Decree No. 2015 - 442 17 April 2015 Relating To Exemption From Duties Of Transfer To Gratuitous Donations And Bequests Made In Favour Of Corporations Or Organizations Whose Headquarters Is Located In A Member State Of The Union European Or...

Original Language Title: Décret n° 2015-442 du 17 avril 2015 relatif à l'exonération de droits de mutation à titre gratuit des dons et legs effectués au profit de personnes morales ou d'organismes dont le siège est situé dans un Etat membre de l'Union européenne ou ...

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Keywords finance, public accounts, CODE GÉNÉRAL des IMPÔTS, CGI, donations, BEQUESTS, legal entity, agency, headquarters, European UNION, EU, European economic area, EEA, right outside, CONVENTION on ASSISTANCE ADMINISTRATIVE, fight against the fraud tax, changing A title free, right of changing A title free, exemption, calculation MODE, room JUSTIFICATIVE, beneficiary JORF n ° 0092 April 19, 2015 page 6976 text no. 10 Decree No. 2015-442 17 April 2015 relating to exemption from duties of transfer for free gifts and bequests made in favour of corporations or organizations whose headquarters is located in a Member State of the European Union or party to the agreement on the European economic area NOR: FCPE1507471D ELI: https://www.legifrance.gouv.fr/eli/decret/2015/4/17/FCPE1507471D/jo/texte Alias: https://www.legifrance.gouv.fr/eli/decret/2015/4/17/2015-442/jo/texte interested Publics: corporations or organizations of the same nature as those mentioned articles 794 and 795 of the general code of taxes established on the basis of a foreign law and whose headquarters is located in a Member State of the European Union or party to the agreement on the European economic area concluded with the France a convention on administrative assistance to fight against tax fraud and tax evasion.
Subject: arrangements for the accreditation procedure and declarative obligations of legal persons or these bodies, to benefit from the rights of transfer for free exemptions provided for in articles 794 and 795 of the general code of taxes at the rate of donations and bequests that funding.
Entry into force: the text comes into force the day following its publication.
Notice: article 61 of Act No. 2014-1655 December 29, 2014 amendment for 2014 finance, codified in article 795-0 A of the general tax code, establishes a procedure for the approval of the legal persons or above foreign agencies, issued by the tax administration and enabling them to enjoy, for the duration of its validity, waivers of rights of transfer for free laid down in articles 794 and 795 of the general code of taxes at the rate of donations and bequests which funding, provided that these donations and bequests are allocated to similar activities to those mentioned in articles 794 and 795 above.
This approval is granted provided that they pursue goals and have similar characteristics to those whose headquarters are located in France and fulfilling the conditions laid down in articles 794 and 795 above.
This order is intended to lay down the procedure for the application of the accreditation procedure thus instituted. These new regulatory provisions for this approval procedure are codified under articles 281 K, 281 L and 281 M of annex III to the general tax code.
In the absence of approval, the transfer duty exemption for free no is however not questioned when these same people produce, within the period of deposit of the declaration of succession, donation or the authentic Act recording the donation, parts certifying, on the one hand, they pursue goals and characteristics similar to corporations or organizations of the same nature whose headquarters is located in France meeting the conditions laid down in articles 794 and 795 general code of taxes and, on the other hand, that the goods thus received are assigned to similar activities to those referred to in those articles.
The order made for the purposes of this Decree fixed the model of application for approval submitted by legal persons or above foreign agencies, the requisite supporting documents and the tax service to hear the application.
References: this text is taken for the purposes of article 61 of Act No. 2014-1655 December 29, 2014 amending finance for 2014. This Decree, as well as articles 281 K, 281 L and 281 M of annex III to the general tax code, it creates, may be consulted on the site Legifrance (http://www.legifrance.gouv.fr).
The Prime Minister, on the report of the Minister of finance and public accounts, having regard to the general tax code, including article 795 - 0a, and annex III to this code, particularly articles 281 K 281 m;
Saw II of article 61 of Act No. 2014 - 1655 December 29, 2014 of amending finance for 2014, enacts as follows: Article 1 more on this article...

B II of section II of chapter I of title IV of part I of book I of annex III to the general tax code is supplemented by article 281 K, 281 L and 281 M thus written: «art.» 281 k. - the request for approval referred to in article 795-0 A of the general tax code I is presented in French on plain paper, in accordance with a form established by Decree of the Minister in charge of the budget, the Central Branch services finances by the legal person or body on the basis of a foreign law and having its seat in a Member State of the Union European or in a State party to the agreement on the space European economic concluded with the France a convention on administrative assistance to combat tax fraud and tax evasion.
«Are attached to request supporting documents which the list is fixed by order of the Minister in charge of the budget and their French language translation, stating that the legal person or the organization objectives and characteristics similar to those of legal persons or organizations whose headquarters is located in France and which meet the conditions laid down in articles 794 and 795 of the general tax code.»
"Applications for renewal of accreditation are submitted in the same manner.
«Art.» 281 L.-I.-the decision is taken by the Minister responsible for the budget and notified to the legal person or body; It is motivated in case of refusal.
' II.-L' approval granted in respect of a first application is the period between the date of the notification and the 31 December of the third year following that date. ''
«Renewal applications are presented, 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 legal persons and recognised organisations is published on the website of the tax administration. This list is updated at each decision of approval.
' IV.-L' approval may be withdrawn by reasoned decision of the Minister in charge of the budget where it is established that the legal person or organization, in whole or in part, continues more objectives or presents more features similar to those of legal persons or bodies whose headquarters is located in France and which meet the conditions laid down in articles 794 and 795 of the general tax code. '' This decision is notified to the Corporation or agency. The list mentioned in III is updated accordingly.
«Art.» 281 m..-the value of gifts or bequests to legal persons or bodies identified in the I of article 795-0 A of the general tax code is indicated clearly on the declaration of succession laid down in the I of article 800 of the code or on the declaration of gift referred to in section 757 of the same code or on the authentic Act recording the donation.
"II. - for the purposes of II of article 795-0 A of the general tax code, the documents to be provided within the period of deposit of the declaration of succession, donation or deed of gift are those mentioned in the second paragraph of article 281 K." Article 2 read more on this article...

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


Is April 17, 2015.
Manuel Valls by the Prime Minister: the Minister of finance and public accounts, Michel Sapin the Secretary of State for the budget, Christian Eckert

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