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La déclaration spéciale prévue à l'article 234 quaterdecies du code général des impôts doit être souscrite auprès du service des impôts du siège de la direction de la personne morale ou de l'organisme ou, à défaut, du lieu du principal établissement.
Code général des impôts, annexe iii
58 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006300110
2006-01-01 00:00:00
71d167aa0178d3265be3a41893c831635f8075095a8137f8413811db40fbabae
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I. – Les informations transmises en application du VIII de l'article 235 ter ZD du code général des impôts, qu'elles concernent des opérations taxées ou exonérées, sont les suivantes : a) Le nom ou la raison sociale du redevable et, si ce dernier en est doté, son code d'identification bancaire (code BIC), son numéro de taxe sur la valeur ajoutée intracommunautaire ou, à défaut, son numéro d'identification tel que défini au premier alinéa de l'article R. 123-221 du code de commerce ; b) L'adresse du siège social ou du principal établissement du redevable ; c) Si le dépositaire central teneur du compte d'émission du titre est soumis au 3° du II de l'article L. 621-9 du code monétaire et financier, le code attribué par ce dépositaire à l'adhérent chargé du paiement de la taxe en application du VII de l'article 235 ter ZD du code général des impôts ; d) Le code d'identification du titre de capital ou titre assimilé (code ISIN) dont l'acquisition est soumise à la taxe ; e) La date de la transaction ; f) La date de règlement/ livraison du titre de capital ou titre assimilé ; g) La référence attribuée, dans le système de gestion interne du redevable, aux acquisitions ou, si une partie des transactions ne donne pas lieu à transfert de propriété et que seule la position nette acheteuse de l'acquéreur est soumise à la taxe, la référence attribuée à cette position nette acheteuse ; h) La valeur des transactions, qui s'entend comme le nombre de titres multiplié par la valeur unitaire d'acquisition des titres. Si une partie des transactions ne donne pas lieu à transfert de propriété et que seule la position nette acheteuse de l'acquéreur est soumise à la taxe, le montant des acquisitions est égal au nombre de titres dont la propriété est transférée multiplié par la valeur moyenne des titres ainsi acquis au cours de la période au terme de laquelle la position nette acheteuse est calculée. La position nette acheteuse servant d'assiette à la taxe se calcule pour un titre donné et par acquéreur, sans prendre en compte les acquisitions exonérées prévues au II de l'article 235 ter ZD du code général des impôts et les ventes associées à ces exonérations. Le redevable soustrait du nombre de titres d'une société soumise à la taxe au sens du I de l'article 235 ter ZD précité acquis par un acquéreur au cours d'une période le nombre de titres de cette société cédés par ce même acquéreur au cours de la même période. Le nombre ainsi obtenu, qui correspond au nombre de titres dont la propriété est transférée à l'acquéreur, est multiplié par le prix unitaire moyen des acquisitions du titre non exonérées au cours de la période au terme de laquelle la position nette acheteuse est calculée. La somme des positions nettes acheteuses ainsi calculées pour chaque titre et chaque acquéreur constitue la base d'imposition du redevable ; i) Pour chaque acquisition exonérée conformément au II de l'article 235 ter ZD du code général des impôts, la catégorie d'exonération dont elle relève ; j) Les régularisations éventuelles mentionnées au IV ; k) Le montant de la taxe à acquitter au titre de la déclaration. Le montant de la taxe est, pour chaque acquisition, arrondi au centime le plus proche. II. – Par exception aux dispositions du I du présent article, les acquisitions exonérées en application du 9° du II de l'article 235 ter ZD du code général des impôts n'ont pas à être déclarées au dépositaire central. III. – L'omission des informations mentionnées aux a, c et k du I entraîne le rejet de la déclaration. IV. – La régularisation de la taxe payée à tort ou omise doit être effectuée par imputation ou rectification mentionnée sur les déclarations ultérieures déposées auprès du dépositaire central avant le 31 décembre de la deuxième année qui suit celle du paiement à tort ou de l'omission. Cette régularisation fait l'objet d'une inscription déclarative distincte, laquelle précise notamment les opérations et la période auxquelles elles se rattachent. Lorsque le montant de la taxe payée par le redevable excède le montant de la taxe due, l'excédent de taxe dont l'imputation ne peut pas être faite au cours du mois où cet excédent est constaté peut être soit imputé sur la taxe due le mois suivant, soit remboursé par l'administration fiscale dans les conditions prévues à l'article R. * 196-1 du livre des procédures fiscales.
Code général des impôts, annexe iii
58 Q
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642410
2024-06-02 00:00:00
1d3c6e362d862b9fd9e25ad2fe97785666ebed0f1d708dbb388957a77717350e
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I. – Les opérations liées à la collecte de la taxe par le dépositaire central soumis au 3° du II de l'article L. 621-9 du code monétaire et financier font l'objet d'une comptabilisation dans un journal spécifique faisant partie des livres comptables du dépositaire central. Les coûts et les produits liés à ces opérations doivent donner lieu annuellement à une reddition des comptes que l'administration se réserve le droit d'auditer. II. – Les montants de taxe collectés par le dépositaire central sont virés, avant le 6 du mois suivant les acquisitions taxées, sur le compte Banque de France dédié à la collecte de la taxe ouvert par le dépositaire central puis déposés auprès de l'Agence France Trésor jusqu'à leur reversement au service chargé des grandes entreprises avant le 25 de ce même mois. III. – La déclaration prévue au IX de l'article 235 ter ZD du code général des impôts est établie mensuellement, conformément à un modèle établi par l'administration. Pour chaque redevable, les informations transmises par le dépositaire central par voie dématérialisée incluent : a) Le nom ou la raison sociale du redevable et, si ce dernier en est doté, son code d'identification bancaire (code BIC), son numéro de taxe sur la valeur ajoutée intracommunautaire ou, à défaut, son numéro d'identification tel que défini au premier alinéa de l'article R. 123-221 du code de commerce ; b) L'adresse du siège social ou du principal établissement du redevable ; c) La période d'imposition ; d) La base imposable, le montant de la taxe due et acquittée au titre du mois concerné ; e) La date de dépôt de la déclaration et de paiement auprès du dépositaire central ; f) Le montant mensuel des opérations exonérées regroupées par motif d'exonération ; g) Le montant mensuel et le motif des régularisations mentionnées au IV de l'article 58 Q . IV. – 1. Avant le 25 du second mois suivant l'acquisition du titre de capital ou du titre assimilé, le dépositaire central dresse la liste des redevables dont les déclarations présentent les caractéristiques suivantes : a) L'assiette taxable n'est pas cohérente avec le montant de la taxe déclaré ou acquitté ; b) Aucune acquisition n'est déclarée sur les trente titres les plus fréquemment déclarés comme acquis en moyenne sur le mois précédent par les redevables ; c) Concernant les livraisons de titres effectuées par les redevables adhérents directs du dépositaire central dans les livres de ce dernier, le redevable a payé au cours du mois des achats pour un montant supérieur au montant des acquisitions déclarées. Cette liste précise pour chacun des redevables concernés le ou les motifs mentionnés aux a, b et c d'inclusion dans cette liste. 2. Avant le 25 du second mois suivant l'acquisition du titre de capital ou du titre assimilé, le dépositaire calcule, pour chaque redevable et en moyenne pour l'ensemble des redevables : a) Le taux de variation, par rapport au mois précédent, du nombre et du montant des acquisitions déclarées. Les redevables ayant déposé une déclaration le mois précédent mais n'en déposant aucune pour le mois courant sont considérés avoir réduit leurs acquisitions déclarées de 100 % ; b) La part, en nombre et en montant, des acquisitions exonérées parmi l'ensemble des acquisitions déclarées et la part relative de chaque motif d'exonération au sein des acquisitions exonérées ; c) La variation par rapport au mois précédent du taux d'exonération en nombre et en montant. 3. Le dépositaire central réalise des recoupements entre les opérations qui lui sont déclarées et celles connues des plates-formes de négociation et des chambres de compensation, quel que soit leur lieu d'établissement, avec lesquelles le dépositaire central a préalablement conclu une convention à cette fin. V. – Le dépositaire central transmet au service chargé des grandes entreprises lors du dépôt de la déclaration prévue au IX de l'article 235 ter ZD du code général des impôts les informations mentionnées aux 1 et 2 du IV du présent article. VI. – Le dépositaire central soumis au 3° du II de l'article L. 621-9 du code monétaire et financier rend compte à la direction générale des finances publiques, par un rapport remis au plus tard le 31 mars de chaque année, des diligences mises en œuvre au cours de l'année écoulée dans le cadre du dispositif de contrôle mentionné au IV du présent article et des résultats de ce contrôle. VII. – Le dépositaire central soumis au 3° du II de l'article L. 621-9 du code monétaire et financier tient à la disposition de la direction générale des finances publiques, sous forme dématérialisée, l'ensemble des données collectées et des documents élaborés dans l'exercice de ses missions. Ces documents et données sont conservés pendant le délai prévu à l'article L. 102 B du livre des procédures fiscales. L'accès aux données et documents tenus à la disposition de la direction générale des finances publiques est autorisé aux fonctionnaires titulaires des corps de catégorie A ou B de cette direction, qui, sur simple demande, peuvent consulter et prendre copie de ces informations par tout moyen et sur tout support. VIII. – Le dépositaire central ne peut exploiter les informations qu'il reçoit en application du VIII de l'article 235 ter ZD du code général des impôts à d'autres fins que la transmission de ces informations, brutes ou retraitées, à la direction générale des finances publiques. Le dépositaire central soumis au 3° du II de l'article L. 621-9 du code monétaire et financier prend les mesures techniques nécessaires pour assurer la sécurité et l'intégrité des données récoltées, leur protection contre l'indexation par des moteurs de recherche et leur confidentialité. Le dépositaire central se conforme aux dispositions de la loi n° 78-17 du 6 janvier 1978 modifiée relative à l'informatique, aux fichiers et aux libertés en accomplissant auprès de la Commission nationale de l'informatique et des libertés les formalités nécessaires pour le traitement de données qu'il met en œuvre pour l'application du VII.
Code général des impôts, annexe iii
58 R
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049642395
2024-06-02 00:00:00
0886ffbdbfbfd092c1e0b1fd41eb26bbddc7b0e422cc3f9b0c09501e7c45b49d
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I. – Le seuil mentionné au II de l'article 235 ter ZD bis du code général des impôts est fixé à une demi-seconde. Le dépassement de ce seuil s'apprécie au regard du temps de latence séparant à titre habituel deux événements affectant un titre donné, entendu comme la durée séparant une instruction d'achat ou de vente du titre et une instruction visant soit à modifier, soit à annuler ladite instruction d'achat ou de vente. II. – Le seuil mentionné au IV de l'article 235 ter ZD bis du code général des impôts est fixé à 80 %.
Code général des impôts, annexe iii
58 S
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026265201
2012-08-08 00:00:00
68400de25189c65520f647fc8c4e75d0a6f549601d418c8d561251c1ef43a116
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-0.01912415586411953, 0.04233734682202339, 0.023862484842538834, -0.008774442598223686 ]
L'impôt acquitté hors de France, mentionné au sixième alinéa du I de l'article 238 bis-0 I du code général des impôts, qui est éventuellement imputable sur le montant de l'impôt sur les sociétés dont l'entreprise française est redevable à raison des résultats qui proviennent de la gestion ou de la disposition des actifs transférés ou des biens acquis en remploi, est converti sur la base du taux de change en vigueur à la date de clôture de l'exercice de cette entreprise. Celle-ci doit apporter la preuve de son paiement effectif.
Code général des impôts, annexe iii
64 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298643
2002-03-31 00:00:00
04f6261c6b76d2d9b5453e19733b3006f41ecf81a1cd7abccf1a40b03bd3eb6c
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L'état qui est joint à la déclaration des résultats de l'entreprise française, en application des troisième et quatrième alinéas du I de l'article 238 bis-0 I du code général des impôts, est établi sur un document conforme au modèle fixé par l'administration.
Code général des impôts, annexe iii
64 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298646
2002-03-31 00:00:00
0ef551fddddada0630c70092478c6868df3be6ad915a4c9560649adfc37c0c98
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La déclaration des résultats qui proviennent de la gestion ou de la disposition des actifs transférés ou des biens acquis en remploi, mentionnée au cinquième alinéa du I de l'article 238 bis-0 I du code général des impôts est accompagnée de l'ensemble des documents qui sont exigés des entreprises conformément aux dispositions de l'article 38 . Cette déclaration est établie sur un document conforme au modèle fixé par l'administration.
Code général des impôts, annexe iii
64 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298648
2002-03-31 00:00:00
ed539765779a1a1e3e743a6090156bfa54acabe7daabd48a2b2fbac0813be2f1
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La liste des intermédiaires agréés prévue à l'article 248 C du code général des impôts est fixée comme suit : a. Les prestataires de services d'investissement autres que les sociétés de gestion de portefeuille ; b. la société anonyme Natexis ou toute société qu'elle contrôle au sens de l'article L. 233-3 du code de commerce ; c. La Banque de France ; d. Les établissements de crédit ; e. La Caisse centrale des banques populaires et les banques populaires agréées par leur banque fédérale ; f. La Caisse centrale de crédit coopératif ; g. La Caisse centrale de crédit mutuel et les caisses départementales et interdépartementales de crédit mutuel ; h. La Caisse des dépôts et consignations ; i. L'organe central du crédit agricole et les caisses régionales de crédit agricole mutuel ; j. Le Crédit foncier communal d'Alsace et de Lorraine ; k. Le Crédit foncier de France.
Code général des impôts, annexe iii
65
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000035531348
2018-01-03 00:00:00
609c1da9686f772955096a8f3bd8a36f5ed28f40ab7e1f279fe8725de6aa0f92
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Par animaux de boucherie et de charcuterie, il faut entendre les animaux suivants : Equidés : chevaux et juments, mulets, mules et bardots, ânes et ânesses, baudets, étalons ; Bovidés : boeufs et taureaux, vaches, veaux, bouvillons, taurillons et génisses ; Ovidés : béliers et moutons, brebis et agneaux gris, agneaux de lait ; Suidés : porcs mâles et femelles, cochons de lait ; Caprins : boucs et chèvres ainsi que les chevreaux dont le poids après l'abattage est supérieur à 7 kilogrammes de viande nette.
Code général des impôts, annexe iii
65 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298651
1979-07-01 00:00:00
1dbf714e6a816bd020cd86eedfa7016371c248fc41e1d1ea66b5984d6e908d9e
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-0.028303110972046852, 0.012117436155676842, 0.06738109886646271, 0.018841208890080452 ]
Pour les prestations de transport désignées au 4° de l'article 259 A du code général des impôts et effectuées partie en France, partie hors de France, les transporteurs doivent justifier du prix du transport réalisé en France. Lorsque ce prix n'est pas déterminé, il est calculé en appliquant au prix du transport le rapport entre la longueur du transport effectué en France et la longueur totale du transport.
Code général des impôts, annexe iii
68
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022497176
2010-07-15 00:00:00
e58fc02f2d9842b896f2995a518e8673009794a4b17c09f7b2ed014dd233e254
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Pour l'application de l'article 260 B du code général des impôts, les activités bancaires ou financières s'entendent des activités exercées par les établissements de crédit, les prestataires de services d'investissement changeurs, escompteurs et remisiers. Il en est de même des opérations se rattachant aux activités énumérées au premier alinéa et réalisées par des personnes non visées à cet alinéa lorsqu'elles constituent l'activité principale de ces personnes.
Code général des impôts, annexe iii
70 sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296920
1997-04-11 00:00:00
9a5015903d1250f15971d27c9c38c27f5bc8c8154ea4dddf7491c809d03d3465
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Par dérogation aux dispositions de l'article 70 sexies les dispositions de l'article 260 B du code général des impôts ne s'appliquent pas aux opérations qui ne se rattachent pas spécifiquement au commerce des valeurs et de l'argent et aux opérations de crédit-bail.
