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art. Civil Code 1328: Effectiveness of an act

The private deeds to date have against third parties until the day they were recorded, the day of his death or one of those who have subscribed, or the day when their substance is found in the report made by public officers, such as minutes of sealed or inventory.

[During an inspection, the presentation of a certificate or a certificate of indebtedness is not enforceable against the administration if there was no registration with the tax.
This formalism that seems at first a little excessive, however, is understandable. Just at a ESFP eg arrange with a friend to create certificates that will be thrown in the garbage and our various transactions, loans or grants will not taxable.
In terms of this formalism family loan is generally not required.

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If accounting audit of a company or a taxpayer engaged in a trade or business whose turnover is less than € 1,526,000 case of companies whose principal business is to sell merchandise, goods, supplies and food to take away or eat on site or provide housing, or to 460 000 € if other companies or any taxpayer engaged in a non-business whose turnover or the annual gross revenue is less than € 460 000, administration responds in a within sixty days after receiving the comments of the taxpayer following the proposed correction in the first paragraph of Article L. 57 . Failure to notify a response within that period constitutes acceptance of the observations of the taxpayer.

Response time mentioned in the first paragraph does not apply if serious irregularities denying probative value accounting.

[Provisions applicable to controls for which an audit opinion was issued after 1 January 2008]

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CGI L57 A 80 k 1: Benefits Transfer contract work

1. Any compensation paid during the termination of employment contract is a taxable remuneration, subject to the exemption provided to 22 of section 81 and the following provisions.

not constitute taxable compensation:

1 ° Benefits mentioned in Articles L. 1235-2, L. 1235-3 and L. 1235-11 L. 1235-13 Labour Code;

2 ° severance payments or voluntary redundancy payments as part of a plan to safeguard employment within the meaning of Articles L. 1233-32 and L. 1233-61 L. 1233-64 Labour Code;

3 the fraction of the severance payments outside the framework of a plan to safeguard employment within the meaning of Articles L. 1233-32 and L. 1233-61 L. 1233-64 Labour Code, which does not exceed
a. twice the amount of the total gross salary received by the employee During the calendar year preceding the termination of his employment contract, or 50% of the amount of compensation if the threshold is higher, within six times the limit specified in Article L. 241-3 of the Social Security Code in effect at the date of payment of benefits;
b. the amount of severance pay under the collective branch, or inter-professional agreement or, failing that, by law

4 ° the fraction of benefits that retirement n does not exceed:
a. twice the amount of compensation Annual gross perceived by the employee during the calendar year preceding the termination of his employment contract, or 50% of the amount of compensation if the threshold is higher, within five times the limit specified in Article L. 241-3 of the Social Security Code in effect at the date of payment of benefits;
b. the amount of the allowance for retirement under the collective branch, or inter-professional agreement or, failing that, by law.

5 ° The proportion of voluntary severance payments to employees as part of an agreement collective management of jobs and skills in accordance with Article L. 2242-17 Labour Code, not exceeding four times the limit specified in Article L. 241-3 of the Social Security Code in effect at the date of payment of compensation.


2. Is also a taxable remuneration paid any compensation in connection with the termination of their functions, corporate officers, directors and persons referred to in Article 80 ter . However, in cases of forced separation of functions, including revocation, only the portion of compensation that exceeds amounts defined in 3 and 4 of 1 is taxable.

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Evaluation after two months ...

Evaluation after two months ...

And say I wanted to keep my blog dedicated to my expatriation to Singapore ... and this is the second post only after two months of expat!

short, what to say ... except that I have not really had time to get bored from arrival at Singap 'looking for an apartment, my new taf, the phone package to manage Internet, the paperwork (although easier than in France), the bank, the return to source for a trip to the U.S. for 15 days, etc ... and so on (bcp ...). Finally

good, to summarize my two months here and for "newbies" that would land soon, and history to start a small lexicon - Here is a first modest feedback:

• Visa : The administration here is rather effective - Everything passes MOM (Ministry of Manpower). Remaining 2 years, I had to apply for the Employment Pass, and also pass a battery of medical tests including a chest X-ray and an HIV test! (Outrageous in my opinion) ... but hey, what do you ... you have to spend to get the "holy grail". Compulsory visa for a period exceeding six months.

