Key Benefits:
Public concerned: legal persons or organizations of the same nature as those mentioned in the articles 794 and 795 the general code of taxes constituted on the basis of a foreign law and whose seat is located in a Member State of the European Union or part of the agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax fraud and evasion.
Purpose: fixing the model of the application for approvalArticle 795-0 A of the general tax code to be submitted by the above-mentioned legal or foreign bodies. Accuracy of the evidence required under this procedure and the tax department responsible for instructing the application.
Entry into force: the text comes into force on the day after its publication.
Notice: The purpose of this Order is to establish the terms and conditions for the application of the application for approval of legal persons or bodies whose headquarters is located in a Member State of the European Union or a party to the Agreement on the European Economic Area, established in accordance with the model annexed to this Order and the supporting documents to be submitted in this proceeding. In this sense, it amends the title of the above-mentioned decision of 28 February 2011 and replaces the schedule to the same order in order to take into account the device provided for in the order.CGI article 795-0 A. It also specifies the department responsible for instructing the application, i.e. the legal department of taxation of the general public finance branch.
References: the amended Order and the provisions of Article 121 Z sexies of Schedule IV to the General Code of Taxes, as amended by this Order, may be consulted, in their version of this amendment, on the Légifrance website (http://www.legifrance.gouv.fr).
Minister of Finance and Public Accounts, Minister of Economy, Industry and Digital Affairs and Secretary of State for Budget,
Vu le General Tax Codeincluding Article 795-0 A, and Annex III to this Code, including Articles 281 K to and 281 M;
Vu le II of Article 61 of Act No. 2014-1655 of 29 December 2014 for 2014;
Having regard to the decision of 28 February 2011 setting out the procedures for the application of the accreditation procedure of the bodies referred to in 4 bis of articles 200 and 238 bis and to I of Article 885-0 V bis A of the General Tax Code which is located in a Member State of the European Union or part of the European Economic Area,
Stop:
In the title of the above-mentioned decision of February 28, 2011, after the words: "accreditation procedure" are inserted the words: "legal persons or", after the words: "articles 200 and 238 bis", are inserted the words: ", at the I of Article 795-0 A" and after the words: "part to", are inserted the words: "an agreement on".
In article 121 Z sexies of Schedule IV to the general tax code, after the words: "Articles 200 and 238 bis" are inserted the words: ", in the I of Article 795-0 A", after the words: "are addressed by the", are inserted the words: "legal persons or" and after the words: "part to", are inserted the words: "the agreement on".
The schedule to the above-mentioned Order of February 28, 2011 is replaced by the Appendix to this Order. Applications for accreditation referred to in 4 bis of articles 200 and 238 bis, in I of article 795-0 A and in I 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.
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.
Annex
REQUEST TO BE AGAINST BY MORAL or ORGANIZED PERSONS ON THE SIÈGE IS SEIZED IN THE EUROPEAN UNION OR THE EUROPEAN ECONOMIC SPACE THAT RECORDS TO THEIR PROFITED BY ASSESSED CONTRIBUTIONS FOR
Application model for approval
To be sent in duplicate to the general management of public finances, legal service of taxation, office of approvals and rescripts, building Turgot, 86-92, allée de Bercy, teledoc 957,75574 Paris Cedex 12, France.
Completed questionnaire 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 applications are inadmissible and will be subject to a classification without further action if the supplements requested by the administration are not produced within forty-five days.
I.-IDENTIFICATION OF THE REQUEST
Speaker mastering the French language and authorized to represent the legal person or body in France:
Name:
Quality:
Full address:
E-mail:
Telephone:
Fax:
(Join the terms of reference.)
II. - REQUEST
□ First request for approval.
□ Application for a licence renewal (see previous registration decision).
III.-FISCAL DISPOSITIF FOR EQUIPMENT IS DEMANDED
□ Income tax reduction for personal donations (section 200 of the General Tax Code).
□ Corporate philanthropy (Article 238 bis of the General Tax Code).
□ Reduction of solidarity tax on donation fortune (Article 885-0 V bis A of the General Tax Code).
□ Exemption of free transfer rights of gifts and bequests (Article 795-0 A of the general tax code).