Code général des impôts, annexe iii
70 septies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298654
1979-07-01 00:00:00
969a3abdd020a3d4226bd9c282e73088da85b80a09fbd2292d7a7a5ac70760c6
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Pour l'application du f du 1° de l'article 261 C du code général des impôts , les organismes présentant des caractéristiques similaires aux organismes de placement collectif en valeurs mobilières mentionnés au paragraphe 2 de l'article 1er de la directive 2009/65/ CE du Parlement européen et du Conseil du 13 juillet 2009 portant coordination des dispositions législatives, réglementaires et administratives concernant certains organismes de placement collectif en valeurs mobilières (OPCVM) sont les suivants : 1. Les fonds ouverts à des investisseurs non professionnels, qui comprennent : a) Les fonds d'investissement à vocation générale relevant des articles L. 214-24-24 à L. 214-26-2 du code monétaire et financier ; b) Les fonds de capital investissement relevant des articles L. 214-27 à L. 214-32-1 du code monétaire et financier, qui prennent la forme de fonds communs de placement à risques, de fonds communs de placement dans l'innovation ou de fonds d'investissement de proximité ; c) Les organismes de placement collectif immobilier relevant des articles L. 214-33 à L. 214-85 du code monétaire et financier, qui prennent la forme de sociétés professionnelles de placement à prépondérance immobilière à capital variable, de fonds de placement immobilier et d'organismes de placement collectif immobilier à compartiments ; d) Les sociétés civiles de placement immobilier, sociétés d'épargne forestière et groupements forestiers d'investissement relevant des articles L. 214-86 à L. 214-125 du code monétaire et financier ; e) Les sociétés d'investissement à capital fixe relevant des articles L. 214-127 à L. 214-138 du code monétaire et financier ; f) Les fonds de fonds alternatifs relevant des articles L. 214-139 à L. 214-142 du code monétaire et financier ; 2. Les fonds ouverts à des investisseurs professionnels qui comprennent : a) Les fonds professionnels à vocation générale relevant des articles L. 214-143 à L. 214-147 du code monétaire et financier ; b) Les organismes professionnels de placement collectif immobilier relevant des articles L. 214-148 à L. 214-151 du code monétaire et financier ; c) Les fonds professionnels spécialisés relevant des articles L. 214-154 à L. 214-158 du code monétaire et financier ; d) Les fonds professionnels de capital investissement relevant des articles L. 214-159 à L. 214-162 du code monétaire et financier ; e) Les sociétés de libre partenariat relevant des articles L. 214-162-1 à L. 214-162-12 du code monétaire et financier ; 3. Les fonds d'épargne salariale relevant des articles L. 216-163 à L. 214-166 du code monétaire et financier, qui prennent la forme de fonds communs de placement d'entreprise ou de sociétés d'investissement à capital variable d'actionnariat salarié ; 4. Les organismes de financement relevant des articles L. 214-166-1 à L. 214-190-3 du code monétaire et financier, qui comprennent : a) Les organismes de titrisation, qui prennent la forme soit de fonds communs de titrisation, soit de sociétés de titrisation ; b) Les organismes de financement spécialisé, qui prennent la forme soit de fonds de financement spécialisé, soit de sociétés de financement spécialisé ; 5. Les sociétés ayant opté pour le régime fiscal des sociétés de capital-risque prévu au 3° septies de l'article 208 du code général des impôts .
Code général des impôts, annexe iii
71
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041838654
2020-05-01 00:00:00
88f59c63d56a561aef78ab161f64acc4cebaaad0fdd22cde2aeb0e5bdb36c10d
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Pour bénéficier des avantages fiscaux prévus à l'article 298 septies du code général des impôts, les journaux et écrits périodiques présentant un lien direct avec l'actualité, apprécié au regard de l'objet de la publication, doivent : I.-Présenter un contenu original composé d'informations ayant fait l'objet d'un traitement à caractère journalistique, notamment dans la recherche, la collecte, la vérification et la mise en forme de ces informations. Ce traitement, qui peut être apporté par des agences de presse agréées au sens de l'ordonnance du 2 novembre 1945, est réalisé par une équipe rédactionnelle composée de journalistes professionnels au sens de l'article L. 7111-3 du code du travail. La composition de cette équipe est appréciée en fonction de la taille de l'entreprise éditrice, de l'objet de la publication et de sa périodicité. II.-Remplir les conditions suivantes : 1° Avoir un caractère d'intérêt général quant à la diffusion de la pensée : instruction, éducation, information, récréation du public ; 2° Satisfaire aux obligations de la loi du 29 juillet 1881 sur la liberté de la presse, notamment : a) Porter l'indication du nom et du domicile de l'imprimeur (ces indications doivent se rapporter à l'imprimeur qui imprime réellement la publication) ; b) Avoir un directeur de la publication dont le nom est imprimé sur tous les exemplaires. 3° Paraître régulièrement au moins une fois par trimestre sans qu'il puisse y avoir un intervalle supérieur à quatre mois entre deux parutions ; 4° Faire l'objet d'une vente effective au public, au numéro ou par abonnement, à un prix marqué ayant un lien réel avec les coûts, sans que la livraison du journal ou périodique considéré soit accompagnée de la fourniture gratuite ou payante de marchandises ou de prestations de services n'ayant aucun lien avec l'objet principal de la publication. Un arrêté conjoint du ministre chargé du budget, du ministre chargé de la communication et du ministre chargé des postes précise, en tant que de besoin, les modalités d'application de la présente disposition ; 5° Avoir au plus les deux tiers de leur surface consacrés aux annonces classées, sans que ces dernières excèdent la moitié de la surface totale, à la publicité et aux annonces judiciaires et légales ; 5° bis Respecter l'obligation d'information du lecteur quant à l'identification des publicités publiées, en application du dernier alinéa de l'article 10 de la loi n° 86-897 du 1er août 1986 portant réforme du régime juridique de la presse ; 6° N'être assimilables, malgré l'apparence de journaux ou de revues qu'elles pourraient présenter, à aucune des publications visées sous les catégories suivantes : a) Feuilles d'annonces, tracts, guides, prospectus, catalogues, almanachs, répertoires, index, lexiques ; b) Ouvrages publiés par livraison et dont la publication embrasse une période de temps limitée ou qui constituent le complément ou la mise à jour d'ouvrages déjà parus ; toutefois, ce complément ou cette mise à jour peut bénéficier des avantages fiscaux pour la partie qui, au cours d'une année, n'accroît pas le nombre de pages que comportait l'ouvrage au 31 décembre de l'année précédente ; c) Publications ayant pour objet principal la recherche ou le développement des transactions d'entreprises commerciales, industrielles, bancaires, d'assurances ou d'autre nature, dont elles sont, en réalité, les instruments de publicité ou de communication ou qui apparaissent comme étant l'accessoire d'une activité commerciale ou industrielle ; d) Publications ayant pour objet principal la publication d'horaires, de programmes, de modèles, plans ou dessins, ou de cotations, à l'exception des publications ayant pour objet essentiel l'insertion à titre d'information des programmes de radiodiffusion et de télévision, et des cotes de valeurs mobilières ; e) Publications ayant pour objet principal d'informer sur la vie interne d'un groupement, quelle que soit sa forme juridique, ou constituant un instrument de publicité ou de propagande pour celui-ci ; f) Publications dont le prix est compris dans une cotisation à une association ou à un groupement quelconque ; 7° Pour les suppléments, les numéros spéciaux ou hors série de journaux ou de publications périodiques, répondre, en outre, aux conditions suivantes : a) Le supplément doit satisfaire aux mêmes conditions de fond et de forme que la publication principale et porter la mention " supplément " suivie de l'indication du titre et de la date ou du numéro de la publication à laquelle il se rattache. Pour l'application du présent article, est considérée comme supplément à un journal ou à un écrit périodique toute publication détachée paraissant périodiquement ou constituant une addition occasionnée par l'abondance des sujets traités ou destinée à compléter ou à illustrer le texte d'une publication. Le supplément ne peut pas être vendu isolément ni faire l'objet d'un abonnement séparé ; b) Le numéro spécial ou hors série doit satisfaire aux mêmes conditions de fond et de forme que la publication principale et porter la mention " numéro spécial " ou " hors-série ". Toutefois, dans la limite d'un numéro par an pour les publications trimestrielles et de deux numéros par an pour les publications paraissant à des intervalles moindres, le numéro spécial ou hors série peut être consacré à un thème unique, à condition que le sujet traité présente un lien manifeste avec le contenu habituel de la publication principale. Pour l'application du présent article, est considérée comme numéro spécial ou hors-série d'un journal ou d'un écrit périodique toute publication proposée au public en dehors de la parution normale, à l'occasion d'un événement ou d'une manifestation importante. 8° N'être pas susceptible de choquer le lecteur par une représentation dégradante de la personne humaine portant atteinte à sa dignité et à la décence ou présentant sous un jour favorable la violence. III.-Sous réserve de répondre aux dispositions du II et à condition qu'elles présentent un lien direct avec l'actualité ainsi qu'un contenu original, les publications d'associations ou de groupements peuvent bénéficier des avantages fiscaux prévus à l'article 298 septies du code général des impôts.
Code général des impôts, annexe iii
72
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044617686
2022-06-24 00:00:00
c2be685fd72a37167a539c1237dfae3328538ad301e9937f4b9181b62ce249de
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Sous réserve de répondre aux dispositions des 1°, 2° et 3° du II de l' article 72 , de n'entrer dans aucune des catégories mentionnées aux a, b, c, d et e du 6° du II de ce même article et à condition qu'elles présentent un lien avec l'actualité et que la publicité et les annonces n'excèdent pas 20 % de la surface totale, peuvent bénéficier des avantages fiscaux prévus à l'article 298 septies du code général des impôts les publications suivantes : 1° Les publications d'anciens combattants, mutilés ou victimes de guerre ; 2° Les publications d'information professionnelle éditées par les organisations syndicales représentatives de salariés ; 3° Les publications ayant pour objet essentiel de promouvoir une action ou une philosophie politique, qui ne sont pas éditées par ou pour le compte d'une personne morale de droit public ; 4° Les publications éditées par les sociétés mutuelles régies par le code de la mutualité ainsi que celles éditées par les groupements constitués et fonctionnant conformément audit code ; 5° Les publications, de diffusion nationale ou internationale, éditées par des organismes à but non lucratif et ayant pour objet de contribuer, à titre manifestement désintéressé, à lutter par des actions ou programmes, contre les atteintes ou menaces graves à la dignité, à la santé et à la vie humaines, sous réserve d'être destinées à un public large et diversifié et de faire appel au soutien du lecteur ; 6° Les journaux scolaires publiés ou imprimés, sous la direction et la responsabilité des instituteurs ou des professeurs, dans le but d'éduquer les enfants et de renseigner sur la vie et le travail de l'école les parents d'élèves et les écoles correspondantes.
Code général des impôts, annexe iii
73
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045766145
2022-05-07 00:00:00
05fd2895c89954a8fc46f698904120dd9308dc801a02562f40280854ac9bc8a8
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Pour bénéficier de l'exonération prévue au I de l'article 262 du code général des impôts en ce qui concerne les transports de marchandises vers un port ou un aéroport en vue de leur transbordement à destination d'un Etat qui n'appartient pas à la Communauté européenne ou des collectivités et départements d'outre mer, le transporteur doit présenter une attestation délivrée par le propriétaire de la marchandise, par l'expéditeur ou par le commissionnaire de transports, visée par le service des impôts dont ils dépendent et certifiant la destination des produits. Cette disposition s'applique également au transport de marchandises vers un port ou un aéroport en vue de leur transbordement à destination d'un territoire d'un autre Etat membre de la Communauté mentionnée au 1° de l'article 256-0 du code général des impôts .
Code général des impôts, annexe iii
73 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018617955
2008-04-03 00:00:00
25eb8c6ea9f5e6dd0395590a70c8c0af9e4d40585f6cd2dcb88a6bae06cf7a8e
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La liste des prestations de services effectuées pour les besoins directs des bateaux désignés au 2° du II de l'article 262 du code général des impôts est fixée comme il suit : – pilotage ; – remorquage ; – amarrage ; – utilisation des installations portuaires ; – opérations d'entretien du navire et du matériel de bord ; – gardiennage et services de prévention et de lutte contre l'incendie ; – visites de sécurité, examens de carènes, expertises techniques ; – assistance et sauvetage du navire ; – opérations des courtiers conducteurs et interprètes de navires ; – opérations des consignataires, gérants de navires et agents maritimes ; – expertises ayant trait à l'évaluation des dommages subis par les navires et des indemnités d'assurances destinées à réparer le préjudice en résultant.
Code général des impôts, annexe iii
73 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296926
1983-07-31 00:00:00
b6091155ab3f50f57918e6be8eeaa9ce7d8c190a5c993e0113d482be920d3838
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La liste des prestations de services effectuées pour les besoins directs de la cargaison des bateaux désignés au 2° du II de l'article 262 du code général des impôts est fixée comme il suit : chargement et déchargement du bateau ; manutention de la marchandise accessoire au chargement et au déchargement du bateau ; location de matériel pour le chargement et le déchargement du bateau ; location de contenants et de matériel de protection de la marchandise ; gardiennage de la marchandise ; stationnement et traction des wagons de marchandises sur les voies de quai ; magasinage de la marchandise nécessaire au transport par voie d'eau, dans la limite des quinze jours qui précèdent l'embarquement ou qui suivent le débarquement de la marchandise ; usage des halles à marée pour la vente aux enchères des produits de la pêche maritime ; embarquement et débarquement des passagers et de leurs bagages ; location de matériels et d'équipements nécessaires aux opérations d'embarquement et de débarquement des passagers et de leurs bagages ; usage des gares maritimes. expertises ayant trait à l'évaluation des dommages subis par les passagers et les marchandises ainsi que des indemnités d'assurances destinées à réparer le préjudice en résultant.
Code général des impôts, annexe iii
73 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296928
1983-07-31 00:00:00
ad9ffc6b6f1b0f1849df84e0ba1bb6dec5ea25aa32766825b7d0955240adda12
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La liste des prestations de services effectuées pour les besoins directs des aéronefs désignés au 4° du II de l'article 262 du code général des impôts est fixée comme il suit : – atterrissage et décollage ; – usage des dispositifs d'éclairage ; – stationnement, amarrage et abri des aéronefs ; – usage des installations aménagées pour la réception des passagers et des marchandises ; – usage des installations destinées à l'avitaillement des aéronefs ; – opérations techniques afférentes à l'arrivée, au stationnement et au départ des aéronefs ; – opérations de nettoyage, d'entretien et de réparation de l'aéronef et des matériels et équipements de bord ; – gardiennage et service de prévention et de lutte contre l'incendie ; – visites de sécurité, expertises techniques ; – relevage et sauvetage des aéronefs ; – opérations des consignataires d'aéronefs et agents aériens. – expertise ayant trait à l'évaluation des dommages subis par les aéronefs et des indemnités d'assurances destinées à réparer le préjudice en résultant.
Code général des impôts, annexe iii
73 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296930
1983-07-31 00:00:00
c4aac87dc0696505bfffe9fd94c56a9c295e0566800940a783d3722c98ca444f
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La liste des prestations de services effectuées pour les besoins directs de la cargaison des aéronefs désignés au 4° du II de l'article 262 du code général des impôts est fixée comme il suit : – embarquement et débarquement des passagers et de leurs bagages ; – chargement et déchargement des aéronefs ; – manutention des marchandises accessoire au chargement et au déchargement des aéronefs ; – opérations d'assistance aux passagers, opérations relatives à l'enregistrement des passagers et à celui de leurs bagages ; – émission et réception de messages de trafic ; – opérations de trafic et de transit-correspondance ; – location de matériels et d'équipements nécessaires au trafic aérien et utilisés sur l'aire des aéroports ; – location de contenants et de matériels de protection des marchandises ; – gardiennage des marchandises ; – magasinage des marchandises nécessaire au transport par voie aérienne dans la limite des quinze jours qui précèdent l'embarquement ou qui suivent le débarquement des marchandises. – expertises ayant trait à l'évaluation des dommages subis par les passagers et les marchandises ainsi que des indemnités d'assurances destinées à réparer le préjudice en résultant.
Code général des impôts, annexe iii
73 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296932
1983-07-31 00:00:00
1fac7458f612fe713de7e6848af1118ada7a57e5632f3e06d2129d425e4c1a40
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Pour bénéficier de l'exonération prévue au 10° du II de l'article 262 et au 2° du III de l'article 291 du code général des impôts et relative aux transports par route, en provenance et à destination de l'étranger, de marchandises et de voyageurs étrangers circulant en groupe d'au moins dix personnes, le transporteur routier doit, lorsque le transport comporte un transbordement dans un port ou un aéroport français, présenter une feuille de route comportant le numéro d'immatriculation du véhicule, le parcours effectué, la nature et la quantité de la marchandise ou le nombre de voyageurs transportés en groupe. Ce document est visé, à l'entrée et à la sortie, par le service des douanes du point d'entrée et du point de sortie ou, à défaut, par le service des douanes le plus proche du point d'entrée ou du point de sortie.
Code général des impôts, annexe iii
73 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298667
1993-08-10 00:00:00
72628be0f5c6f03117cf0b768459d95c258cd7892ee05d2b441dee0cf5735b7b
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L'exonération prévue au I de l'article 262 et au 2° du III de l'article 291 du code général des impôts s'applique aux prestations de service ci-après : 1° Transports de marchandises à destination ou en provenance d'un Etat ou d'un territoire n'appartenant pas à la Communauté européenne, d'un territoire d'un autre Etat membre de la Communauté européenne mentionné au 1° de l'article 256-0 du code précité ou d'un département d'outre-mer, ou en provenance et à destination d'un tel Etat, territoire ou département ; commissions afférentes à ces transports ; 2° Chargement et déchargement des véhicules de transport et manutentions accessoires des marchandises désignées au 1° ; 3° Locations de véhicules et de matériels utilisés pour les opérations mentionnées au 1° et au 2° ; locations de contenants et de matériels pour la protection des marchandises ; 4° Gardiennage et magasinage des marchandises et, en cas d'application d'un des régimes douaniers communautaires mentionnés au b du 2 du I de l'article 291 du code précité, dans la limite de la durée d'application de ce régime ; 5° Emballage des marchandises destinées à l'exportation ; 6° Opérations effectuées par des commissionnaires agréés en douane et inhérentes à l'exportation ou aux régimes douaniers communautaires mentionnés au b du 2 du I de l'article 291 du code précité, à l'exception, dans ce dernier cas, de celles qui sont concomitantes ou postérieures à la mise à la consommation ; 7° (Abrogé à compter de la date d'entrée en vigueur de l'article 4 du décret n° 96-672 du 25 juillet 1996, J. O. du 28) ; 8° Prestations qui consistent à convoyer un moyen de transport entre deux points, sans transporter à titre onéreux des passagers ou des marchandises.
