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Arrested By February 28, 2011, Laying Down The Procedures For The Implementation Of The Accreditation Procedure Mentioned In The 4 Bis Articles 200 And 238 Bis With Article 885-0 V Bis I A Of The General Tax Code Whose Seat Is Located...

Original Language Title: Arrêté du 28 février 2011 fixant les modalités d'application de la procédure d'agrément des organismes mentionnés aux 4 bis des articles 200 et 238 bis et au I de l'article 885-0 V bis A du code général des impôts dont le siège est situé ...

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JORF no.0051 of 2 March 2011 page 3833
text No. 12



Judgment of 28 February 2011 establishing the modalities for the application of the accreditation procedure of the bodies mentioned in the 4 bis of articles 200 and 238 bis and the I of article 885-0 V bis A of the general code of taxes which is located in a Member State of the European Union or part in the European Economic Area

NOR: EFIE1100179A ELI: https://www.legifrance.gouv.fr/eli/arrete/2011/2/28/EFIE1100179A/jo/texte


Minister of Economy, Finance and Industry and Minister of Budget, Public Accounts, Public Service and State Reform, Government Spokesperson,
Vu le General Tax Code, in particular its articles 200, 238 bis and 885-0 V bis A and 46 AW bis to 46 AW quater, 46 quindecies QA to 46 quindecies QC and 299 decies to 299 duodecies from Appendix III to this code,
Stop:

Article 1 Learn more about this article...


Applications for accreditation referred to in 4 bis of articles 200 and 238 bis and twelfth paragraph of Article 885-0 V bis A of the General Tax Code shall be submitted in accordance with the model annexed to this Order, together with the supporting documentation provided in this document.

Article 2 Learn more about this article...


In annex IV to the General Tax Code, in Book I, Part I, Title V, it is inserted a chapter IV entitled "Reductions of donation tax to organizations whose headquarters is located in a Member State of the European Union or part of the European Economic Area" including Article 121 Z sexies as follows:
"Art. 121 Z sexies. - Applications for accreditation referred to in 4 bis of articles 200 and 238 bis and twelfth paragraph of Article 885-0 V bis A of the General Tax Code are addressed by the bodies whose headquarters are located in a Member State of the European Union or a party to the European Economic Area in the legal service of the taxation of the General Directorate of Public Finance that initiates the applications. »

Article 3 Learn more about this article...


The Director General of Public Finance is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.


Done on 28 February 2011.


Minister of Economy,

finance and industry,

Christine Lagarde

Minister of Budget, Public Accounts,

public service and state reform,

Government spokesperson,

François Baroin


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