• Singlish : The local language. the must of Singap '... a kind of English grammatical structures a bit wobbly and a mixture with Malay, Tamil and Chinese. Above all, end all sentences with lah! "You get it lah? . You'll see, but it gives ca dépayse its charm Singap '.

• Currency: Simple. One Singapore dollar (sin doll ', or S $) = 0.5euros.

• Rent: Holy C @ # $ ... they have a serious housing here. The prices are just unrealistic. After a 15th to aparts visited via my agent, I finally found a place fairly close to my work (Suntec City). ... but what's that expensive! To give you an idea ... my budget rent represents 40% of my total budget. That said, I preferred the luxury of living alone rather than flatmate, which allows for more affordable Loyes bcp (Count between S $ 1000-1600) for a flatmate in aprt not far from the center). To find an apartment, I suggest you contact an agent directly when you are on site (List here). Otherwise there's always Craigslist or Singapore Expats (Very convenient for watching the Candos in photos).

• Cost of life : Rather reasonable ... I'd say maybe 10-20% cheaper than in France. But make no mistake ... this is not the Third World here, it costs relatively expensive compared to the rest of Asia. Alcohol and tobacco are extremely expensive. It will cost you S $ 18 (9euros) for a pack of 6 beers in Carrefour (If so, Has it even two to Singap '!), S $ 20 for a drink at Clark Quay or S $ 11 for a Clopper package. Otherwise the local food is very cheap. The 'western' products are themselves very expensive (no surprise here). Hairdresser: It will cost you between $ 20 and S 30.

• Food Court: Or how to eat local for S $ 3-5. And besides, it's super good. There are around and that's where everybody eats.

• Durians : Fruit locker smell horrible! (Really, no other words). Favorite fruit of Singaporeans. It should taste good as a local specialty ... just once!

• Singaporeans : Shopping and food. ... The two favorite pastimes, and my tour guide was not lying! Otherwise, Singaporeans are very cute and closely follow Western fashion obviously (well I'm not an expert mode either ... for me, the week suit, flip flops and shorts on weekends, it's pretty simple).

• Taxi / Bus : Singap is the country that has the most taxis per capita in the world ... Therefore, it is also the cheapest (some sin 'dollars each way). Do not even think about buying a car, the plates are auctioned, you ca simply double the price of a car. Buses are also effective, very inexpensive, and almost all are air conditioned and is integrated TV lol).

• Bank: A piece of advice, take a bank with NETS. It a kind of Moneo, but almost mandatory here, otherwise you'll spend your time writing checks to pay bills (and me, I hate checks!). Needless to say that e-commerce, they know not here. Not possible to pay bills online. Faithful to HSBC or another, go your way and prefer a local bank).

• Clark Quay : Species HQ for expats and GSP (see below). Bars and clubs to go out on weekends. Quite nice after a week of taf charged.

• GSP : Sarong Party Girl. Understand here promiscuous local girl and particularly attracted to Caucasian (white) and 5C (Cach, Credit Card, Car, Condo, Career). I am not a drawing, eh.

• Climate: Warm and humid ... nothing new here except that the whole time the same temperature, with a few showers from time to time but not last long. The good news: Clim everywhere!

• Internet / Phone / TV : Somewhat similar to triple-play offers in France, 3 operators sharing the market. Singtel, M1 and Sarthub. Possibility to have Internet only for S $ 40. TV5 is available through Starhub. Finally the phone is cheap locally, but you leave the island ... the bill hits like the sun!

If you arrive soon Singap ', do not hesitate to contact me ... it is with pleasure that I will try to answer your questions.

As for me, as it is to see the rehearsal of the National Day Parade ... Singaporean National Day to be held next week.

soon, Clement

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Art. 8: Art Societies

Subject to the provisions of Article 6, the associated partnerships and general partners of limited partnerships are, when these companies did not opt for the taxation of limited liability companies personally subject to tax on income from social benefits commensurate with their rights in society. In case of dismemberment of ownership of all or part of the shares, the life tenant is subject to tax on income for the portion corresponding to rights in the benefits conferred by its quality of life tenant. The bare owner is not subject to income tax at the rate of income taxed in the hands of the usufructuary.
It is the same under the same conditions: 1 °
members of civil society who are not, in law or in fact, one of the types of companies referred to in Article 206 1 and, subject exceptions provided for in section 239 b, does not engage in a business or transactions referred to articles 34 and 35;
2 Members of ventures - including syndicates - are indefinitely responsible and whose names and addresses were given to the administration;
3 members of limited liability companies which have opted for the tax treatment of partnerships in accordance with Article 3 of Decree-IV ° 55-594 of 20 May 1955, modified, or those provided by Article 239 bis AA.
4 of a single member limited liability company if that shareholder is an individual;
5 of shareholder or shareholders of a farm with limited liability.
NOTE: Act 2006-11 2006-01-05 art. 9 II Official Journal January 6, 2006: "The provisions of I apply to taxes owed to the financial years ending on or after the date of publication of this law."