Code général des impôts, annexe iii
73 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296940
1999-03-31 00:00:00
42cac2bee2dfff4d4ada9af0b4e753b25fd4c1674287c17846539df598b473fc
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I. - Pour bénéficier des dispositions de l'article 73 G : 1° Les entreprises installées à l'étranger doivent délivrer aux prestataires des services portant sur des marchandises exportées des attestations par lesquelles elles certifient que les opérations commandées portent sur des marchandises destinées à l'exportation ; 2° Les preneurs des services portant sur des marchandises placées, lors de leur entrée sur le territoire, sous l'un des régimes douaniers communautaires mentionnés au b du 2 du I de l'article 291 du code général des impôts, doivent délivrer aux prestataires des attestations certifiant que ces marchandises sont placées sous l'un de ces régimes. II. - Les prestataires de services sont tenus, pour leur part : 1° D'inscrire, jour par jour, dans leur comptabilité ou, à défaut, sur le livre spécial prévu au 3° du I de l' article 286 du code général des impôts, les services rendus, avec l'indication de la date de l'inscription et des noms et adresses des donneurs d'ordre ; 2° De mettre à l'appui de leur comptabilité les attestations qui leur sont délivrées par les donneurs d'ordres et, en outre, pour les services se rapportant à des marchandises exportées, les copies des factures qui leur sont renvoyées par les clients étrangers, dûment annotées des références (numéros, dates, points de sortie) aux déclarations d'exportation de ces marchandises.
Code général des impôts, annexe iii
73 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296946
1999-03-31 00:00:00
79fc3d090a4377c14ad214d6ae60b828f6a937078390ca5507dc2d7205dec480
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-0.03348053619265556, -0.034411970525979996, 0.021157382056117058 ]
Pour application du 6° du II de l'article 262 du code général des impôts et aux seules fins de cette réglementation, la petite pêche côtière s'entend de la pêche pratiquée au moyen de bateaux dont la longueur hors tout est inférieure à douze mètres, n'utilisant que des engins non remorqués et dont la sortie en mer n'excède pas 24 heures.
Code général des impôts, annexe iii
73 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024224556
2011-06-23 00:00:00
c7265580803b95c294f9f1ab5df9b7085e5f1377957f6ac8719145c801ab56eb
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1. Les livraisons réalisées par les assujettis et portant sur des objets ou marchandises exportés sont exonérées de la taxe sur la valeur ajoutée à condition : a. que l'assujetti exportateur, lorsqu'il ne tient pas habituellement une comptabilité permettant de déterminer son chiffre d'affaires, inscrive les envois sur le registre prévu au 3° du I de l'article 286 du code général des impôts ; b. (abrogé) c. que l'assujetti exportateur établisse pour chaque envoi une déclaration d'exportation, conforme au modèle donné par l'administration et détienne à l'appui de sa comptabilité ou du registre prévu au a l'exemplaire numéro 3 de la déclaration d'exportation visé par l'autorité douanière compétente, conformément au code des douanes communautaires et ses dispositions d'application. Lorsque la déclaration d'exportation est établie dans le cadre de la procédure électronique telle que prévue par le règlement (CEE) n° 2913/92 du Conseil du 12 octobre 1992 modifié établissant le code des douanes communautaires et les textes pris pour son application, il produit la certification de sortie délivrée par le bureau d'exportation. Toutefois, lorsque la sortie du territoire communautaire effectuée à partir de la France est réalisée par l'entremise d'un intermédiaire agissant au nom et pour le compte d'autrui désigné comme expéditeur des biens sur la déclaration d'exportation, ou lorsque des opérateurs interviennent dans une livraison commune de marchandises à l'exportation, ou en cas de groupage, les assujettis exportateurs qui ne figurent pas dans la rubrique exportateur de la déclaration en douane mettent à l'appui de leur comptabilité ou du registre prévu au a un exemplaire de leurs factures visées par la personne habilitée ou autorisée à déclarer en douane et annotées des références permettant d'identifier la déclaration en douane correspondante. Lorsque l'intermédiaire est habilité ou autorisé à déclarer en douanes et a obtenu de l'administration des douanes et droits indirects un agrément spécifique à la procédure du dédouanement des envois express, l'assujetti exportateur met à l'appui de sa comptabilité ou du registre prévu au a le document comportant tous les élements d'information requis par l'administration, qui lui a été remis par cet intermédiaire. d. que, dans les cas où l'assujetti exportateur ne produit pas les justificatifs prévus au c et, à l'exclusion des opérations mentionnées aux quatrième à huitième alinéas du I de l'article 262 du code général des impôts , il mette à l'appui de sa comptabilité ou du registre mentionné au a l'un des éléments de preuve alternatifs ci-après, pour justifier de la sortie des biens expédiés vers un pays n'appartenant pas à la Communauté européenne, un territoire mentionné au 1° de l'article 256-0 du code général des impôts ou un département d'outre-mer : 1° La déclaration en douane authentifiée par l'administration des douanes du pays de destination finale des biens ou une attestation de cette administration accompagnée, le cas échéant, d'une traduction officielle ; 2° Tout document de transport des biens vers un pays n'appartenant pas à la Communauté européenne, un territoire mentionné au 1° de l'article 256-0 du code général des impôts ou un département d'outre-mer ou tout document afférent au chargement du moyen de transport qui quitte la Communauté européenne pour se rendre dans le pays ou le territoire de destination finale hors de la Communauté ; 3° Tout document douanier visé par le service des douanes compétent et utilisé pour la surveillance de l'acheminement des biens vers leur destination finale hors de la Communauté, lorsqu'il s'agit de biens soumis à des contrôles particuliers ; 4° les documents mentionnés à l' article 302 M du code général des impôts , émis sur support papier ou transmis par voie électronique dans le cadre du système d'informatisation du suivi des mouvements de produits soumis à accises visés par le bureau des douanes du point de sortie de la Communauté ou de tout autre élément de preuve alternatif accepté par l'administration chargée de la surveillance des mouvements de produits soumis à accises ; 5° Pour tous les produits autres que ceux soumis à accises et lorsqu'il s'agit d'une livraison effectuée dans les conditions prévues au premier alinéa du 2° du I de l'article 262 du code général des impôts, une déclaration du transporteur ou du transitaire qui a pris en charge les biens, accompagnée de la preuve du paiement des biens par le client établi dans un pays n'appartenant pas à la Communauté européenne, un territoire mentionné au 1° de l'article 256-0 du code général des impôts ou un département d'outre-mer. 2. Pour les envois de marchandises effectués par La Poste, la preuve de l'exportation est apportée par un exemplaire de la déclaration en douane CN23. Toutefois, lorsque la valeur de l'envoi postal excède 8 000 €, l'assujetti exportateur peut également détenir à l'appui de sa comptabilité ou du registre prévu au a du 1 le document administratif unique. 3. et 4. (Abrogés à compter de la date d'entrée en vigueur du décret n° 93-991 du 9 août 1993 , J.O. des 9 et 10). 4 bis. Toutes vérifications utiles sont effectuées à la sortie des objets ou marchandises par le service des douanes, et chez les assujettis exportateurs et les personnes habilitées ou autorisées à déclarer en douane par les agents du service compétent, auxquels doivent être représentés les registres et factures prescrits par le présent article ainsi que, le cas échéant, toutes autres pièces susceptibles de venir à l'appui des énonciations desdits documents. 5. Les livraisons de biens d'avitaillement effectuées soit directement, soit en sortie d'un régime suspensif mentionné au I de l'article 277 A du code général des impôts , pour les besoins des navires visés au 6° du II de l'article 262 du même code, sont exonérées de la taxe sur la valeur ajoutée, à condition que l'assujetti exportateur établisse pour chaque livraison une déclaration en douane conforme au modèle fourni par l'administration ou tout autre document en tenant lieu prévu par la réglementation douanière. L'assujetti exportateur conserve à l'appui de sa comptabilité ces documents, après avis du service des douanes chargé du contrôle de la mise à bord des biens. 6. (Abrogé)
Code général des impôts, annexe iii
74
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021933635
2010-03-08 00:00:00
e06205156b645118de2f219cc01cec00a60abd01cb48b17a3d46618a630d7b9d
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Dans le cadre de la procédure prévue aux deuxième à sixième alinéas du 2° du I de l'article 262 du code général des impôts, le titre justificatif de l'exportation est constitué par un bordereau de vente à l'exportation numéroté dans une série continue et conforme au modèle établi par la direction générale des douanes et droits indirects. Ce document est délivré le jour de la transaction par le vendeur au voyageur éligible à la procédure et muni de son passeport. Le bordereau de vente à l'exportation est édité par voie informatique dans le cadre d'un téléservice. La procédure de secours prévue à l'article 75 A constitue la seule exception à ce principe. Un arrêté du ministre chargé du budget fixe la forme, les conditions d'établissement et d'apurement du titre mentionné au premier alinéa.
Code général des impôts, annexe iii
75
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029382914
2014-08-22 00:00:00
04525b426247a1c9e745f8be451162a00189c45a7e7e9e3e01bff37bece43478
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-0.03447556123137474, 0.008468440733850002, 0.0036726396065205336, -0.025176186114549637 ]
Le vendeur, préalablement affilié à un opérateur de détaxe ou habilité au téléservice mentionné au second alinéa de l'article 75, est autorisé à recourir à la procédure de secours dans les cas suivants : 1° Indisponibilité générale du téléservice mentionné au second alinéa de l'article 75 ; 2° Panne des outils informatiques du vendeur permettant l'émission des bordereaux de vente à l'exportation ; 3° Interruption de la connexion internet du vendeur. Les modalités de recours à la procédure de secours sont prévues par arrêté du ministre chargé du budget.
Code général des impôts, annexe iii
75 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029382922
2014-08-22 00:00:00
c16ff80f550aa7f1934dde459c28a15e61d680b3bac33279516088a1f3229064
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1. En cas d'échange, le chiffre d'affaires imposable est constitué par la valeur des objets reçus en contrepartie de ceux livrés, majorée de la soulte. 2. (Abrogé) 3. Dispositions devenues sans objet.
Code général des impôts, annexe iii
76
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298678
1992-07-04 00:00:00
4b918a1baeab25c8c5237471ab53adce9a0d6ab5f136305452756a103b249952
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1. Les redevables qui effectuent des opérations passibles de la taxe sur la valeur ajoutée lors de l'encaissement du prix ou de la rémunération et qui entendent acquitter cette taxe d'après les débits doivent en faire la déclaration écrite auprès du service des impôts dont ils relèvent pour son paiement. L'option s'applique à l'ensemble des opérations réalisées ; elle demeure valable tant que les redevables n'expriment pas, par demande écrite, leur désir de revenir au régime du paiement d'après les encaissements. 2. L'option prévue au 1 s'applique aux opérations réalisées à compter du premier jour du mois suivant celui au cours duquel elle a été exercée. En cas de renonciation à l'option, le régime du paiement d'après les encaissements s'applique aux opérations réalisées à compter du premier jour du mois suivant celui au cours duquel cette renonciation a été déclarée.
Code général des impôts, annexe iii
77
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298681
2003-12-30 00:00:00
0150fe575a943b99a9adee46c978c38063c553cba90e1b094bd67c8015b87fa7
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1. Les entrepreneurs peuvent acquitter la taxe sur la valeur ajoutée au moment de la livraison, pour les travaux immobiliers exécutés dans le cadre d'un marché unique comportant la fourniture de biens meubles et l'installation ou l'incorporation à un ouvrage immobilier des matériels et appareils fournis. 2. L'option mentionnée au 1 n'est admise que si la valeur de vente des matériels ou appareils ainsi fournis et indispensables au fonctionnement de l'installation ou incorporés à l'ouvrage immobilier excède 50 % du montant total du marché. 3. L'option prévue au 1 ne s'applique pas : a) Aux travaux immobiliers concourant : 1° A la construction, à la livraison, à la réparation ou à la réfection des voies et bâtiments de l'Etat et des collectivités locales, ainsi que de leurs établissements publics autres que ceux à caractère industriel ou commercial assujettis à la taxe sur la valeur ajoutée ; 2° A la construction et à la livraison des immeubles destinés à être affectés à l'habitation pour les trois quarts au moins de leur superficie ; 3° A la réparation et à la réfection des locaux d'habitation ainsi que des parties communes des immeubles dont les trois quarts au moins de la superficie sont affectés à l'habitation ; 4° A la construction, à la livraison, à la réparation et à la réfection des immeubles affectés à l'exercice public du culte et des locaux annexes nécessaires à cette activité ; b) Aux travaux immobiliers réalisés par les redevables inscrits au Registre national des entreprises en tant qu'entreprise du secteur des métiers et de l'artisanat placés par option sous le régime simplifié d'imposition.
Code général des impôts, annexe iii
78
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046078816
2023-01-01 00:00:00
6b535056735b43b9dadd64d932f5b02f4d8d178f82ad0353bc7b79fefbe70516
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L'option pour le paiement de la taxe lors de la livraison des travaux immobiliers est subordonnée au dépôt, par l'entrepreneur, auprès du service des impôts dont il dépend, d'une déclaration par laquelle il prend l'engagement d'acquitter la taxe lors de la livraison des travaux immobiliers pour tous les marchés qui sont passés à compter de la date de cette déclaration et remplissent les conditions définies à l'article 78 . Cette déclaration doit être déposée, en ce qui concerne les entreprises nouvelles ou les entreprises ayant modifié leur activité, dans les quinze jours de leur installation ou du commencement de leur nouvelle activité.
Code général des impôts, annexe iii
79
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298685
1979-07-01 00:00:00
58877a4c2ed797139a8ccd72080711f248b3a320a9a9b2a58e51ba58cefd20e9
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Pour bénéficier de l'option, l'entrepreneur doit mentionner expressément, dans les contrats établis pour les marchés en cause, qu'il a opté pour le paiement de la taxe sur la valeur ajoutée lors de la livraison des travaux immobiliers et reproduire cette mention sur tous les mémoires afférents à ces marchés.
Code général des impôts, annexe iii
80
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298687
2003-08-31 00:00:00
1f96de22c23f49e075121bf9142ab35423a621a05b14bbe0ca39e6b7dbfc1601
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-0.04094714671373367, 0.055362217128276825, -0.024825481697916985, 0.04141879454255104 ]
L'entrepreneur qui exerce l'option ne peut facturer la taxe sur la valeur ajoutée avant que la livraison des travaux ne soit intervenue. La livraison s'entend de la remise des ouvrages en la possession du maître de l'ouvrage ; elle ne peut se situer postérieurement à l'occupation ou à l'utilisation réelle des locaux et installations.
Code général des impôts, annexe iii
81
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298688
1979-07-01 00:00:00
eb5cc8291f9e745b0e7a3d8c4ec8475fdac5eb8442983a6a2f7c1dbb6a5757c5
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-0.0388878770172596, 0.061365533620119095, 0.02909623645246029, -0.016049956902861595 ]
La facturation de la taxe sur la valeur ajoutée à l'occasion de l'encaissement d'un seul acompte précédant la livraison ainsi que le défaut d'inscription sur les contrats, factures ou mémoires des mentions prévues à l'article 80 entraînent l'annulation de l'option et rendent la taxe immédiatement exigible sur tous les encaissements reçus au titre des marchés en cours.
Code général des impôts, annexe iii
82
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298689
1979-07-01 00:00:00
259858ab67d4be818c8e6e66a3365ab507b352d6d8a1726c22cdce13b75329de
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L'entrepreneur peut renoncer à tout moment à l'option pour le paiement de la taxe lors de la livraison des travaux immobiliers. Il est tenu d'en faire la déclaration au service des impôts dont il dépend. La renonciation prend effet à la date de cette déclaration et rend exigible le paiement immédiat de la taxe afférente aux encaissements reçus au titre des marchés en cours.
Code général des impôts, annexe iii
83
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298690
1979-07-01 00:00:00
a78b2fc7f75fbc62769fbf5f72b879d1853f7038535f0e1725d17706caf8a158
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L'entrepreneur qui a renoncé à l'option ne peut formuler une nouvelle option qu'à l'expiration d'un délai d'un an compté de la date de cette renonciation.
