of the last year covered by the licence. In the event of renewal, the approval is granted for a period of three years starting from next January 1. In case of refusal for renewal of accreditation, ongoing accreditation produces its effects until its completion.
"III. — the list of recognised organisations is published on the website of the tax administration. This list is updated at each decision of approval.
«IV. — the approval may be withdrawn by reasoned decision of the Minister in charge of the budget when it is established that the Organization, in whole or in part, continues more objectives or no longer features similar to organizations whose headquarters is located in France meets the conditions laid down in article 885-0 V I has du code Général des Impôts.» This decision shall be notified to the Agency and the list mentioned in III is updated.
«Art.» 299 k. ― I. ― the amount of donations to the organizations mentioned in the twelfth and thirteenth paragraphs of the article 885-0 V I bis A of the general tax code is mentioned clearly on tax of solidarity on fortune laid down in article 885 W of the same code.
«II. — for the purposes of the thirteenth paragraph I of article 885-0 V bis, the documents to be provided within the period of deposit of the declaration are those mentioned in the second paragraph of article 299 decies.»


Article 4 more on this article...

The Minister of economy, finance and industry and the Minister for the budget, public accounts and public service, reform of the State, Government spokesman, are responsible, each in relation to the implementation of this Decree, which shall be published in the Official Journal of the French Republic.


Is February 28, 2011.
François Fillon Prime Minister: the Minister of economy, finance and industry, Christine Lagarde Minister of budget, public accounts, public service and the reform of the State, the Government's spokesman, François Baroin

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