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's it! I just received the contract offer from my company: A 2-year local contract offices in Singapore! Naturally, I accepted it ☺.

not hide that I'm pretty excited by this idea to find myself over there ... I hate!

Okay so as long for each departure abroad, we will start with the least funny ... obtain a work visa, allowing you to access the grail, er sorry, the Employment Pass, sesame necessary to legally work in Singap '. In short, some legal tangles, translation qualifications and experiences pros, and some (long) weeks to wait.

Bon ba I'm just starting the paperwork, so I commend myself ... more the next episode.

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translucent. 6: The tax household

1. Each taxpayer is taxable to tax on income, both because of its profits and personal incomes than those of her children and persons deemed to bear the meaning of sections 196 and 196 Aa. Income earned by dependent children deemed equal of either of their parents, unless the contrary is proved, be deemed equally divided between the parents.

Except under the provisions 4 and 5, married persons are subject to joint taxation for income received by each of them and those of their children and dependents in the first paragraph, this tax is on behalf of husband , preceded by "Sir or Madam."
partners bound by a civil solidarity pact as defined in Article 515-1 of the Civil Code are subject to income referred to in the first paragraph, a joint assessment. The tax is established in both their names, separated by the word "or."

2. The taxpayer may claim separate taxes for its children where they derive income from their work or an independent fortune of her own.
3. Any adult aged under twenty-one years, or less than twenty-five years when studying, or whatever his age, while performing his military service or is afflicted with an infirmity, may opt, within the declaration, and subject to the fourth paragraph 2 of Article II of 156, between: 1 °

taxation of his income in terms of common law;

2 The attachment to the taxpayer to which it belonged before his majority, if the taxpayer to whom it relates accepts this connection and includes in its taxable income to income earned during the entire year by the person, the attachment may be asked, for the years following the year in which he attains his majority, to one or the other parents when they are taxed separately.
If the person seeking the attachment is married, the option causes the connection of household income to the income of one parent or a spouse.

3 ° The attachment to the taxpayer who picked her up after she became an orphan of father and mother, if the taxpayer to which it belongs accept this attachment and includes in its taxable income to income earned during the entire year by that person.

4. The spouses are subject to separate taxes: a.
When separate property and not living under the same roof;
b. Anytime and pending separation or divorce, they were allowed to have separate residences;
c. Where in an abandonment of the marital home by either spouse, each has separate income.

5. Each partner is personally taxable income that was disposed of during the year of her marriage to the date thereof.

6. In case of death of one spouse, the tax levied on the profits and income not yet taxed is in the name of the spouses. The surviving spouse is personally taxable to the period after death.

7. Each of the partners bound by a civil solidarity pact is personally taxable income that was available from the date the pact was terminated in accordance with Article 515-7 of the Civil Code.

8. a. Where the agreement is terminated during the calendar year of its conclusion or the following year for a reason other than marriage between partners or death one of them, each member of the pact is the subject of a separate tax for the year to its conclusion and that of his break, and endorses this statement of amendment to the income he has had during the subscription year of the pact.
b. When people bound by a civil solidarity pact to marry each other, the provisions of 5 do not apply. When marriage takes place during the calendar year of breaking the pact or the following year, taxpayers are subject to joint taxation under the year of fracture and that of marriage. They shall, if necessary, to stabilize statements made under the year of the fracture.

NOTE: These provisions apply from the income tax in 2004.

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Art. 4A and 4B: The taxable persons: Territoriality RI


Article 4 A
People who have their fiscal domicile in France are liable to income tax because of their overall revenues.
Those whose fiscal domicile is located outside France are subject to this tax because their only income from French sources.