Code général des impôts, annexe iii
84
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298691
1979-07-01 00:00:00
4c4390cd9a3f676bd734e48d0e96361be5125e793332e9a248ea8a6bb372c69d
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Pour l'application des dispositions de l'article 273 septies C du code général des impôts, le demandeur certifie sur l'honneur : 1° Que le certificat d'immatriculation du véhicule, ou, le cas échéant, le contrat de location du véhicule, est établi au nom d'un exploitant de remontées mécaniques ou de domaines skiables ; 2° Que le véhicule concerné est affecté exclusivement à l'exploitation de ces infrastructures ; 3° Que le véhicule comprend, d'origine ou à la suite de travaux, trois au moins des équipements techniques suivants : a. Plateau de chargement ; b. Arceau de sécurité pour habitacle ; c. Portique de levage ; d. Crochet d'attelage ; e. Treuil frontal ; f. Bac de benne ; g. Blocage de différentiel ; h. Boîte de transfert ; i. Arceau porte-échelle arrière de cabine ; j. Plusieurs points d'arrimage sur les côtés des ridelles ; k. Pneus mixtes.
Code général des impôts, annexe iii
84 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032969589
2016-08-06 00:00:00
9baa9af610ae09167283cb98222be3db9d9dba24db5f43518e9da3b702140b94
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1° Pour l'application des dispositions de l'article 273 septies D du code général des impôts , les associations bénéficiaires de dons d'invendus alimentaires et non alimentaires neufs établissent, au profit des assujettis donateurs, une attestation en deux exemplaires mentionnant les informations suivantes : a) le nom, l'adresse et l'objet de l'association bénéficiaire ; b) la date et le numéro du décret de reconnaissance d'utilité publique, tel qu'il figure au Journal officiel ; c) le nom et l'adresse du donateur ; d) un inventaire détaillé retraçant la date du don, la nature et la quantité des biens donnés. L'attestation peut être établie au titre d'une pluralité de dons effectués par un même donateur perçus sur une période n'excédant pas une année civile. 2° L'attestation mentionnée au 1° peut être émise et délivrée par un tiers dûment mandaté agissant au nom et pour le compte de l'association bénéficiaire. 3° L'association bénéficiaire et l'assujetti donateur conservent chacun un exemplaire de l'attestation prévue au 1° dans les conditions prévues au I de l'article L. 102 B du livre des procédures fiscales. Cette conservation peut être assurée, dans les mêmes conditions, par un tiers dûment mandaté agissant au nom et pour le compte du bénéficiaire ou du donateur.
Code général des impôts, annexe iii
84 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042000924
2020-06-18 00:00:00
62ce09fb94b02ca74a9980ff774d21c2910c638180141e211b71a0e42a9d29ea
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1. La demande d'autorisation d'ouverture d'un régime mentionné au 2° du I de l'article 277 A du code général des impôts est présentée par la personne assujettie à la taxe sur la valeur ajoutée, destinataire des opérations de livraisons, d'acquisitions intracommunautaires, d'importations ou de prestations de services, qui souhaite bénéficier du régime de suspension de la taxe sur la valeur ajoutée mentionné au I de l'article 277 A précité. Lorsque le demandeur est établi dans un autre Etat membre de l'Union européenne, il doit être identifié à la taxe sur la valeur ajoutée en France et y avoir désigné un mandataire pour accomplir en son nom et pour son compte les formalités et obligations afférentes au régime fiscal sollicité. Lorsque le demandeur est établi en dehors de l'Union européenne, il doit avoir désigné en France un représentant fiscal dans les conditions mentionnées au I de l'article 289 A du code général des impôts pour accomplir en son nom et pour son compte les formalités et obligations afférentes au régime fiscal sollicité, sous réserve des dispositions énoncées au III de ce même article. 2. La demande est déposée : a. Pour les régimes mentionnés aux a et d du 2° du I de l'article 277 A précité, par l'assujetti qui souhaite bénéficier du régime de suspension de la taxe sur la valeur ajoutée mentionné au I de l'article 277 A précité pour les opérations de livraison, d'acquisition intracommunautaire ou d'importation dont il est destinataire ou de prestation de services dont il est le preneur. Cette demande peut également être déposée, pour le compte de l'assujetti, par la personne qui souhaite gérer le régime sollicité et qui est dénommée gestionnaire ou entreposeur selon le régime sollicité. b. Pour les régimes visés au e du 2° du I de l'article 277 A précité, par l'assujetti qui souhaite effectuer ou faire effectuer les opérations envisagées. 3. La demande comporte les renseignements demandés par l'administration concernant le demandeur, le cas échéant le gestionnaire ou l'entreposeur selon le régime sollicité, l'objet du régime et, dans le cas du régime fiscal suspensif prévu au a du 2° du I de l'article 277 A précité, les fonctions pour les besoins desquelles le régime est demandé, les opérations envisagées, la nature des biens, le ou les lieux où ceux-ci seront situés ou utilisés, les locaux ou les autres installations éventuellement utilisés ainsi que tous autres renseignements utiles aux contrôles de l'administration.
Code général des impôts, annexe iii
85
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046157964
2022-08-07 00:00:00
7160dc4fa7428c5bae6e079c9824bcbd274b19cfb1ccc460ce074a5ff86109e4
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1. La décision autorisant l'ouverture d'un régime mentionné au 2° du I de l'article 277 A du code général des impôts détermine les éléments constitutifs de ce régime, ses conditions d'octroi et de fonctionnement. Elle est conditionnée au respect par le demandeur de ses obligations déclaratives et de paiement liées à son activité professionnelle. La décision autorisant l'ouverture est réputée avoir été accordée tacitement à l'expiration d'un délai de 30 jours pour les entreprises créées depuis plus de deux ans. Ce délai commence à courir à compter de la date de réception de la demande par le service. Sans préjudice de l'application des dispositions de l'article 1788 A du code général des impôts et des articles L. 80 K et L. 80 L du livre des procédures fiscales , l'autorisation désigne, selon le cas, le service des impôts chargé de la gestion des régimes mentionnés aux a, d et e du 2° du I de l'article 277 A du code général des impôts ou le service des douanes chargé de la gestion du régime fiscal suspensif mentionné au a du 2° du I de l'article 277 A précité. 2. En cas de demande soumise à autorisation, elle prend effet à la date fixée par l'administration.
Code général des impôts, annexe iii
85 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046157957
2022-08-07 00:00:00
52190c6f9a619640b4f37d0300f413597a40a66420634daffaf96e4c5bb0aefd
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Tout changement qui affecte les éléments constitutifs des régimes autorisés tels qu'ils figurent dans la demande d'ouverture est soumis à autorisation. Cette autorisation prend la forme d'une décision modificative de l'autorisation d'ouverture, valable à compter de la date fixée par l'administration. Cette décision modificative est prise dans les mêmes conditions que l'autorisation d'ouverture.
Code général des impôts, annexe iii
85 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023099623
2011-01-01 00:00:00
0a60f21500426a1dbd54cadadff31be67b8a92be51bd7501299723fdb95ea649
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-0.04994327202439308, 0.06010451167821884, -0.012690618634223938 ]
La fermeture d'un régime fiscal suspensif mentionné au 2° du I de l' article 277 A du code général des impôts peut être prononcée à la demande du titulaire de l'autorisation d'ouverture, formulée deux mois au moins avant la date d'effet. Elle peut également être prononcée sur l'initiative de l'administration : 1. En cas d'inactivité du régime durant un an. La fermeture du régime prend effet le premier jour du mois qui suit celui au cours duquel la décision de l'administration est intervenue. 2. Lorsque les règles de fonctionnement du régime ou l'exécution des formalités et obligations liées audit régime ne sont pas respectées. La fermeture prend effet dès la notification des constatations effectuées. 3. Lorsque les obligations déclaratives et de paiement ne sont pas respectées. La fermeture prend effet dès la notification des constatations effectuées.
Code général des impôts, annexe iii
85 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046157954
2022-08-07 00:00:00
f20f3b368fc97b695cc45449873c30fc808fc3977842f35bb7eab5065b333cb1
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-0.061789803206920624, -0.021423641592264175 ]
Au sein du régime visé au du 2° du I de l'article 277 A du code général des impôts, le transfert de biens entre fonctions énoncées à l'article 85 E est autorisé sous réserve de laisser à l'administration les moyens de contrôler le suivi des biens.
Code général des impôts, annexe iii
85 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046157943
2022-08-07 00:00:00
445fa07e9918e042888f3e86647ec14323e959775535aa584830aa29a9d0b6e7
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1. Un régime fiscal suspensif couvre une ou plusieurs des fonctions suivantes : a. Stockage ou entreposage de biens importés conformément au 2 du I de l'article 291 du code général des impôts ou au 3 de l'article 294 du même code ; b. Stockage ou entreposage de biens pris sur le marché national ou communautaire destinés à être exportés au sens du I de l'article 262 du code général des impôts ou du 2 de l'article 294 du même code ou expédiés vers un autre Etat membre de l'Union européenne. Sont considérés comme placés dans cette situation les biens acquis par une personne établie dans un pays tiers à l'Union européenne, destinés à faire l'objet d'une exportation ou d'une expédition hors de France, lorsque par leur nature même ces biens nécessitent leur maintien temporaire sur le territoire français, pour des raisons techniques telles que la mise au point, l'adaptation ou pour les besoins de la formation des personnels chargés, à l'étranger, de la mise en œuvre ou de l'utilisation des biens. La durée du séjour des biens en France ne pourra excéder la durée, fixée au contrat, pour la réalisation desdites opérations. En tout état de cause, elle ne pourra excéder trois ans. A l'exclusion des biens placés dans la situation prévue au précédent alinéa et lorsque ces opérations sont dûment justifiées, le versement des biens sur le territoire de la France métropolitaine sous réserve de l'acquittement de l'intérêt de retard prévu au 4° du 3 du II de l'article 277 A du code général des impôts peut être autorisé à titre exceptionnel ; c. Stockage ou entreposage dans les boutiques hors taxe ou les comptoirs de vente situés dans les ports et aéroports de biens importés, acquis en provenance d'un autre Etat membre de l'Union européenne ou pris sur le marché national et destinés à faire l'objet, en exonération de la taxe sur la valeur ajoutée, de ventes à emporter à des voyageurs se rendant dans un pays tiers à l'Union européenne ou un territoire considéré comme tel ; d. Opérations de travaux, d'entretien ou de construction, afférentes à des infrastructures ou installations situées en France, exploitées par une personne qui y est établie et qui est assujettie à la taxe sur la valeur ajoutée, à l'exclusion des locaux des ambassades et des consulats, utilisées dans le cadre d'accords internationaux ou de traités pour le compte d'organismes internationaux qui financent les coûts desdites opérations ; e. Utilisation de biens importés conformément au 2 du I de l'article 291 du code général des impôts ou au 3 de l'article 294 du même code qui sont destinés à faire l'objet d'une livraison exonérée au sens de l'article 262, du 2 de l'article 294 ou du I de l'article 262 ter du code général des impôts ou expédiés hors de France, après avoir subi l'une ou l'autre des opérations suivantes : opérations d'ouvraisons, y compris le montage, l'assemblage ou l'adaptation à d'autres biens, opérations de transformation et de réparation, y compris la remise en état et la mise au point, opérations d'utilisation dans un processus de fabrication en vue de permettre ou de faciliter l'obtention d'autres produits destinés à être exportés ou expédiés hors de France, même si ces biens disparaissent au cours de l'opération. Les assujettis qui ont sollicité cette fonction peuvent également utiliser sous ce régime, avec les biens importés en provenance de pays tiers à l'Union européenne ou considérés comme tels, des biens pris sur le territoire de la France métropolitaine ou sur le territoire communautaire. Le versement des biens sur le territoire de la France métropolitaine, lorsqu'il est dûment justifié, peut être autorisé à titre exceptionnel par le service des impôts ou le service des douanes compétent. 2. Lorsque, en raison de leur nature, les biens destinés à faire l'objet d'un placement sous le régime du régime fiscal suspensif présentent un risque particulier en matière de sécurité ou de fraude, l'administration peut exiger le placement de ces biens dans des locaux ou installations agréés par celle-ci.
Code général des impôts, annexe iii
85 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046157930
2022-08-07 00:00:00
1fe7eabb18d76eb39dfd4320f963f81382010cc1ef52e4e221320b1dcb628ed7
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1. Ne peuvent pas être placés sous un régime mentionné au 2° du I de l'article 277 A du code général des impôts : 1° (Abrogé) ; 2° Les biens destinés à être livrés au commerce de détail, sous réserve des dispositions du c du 1 de l' article 85 E . 2. a) Pour chacune des fonctions mentionnées au 1 de l'article 85 E, la durée de séjour des biens sous le régime fiscal suspensif est celle nécessaire à la réalisation des opérations envisagées. b) (abrogé). c) (abrogé). d) Sont admissibles sous le régime de l'entrepôt de stockage de biens négociés sur un marché à terme international, les marchandises nationales ou communautaires ainsi que les biens importés conformément au 2 du I de l' article 291 ou au 3 de l' article 294 du code général des impôts. e) Sont admissibles sous le régime de l'entrepôt destiné à la fabrication de biens réalisée en commun les marchandises nationales ou communautaires ainsi que les biens importés conformément au 2 du I de l'article 291 ou au 3 de l'article 294 du code général des impôts, destinés, en exécution d'un contrat international, à faire l'objet d'une ou plusieurs des opérations suivantes : ouvraison, y compris le montage, l'assemblage et l'adaptation à d'autres biens, transformation, réparation, y compris la remise en état et la mise au point, utilisation dans un processus de fabrication en vue de permettre ou de faciliter l'obtention des produits fabriqués, même si les biens disparaissent au cours de l'opération. Les biens placés sous ce régime doivent être utilisés pour la fabrication de biens dont les entreprises contractantes demeurent propriétaires dans l'indivision jusqu'à la livraison au client final. Pour l'application du présent alinéa, chaque fabricant doit être propriétaire soit de la partie du bien qu'il a produite, soit d'une quote-part du bien livré. 3. Sont admissibles sous l'un des régimes mentionnés au 2° du I de l'article 277 A du code général des impôts les biens qui sont utilisés pour la réalisation des opérations destinées à assurer la conservation, à améliorer la présentation ou la qualité marchande ou à préparer la distribution ou la revente des marchandises placées sous ces régimes.
Code général des impôts, annexe iii
85 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046157921
2022-08-07 00:00:00
3cbe30442929ff7adedf58a5f37777d7a92e385838c63330e6b25a2b710bb638
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Les opérations effectuées en suspension du paiement de la taxe sur la valeur ajoutée en vertu du I de l' article 277 A du code général des impôts ne doivent pas aboutir à une utilisation finale ou à une consommation finale des biens, sous réserve de l'application du c du 1 de l'article 85 E .
Code général des impôts, annexe iii
85 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023099589
2011-01-01 00:00:00
f853d3ed3846a9bb0ba4ac3682fda581db42adf4cec3b3c18567735fbb061209
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1. Pour les biens destinés à être placés sous les régimes douaniers communautaires mentionnés au 1° du I de l'article 277 A du code général des impôts, la suspension du paiement de la taxe sur la valeur ajoutée s'applique aux livraisons et aux acquisitions intracommunautaires visées aux 1° et 4° du I de l'article 277 A précité, qui sont afférentes aux biens dont le stockage ou l'utilisation sous lesdits régimes est autorisé par les règlements communautaires en vigueur. 2. Pour les biens placés sous les régimes douaniers communautaires mentionnés aux 1° et 7° du I de l'article 277 A du code général des impôts, la suspension du paiement de la taxe sur la valeur ajoutée s'applique aux livraisons visées aux 6° et 7° du I de l'article 277 A précité, qui sont autorisées par les règlements communautaires en vigueur.
Code général des impôts, annexe iii
85 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046157913
2022-08-07 00:00:00
0c4e5c334b5de6802921339609add70a1686119d6c058b6267d6a65226213f0c
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1. Pour les biens destinés à être placés sous l'un des régimes mentionnés au 2° du I de l' article 277 A du code général des impôts , la suspension du paiement de la taxe sur la valeur ajoutée s'applique aux livraisons, aux importations et aux acquisitions intracommunautaires visées aux 2°,3° et 4° du I de l'article 277 A précité, qui sont afférentes aux biens dont le stockage ou l'utilisation sous lesdits régimes est autorisé par la décision mentionnée à l'article 85 A . 2. Pour les biens placés sous l'un des régimes mentionnés au 2° du I de l'article 277 A du code général des impôts, la suspension du paiement de la taxe sur la valeur ajoutée s'applique aux livraisons visées au 6° du I de l'article 277 A précité, qui sont autorisées par la décision mentionnée à l'article 85 A.