IV.-IDENTIFICATION OF MORAL PERSON OR BODY
Attach a copy of the statutes and an official document from the State in which the body has its seat attesting to its existence
Legal form:
Name:
Creation date:
Address of the head office:
Statutory object:
Affiliation (federation, grouping, foundation ...) :
Address of the organization's website (if applicable):
Identification Numbers (legal, tax):
V.-LIST AND ADDRESSES OF THE STANDARDS AND ANTENTS OF THE MORAL PERSON or OF THE ORGANIZED ORGANIZED IN THE EUROPEAN UNION OR THE EUROPEAN ECONOMIC SPACE
VI.- ACTIVITIES EXERCED IN FRANCE BY THE MORAL PERSON OR THE UNITED NATIONS
Detailed description of the activities carried out in France for the last three years and the corresponding annual amounts:
Staff employed in France (if applicable):
Description of assets used in France (corporal, intangible, financial):
Website address (if applicable):
Number of members or members for the last three years:
In the event of a licence renewal application, specify for the last three years the annual amounts and the number of donations, donations or bequests collected in France.
VII. EXERCTED ACTIVITIES OF FRANCE BY THE MORAL PERSON OR THE UNITED NATIONS
Parts to be added: activity reports for the last three years of the corporation or the organization.
Specific description of ongoing activities:
1. In the country of the headquarters of the corporation or agency:
2. In other countries:
Specific description of casual activities:
1. In the country of the headquarters of the corporation or agency:
2. In other countries:
Does the activity of the corporation or agency compete with companies?
□ Yes
□ No
Methods of carrying out activities:
Operations Recipients:
Prices:
Are there any considerations for donations and payments made by French taxpayers for the benefit of the organization and for which the tax benefits of patronage would apply?
If so, nature and assessment of these counterparties:
Description of ongoing projects:
VIII.-COMPOSITION AND MANAGEMENT OF THE MORAL PERSON OR BODY
Attach the following supporting documents: a copy of the general assembly proceedings relating to the remuneration of the leaders, a copy of the payrolls of the principal executives, a salary grid for other employees.
Number of members (physical, moral, etc.):
Quality of the members (right to vote, convocation to the general assemblies ...):
Names, addresses and professions of executives (specify the function performed within the organization and the amount per officer of remuneration, annual allowances and benefits in any form):
Salaries: number, remuneration, duties performed, benefits in kind, possible functions within the board of directors
Is the organization making direct or indirect distributions of profit?
□ Yes
□ No
If yes, indicate the years and amounts:
Can the members of the organization be declared attributes on any part of the asset, subject to the right to resume inputs?
IX. RESOURCES OF THE MORAL PERSON OR THE BODY
Parts to be added: financial balances and reports for the past three years of the organization.
Indicate the amount for the past three years
Donations, donations, bequests
Contributions:
Public subsidies:
Sales:
Benefits:
Other (to be specified):
Existence of lucrative activities:
□ Yes
□ No
If so, specify the nature of (s) lucrative activity (s):
The distribution and percentage of resources by category (dones and others) for profit and non-profit activities:
The respective share of the workforce or resources for profit and non-profit activities:
Is there a sector for monitoring lucrative activities and non-profit activities?
□ Yes
□ No
If so, specify the practical modalities of this sector (separate accounting, allocation of resources and expenses between the two sectors ...)
X.-REGIME FISCAL APPLICABLE IN THE STATE IN ANYTHING THE MORAL PERSON OR THE ORGANIZE
Nature of taxation to which the corporation or body is liable and amounts paid:
Are donations received by the organization eligible for a mecenatal tax system?
□ Yes
(Detail and attach a certificate or other official document from the tax administration of the State concerned.)
□ No
Are donations and bequests received by the legal person and the organization eligible for a tax exemption for transfer fees free of charge? Are donations received eligible for the mecenatal tax system?
□ Yes
(Detail and attach a certificate or other official document from the tax administration of the State concerned.)
□ No
XI.-NATURE AND AFFECTATION OF BIENDS RELATED BY VOICE OF DONDS OR LEGS
Specify the transmission modalities (succession, donation or donation):
Transmit a copy of the statement or act registered by the department of the appropriate public finances.
Specify the nature and location of the goods transmitted (according to the device for which the approval is requested: works of art, monument, objects of historical character, books, printed or manuscripts, amount of money, buildings ...):
Future allocation of the goods transmitted (according to the device for which the approval is requested: assignment to a non-profit activity, entry into a public collection, purchase of works of art, monument, objects of historical character, books, printed or manuscripts intended to appear in a public collection, maintenance of a public collection, construction of a monument to the deaths of war ...) :
XII. INCLUDING OBSERVATIONS
Remarks that you may consider useful in appreciating the situation of the legal person or the body under sections 200,238 bis, 795-0 A and 885-0 V bis A the general tax code:
A, the
Certified accurate, consistent and sincere.
Signature and quality of the signatory:
Done on April 17, 2015.
Minister of Finance and Public Accounts,
Michel Sapin
Minister of Economy, Industry and Digital,
Emmanuel Macron
The Secretary of State in charge of the budget,
Christian Eckert