Article 4 B
1. Are considered to have their tax domicile France within the meaning of Article 4 A:
a. People who have their homes in France or the place of their principal residence;
b. Those who exercise a professional activity in France, employed or not, unless they can show that the activity is conducted on an accessory;
c. Those in France the center of their economic interests.
2. Are also regarded as having their tax domicile in France the state employees who serve or are responsible for mission in a foreign country and who are not subject in this country to a personal tax on their total income.

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Art 1649-OA FMI: Application of the tax shield

1. The right to refund of the portion of taxes that exceeds the threshold specified in Article 1 shall be acquired by the taxpayer on 1 January of the second year following the completion of income mentioned in 4.
The taxpayer means the tax unit as defined in Article 6, fiscally domiciled in France within the meaning of article 4 B, 1st January in the year following the completion of income mentioned in 4.
2. Provided they have been paid in France and, on the one hand, for charges other than those mentioned in e and f, they are not deductible for income tax categorical income of other Second, for the charges listed in a, b and e, they have been regularly reported, the charges to be taken into account in determining entitlement to a refund are:
a) the income tax due on income mentioned in 4;
b) the solidarity tax on wealth, established under the year following the achievement of revenue referred to 4;
c) the property tax on buildings and property tax on undeveloped land, established under the year following the completion of income mentioned in 4, relating the main residence of the taxpayer and paid to local authorities and public institutions of intercommunal cooperation and the additional fees to those fees levied by the Ile-de-France and other institutions and organizations authorized to collect these additional taxes except the tax on the removal of garbage;
d) the housing tax, established under the year following the completion of income mentioned in 4, accrues local authorities and public institutions of intercommunal cooperation, relating to housing taxpayer's principal and additional fees to the tax levied by other institutions and organizations authorized to collect these taxes;
e) Contributions and levies provided for in Articles L. 136-6 and L. 245-14 of the Code of Social Security and Article 15 of Ordinance No. 96-50 of January 24, 1996 on the reimbursement of social debt and the additional contribution to these levies, under 2 of Article L. 14-10-4 of the Code of Social Action and families on income from assets included in the income referred to 4;
f) Contributions and levies under sections L. 136-1 to L. 136-5, L. 136-7 and L. 245-15 of the Code of Social Security and Articles 14 and 16 of Ordinance No. 96-50 of January 24, 1996 cited above, as well as the additional contribution to these levies, under article 2 of L. 14-10-4 of the Code of Social Action and families on income from work and replacement investment products included in the income mentioned in 4.
3. The charges are mentioned in 2 minus refunds of income tax rebates received or obtained during the year following the completion of income mentioned under 4. When the charges mentioned
to c 2 are established on behalf of corporations and groups not subject to corporation tax which the taxpayer is a member, it is considered that part of those taxes in proportion to the taxpayer's rights in the accounting profits of these companies and groups. In case of joint ownership, it is considered that part of those taxes in proportion to the taxpayer's rights in the undivided.
When charges are made on behalf of several taxpayers, the amount of taxes to be used for the determination of restitution is equal to the taxes mentioned in d 2, the amount of such charges divided by the number taxpayers and accountable to the charges mentioned in a and b 2, the amount of taxes equal to the fraction of the tax base of the taxpayer requesting the refund.
4. The income to be taken into account for determining entitlement to restitution means that achieved by the taxpayer, with the exception of income in kind not subject to income tax under Article II of 15. It consists of:
a) Net income subject to tax on income increased, where applicable, the amount of the allowance referred to in Article 150-0 D bis. Capital gains referred to in sections 150 to 150 U UA are deductions as provided in sections 150 to 150 V VE. Notwithstanding the first paragraph of this 4, income subject to tax on income, the taxpayer's option, by an average basis, in particular pursuant to Articles 75-0 B, 84 A or 100 bis, or split, particularly under section 75-0 A, 163 A or 163 bis, are taken into account during the period of application of these provisions, the amount actually taxed under each year;
b) Products subject to withholding;
c) income exempt from tax on income derived during the same year in France or outside France, with the exception of capital gains mentioned in II and III of Article 150 U and services mentioned in 2, 2 bis, 9, 9 ° and 33 ° ter bis Article 81.
5. The income mentioned is reduced to 4:
a) categorical deficits whose charge is authorized by Section I of Article 156;
b) The support amount deducted under 2 ° of II of Article 156 ;
c) contributions or bonuses deducted under section 163 quatervicies.
6. The income housing savings accounts mentioned in Articles L. 315-1 to L. 315-6 of the Code of Construction and Housing savings plans popular listed to 22 of section 157 as well as purchase contracts or funding and investments of the same nature as those in other units of account are made for the purposes of 4, the date of enrollment into account.
7. The gains from disposals of securities, social rights and similar securities that do not exceed the threshold by 1 of Article 150-0 I of A are not taken into account in determining entitlement to restitution.
8. Requests for refunds must be filed before December 31 of the second year following the achievement of revenue mentioned in 4. The provisions of Article 1965 L shall apply.
The repayment of sums unduly returned is requested under the same rules of procedure and under the same sanctions in respect of income tax even when the income taken into account in determining entitlement to restitution are from a period prescribed. Claims are presented, investigated and tried under the rules of procedure in relation to income tax.