Code général des impôts, annexe iii
85 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023099585
2011-01-01 00:00:00
82a0cf9e0b2eea5c52dd9b8bbd7f5976e2d945f6aef1d0d53601ed2d215b2693
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La suspension du paiement de la taxe sur la valeur ajoutée prévue aux 5°, 6° et 7° du I de l' article 277 A du code général des impôts s'applique aux prestations de services ci-après : 1° Transports de marchandises, commissions afférentes à ces transports ; 2° Chargement et déchargement des véhicules de transport et manutentions accessoires des marchandises désignées au 1° ; 3° Locations de véhicules et de matériels utilisés pour les opérations mentionnées au 1° et au 2° ; locations de contenants et de matériels pour la protection des marchandises ; 4° Gardiennage et magasinage des marchandises ; 5° Emballage des marchandises ; 6° Opérations effectuées par les commissionnaires agréés en douane et inhérentes à l'exportation ou aux régimes douaniers communautaires mentionnés au 1° du I de l'article 277 A du code précité ; 7° Manipulations et ouvraisons autorisées par les règlements communautaires en vigueur et portant sur des marchandises soumises à l'un des régimes douaniers communautaires mentionnés aux 1° et 7° du I de l'article 277 A du code précité ; 8° Manipulations et ouvraisons identiques à celles mentionnées au 7° portant sur des biens placés sous le régime du régime fiscal suspensif prévu au a du 2° du I de l'article 277 A du code général des impôts ; 9° Manipulations usuelles destinées à assurer la conservation des marchandises placées en entrepôt de stockage de biens négociés sur un marché à terme international, à améliorer leur présentation ou leur qualité marchande ou à préparer leur distribution ou leur revente ; 10° Manipulations, montage, assemblage, adaptation à d'autres marchandises, transformation, réparation, remise en état et mise au point de marchandises placées en entrepôt destiné à la fabrication de biens réalisés en commun par des entreprises, en exécution d'un contrat international.
Code général des impôts, annexe iii
85 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023099582
2011-01-01 00:00:00
49f2db175066ab9701604450f14aade9ae33baefb508d177b4ab0db92a01677e
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Les formalités afférentes à l'utilisation temporaire des biens mentionnés au b du 7° du I de l' article 277 A du code général des impôts en suspension du paiement de la taxe sur la valeur ajoutée sont les mêmes que celles prévues par les dispositions douanières communautaires relatives à l'admission temporaire en exonération totale.
Code général des impôts, annexe iii
85 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023099570
2011-01-01 00:00:00
8d664dcb80599d0336e2e4dd59f0874ad97fe8109a4889d827f9164ce890d1db
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Les assujettis qui effectuent des livraisons ou des prestations de services en suspension de la taxe sur la valeur ajoutée conformément aux dispositions des 1°, 2°, 5°, 6° et 7° du I de l'article 277 A du code général des impôts sont tenus d'indiquer sur leurs factures le numéro de l'autorisation d'ouverture du régime douanier communautaire ou du régime fiscal mentionnés aux 1° et 2° du I de l'article 277 A du code général des impôts ainsi que le nom du titulaire du régime et du gestionnaire ou de l'entreposeur lorsqu'il s'agit d'une personne distincte. En application du I de l'article 284 du code général des impôts , le destinataire de la livraison ou le preneur de la prestation est tenu au paiement de la taxe lorsque les biens ne reçoivent pas la destination prévue ou lorsque la prestation n'a pas porté sur des biens qui sont placés ou destinés à être placés sous un régime communautaire ou sous un régime fiscal mentionné au I de l'article 277 A du code général des impôts.
Code général des impôts, annexe iii
85 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023099574
2011-01-01 00:00:00
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L'application du taux réduit de la taxe sur la valeur ajoutée aux recettes provenant de la fourniture des repas dans les cantines d'entreprises est subordonnée à la réalisation des conditions suivantes : a) L'objet de la cantine consiste à fournir de façon habituelle des repas au personnel, qui doit être en mesure de justifier de son appartenance à l'entreprise ; b) Conformément aux dispositions de l'article R. 2323-21 du code du travail, la cantine est gérée par le comité d'entreprise ou par l'employeur ou par une association ou par un groupement de comités d'entreprises ou d'employeurs. Son fonctionnement est, en tout état de cause, soumis au contrôle de représentants du personnel et de l'entreprise ; c) Les repas doivent être fournis dans les locaux dont le gestionnaire de la cantine a la libre disposition ; d) Le prix des repas doit être sensiblement inférieur à celui pratiqué, pour des prestations similaires, par les restaurants ouverts au public ; e) Les opérations réalisées dans le cadre de la cantine font l'objet d'une comptabilisation distincte par le gestionnaire ; f) Dans le cas où il fait appel à un prestataire extérieur, le gestionnaire de la cantine doit conclure avec ce dernier un contrat prévoyant les conditions de la fourniture des repas. Le prestataire doit, dans le mois de sa signature par les parties, déposer un exemplaire de ce contrat auprès du service des impôts dont il dépend et de celui dont relève le gestionnaire de la cantine. Les opérations effectuées dans le cadre de chacun des contrats doivent être comptabilisées distinctement par le prestataire extérieur.
Code général des impôts, annexe iii
85 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020520063
2009-04-10 00:00:00
35993ab174b150c981a613264ff7c24faadb526461c3385435cfabe926d53783
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I. – Les activités de services à la personne soumises au taux réduit de taxe sur la valeur ajoutée prévu à l'article 278-0 bis du code général des impôts en application des dispositions du D du même article sont les suivantes : 1° Assistance aux personnes âgées ou aux personnes qui ont besoin d'une aide personnelle à leur domicile, à l'exclusion d'actes de soins relevant d'actes médicaux ; 2° Garde-malade, à l'exclusion des soins ; 3° Assistance aux personnes handicapées, y compris les activités d'interprète en langue des signes, de technicien de l'écrit et de codeur en langage parlé complété ; 4° Prestation de conduite du véhicule personnel des personnes dépendantes, du domicile au travail, sur le lieu de vacances, pour les démarches administratives ; 5° Aide à la mobilité et transport de personnes ayant des difficultés de déplacement ; 6° Accompagnement des personnes âgées ou handicapées dans leurs déplacements en dehors de leur domicile (promenades, transport, actes de la vie courante). II. – Les activités de services à la personne soumises au taux réduit de taxe sur la valeur ajoutée prévu à l'article 279 du code précité en application des dispositions du i du même article sont les suivantes : 1° Entretien de la maison et travaux ménagers ; 2° Travaux de petit bricolage dits " homme toutes mains " ; 3° Garde d'enfants à domicile ; 4° Soutien scolaire à domicile ; 5° Soins d'esthétique à domicile pour les personnes dépendantes ; 6° Préparation de repas à domicile, y compris le temps passé aux commissions ; 7° Livraison de repas à domicile ; 8° Collecte et livraison à domicile de linge repassé ; 9° Livraison de courses à domicile ; 10° Soins et promenades d'animaux de compagnie, à l'exception des soins vétérinaires et du toilettage, pour les personnes dépendantes ; 11° Assistance administrative à domicile ; 12° Accompagnement des enfants dans leurs déplacements en dehors de leur domicile (promenades, transport, actes de la vie courante). III. – Les activités mentionnées aux 4°, 5°, 6° du I et aux 7°, 8°, 9° et 12° du II du présent article n'ouvrent droit au bénéfice des taux réduits prévus au D de l'article 278-0 bis ou au i de l'article 279 du code précité qu'à la condition que la prestation soit comprise dans une offre de services incluant un ensemble d'activités réalisées à domicile.
Code général des impôts, annexe iii
86
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027570480
2013-07-01 00:00:00
5c3b7763e0eefec722f3183342a4b5f21c32c5cd1536cefcd51b2b96d542bb97
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Le plafond de loyer mensuel prévu au deuxième alinéa du b du 1° du I de l' article 279-0 bis A du code général des impôts , applicable à la location meublée d'un logement correspond au plafond de loyer mensuel applicable à la location nue conformément à l'article 2 terdecies D, auquel s'ajoute le prix mensuel de location des meubles mentionnés à l' article 2 du décret n° 2015-981 du 31 juillet 2015 fixant la liste des éléments de mobilier d'un logement meublé. Au titre des baux conclus en 2024, le prix mentionné au précédent alinéa est égal à 50 euros toutes taxes comprises pour un logement de type studio ou T1 bis, augmenté de 14,60 euros toutes taxes comprises par pièce supplémentaire. Ces valeurs prévues sont révisées au 1er janvier de chaque année selon les modalités prévues au premier alinéa du a de l'article 2 duodecies.
Code général des impôts, annexe iii
87
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049916970
2024-07-10 00:00:00
a95b03c5462260fafab26379da99d0900af187d72469fb24a51653562db95e6f
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1. Les dispositions prévues à l'article 281 quater du code général des impôts s'appliquent aux 140 premières séances où le public est admis moyennant paiement, à l'exclusion des séances entièrement gratuites. 2. Est considérée comme œuvre classique l'œuvre d'un auteur décédé depuis plus de cinquante ans ou d'un auteur décédé dont le nom figure sur une liste fixée par arrêté conjoint du ministre chargé des affaires culturelles et du ministre de l'économie et des finances (1). 3. La reprise d'une œuvre classique est considérée comme faisant l'objet d'une nouvelle mise en scène, lorsque celle-ci est réalisée dans une présentation nouvelle par rapport à des réalisations antérieures, en ce qui concerne l'interprétation ou la scénographie.
Code général des impôts, annexe iii
89 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298715
1986-07-31 00:00:00
55816684adbedf9b42b34fde7189d9b9389e3ddc5546d0219db6068ed1cc3b2a
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Les personnes mentionnées aux 4° et 5° de l'article 286 ter du code général des impôts qui ne sont pas identifiées par un numéro individuel en application des 1° à 3° de l'article 286 ter du même code doivent demander au service des impôts dont elles dépendent l'attribution d'un numéro individuel d'identification.
Code général des impôts, annexe iii
95-0
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022497174
2010-07-15 00:00:00
6c7373a6f992f383bdf674d8ab49aa4ce151d65dd38435ddf26ebe83365460cc
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I. - Les assujettis établis dans un autre Etat membre de l'Union européenne, identifiés à la taxe sur la valeur ajoutée en France, ainsi que les personnes établies dans un Etat non membre de l'Union européenne qui remplit les conditions mentionnées au 1° du I de l'article 289 A du code général des impôts, doivent souscrire les déclarations prescrites par l'article 286 et le 1 de l'article 287 du code général des impôts auprès de la direction des impôts des non-résidents. Par dérogation aux dispositions du premier alinéa, les assujettis établis dans un autre Etat membre de l'Union européenne ainsi que les personnes établies dans un Etat non membre de l'Union européenne qui remplit les conditions mentionnées au 1° du I de l'article 289 A du code général des impôts, qui disposent en France d'immeubles donnés en location et ne réalisent pas d'autres opérations pour lesquelles ils sont redevables de la taxe en France, déposent les déclarations mentionnées au premier alinéa auprès du service des impôts du lieu de situation de l'immeuble. Si l'application de cette règle conduit à une pluralité de lieux de dépôt, les redevables souscrivent leurs obligations déclaratives auprès de la direction des impôts des non-résidents à l'exception des personnes propriétaires d'immeubles loués meublés, et dont les loyers sont imposés à l'impôt sur le revenu dans la catégorie des bénéfices industriels et commerciaux, qui déposent leurs déclarations auprès du service des impôts du lieu de situation du bien générateur du chiffre d'affaires le plus élevé. Par dérogation aux dispositions des premier et deuxième alinéas, les personnes établies dans un Etat non membre de l'Union européenne mentionnées au 1° du I de l'article 289 A du code général des impôts, qui avaient désigné en France un représentant mentionné au premier alinéa du I de l'article 289 A précité, continuent de déposer les déclarations mentionnées au premier alinéa auprès du service des impôts dont dépendait le lieu d'imposition de ce représentant. II. - Les assujettis établis dans un autre Etat membre de l'Union européenne ne sont pas tenus de solliciter en France un numéro d'identification à la taxe sur la valeur ajoutée et de déposer une déclaration lorsqu'ils y réalisent exclusivement des opérations mentionnées au I de l'article 277 A du code général des impôts. III. - Les assujettis établis dans un autre Etat membre de l'Union européenne, ainsi que les personnes établies dans un etat non membre de l'Union européenne qui remplit les conditions mentionnées au 1° du I de l'article 289 A du code général des impôts, qui réalisent des opérations imposables en France ou qui doivent y accomplir des formalités, peuvent désigner un mandataire pour effectuer, sous la responsabilité exclusive de leur mandant, tout ou partie des formalités incombant à ces personnes et, en cas d'opérations imposables, pour acquitter la taxe en leur nom.
Code général des impôts, annexe iii
95
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037100743
2018-06-23 00:00:00
045da44d12ad54cd9aa3a4ff5ed192fad67462c8ec0811a119f8f8f8e5ee18cc
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Les importations de biens ne donnant lieu à aucun paiement de la taxe sur la valeur ajoutée mentionnées au 5° du II de l' article 286 ter A du code général des impôts sont celles qui remplissent les conditions cumulatives suivantes : a) Elles sont effectuées par un assujetti non établi en France ; b) Elles sont exonérées conformément aux 2°, 2° bis, 5° et 10° du II et au IV de l'article 291 du même code.
Code général des impôts, annexe iii
95 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047766486
2023-07-01 00:00:00
b1f87a1c00b3a99420fa7605a046ad09ff344253044931bb2838b645d3069153
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I. – Pour l'application de l'article 287 du code général des impôts, les représentants désignés en vertu du III de l'article 289 A du même code doivent souscrire auprès du service des impôts un état trimestriel comportant les informations suivantes : 1. Le nom ou la dénomination et l'adresse du représentant, et le numéro d'identification à la taxe sur la valeur ajoutée sous lesquels sont effectuées les opérations visées au III de l'article 289 A du code général des impôts ; 2. Pour les opérations visées au 4 du II de l'article 277 A du code général des impôts : a) Le nom ou la dénomination et l'adresse de la personne qui a désigné le représentant ; b) La nature du bien et le montant de l'opération qui aurait dû être soumise à la taxe sur la valeur ajoutée lors de la sortie du bien de l'entrepôt, et la contre-valeur en euros lorsque ce montant est exprimé en devises ; c) Le montant de la livraison exonérée en vertu du I de l'article 262 ter du code général des impôts ou de l'exportation avec, dans ce dernier cas, la référence de la déclaration d'exportation et la contre-valeur en euros lorsque ce montant est exprimé en devises ; 3. Pour les opérations visées au 4° du III de l'article 291 du code général des impôts : a) Le nom ou la dénomination et l'adresse de la personne qui a désigné le représentant ; b) La nature du bien, le montant de l'importation et la contre-valeur en euros lorsque ce montant est exprimé en devises, et la référence de la déclaration d'importation ; c) La nature du bien et le montant de la livraison exonérée en vertu du I de l'article 262 ter du code général des impôts, et la contre-valeur en euros lorsque ce montant est exprimé en devises. II. – L'état mentionné au I est souscrit par le représentant, pour l'ensemble des opérations pour lesquelles il a été désigné, sur support papier ou informatique selon les modalités prévues par l'administration, au plus tard le 25 du mois qui suit chaque trimestre civil.
Code général des impôts, annexe iii
95 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298728
2002-01-01 00:00:00
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I. – Les assujettis établis dans un autre Etat membre de la Communauté européenne qui réalisent, en France, exclusivement des opérations mentionnées au 4 du II de l'article 277 A du code général des impôts ou au 4° du III de l' article 291 du même code peuvent, sans avoir à solliciter auprès des services fiscaux un numéro d'identification à la taxe sur la valeur ajoutée en France, recourir aux services d'un mandataire ponctuel. Ce mandataire, tacitement désigné, est chargé d'accomplir, au nom et pour le compte de ses mandants, les formalités qui leur incombent et, le cas échéant, d'acquitter la taxe devenue exigible. II. – Le mandat ponctuel s'applique obligatoirement : a) Au dépôt des déclarations trimestrielles mentionnées au III ; b) au dépôt des états récapitulatifs des clients mentionnés à l'article 289 B du code général des impôts ; c) Au paiement de la taxe devenue éventuellement exigible lorsque les conditions de la dispense de paiement ou de l'exonération applicables aux opérations mentionnées au I ne sont pas remplies. III. – Pour l'application de l' article 287 du code général des impôts, le mandataire ponctuel mentionné au I doit souscrire auprès du service des impôts un état trimestriel comportant les informations suivantes : 1. Le nom ou la dénomination, l'adresse du mandataire ponctuel ainsi que le numéro d'identification à la taxe sur la valeur ajoutée sous lequel sont effectuées les opérations mentionnées au I ; 2. Pour les opérations visées au 4 du II de l'article 277 A du code général des impôts : a) Le nom ou la dénomination, l'adresse et le numéro d'identification à la taxe sur la valeur ajoutée dans un autre Etat membre de la Communauté européenne de l'assujetti mandant ; b) La nature du bien et le montant de l'opération qui aurait dû être soumise à la taxe sur la valeur ajoutée lors de la sortie des biens du régime douanier communautaire ou du régime suspensif fiscal et la contre-valeur en euros de ce montant lorsqu'il est exprimé en devises ; c) Le montant de livraison exonérée conformément aux dispositions du I de l'article 262 ter du code général des impôts ou de l'exportation et, dans ce dernier cas, la référence à la déclaration en douane d'exportation, ainsi que la contre-valeur en euros de ces montants lorsqu'ils sont exprimés en devises ; 3. Pour les opérations mentionnées au 4° du III de l'article 291 du code général des impôts : a) Le nom ou la dénomination, l'adresse et le numéro d'identification à la taxe sur la valeur ajoutée dans un autre Etat membre de la Communauté européenne de l'assujetti mandant ; b) La nature du bien, le montant de l'importation et sa contre-valeur en euros lorsque ce montant est exprimé en devises et la référence à la déclaration en douane d'importation ; c) La nature du bien et le montant de la livraison exonérée conformément aux dispositions du I de l'article 262 ter du code général des impôts et la contre-valeur en euros de ce montant lorsqu'il est exprimé en devises. IV. – L'état trimestriel mentionné au III est souscrit par le mandataire ponctuel pour l'ensemble des opérations pour lesquelles il a été mandaté, sur support papier ou informatique, selon les modalités prévues par l'administration, au plus tard le 25 du mois qui suit chaque trimestre civil.
