LexInter | December 4, 2003 | 0 Comments

LAW OF AUGUST 1, 2003 RELATING TO SPONSORSHIP TO ASSOCIATIONS AND FOUNDATIONS

LAW n ° 2003-709 of August 1, 2003 relating to sponsorship, associations and foundations (1)

NOR: MCCX0300015L

The National Assembly and the Senate have adopted,

The President of the Republic promulgates the law whose content follows:

Article 1

  1. – Article 200 of the General Tax Code is amended as follows:1 ° In the first paragraph of 1, the rate: “50%” is replaced by the rate: “60%” and the rate: “10%” is replaced by the rate: “20%”;2 ° The a of 1 is worded as follows:

    “a) Foundations or associations recognized as being of public utility and, for employees of founding companies or group companies only, within the meaning of article 223 A, to which the association belongs. founding company, corporate foundations, when these organizations meet the conditions set out in b;”

    3. After the sixth paragraph 1, is inserted f as follows:

    “F) Non-profit organizations which provide free meals to people in difficulty, which help to promote their accommodation or which mainly provide free care mentioned in 1 ° of 4 of section 261 to people in difficulty.”;

    4 ° In the seventh paragraph of 1, the word: “sixth” is replaced by the word: “seventh”;

    5 ° After the 1, a 1 bis is inserted as follows:

    “1 bis. For the application of the provisions of 1, when the donations and payments made during a year exceed the limit of 20%, the excess is carried forward successively to the following years up to the fifth inclusive and gives rise to the reduction. tax under the same conditions. “;

    6 ° 4 is repealed;

    7 ° In 5, the words: “of 1 and 4” are replaced by the words: “of 1”.

    II. – The provisions of I apply to donations and payments made from January 1, 2003.

    III. – Article L. 80 C of the book of tax procedures is thus reinstated:

    “Art. L. 80 C. – The tax fine provided for in article 1768 quater of the general tax code is not applicable when the administration has not responded within six months to an organization which has requested, in the same conditions as those provided for in the penultimate paragraph of 2 ° of Article L. 80 B, if it falls within one of the categories mentioned in Articles 200 and 238 bis of the General Tax Code.

    “A decree in the Council of State specifies the conditions of application of this article. “

Article 2

Article 757 of the General Tax Code is supplemented by a paragraph worded as follows:

“These provisions do not apply to manual donations made to organizations of general interest mentioned in Article 200.”

Article 3

After article 4 of law n ° 87-571 of 23 July 1987 on the development of sponsorship, an article 4-1 is inserted as follows:

“Art. 4-1. – Associations and foundations recognized as being of public utility, associations whose sole purpose is assistance, charity, scientific or medical research as well as any organization receiving donations from natural or legal persons giving entitlement, for the benefit of donors, to a tax advantage in respect of income tax or corporate tax must ensure, under conditions determined by decree in the Council of State, the publication by all means and the certification of their annual accounts at- above a donation amount of EUR 153,000 per year. ”

Article 4

In article 18-1 of the aforementioned law n ° 87-571 of 23 July 1987, the words: “five years” are replaced by the words: “ten years”.

Article 5

  1. – In III of article 219 bis of the general tax code, the sum: “15,000 EUR” is replaced by the sum: “50,000 EUR”.II.- The provisions of I are applicable to corporation tax due for fiscal years beginning on or after January 1, 2003.

Article 6

  1. – Article 238 bis of the general tax code is amended as follows:1 ° The 1 is worded as follows:“1. Entitled to a tax reduction equal to 60% of their amount, payments, taken within the limit of 5 of turnover, carried out by companies subject to income tax or corporate tax for the benefit of:

    “A) Works or organizations of general interest having a philanthropic, educational, scientific, social, humanitarian, sporting, family, cultural character or contributing to the enhancement of the artistic heritage, to the protection of the environment natural or to the dissemination of French culture, language and scientific knowledge, especially when these payments are made for the benefit of a corporate foundation, even if the latter bears the name of the founding company.These provisions apply even if the name of the paying company is associated with the operations carried out by these organizations;

    “B) Foundations or associations recognized as being of public utility or museums in France and meeting the conditions set out in a, as well as religious or charitable associations which are authorized to receive donations and bequests and public establishments of recognized religions of Alsace-Moselle.The condition relating to the recognition of public utility is deemed to be fulfilled by the associations governed by local law maintained in force in the departments of Moselle, Bas-Rhin and Haut-Rhin when the mission of these associations is recognized as public utility. A decree in the Council of State sets the conditions for this recognition and the procedures for granting it;

    “C) Higher education or artistic education establishments, public or private, non-profit, approved by the minister in charge of the budget as well as by the minister in charge of higher education or by the minister in charge of culture ;

    “D) Companies or public or private bodies approved for this purpose by the Minister responsible for the budget by virtue of Article 4 of Ordinance No. 58-882 of 25 September 1958 relating to taxation in matters of scientific research and technical;

    “E) Public or private bodies whose management is disinterested and whose main activity is the organization of festivals having as their object the presentation to the public of dramatic, lyrical, musical, choreographic, cinematographic and circus works, at the provided that the payments are allocated to this activity. This provision does not apply to organizations that present works of a pornographic nature or inciting violence.