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Art 1 of the CGI: Tax shield

Direct taxes paid by a taxpayer may not exceed 50% of its revenues. The conditions of application of this law are defined in Article 1649-0 A.

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Art. L274 LPF: Prescription of action to recover

Accountants Treasury made no action against a defaulting taxpayer for four consecutive years from the date of the covering up of the role lose their appeal and are deprived of all rights and any action against this liability.

The period of four years mentioned in the first paragraph, which is prescribed by the Action for
recovery is interrupted by acts including recognition from the
taxpayers and other acts of interrupting prescription.

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Art. L23A LPF: ISF inquiries and information

To control Tax Solidarity on capital, the administration may ask the taxpayer for clarification. It may also ask for justifications
on the composition of assets and liabilities of its heritage.
These applications, which are independent of a process of examining personal tax situation, the taxpayer set a deadline for reply which shall not be less than two months
.
If no response or if the justifications provided for in Article 885 of the Z tax code or requested under the first paragraph is deemed insufficient, the administration may correct the statements of solidarity tax on capital in accordance with the procedure for rectification under section contradictory L. Article 55
-------------------------
similar to L16 and L69 for sending a request for information and intelligence to the taxpayer especially during a SFS

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Art. L17 LPF: Evaluation

For registration fees and cadastral taxes or value added tax when it is due to place of duty or tax administration taxes can adjust the price or valuation of property used as a basis for the collection of a tax when the price or value assessment appears below the actual market value assets transferred or appointed in the acts or declarations.
The corresponding correction is performed following the procedure for rectification under section contradictory L. 55, the administration is bound to prove inadequate prices expressed and assessments provided in the acts or declarations.

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Art. L16b LPF: How to search and seizure

I. When the judicial authority seized by the tax administration considers that there are presumptions that a taxpayer is evading the assessment or payment of taxes on income or profits or value added tax by engaging in purchases or sales without invoices, using or issuing invoices or documents not related to actual operations or knowingly failing to pass or to pass through or in writing or by passing knowingly false or fictitious entries in the keeping of records is required by the tax code, it may, as provided in II, authorize agents of the administration of taxes, not below the rank of inspector and authorized for that purpose by Director General of Taxation, to seek evidence of such conduct, conducting visits to all places, even private ones, where parts and related documents may be held and their input, whatever the medium.

II. Each visit must be authorized by an order of the President of the Tribunal de Grande Instance in whose jurisdiction the premises are situated to visit or a judge delegated by him.
(The President of the High Court may delegate this function to the judge of freedoms and detention).
The judge must verify in a concrete way that the application for leave before it is well founded, this request must contain all the information in possession of the directors of to justify the visit.
The order comprises:
address places to visit;
The name and title of authorized official who requested and received permission to conduct the searches.
J. motivates his decision by stating the facts and law which holds that a presumption in this case, the existence of fraudulent schemes in which evidence is sought.
If, on the occasion of the visit, the authorized officers discovered the existence of a safe in a credit institution which the person occupying the places visited and which holds papers and documents relating the conduct referred to in I may be, they may, upon authorization by any means by the judge who made the order, immediately to the visit of the box. Mention of this authorization is given to the minutes under IV.
The visit and the seizure of documents shall be under the authority and supervision of a judge who has authorized them. To this end, he gave instructions to all officers involved in these operations.
It means a police officer assigned to assist in these operations and to keep informed of their progress.