Code général des impôts, annexe iii
95 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045131962
2022-01-01 00:00:00
984893c40f40c925e8070f4cfb955eebd039553d08161473cf3a850b407eb53b
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-0.0032287088688462973, -0.024301817640662193, 0.00694701075553894, -0.04457918554544449, 0.06221834942698479 ]
Les assujettis établis dans la Principauté de Monaco et réalisant des travaux immobiliers en France déposent les déclarations prescrites par le 1 de l'article 287 du code général des impôts auprès du service des impôts de Menton. Les établissements bancaires ayant leur siège à Monaco et disposant d'un établissement stable en France sont tenus à la même obligation.
Code général des impôts, annexe iii
95 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298730
2006-12-16 00:00:00
8cd6f6b56a7ebc4586dc261e44e42310f6dc028099610b658a021a0c1e8ff407
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-0.02960003726184368, 0.004726707469671965, 0.022612618282437325, 0.019181303679943085 ]
Les déclarations prévues au 5 de l'article 298 sexdecies F , au V de l'article 298 sexdecies G et au V de l'article 298 sexdecies H du code général des impôts, ainsi que les paiements, sont transmis à la direction départementale des finances publiques de l'Oise. Cette direction est également chargée du recouvrement de la taxe sur la valeur ajoutée due, en application du IV de l'article 258, de l'article 258 A et de l'article 259 D du même code, par les assujettis qui se prévalent de l'un des régimes particuliers mentionnés aux articles 359,369 ter et 369 quaterdecies de la directive 2006/112/ CE du Conseil du 28 novembre 2006 relative au système commun de taxe sur la valeur ajoutée.
Code général des impôts, annexe iii
95 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045766140
2022-05-07 00:00:00
1ec351eda5db40b96ec4bd4a12618a4479b4c28d4f1a092eac58a655de244e41
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-0.014586662873625755, 0.012275362387299538, -0.034573618322610855, 0.04524385184049606 ]
Les sociétés de moyens qui bénéficient de l'exonération de la taxe sur la valeur ajoutée prévue à l'article 261 B du code général des impôts sont tenues de joindre à leur déclaration de résultat une déclaration établie sur un imprimé fourni par l'administration indiquant, pour la période d'imposition en cause : Les éléments nécessaires à l'identification des associés et à leurs droits dans le capital social ; Le montant des dépenses réparties entre les associés en désignant notamment les achats effectués pour le compte des associés, les frais de personnel, les frais afférents aux locaux, au mobilier et au matériel, les frais de bureau et les autres frais généraux.
Code général des impôts, annexe iii
96 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298732
1979-07-01 00:00:00
4432437ef6facef67b1590f1839111300493491607beead1d258eeab643edb22
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-0.022414913401007652, -0.03248775005340576, -0.04556519538164139, -0.0092086186632514, -0.024234315380454063 ]
Les tickets que les exploitants de discothèques et de cafés-dansants sont tenus de remettre à leurs clients en application du II de l'article 290 quater du code général des impôts doivent porter, en caractères imprimés par les caisses enregistreuses, les indications suivantes : – le nom de l'exploitant ou la raison sociale de l'établissement ; – l'adresse de l'établissement ; – la date (jour, mois et année) de la prestation ; – le nombre de consommations servies par catégorie ou tarif ; – le prix total exigé ; – le numéro d'ordre du ticket. Ces tickets sont remis aux clients en même temps que les prestations dont ils constatent le service.
Code général des impôts, annexe iii
96 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298737
1980-10-21 00:00:00
d77bb5fdfede39c6ab6212aa67a4cef70e32d6aa93a4baf1616ab35ad34ffe5d
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Les caisses enregistreuses utilisées pour l'émission des tickets prévus à l'article 96 B doivent présenter les caractéristiques suivantes : 1° Etre munies au minimum : a. D'un compteur d'opérations aux numéros consécutifs comportant au moins trois chiffres et augmentant d'une unité à chaque opération ; b. D'un compteur des opérations de remise à zéro des compteurs totalisateurs comportant au moins trois chiffres en augmentant d'une unité après chaque opération ; c. D'un compteur totalisateur général ; 2° Posséder deux stations d'impression permettant d'émettre simultanément : a. Le ticket destiné aux consommateurs ; b. Une bande de contrôle reprenant les indications, relatives aux prestations de services, portées sur les tickets et mentionnant : – le montant cumulé des sommes encaissées ; – e total cumulé des recettes obtenu lors des opérations de lecture ou de remise à zéro ; 3° Ne pas être dotées de dispositif permettant : a. D'exclure de la totalisation les sommes figurant sur le ticket ou sur la bande de contrôle, en dehors des relevés obtenus lors d'une opération de lecture ; b. De remettre à zéro : – le compteur des opérations de remise à zéro ; – le numéro consécutif des opérations ; – le grand total ; 4° Etre dotées : a. D'un dispositif permettant leur fonctionnement manuel ou sur batterie en cas d'interruption accidentelle de l'alimentation en courant électrique ; b. En ce qui concerne les caisses électroniques, de dispositifs permettant de garder en mémoire les données des compteurs totalisateurs et interdisant la remise à zéro des compteurs d'opérations en cas d'interruption de fonctionnement. Si cette interruption excède la durée de conservation des données en mémoire, celles-ci devront être portées sur la bande de contrôle ; 5° Etre munies d'un dispositif permettant d'avertir l'utilisateur de la fin imminente du rouleau d'approvisionnement de la bande de contrôle sans que leur fonctionnement en soit affecté.
Code général des impôts, annexe iii
96 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298738
1980-10-21 00:00:00
6df41bdb23292f482167db5545d0ea1665f735b2ed21ce9bbe5d5f4ed4da8943
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Les exploitants de discothèques et de cafés-dansants doivent pouvoir justifier de la nature et de la date de toutes réparations et autres interventions techniques effectuées sur leurs caisses enregistreuses. Lors de l'installation de ces caisses, ils doivent se faire délivrer par les fournisseurs ou installateurs une attestation mentionnant : a. Le numéro de la caisse ; b. Le relevé du compteur des opérations de remise à zéro et des compteurs totalisateurs avant la première opération commerciale. Ils doivent conserver les bandes de contrôle pendant six ans et les présenter à toute réquisition des agents des impôts.
Code général des impôts, annexe iii
96 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298739
1980-10-21 00:00:00
d1a05407668c7213c69c59b010c1c32ad578253cd131b30ce309e440bd3a61b9
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I.-Les factures émises dans les conditions prévues au 2° du VII de l'article 289 du code général des impôts tiennent lieu de factures lorsque l'authenticité de leur origine et l'intégrité de leur contenu sont garanties au moyen d'une signature électronique qualifiée. Constitue une signature électronique qualifiée une signature électronique avancée au sens de l'article 26 du règlement (UE) n° 910/2014 du Parlement européen et du Conseil du 23 juillet 2014 sur l'identification électronique et les services de confiance pour les transactions électroniques au sein du marché intérieur et abrogeant la directive 1999/93/ CE qui est créée à l'aide d'un dispositif de création de signature électronique qualifié répondant aux exigences de l'article 29 du règlement précité, et qui repose sur un certificat qualifié de signature électronique répondant aux exigences de l'article 28 du même règlement. La signature électronique est constituée d'un ensemble de données sous forme électronique, qui sont jointes ou associées à d'autres données électroniques et sert de méthode d'authentification du signataire, de garantie de l'intégrité du document signé et du consentement du signataire. Le signataire est une personne physique qui détient et met en œuvre le moyen de création de la signature électronique et qui agit pour son propre compte ou pour celui d'une personne physique ou morale qu'il représente. Le certificat qualifié de signature électronique est délivré par un prestataire de services de confiance qualifié qui remplit les missions et satisfait les conditions prévues à l'article 24 du même règlement (UE) n° 910/2014 du Parlement européen et du Conseil du 23 juillet 2014. II.-Les factures, la signature électronique à laquelle elles sont liées et le certificat électronique qui lui est attaché sont conservés dans leur forme et contenu originels par l'entreprise chargée de s'assurer qu'une facture est émise au sens du I de l'article 289 du code général des impôts, dans les conditions et délais fixés par l'article L. 102 B du livre des procédures fiscales .
Code général des impôts, annexe iii
96 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047560572
2023-05-19 00:00:00
f097d6d5ce1cb2b4c3a3e4028eced3cf51b49d8eeda585b9eb0d7ca792405c33
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I.-Lorsque l'entreprise destinataire d'une facture électronique garantie au moyen d'une signature électronique qualifiée dans les conditions prévues au 2° du VII de l'article 289 du code général des impôts s'est assurée de l'authenticité de l'origine et de l'intégrité du contenu de la facture reçue, cette signature électronique qualifiée vaut méthode de sécurisation pour l'entreprise. Afin de s'assurer de l'authenticité de l'origine et de l'intégrité du contenu de la facture reçue, l'entreprise peut : 1° Soit vérifier la signature électronique au moyen des données de vérification contenues dans le certificat électronique ainsi que l'authenticité et la validité du certificat attaché à la signature électronique ; 2° Soit recourir à un service de validation qualifié des signatures électroniques qualifiées au sens du règlement (UE) n° 910/2014 du Parlement européen et du Conseil du 23 juillet 2014 sur l'identification électronique et les services de confiance pour les transactions électroniques au sein du marché intérieur et abrogeant la directive 1999/93/ CE permettant de satisfaire aux deux exigences définies au 1°. II.-L'entreprise mentionnée au I conserve la facture, la signature électronique à laquelle elle est liée et le certificat électronique qui lui est attaché dans leur forme et contenu originels, dans les conditions et dans les délais fixés par l'article L. 102 B du livre des procédures fiscales.
Code général des impôts, annexe iii
96 F bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047560563
2023-05-19 00:00:00
829dcba7426f125bc651922b835c565dba6fe9d3272a8bb43e627fa5bfecf0c3
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I.-Les factures émises dans les conditions prévues au 4° du VII de l'article 289 du code général des impôts tiennent lieu de factures lorsque l'authenticité de leur origine et l'intégrité de leur contenu sont garanties au moyen d'un cachet électronique qualifié. Constitue un cachet électronique qualifié un cachet électronique avancé, conforme à l'article 36 du règlement (UE) n° 910/2014 du Parlement européen et du Conseil du 23 juillet 2014 sur l'identification électronique et les services de confiance pour les transactions électroniques au sein du marché intérieur et abrogeant la directive 1999/93/ CE qui est créé à l'aide d'un dispositif de création de cachet électronique qualifié répondant aux exigences de l'article 39 du règlement précité et qui repose sur un certificat qualifié de cachet électronique répondant aux exigences de l'article 38 du même règlement. Le cachet électronique est constitué d'un ensemble de données sous forme électronique, qui sont jointes ou associées logiquement à d'autres données sous forme électronique pour garantir l'origine et l'intégrité de ces dernières. Le créateur d'un cachet électronique est une personne morale. Le certificat qualifié de cachet électronique est délivré par un prestataire de services de confiance qui remplit les missions et satisfait les conditions prévues à l'article 24 du même règlement (UE) n° 910/2014 du Parlement européen et du Conseil du 23 juillet 2014. II.-Les factures, le cachet électronique auquel elles sont associées et le certificat électronique qui lui est attaché sont conservés dans leur forme et contenu originels par l'entreprise chargée de s'assurer qu'une facture est émise au sens du I de l'article 289 du code général des impôts , dans les conditions et dans les délais fixés par l'article L. 102 B du livre des procédures fiscales.
Code général des impôts, annexe iii
96 F ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047559578
2023-05-19 00:00:00
03039c9c079b2bf6b1997235c04f819ff895e19db041a9d0a8bcc03cb7c35880
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I.-Lorsque l'entreprise destinataire d'une facture électronique garantie au moyen d'un cachet électronique qualifié dans les conditions prévues au 4° du VII de l'article 289 du code général des impôts s'est assurée de l'authenticité de l'origine et de l'intégrité du contenu de la facture reçue, ce cachet électronique qualifié vaut méthode de sécurisation pour l'entreprise. Afin de s'assurer de l'authenticité de l'origine et de l'intégrité du contenu de la facture reçue, l'entreprise peut : 1° Soit vérifier le cachet électronique au moyen des données de vérification contenues dans le certificat électronique ainsi que l'authenticité et la validité du certificat attaché au cachet électronique ; 2° Soit recourir à un service de validation qualifié de cachets électroniques qualifiés au sens du règlement (UE) n° 910/2014 du Parlement européen et du Conseil du 23 juillet 2014 sur l'identification électronique et les services de confiance pour les transactions électroniques au sein du marché intérieur et abrogeant la directive 1999/93/ CE permettant de satisfaire aux deux exigences définies au 1°. II.-L'entreprise mentionnée au I conserve la facture, le cachet électronique auquel elle est liée et le certificat électronique qui lui est attaché dans leur forme et contenu originels, dans les conditions et dans les délais fixés par l'article L. 102 B du livre des procédures fiscales.
Code général des impôts, annexe iii
96 F quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047559583
2023-05-19 00:00:00
53ceea3eaffe4d7e00e357abcc5ed815b3aa9ba4d73ba96c02b999704265f4d0
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I. – Pour l'application du 3° du VII de l'article 289 du code général des impôts , les factures transmises par voie électronique qui se présentent sous la forme d'un message structuré selon une norme convenue entre les parties, permettant une lecture par ordinateur et pouvant être traité automatiquement et de manière univoque, constituent, sous réserve des II et III, des documents tenant lieu de factures d'origine. II. – Les entreprises qui transmettent leurs factures dans les conditions prévues au I recourent à un système de télétransmission répondant à des normes équivalentes à celle définie à l'article 2 de la recommandation 1994/820/CE de la Commission du 19 octobre 1994 concernant les aspects juridiques de l'échange de données informatisées, lorsque l'accord relatif à cet échange prévoit l'utilisation de procédures garantissant l'authenticité de l'origine et l'intégrité des données. III. – L'entreprise doit s'assurer que les informations émises en application du I, par elle-même, ou par un tiers ou client mandaté à cet effet, sont accessibles et conservées dans leur forme et contenu originels et dans l'ordre chronologique de leur émission dans les conditions et dans les délais fixés par l'article L. 102 B du livre des procédures fiscales. L'entreprise destinataire de ces informations doit, quelle que soit la personne qui les a reçues en son nom et pour son compte, s'assurer qu'elles sont accessibles et conservées dans leur forme et contenu originels et dans l'ordre chronologique de leur réception dans les conditions et dans les délais fixés par l'article L. 102 B précité. L'entreprise, qui émet ou reçoit des factures dans les conditions mentionnées au I, doit, quelle que soit la personne qui a matériellement émis ou reçu les messages, en son nom et pour son compte, s'assurer qu'est tenue et conservée sur support informatique, pendant le délai fixé au premier alinéa du I de l'article L. 102 B précité, une liste récapitulative séquentielle de tous les messages émis et reçus et de leurs anomalies éventuelles. IV. – Les systèmes de télétransmission des factures prévus par le présent article respectent les spécifications fixées par arrêté du ministre chargé du budget.
Code général des impôts, annexe iii
96 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027361033
2013-04-27 00:00:00
98acb89c544d7164fbaf5f58e92269a403fe7bd2d6e30c62d7f02f2afbe86937
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-0.02617991529405117, 0.03579025715589523, 0.029293635860085487, 0.010411456227302551 ]
La liste récapitulative mentionnée au III de l'article 96 G est restituable sur écran ou sur support informatique. La restitution doit pouvoir être effectuée d'une façon sélective en fonction des informations obligatoires que la liste doit comporter.
