Key Benefits:
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:
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.
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. »
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.
A N N E X E
REQUEST TO BE AGAINST BY THE ORGANIZED ORGANIZED IN THE EUROPEAN UNION OR THE EUROPEAN ECONOMIC ASSISTANCE OF THE WEAPONS PROFILOTED BY FRENCH CONTRIBUTIONS
MODEL DEMANDE D'AGRÉMENT
To address in duplicate to the General Directorate of Public Finance, Legal Service of Taxation, Office of Accreditation and Rescripts, Turgot Building, 86-92, Bercy alley, Teledoc 957, 75574 Paris Cedex 12, France
Questionnaire to fill
and supporting documents
This application must be detailed in the French language and be accompanied by the required documents as well as any other document that may usefully supplement the application. All supporting documents must be accompanied by a translation into French.
Incomplete requests are inadmissible and will be categorized without further action if the supplements requested by the administration are not filed within 45 days.
You can consult the table in the
JOn° 51 of 02/03/2011 text number 12
You can consult the table in the
JOn° 51 of 02/03/2011 text number 12
You can consult the table in the
JOn° 51 of 02/03/2011 text number 12
You can consult the table in the
JOn° 51 of 02/03/2011 text number 12
You can consult the table in the
JOn° 51 of 02/03/2011 text number 12
You can consult the table in the
JOn° 51 of 02/03/2011 text number 12
You can consult the table in the
JOn° 51 of 02/03/2011 text number 12
You can consult the table in the
JOn° 51 of 02/03/2011 text number 12
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