may, if he sees fit, go to the local during surgery. At any moment he may decide the suspension or termination of the visit.
The order shall be notified verbally and on-site at the time of the visit to the occupier or his agent who receives a full copy against a receipt or signature in the record provided in IV. In the absence of the occupant or his representative, the order is served after the visit, by registered letter with acknowledgment of receipt. The notice is deemed made on the date of receipt on the notice.
Failing receipt, he proceeded to the service of the order in
conditions provided by articles 550 and following of the Code of Criminal Procedure. The time and manner of the remedy are listed on the acts of notification and service.
The order referred to in the first paragraph is likely that an appeal on points of law as required by the Code of Criminal Procedure, this appeal is not suspensive. The time to appeal runs from the notification or the notification of the order.

III. The visit, which can not be started six hours before or after twenty-one hours, was performed in the presence of the occupier or his representative; if not possible, the police officer requires two witnesses chosen from persons under his authority or that the tax administration.
Officials of the administration of taxes mentioned in I can be assisted by other tax officials empowered under the same terms as the inspectors.
Tax officials empowered, the occupier or his representative and the police officer may inspect the documents before their seizure.
The police officer responsible for compliance with professional secrecy and rights of the defense in accordance with the third paragraph of Article 56 of the Code of Criminal Procedure, Article 58 of the Code is applicable.

IV. A written statement of terms and the conduct of the transaction and recording the findings is prepared on the spot by the officials of the tax administration. An inventory of documents seized it is attached if applicable. The minutes and the inventory signed by the officials of tax administration and the police officer and by the persons mentioned in the first paragraph of III, in case of refusal to sign, mention is made the minutes.
If the inventory on the spot difficulties, the documents seized are placed under seal. The occupant or his representative is informed that he may attend the opening of the seals that occurs in the presence of the police officer, the inventory is established.

V. The originals of the minutes and the inventory once they were established, addressed to the judge who authorized the visit, a copy of these documents is given to the occupier or his representative.
The documents seized are returned to the occupier of the premises within six months of the visit, but when a prosecution criminal cases are initiated, their return is authorized by the competent judicial authority.
VI. Tax administration can not rely on taxpayer information collected after return of documents seized or their reproduction and implementation of control procedures in the first and second paragraphs of Article L. 47.

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Art. L47 LPF: Possibility to be assisted by counsel during an external audit

An examination of the personal tax situation with regard to income tax or a tax audit can be undertaken without the taxpayer has been notified by the sending or giving of notice verification.

The notice must specify the period subject to audit and express mention, under pain of nullity of the proceedings, the taxpayer is entitled to be assisted by counsel of his choice.

The notice sent or delivered to the taxpayer before the initiation of an investigation of the personal tax situation may include a request for statements.

If unannounced seeking to establish physical hardware elements of the operation or the existence and status of accounting records, the notice of audit of accounts is submitted to the commencement of findings material. The merits of accounting documents can begin only after a reasonable period for the taxpayer to be assisted by counsel (The provisions of this paragraph have an interpretative nature: Law No. 82-1126 of December 29, 1982, Art. 74-II).

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Art. L12 LPF - ESFP

1st. Provisions relating to the examination of the personal tax situation.
Art. L. 12. - Under the conditions provided for in this book, the Tax Administration may conduct an examination of the tax situation of individuals with regard to income tax, whether or not their tax domicile in France when they have obligations under the tax.
At this review, the directors can monitor the consistency between, on one hand the declared income and, secondly, the financial situation, cash position and the elements of the lifestyle of the household members tax.
Under pain of nullity of taxation, an examination of the personal tax situation may extend over a longer period than one year after receiving the audit notice.
This period is extended by the deadline, if any, to the taxpayer and, at the request of the latter to meet to requests for clarification or justification for the excess over the two months specified in Article L. 16 A
it also extended the thirty days provided for in Article L. 16 A and the time required for the administration to obtain records of account where the taxpayer has not exercised its right to produce them within sixty days of the administration's request or receive information requested to foreign authorities, where the taxpayer could have foreign income or direct from abroad.
The period mentioned in the third paragraph is increased to two years in case of discovery, under control of occult activity. It is the same when, in the initial period of one year, articles L. 82 C or L. 101 have been implemented.