Code général des impôts, annexe iii
96 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027361038
2013-04-27 00:00:00
b4030935d0af47a80dcac9a887d2229d120081fc21d98af968f29b6ae03f2e7a
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Les factures sous forme papier ou électronique, dont l'authenticité de l'origine, l'intégrité du contenu et la lisibilité sont assurées par des contrôles visés au 1° du VII de l' article 289 du code général des impôts ainsi que les éléments constitutifs de ces contrôles sont conservés dans leur forme et contenu originels par l'entreprise chargée de s'assurer qu'une facture est émise au sens du I de l'article 289 précité et par l'entreprise destinataire de ces factures, dans les conditions et dans les délais fixés par l'article L. 102 B du livre des procédures fiscales.
Code général des impôts, annexe iii
96 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027361041
2013-04-27 00:00:00
ea40b0f96c7bbb5aa021b00f6fb9aa15d83eca26f62d04888005408fd801bc8a
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-0.06124204397201538, -0.01689889281988144, -0.0018348870798945427 ]
Les informations des factures, sous forme papier ou électronique, émises et reçues doivent être identiques. Sur demande de l'administration, elles sont restituées en langage clair par l'entreprise chargée de s'assurer qu'une facture est émise au sens du I de l'article 289 du code général des impôts, quelle que soit la personne qui a émis les factures en son nom et pour son compte. Elles sont, en outre, restituées dans les mêmes conditions par l'entreprise destinataire de ces factures, quelle que soit la personne qui les a reçues en son nom et pour son compte. Les informations des factures sous forme électronique sont, à la demande de l'administration, restituables sur écran, sur support informatique ou sur papier. La restitution porte sur l'intégralité des informations émises et reçues, qu'elles soient obligatoires ou facultatives. Elle doit pouvoir être opérée de manière sélective. Les données sont restituées lisiblement en mode caractères, en langage clair et intelligible.
Code général des impôts, annexe iii
96 I bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027357858
2013-04-27 00:00:00
c79f6f92a94e16705d09150f7dbc6eb0e4d95a926abf4a7b375005b4af4046b8
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-0.03384454548358917, 0.012485764920711517, 0.036514442414045334, -0.00021891319192945957 ]
L'état récapitulatif prévu à l'article 289 B du code général des impôts se rapportant aux opérations portant sur les biens est souscrit par l'assujetti ou, le cas échéant, par son représentant désigné en application de l'article 289 A du même code ou par son mandataire ponctuel mentionné à l'article 95 B.
Code général des impôts, annexe iii
96 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045131937
2022-01-01 00:00:00
24aa7d4f854138e10c32ed02686a548ec5e7d9d25642b3d50a4bf85699d50d4f
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L'état récapitulatif mentionné à l'article 96 J contient les informations prévues par les dispositions du II de l'article 289 B du code général des impôts relatives aux opérations et, le cas échéant, aux régularisations, pour lesquelles l'obligation de déclaration prévue par cet article est née au cours du même mois civil. L'état est transmis à l'administration des douanes au plus tard le dixième jour ouvrable du mois suivant le mois considéré. Il est souscrit, daté et signé par la personne mentionnée à l'article 96 J ou par la tierce personne mandatée à cet effet.
Code général des impôts, annexe iii
96 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045131930
2022-01-01 00:00:00
70194411bf5fd6567cb5b5f62336f0b0fe1c53487ce713e67b49136b9bbb30b3
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Les omissions ou inexactitudes constatées par le déclarant défini au second alinéa de l'article 96 K ou portées à sa connaissance font l'objet, dès leur constat, d'un état récapitulatif rectificatif souscrit par l'intéressé. Cet état récapitulatif rectificatif, souscrit auprès de l'administration des douanes, comporte les mentions prévues au II de l'article 289 B du code général des impôts. Il est déposé sans délai jusqu'à l'expiration d'une période de six ans décomptée à partir du mois au titre duquel les omissions ou inexactitudes ont été commises.
Code général des impôts, annexe iii
96 M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045131919
2022-01-01 00:00:00
38e0c381788909c55cb297da1fc61ecedfe632e62b1e1d02cae3b2ff61c4a217
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I. – Toute personne identifiée à la taxe sur la valeur ajoutée en France qui fournit un service pour lequel le preneur est redevable de la taxe sur la valeur ajoutée dans un autre Etat membre de l'Union européenne en application de l'article 196 de la directive 2006/112/CE du 28 novembre 2006 est tenue de souscrire l'état récapitulatif prévu au III de l' article 289 B du code général des impôts ; II. – L'état récapitulatif prévu au III de l'article 289 B du code général des impôts est déposé auprès de l'administration des douanes par voie électronique, au plus tard le dixième jour ouvrable du mois qui suit celui au cours duquel la taxe est devenue exigible dans l'autre Etat membre conformément aux articles 63 à 66 de la directive 2006/112/CE du 28 novembre 2006 ; III. – Les assujettis bénéficiant du régime de franchise prévu à l'article 293 B du code général des impôts peuvent souscrire l'état récapitulatif au moyen d'un formulaire papier conforme au modèle établi par l'administration des douanes ; IV. – L'état récapitulatif prévu au III de l'article 289 B du code général des impôts mentionne : 1° Le numéro d'assujetti à la taxe sur la valeur ajoutée du prestataire ; 2° L'adresse et la raison ou la dénomination sociale du prestataire ; 3° La période au titre de laquelle l'état est établi ; 4° Le numéro d'identification à la taxe sur la valeur ajoutée du preneur des services attribué par l'Etat membre dans lequel il est redevable de la taxe en application de l'article 196 de la directive 2006/112/CE du 28 novembre 2006 ; 5° Le montant total, en euros et hors taxe sur la valeur ajoutée, des prestations de services effectuées ; 6° S'il y a lieu, le montant des régularisations commerciales effectuées en application du 1 de l' article 272 du code général des impôts. V. – Les omissions et les inexactitudes constatées par le déclarant ou portées à sa connaissance font l'objet, dès leur constat, d'un état rectificatif. L'état rectificatif, souscrit par le même déclarant auprès de l'administration des douanes, comporte les mentions prévues au IV.
Code général des impôts, annexe iii
96 N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022497135
2010-07-15 00:00:00
b9b0f0fd77834cbd355546fa84d0c2e5670a780b0908e7a261479e872a087f0d
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I. – La demande de remboursement prévue à l'article 289 D du code général des impôts doit être introduite avant le 30 septembre suivant l'année civile au cours de laquelle la taxe est devenue exigible. II. – La demande de remboursement est réputée introduite lorsque toutes les informations que l'Etat membre de remboursement peut exiger en application des articles 8,9 et 11 de la directive 2008/9/CE du 12 février 2008 ont été fournies. III. – L'administration ne transmet pas la demande à l'Etat membre de remboursement lorsque, au cours de la période de remboursement, le requérant établi en France : 1° N'était pas assujetti à la taxe sur la valeur ajoutée ; 2° N'a effectué que des livraisons de biens ou des prestations de services exonérées sans droit à déduction de la taxe sur la valeur ajoutée payée à un stade antérieur en vertu des articles 261 à 261 E du code général des impôts ; 3° A bénéficié de la franchise en base prévue à l' article 293 B du code général des impôts ; 4° A bénéficié du régime forfaitaire agricole prévu aux articles 298 bis , 298 quater et 298 quinquies du code général des impôts. IV. – La décision de transmettre ou non la demande prise par l'administration est notifiée à l'assujetti par voie électronique.
Code général des impôts, annexe iii
96 O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022497167
2010-07-15 00:00:00
6e24aab5a98b8c982a74bfd8894638b3eb16ebec632159b0646f80511bd913f8
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Le 4° du III de l'article 291 du code général des impôts s'applique lorsque l'expédition du bien vers un autre Etat membre de l'Union européenne est consécutive à son importation et que l'assujetti importateur fournit, au moment de l'importation, les informations suivantes : 1° a. Le numéro d'identification à la taxe sur la valeur ajoutée qui lui a été attribué s'il est établi en France ; b. Le numéro d'identification à la taxe sur la valeur ajoutée qui lui a été attribué en France s'il est établi dans un autre Etat membre de l'Union européenne ou, le cas échéant, le numéro attribué à son mandataire ponctuel désigné conformément au I de l'article 95 B ; c. Le numéro d'identification à la taxe sur la valeur ajoutée qui lui a été attribué et sous lequel agit son représentant fiscal, désigné conformément au I de l'article 289 A du code général des impôts, s'il est établi en pays tiers ou, le cas échéant, le numéro d'identification à la taxe sur la valeur ajoutée sous lequel agit son représentant désigné conformément au III de l'article 289 A précité ; 2° a. Le numéro d'identification à la taxe sur la valeur ajoutée attribué dans un autre Etat membre à l'assujetti auquel les biens sont livrés en exonération de taxe sur la valeur ajoutée conformément au 1° du I de l'article 262 ter du code général des impôts ; b. Le numéro d'identification à la taxe sur la valeur ajoutée attribué à cet importateur dans l'Etat membre d'arrivée de l'expédition ou du transport des biens lorsque ces derniers font l'objet d'un transfert exonéré de taxe sur la valeur ajoutée conformément au 2° du I de l'article 262 ter du code général des impôts ; 3° Un élément de preuve justifiant que les biens importés sont destinés à être transportés ou expédiés vers un autre Etat membre. A cette fin, l'assujetti importateur peut, notamment, produire l'un des documents suivants : a. Un document de transport ; b. Une facture du transporteur ou un contrat d'assurance relatif au transport des biens vers un autre Etat membre ; c. Un contrat conclu avec l'acquéreur ou une correspondance commerciale mentionnant un lieu de destination dans un autre Etat membre ; d. Un bon de commande écrit émanant de l'acquéreur et indiquant que les biens doivent être expédiés ou transportés vers un autre Etat membre ; e. Un bon de livraison ou un bon d'enlèvement mentionnant un lieu de destination dans un autre Etat membre.
Code général des impôts, annexe iii
96 P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024182408
2011-06-12 00:00:00
42355d42b338d44a2137b25ce5d1d065259999dc5ec73c2975bf2a32b134e837
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-0.030188504606485367, -0.0238554198294878, -0.021373754367232323, 0.03858885169029236 ]
Le numéro individuel d'identification prévu au 3 de l'article 298 sexdecies F du code général des impôts est composé de l'acronyme " EU ", suivi de trois chiffres propres à l'Etat membre d'identification, des cinq chiffres de l'identifiant unique et d'un chiffre clef.
Code général des impôts, annexe iii
97 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298771
2003-08-31 00:00:00
8f627d82780f0ec4558aa3471e3caedca0704f532e8041ac95505d435f3abbc3
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Lorsque l'administration le radie du registre d'identification dans les cas prévus au 4 de l'article 298 sexdecies F , au III de l'article 298 sexdecies G et au IV de l'article 298 sexdecies H du code général des impôts, l'assujetti ou son intermédiaire en est informé par voie électronique. Cette information reprend les motifs de la radiation.
Code général des impôts, annexe iii
97 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043584938
2021-07-01 00:00:00
523e89c2460af8463c386b22827537d6f44d4e7231f1322e6375c07d0d90b0ee
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I. - Sont considérés comme biens d'occasion les biens meubles corporels susceptibles de remploi, en l'état ou après réparation, autres que des œuvres d'art et des objets de collection ou d'antiquité et autres que des métaux précieux ou des pierres précieuses. II. - Sont considérées comme œuvres d'art les réalisations ci-après : 1° Tableaux, collages et tableautins similaires, peintures et dessins, entièrement exécutés à la main par l'artiste, à l'exclusion des dessins d'architectes, d'ingénieurs et autres dessins industriels, commerciaux, topographiques ou similaires, des articles manufacturés décorés à la main, des toiles peintes pour décors de théâtres, fonds d'ateliers ou usages analogues ; 2° Gravures, estampes et lithographies originales tirées en nombre limité directement en noir ou en couleurs, d'une ou plusieurs planches entièrement exécutées à la main par l'artiste, quelle que soit la technique ou la matière employée, à l'exception de tout procédé mécanique ou photomécanique ; 3° A l'exclusion des articles de bijouterie, d'orfèvrerie et de joaillerie, productions originales de l'art statuaire ou de la sculpture en toutes matières dès lors que les productions sont exécutées entièrement par l'artiste ; fontes de sculpture à tirage limité à huit exemplaires et contrôlé par l'artiste ou ses ayants droit ; 4° Tapisseries et textiles muraux faits à la main, sur la base de cartons originaux fournis par les artistes, à condition qu'il n'existe pas plus de huit exemplaires de chacun d'eux ; 5° Exemplaires uniques de céramique, entièrement exécutés par l'artiste et signés par lui ; 6° Emaux sur cuivre, entièrement exécutés à la main, dans la limite de huit exemplaires numérotés et comportant la signature de l'artiste ou de l'atelier d'art, à l'exclusion des articles de bijouterie, d'orfèvrerie et de joaillerie ; 7° Photographies prises par l'artiste, tirées par lui ou sous son contrôle, signées et numérotées dans la limite de trente exemplaires, tous formats et supports confondus. III. - Sont considérés comme objets de collection les biens suivants, à l'exception des biens neufs : 1° Timbres-poste, timbres fiscaux, marques postales, enveloppes premier jour, entiers postaux et analogues, oblitérés ou bien non oblitérés mais n'ayant pas cours et n'étant pas destinés à avoir cours ; 2° Collections et spécimens pour collections de zoologie, de botanique, de minéralogie, d'anatomie, ou présentant un intérêt historique, archéologique, paléontologique, ethnographique ou numismatique. IV. - Les objets d'antiquité sont les biens meubles, autres que des œuvres d'art et des objets de collection, ayant plus de cent ans d'âge.
Code général des impôts, annexe iii
98 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298775
1995-10-27 00:00:00
cad6b8f6ed928645fb96f6d816fdd85889555109fa63ee547cff5a9ae1a06e78
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-0.02316296100616455, -0.02538345195353031, 0.007474288810044527, 0.04437674954533577, 0.033253010362386703 ]
Afin de bénéficier de l'exonération de taxe sur la valeur ajoutée prévue à l'article 298 sexdecies A du code général des impôts, la facture relative aux opérations portant sur les pièces d'or d'investissement désignées au b du 2 de cet article mentionne pour ces pièces : a. Leur dénomination ; b. L'année et le pays de leur émission ; c. Leur poids en or ; d. Le cours de l'or fin sur le marché libre au jour de la livraison.
Code général des impôts, annexe iii
98 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298776
2001-03-31 00:00:00
c022e3864e6c9ab177117d8fc1f9f9298d0d03f2252bccab4dce56de5ae2a946
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Sont considérés notamment comme des services fournis par voie électronique au sens du 12° de l'article 259 B du code général des impôts : a. La fourniture et l'hébergement de sites informatiques, la maintenance à distance de programmes et d'équipement ; b. La fourniture de logiciels et la mise à jour de ceux-ci ; c. La fourniture d'images, de textes et d'informations et la mise à disposition de bases de données ; d. La fourniture de musique, de films et de jeux, y compris les jeux d'argent et de hasard, et d'émissions ou de manifestations politiques, culturelles, artistiques, sportives, scientifiques ou de divertissement ; e. La fourniture de services d'enseignement à distance ; Lorsque le prestataire de services et le preneur communiquent par courrier électronique, cela ne signifie pas en soi que le service est fourni par voie électronique.
Code général des impôts, annexe iii
98 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042980052
2021-01-01 00:00:00
bab6ea5cddfb682b73c200baf247bb6aeb57dc0d1aa3f2002cfa4e1d90ec6647
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-0.027806416153907776, 0.06336376070976257, 0.03748687729239464, 0.02433384396135807 ]
1. Les exploitants agricoles qui bénéficient du régime du remboursement forfaitaire prévu aux articles 298 bis , 298 quater et 298 quinquies du code général des impôts peuvent, pour leurs ventes de fruits et légumes, recevoir mandat de leurs clients redevables de la taxe sur la valeur ajoutée de rédiger en leur lieu et place les attestations qu'ils doivent joindre à la déclaration annuelle prévue au I de l'article 266 de l'annexe II au code général des impôts. 2. Le mandat doit être donné par écrit et figurer soit sur un document valable pour une année civile, soit sur les bulletins d'achat que les acheteurs délivrent à leurs fournisseurs exploitants agricoles. En ce dernier cas, le mandat ne concerne que les produits faisant l'objet des bulletins sur lesquels il figure. 3. Les clients qui donnent le mandat prévu au 1 ne peuvent pas délivrer, pour l'année considérée, l'attestation annuelle prévue par l' article 290 bis du code général des impôts. 4. Les exploitants agricoles visés au 1 établissent une attestation pour chaque client redevable de la taxe sur la valeur ajoutée. Cette attestation doit reprendre les bulletins d'achat ou les bons de livraison que ce client leur a délivrés au cours de l'année précédente en application de l'article 290 bis du code général des impôts ; elle se substitue à celle prévue par ce texte et est opposable au client qu'elle concerne. 5. Les exploitants agricoles visés au 1 doivent conserver les bulletins d'achat ou les bons de livraison correspondant aux attestations qu'ils ont établies eux-mêmes, selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales et les représenter à toute demande des agents de l'administration des impôts. 6. Les attestations annuelles rédigées par les exploitants agricoles sont conformes au modèle indiqué par l'administration.
