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.