> C = L 82 In any proceeding before the civil or criminal, the Crown may disclose records to the administration of finances.
> = L.101 The judicial authority shall communicate to the financial administration any indication that it may collect, such as to assume a fraud in tax matters or any maneuver which had the object or having resulted to defraud or compromise a tax, whether a civil or commercial or criminal information or corrections even ended by a non-suit.

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Length of Art. 238A of the CGI: Definition of a privileged tax country

interest, arrears and other obligations, debts and deposits, fees to transfer or grant of licenses, patents for inventions, trademarks, processes or formulas, manufacturing and other similar rights or remuneration for services, paid or payable by a natural or legal person resident or established in France with natural or legal persons who are domiciled or established in a foreign State or territory outside France and are subject to preferential tax treatment, are allowed as deductible expenses for the preparation of tax only if the debtor demonstrates that expenditures reflect actual operations and they do not show an abnormal or exaggerated.

For the purposes of the first paragraph, persons are regarded as subject to a preferential tax regime in the state or territory in question if they are not taxed or if they are subject to income taxes or whose income is less than the amount of over half that of the tax on profits or income from which they were accountable in terms of common law in France, if they were resident or established.

The first paragraph also apply to any payment made to an account held in a financial institution established in a state or territory listed in that paragraph.

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Art. L23A FMI: ISF - Request for justification and clarification

To control the solidarity tax on wealth, the administration may ask the taxpayer for clarification. It may also ask for justifications on the composition of assets and liabilities its heritage.
These applications, which are independent of a process of examining personal tax situation, the taxpayer set a deadline for reply which shall be not less than two months.
If no response or if the justifications provided for in section 885 Z the tax code or requested under the first paragraph is deemed insufficient, the administration may correct the statements of solidarity tax on capital in accordance with the procedure of rectification under section contradictory L. 55 .

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Art. 885W and 885X FMI - ISF - Date - Representative

Art. 885 W.

I. Taxpayers should subscribe later than 15 June each year a statement of their assets deposited service tax from their homes on 1 January and accompanied by payment of the tax [See also Article 121 Z d s Annex IV].

II. Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code must jointly sign a declaration under I.
III. In case of death of the debtor, the provisions of Article 2 of 204 apply.

Art. 885 X.
People owning property in France without having their tax residence and the persons mentioned in Article 2 of 4 B may be invited by the tax department to designate a representative to France in accordance with Article 164 D .

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Art. 885Z FMI - ISF - Justification liabilities

Upon filing of the declaration of solidarity tax on wealth, taxpayers should include in their statement of evidence supporting the existence, purpose and amount of debts for which the deduction is made. ____________

Receipts to accompany the declaration (CGI, Art. 885 Z; DB 7 S 512, No. 21 ; BO 7 S- 5-02).
Taxpayers must submit their statements of evidence supporting the existence, purpose and amount of debts for which the deduction is made, including:
- all acts and writings on these debts, that they are authentic form or under private seal;
- loan contracts or debt;
- statements of bank accounts or postal whose debit balance on 1 January.
Moreover, the rationale for liability, the taxpayer must attached to his statement:
- specifically mentioning the purpose of each of the debts which the deduction is made;
- indicate, where applicable, method of calculating the amount of liabilities deducted.
It is recognized however that the tax claims no evidence for charges to which it holds the items.

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Art.123bis FMI - people holding accounts abroad

1. Where an individual domiciled in France directly or indirectly holds at least 10% of shares, shares, financial rights or voting rights in a corporation, organization, trust or similar institution established or constituted outside France and subject to a preferential tax regime, profits or income benefits of this corporation, organization, trust or similar institution are deemed to be income from movable capital of that individual in the proportion of shares or financial rights it holds directly or indirectly when the asset or property of the corporation, organization, trust or comparable institution mainly consist of securities, receivables, deposits or current accounts.

For the purposes of the first paragraph, the privileged nature of a tax system is determined accordance with the provisions of section 238 A as compared with the tax system applicable to a company or authority mentioned in paragraph 1 of Article 206

2. Shares, stocks, financial rights or voting rights held indirectly by the person mentioned in 1, mean the stock, shares, financial rights or voting rights held through a chain of stocks, shares of financial rights or voting rights, the appreciation of the percentage of shares, shares, financial rights or voting rights held and operates by multiplying together the percentage holding of such shares or the rights or financial voting rights in succession.

Indirect holding includes shares, shares, financial rights or voting rights held directly or indirectly by the spouse of the person, or their ancestors or descendants. However, these shares, shares, financial rights or voting rights are not taken into account in computing the income from movable capital of the individual mentioned in 1.