Code général des impôts, annexe iii
98 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296971
1990-06-15 00:00:00
6666f6186af89b0f2fcd02b5b1ac58b14712536eb8fdbab40f2ae939fb16af2c
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La taxe sur les exploitants de plateformes de mise en relation par voie électronique en vue de fournir certaines prestations de transport prévue à l' article 300 bis du code général des impôts est déclarée et liquidée : 1° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime réel normal d'imposition mentionné au 2 de l'article 287 du code général des impôts , sur l'annexe à la déclaration mentionnée au 1 du même article 287 ; 2° Pour les redevables de la taxe sur la valeur ajoutée soumis au régime réel simplifié d'imposition prévu à l'article L. 162-1 du code des impositions sur les biens et services, sur l'annexe à la déclaration annuelle mentionnée au 3 de l'article 287 du code général des impôts ; 3° Dans tous les autres cas, sur l'annexe à la déclaration prévue au 1 du même article 287 déposée auprès du service de recouvrement dont relève le siège ou le principal établissement du redevable.
Code général des impôts, annexe iii
98 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045865801
2022-06-06 00:00:00
06907fcf7c6c2466eeae138d74523e1ad88e7b2d7d7c1d137a4f6a44f929f7a8
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-0.005947040859609842, -0.04360673204064369, 0.04741285368800163, -0.021192649379372597, 0.015345227904617786 ]
Les redevables acquittent la taxe sur les exploitants de plateformes de mise en relation par voie électronique en vue de fournir certaines prestations de transport par voie dématérialisée lors du dépôt de la déclaration.
Code général des impôts, annexe iii
98 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045865806
2022-06-06 00:00:00
cdef74ecc19bb2115fbfafca95fefa0ac179b6832c4c302e9a307a67f904530e
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0.014398103579878807, 0.037072811275720596, 0.03553345799446106 ]
Pour l'application des dispositions du VI de l'article 302 bis K du code général des impôts, constituent un système aéroportuaire les aéroports de Paris-Charles-de-Gaulle, de Paris-Orly et de Paris-Le Bourget.
Code général des impôts, annexe iii
99
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029134348
2014-06-26 00:00:00
fb880297ce9756901dc2346db9bfaefe292a20babcc47ba57d66aae2cfe951c1
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La redevance sanitaire d'abattage est perçue par le service des impôts dans tous les établissements où il est procédé à l'abattage des animaux ou au traitement du gibier sauvage dans les établissements bénéficiant de l'agrément prévu à l'article L. 233-2 du code rural et de la pêche maritime. Elle est assise sur le nombre de carcasses d'animaux de chaque espèce.
Code général des impôts, annexe iii
111 quater A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022343230
2010-05-08 00:00:00
57071d9e1f33197c76388485ee8ba46841a13976560878111b6bf279acf8a27d
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-0.004311727825552225, -0.01705029048025608, 0.012429306283593178, 0.02962474711239338, -0.05194707587361336 ]
Toute personne qui, habituellement ou occasionnellement, se livre, pour son compte ou pour le compte de tiers, aux opérations d'abattage d'animaux de boucherie et de charcuterie, de volailles, de lapins domestiques, de gibier d'élevage ou de traitement du gibier sauvage doit : 1° Souscrire, préalablement à toute opération, une déclaration d'existence auprès du service des impôts dont dépend le lieu d'abattage ou de traitement du gibier sauvage ; 2° Tenir un registre permettant de dégager, jour par jour, et sans blanc ni rature, les éléments nécessaires à la constatation, à la liquidation et au contrôle de la redevance sanitaire d'abattage ; 3° Déclarer et acquitter la redevance, selon le cas, sur l'annexe à chaque déclaration mensuelle de taxe sur la valeur ajoutée pour les redevables qui acquittent cette taxe selon les modalités prévues au premier alinéa du 2 de l'article 287 du code général des impôts susvisé ou sur celle déposée au cours du mois suivant la fin de chaque trimestre civil pour les redevables mentionnés au troisième alinéa du 2 du même article. Pour les redevables placés sous le régime simplifié d'imposition prévu à l'article 302 septies A du même code, la redevance est déclarée et acquittée lors du dépôt de la déclaration mentionnée au 3 de l'article 287 précité. Lors du dépôt de la déclaration, le redevable adresse au directeur départemental de l'agriculture et de la forêt un relevé des éléments déclarés. Les obligations prévues aux 1° et 2° ci-dessus ne s'appliquent pas aux personnes assujetties à la taxe sur la valeur ajoutée qui sont astreintes aux obligations prévues au II de l' article 286 quater du code général des impôts et par ses textes d'application.
Code général des impôts, annexe iii
111 quater G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030067048
2015-01-01 00:00:00
aabf153fcd891ba8d81fa9bf6d621469775faf7f56f94e0a65e2ea431f42f0ae
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Les saisies totales ou partielles pratiquées dans les abattoirs ou dans les établissements agréés de traitement du gibier sauvage par les services d'inspection sanitaire et les exportations ou les expéditions vers les Etats membres de l'Union européenne ne donnent pas lieu au remboursement de la redevance sanitaire d'abattage.
Code général des impôts, annexe iii
111 quater I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030067044
2015-01-01 00:00:00
348adc012339b6aae3ec2f13388d43316c18f44126f9f8ca500cd2fbd79440ee
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La redevance sanitaire d'abattage mentionnée à l' article 302 bis N du code général des impôts est modulée en fonction du classement des établissements ou, le cas échéant, de leurs chaînes d'abattage au regard de la fréquence des contrôles officiels à réaliser, au sens du 1 de l'article 3 du règlement (CE) n° 882/2004 du Parlement européen et du Conseil du 29 avril 2004 relatif aux contrôles officiels effectués pour s'assurer de la conformité avec la législation sur les aliments pour animaux et les denrées alimentaires et avec les dispositions relatives à la santé animale et au bien-être des animaux. La redevance due pour les abattages réalisés dans les établissements ou sur les chaînes d'abattage classés au 31 décembre de l'année précédente en catégorie A ou B en application de l'article D. 233-15 du code rural et de la pêche maritime est modulée à la baisse. La redevance due pour les abattages réalisés dans les établissements ou sur les chaînes d'abattage classés au 31 décembre de l'année précédente en catégorie D ou E en application de ce même article est modulée à la hausse. La redevance due pour les abattages ou traitements réalisés dans les établissements ou sur les chaînes d'abattage classés au 31 décembre de l'année précédente en catégorie A ou B en application des articles D. 233-16 ou D. 233-17 du code rural et de la pêche maritime est modulée à la baisse. La redevance due pour les abattages ou traitements réalisés dans les établissements ou sur les chaînes d'abattage classés au 31 décembre de l'année précédente en catégorie C ou D en application de ces mêmes articles est modulée à la hausse. Le taux de modulation de la redevance est fixé par arrêté conjoint des ministres chargés de l'agriculture et du budget
Code général des impôts, annexe iii
111 quater J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026484581
2013-01-01 00:00:00
6a429dddabf0523ef0391f9721dcdfa60deb15a4f8238544850bbfbdfee2f2e3
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La redevance sanitaire de découpage est perçue par le service des impôts auprès des mêmes personnes que la redevance sanitaire d'abattage et conformément aux dispositions de l'article 111 quater G . Elle est assise sur le poids de viande fraîche net, tel qu'il est défini à l'article 111 quater LA , constaté lors de la pesée et atténué des abattements prévus au même article.
Code général des impôts, annexe iii
111 quater L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298807
1999-03-31 00:00:00
fd64851acbff53080efc64af696cb38da7f1c13365bce6237fd87df2bb11e04a
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I. - Pour les animaux des espèces bovine, ovine, caprine et pour ceux des espèces chevaline, asine et leurs croisements ainsi que pour les gibiers ongulés d'élevage ou sauvages, le poids de viande net est celui des quatre quartiers de l'animal abattu, saigné, dépouillé et éviscéré, défalcation faite : a) De la tête qui doit être enlevée par section au niveau de l'articulation de l'occiput et de la première vertèbre cervicale, la section étant effectuée suivant un plan perpendiculaire au grand axe des vertèbres cervicales ; b) D'une partie des membres sectionnés à l'articulation du genou pour les antérieurs et à celle du jarret pour les postérieurs ; c) Des organes contenus dans les cavités thoracique, abdominale et pelvienne mais à l'exclusion des rognons et des graisses de rognons pour les veaux et les ovins ; d) Des organes génitaux et mammaires ; e) Pour les gros bovins, du parage des gouttières jugulaires dans la limite d'un kilogramme par animal et des graisses externes des régions dorsales et latérales sans que cette élimination puisse mettre à nu le tissu musculaire. II. - Pour les animaux de l'espèce porcine, le poids de viande net est celui de l'animal abattu, saigné et éviscéré en carcasse entière ou divisée par le milieu, y compris la tête et les pieds, sans les soies, les sabots, les organes génitaux, la langue, la panne, les rognons et le diaphragme. Toutefois, les carcasses de porc peuvent être présentées à la pesée avec la langue. Dans ce cas, le poids de viande net constaté à chaud donne lieu à un abattement de 0,5 % qui s'ajoute à celui prévu au V ci-après. III. - Les volailles s'entendent des coqs, poules, poulets, canards, oies, dindes et pintades, ainsi que des autres oiseaux élevés et abattus comme des animaux domestiques. Pour les volailles, les lapins domestiques et les gibiers d'élevage ou sauvages autres qu'ongulés, le poids de viande net à retenir est celui de la carcasse découpée ou non. IV. - Toute partie de l'animal attenant à la carcasse au moment de la pesée est incluse dans le poids de viande net. V. - Pour les animaux de boucherie et de charcuterie, la pesée doit être effectuée dans l'heure qui suit l'étourdissement de l'animal. Le poids de viande net constaté donne lieu à un abattement de 2,5% pour les viandes provenant des animaux de l'espèce porcine et de 2 % pour celles provenant des animaux des espèces bovine, ovine et caprine et des espèces chevaline, asine et leurs croisements. Pour les volailles, le lapin domestique et le gibier d'élevage ou sauvage, la pesée doit être effectuée dans les vingt-quatre heures qui suivent l'abattage ou le traitement pour le gibier sauvage, pour chacun des lots d'animaux abattus ou traités par un même propriétaire ou pour son compte. Les quantités de viandes nettes reportées sur la déclaration mentionnée à l'article 111 quater G sont arrondies au kilogramme le plus voisin. Elles donnent lieu aux abattements ci-après, également arrondis : De 10% du poids de viande net pour les viandes provenant des animaux de l'espèce porcine pour tenir compte de la tête et des pieds pesés avec la carcasse ; De 5% du poids de viande net pour les volailles lorsque le foie et le gésier ont été détachés de la carcasse, mais pesés et emballés avec celle-ci.
Code général des impôts, annexe iii
111 quater LA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298810
2000-03-31 00:00:00
27b51a9c6fccf5b74fd9b6e9c3dfe85c157cba20e46ee23c84db7ac549784899
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-0.02712848223745823, 0.035745278000831604, 0.006270579528063536, 0.035535696893930435 ]
Pour les viandes de volailles, de lapin domestique ou de gibier d'élevage ou sauvage autre qu'ongulé, la redevance sanitaire de découpage n'est pas due sur les carcasses pour lesquelles l'abatteur, le tiers abatteur, la personne qui procède au traitement du gibier sauvage, celle qui réalise des acquisitions intracommunautaires, l'importateur ou le déclarant en douane justifie d'une destination autre qu'un atelier de découpe agréé en application de l'article L. 233-2 du code rural et de la pêche maritime.
Code général des impôts, annexe iii
111 quater M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022343496
2010-05-08 00:00:00
02ba8a876a0d5e572b675f36b9c47d837a30cf8f45f7259c8e7e342ca46d92cc
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Les saisies totales ou partielles pratiquées dans les abattoirs ou dans les établissements agréés de traitement du gibier sauvage par les services d'inspection sanitaire et les viandes qui font l'objet d'achats effectués par les organismes d'intervention ne donnent pas lieu à la perception de la redevance sanitaire de découpage.
Code général des impôts, annexe iii
111 quater N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298817
2000-03-31 00:00:00
320e2c20edc79e0036b86002dd7b2cc0fc828d0b9da9de3f0b3cff5ef633fa12
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-0.024382129311561584, -0.017108628526329994, 0.006056660786271095, 0.0038872170262038708, -0.04028511047363281 ]
La redevance sanitaire de découpage n'est pas due pour les viandes en carcasse de toutes espèces, les viandes en carcasse, demi-carcasse ou demi-carcasse découpée en un maximum de trois morceaux de gros ou de quartiers des espèces bovine, ovine, caprine, porcine et des espèces chevaline, asine ou leurs croisements ainsi que pour les gibiers ongulés d'élevage ou sauvages qui sont exportées ou expédiées vers les Etats membres de la Communauté européenne.
Code général des impôts, annexe iii
111 quater O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298822
2000-03-31 00:00:00
db28d5564c23a00bee8287c51c49796362654a52e2a22b0b5a45f001185d7af2
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A l'importation, la redevance sanitaire de découpage est perçue dans les conditions prévues à l'article 111 quater R sur les viandes reprise au tableau ci-dessous déclarées pour la mise à la consommation dans le territoire douanier. NUMÉRO du tarif des douanes DÉSIGNATION DES MARCHANDISES Ex 0201 Viandes des animaux domestiques de l'espèce bovine fraîches ou réfrigérées. Ex 0202 Viandes des animaux domestiques de l'espèce bovine congelées. Ex 0203 Viandes des animaux domestiques de l'espèce porcine fraîches, réfrigérées ou congelées. Ex 0204 Viandes des animaux domestiques des espèces ovine, caprine, fraîches, réfrigérées ou congelées. Ex 0205-00-00 Viandes des animaux domestiques des espèces chevaline, asine, mulassière, fraîches, réfrigérées ou congelées. Ex 0207 Viandes fraîches, réfrigérées ou congelées des volailles du numéro 0105. 0208 Autres viandes comestibles, fraîches, réfrigérées ou congelées. 0209 Lard sans parties maigres, graisse de porc et graisse de volailles non fondues, frais, réfrigérés, congelés, salés ou en saumure, séchés ou fumés. Ex 0210 Viandes comestibles des animaux domestiques repris aux numéros 0101 à 0105 inclus, salées ou en saumure, séchées ou fumées. 1501 Saindoux ; autres graisses de porc et graisses de volailles fondues, même pressées ou extraites à l'aide de solvants. Ex 1601 Saucisses, saucissons et produits similaires de viandes d'animaux domestiques repris aux numéros 0101 à 0105 inclus et préparations alimentaires à base de ces produits. Ex 1602 Autres préparations et conserves de viandes d'animaux domestiques repris aux numéros 0101 à 0105 inclus. Ex 1902.20.30 Pâtes alimentaires farcies contenant en poids plus de 20 % de saucisses, saucissons et produits similaires de viandes d'animaux domestiques repris aux numéros 0101 à 0105 inclus. Le tarif de la redevance sanitaire de découpage à retenir pour les préparations et conserves de viandes de boucherie, de charcuterie, de volailles, de lapin domestique et de gibier d'élevage ou sauvage (numéro ex 1601 et ex 1602 du tarif des douanes) dans la composition desquelles entrent des viandes d'espèces animales différentes est égal à celui prévu pour la viande dont le tarif est le plus faible.
Code général des impôts, annexe iii
111 quater P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298827
2000-03-31 00:00:00
b701e332eb520fd557945cd1bfa652e474621e86c07ad979107885f8b7ce2675
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Pour les viandes en provenance des autres Etats membres de la Communauté européenne, la redevance sanitaire de découpage est perçue dans les conditions prévues à l'article 111 quater R sur les viandes en carcasse, demi-carcasse ou demi-carcasse découpée en un maximum de trois morceaux de gros ou quartiers des animaux des espèces bovine, ovine, caprine, porcine et des espèces chevaline, asine ou leurs croisements ainsi que des gibiers ongulés d'élevage ou sauvages, reprises au tableau ci-dessous : NUMÉRO du tarif des douanes DÉSIGNATION DES MARCHANDISES Ex 0201 Viandes des animaux domestiques de l'espèce bovine fraîches ou réfrigérées. Ex 0202 Viandes des animaux domestiques de l'espèce bovine congelées. Ex 0203 Viandes des animaux domestiques de l'espèce porcine fraîches, réfrigérées ou congelées. Ex 0204 Viandes des animaux domestiques des espèces ovine, caprine, fraîches, réfrigérées ou congelées. Ex 0205-00-00 Viandes des animaux domestiques des espèces chevaline, asine, mulassière, fraîches, réfrigérées ou congelées. 0208 Autres viandes comestibles, fraîches, réfrigérées ou congelées.
Code général des impôts, annexe iii
111 quater Q
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006298834
2000-03-31 00:00:00
cb5a9b9f4c540551644afcc41d83cdea558abb2e143cb8b20b17d49e5455bb9b
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