3. Profits or income referred to in a positive shall be deemed earned on the first day of the month following the close of the fiscal year of the corporation, organization, trust or similar institution established or incorporated outside France or, in the absence of exercise ended a year, December 31. They are determined according to the rules laid down by this Code as if the corporations, organizations, trusts or comparable institutions were taxed at the corporate tax in France. The local tax paid on profits or revenue positive because by the corporation, organization, trust or similar institution is deductible from income deemed to be income from movable capital of the individual, in the proportion mentioned in 1, provided it is comparable to the corporate tax.

However, when the corporation, organization, trust or similar institution is incorporated or constituted in a State or Territory has not concluded a convention on administrative assistance with France, the taxable income of the individual may not be less than the product of the fraction of net assets or net assets of the corporation, organization, trust or comparable institution, calculated under the conditions set at 1, a rate equal from that mentioned in 1 of 3 of Article 39

4. Income distributed or paid to an individual referred to by a legal person, agency, trust or institution comparable do not constitute taxable income under section 120 except for the portion that exceeds the taxable income referred to in 3.

5. A decree in Conseil d'Etat determines the conditions of application of the foregoing, including the reporting obligations of individuals [See Rules 50 bis and 50 f of Annex II].

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art. 100BIS FMI: Spreading recipes - Calculation of average

I. Taxable profits from the literary, scientific or artistic as well as those from the practice of a sport can, at the request of taxpayers subject to the regime controlled the statement, be determined by subtracting from the average year income taxation and the previous two years, the average expenditure for those years.
Taxpayers who adopt this mode of assessment for any year are obliged to be controlled reporting system with respect to profits derived from their literary, scientific or artistic work or those from the practice of a sport. The option remains valid until it has been explicitly revoked, in case of cancellation, the first paragraph, however, continue to have effect on profits made over the years covered by the option.

II. As the income tax of 1982, taxpayers may also ask to be taken into account the average revenue and expenditure for the taxation year and previous four years.
Taxpayers who adopt this period can not reverse their option for the following years.

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L76B - Right of Communication - Information taxpayer

The administration is obliged to inform the taxpayer of the content and origin of information and documents obtained from third parties on which it relied to establish the tax subject of the proposal under first paragraph of Article L. 57 or the notification provided for in Article L. 76. It communicates, prior to recovery, a copy of the above documents to the taxpayer who requests it.

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L55 LPF - Procedure for corrections contradictory

Subject to the provisions of Article L 56, when the tax administration has been a failure, inaccuracy, omission or concealment in the factors used to calculate taxes, duties, taxes, fees or sums whatsoever due under the tax code, the corresponding adjustments are made following the procedures for correcting contradictory defined in Articles L. 57 to L. 61 A . This procedure
also applies when the administration makes the replenishment of the amount of industrial or commercial profit, non-profit business and trade, agricultural or turnover determined by a real mode of taxation.

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L57 LPF - Motivation corrections

administration address the taxpayer a proposed correction to be justified so as to enable him to comment or make known its acceptance [See also article L. 54 B ].

In case of application of Article L. 47 A , administration says the taxpayer the type of treatment used. When
to adjust the price or valuation of a business or a customer, pursuant to Article L. 17 , the administration is based on comparison with the disposal of other assets, the obligation to state reasons is actually completed by the indication:
1 dates mutations considered;
2 ° address funding or places of professions;
3 of the nature of the activities;
4 and the transfer price, sales or profits, whether this information are subject to compulsory disclosure, or otherwise, averages of these figures on the companies for which are provided to the matters described in paragraphs 1, 2 and 3.
When the administration rejects the comments of the taxpayer's response must also be motivated.

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The founding texts of taxation come from several sources. Each end
year is a law passed initial finance (LDF) and a supplementary budget (LDR) for the year just ended. The texts adopted are then added to the code

CGI - General Tax Code or any such annex (Annex I to Annex IV) LPF
- Book of Tax Procedures

But the administration says the texts adopted because the application remains problematic given the complexity of the matter. It publishes its doctrine in the Official Bulletin of taxes (BOI) by editing instructions.

All this building under the eye of administrative tribunals or judicial case law tempers, accentuates, and evolves as interpreter in all legal matters.