    “The organizations mentioned in b may, when their statutes have been approved as such by decree in the Council of State, receive payments on behalf of works or organizations mentioned in a.

    “When the limit set in the first paragraph is exceeded during a financial year, the excess payment may give rise to a tax reduction for the next five years, after taking into account the payments made under each of these financial years, without this resulting in exceeding the ceiling defined in the first paragraph.

    “The turnover limit of 5 applies to all payments made under this article.

    “Payments are not deductible for determining taxable profit. “;

    2 ° The 2, 3 and 5 are repealed.

    II. – 1. Article 200 bis of the same code reads as follows:

    “Art. 200 bis. – The tax reduction provided for in article 238 bis is charged against income tax due for the year during which the expenditure was made. Any surplus is used for the payment of income tax due for the five years following the one for which it is established.

    “A decree fixes the reporting obligations and the methods of imputation of the provisions of this article. ”

    2. After article 220 D of the same code, an article 220 E is inserted as follows:

    “Art. 220 E. – The tax reduction defined in article 238 bis is charged to the corporation tax due for the financial year during which the expenditure was made. Any surplus is used for the payment of corporation tax due for the five years following the one for which it is recorded.

    “A decree fixes the reporting obligations and the methods of imputation of the provisions of this article. ”

    III. – Articles 238 bis A and 238 bis AA of the same code are repealed.

    IV. – Article 238 bis AB of the same code is thus amended:

    1 ° The second and third paragraphs are worded as follows:

    “The deduction thus made for each financial year may not exceed the limit mentioned in the first paragraph of 1 of article 283 bis, reduced by the total of the payments mentioned in the same article.

    “To benefit from the deduction provided for in the first paragraph, the company must exhibit in a place accessible to the public the property it has acquired for the period corresponding to the year of acquisition and the following four years. “;

    2 ° After the third paragraph, a paragraph worded as follows is inserted:

    “The amounts corresponding to the purchase price of musical instruments are also allowed in deduction under the conditions provided for in the first paragraph. To benefit from the deduction, the company must undertake to lend these instruments free of charge to performers who request them. “;

    3 ° In the second sentence of the fourth paragraph, after the words: “of the work”, the words: “or of the instrument” are inserted.

    V. – The provisions of I to IV apply to payments made during fiscal years beginning on or after January 1, 2003.

    VI. – Payment surpluses recorded during fiscal years prior to those beginning on or after January 1, 2003 and which have not been deducted from taxable income may give rise to a tax reduction, under the conditions provided for in the eighth paragraph of 1 of article 238 bis of the general tax code, for the five years following their establishment.

    VII. – The 1 of article 223 O of the general tax code is supplemented by an e worded as follows:

    “e) Tax reductions made by each company of the group in application of article 238 bis. “

Article 7

Article 1469 of the General Tax Code is supplemented by a 5 ° worded as follows:

“5 ° The rental value of works of art acquired by companies within the framework of articles 238 bis AB and 238 bis-0 AB. ”

Article 8

Article 788 of the General Tax Code is amended as follows:

1 ° II is worded as follows:

“II. – For the collection of transfer rights by death, an allowance is made on the net share of any heir, donee or legatee corresponding to the value of the property received from the deceased, valued on the day of death and remitted by the latter to a foundation recognized as being of public utility meeting the conditions set out in b of 1 of article 200 or to the sums paid by the latter to an association recognized of public utility meeting the conditions set in b of 1 of article 200, to the State or to an organization mentioned in article 794 in reinvestment of the sums, rights or values ​​received from the deceased. This reduction applies to the double condition:

“1 ° That the donation be made, definitively and in full ownership, within six months of the death;

“2 ° That supporting documents be attached to the declaration of inheritance corresponding to a model set by an order of the Minister in charge of the budget attesting to the amount and date of the donation as well as the identity of the beneficiaries.

“The application of this allowance cannot be combined with the benefit of the income tax reduction provided for in article 200.”;

2 ° It is completed by a III worded as follows:

“III. – In the absence of any other allowance, with the exception of the one mentioned in II, an allowance of EUR 1,500 is made on each inheritance part. ”

Article 9

Article 1727 A of the general tax code is supplemented by a 5 worded as follows:

“5. When the agreement provided for in the first paragraph of article 795 A ends under the conditions defined by the standard provisions mentioned in the same paragraph, late interest is calculated from the first day of the month following the month in which the agreement ended. ”

Article 10

Section I of article 794 of the general tax code reads as follows:

“I. – Regions, departments, municipalities, their public establishments and public hospitals are exempt from free transfer tax on property which come to them by donation or inheritance assigned to non-profit activities. ”

Article 11

The last paragraph of article 19-8 of the aforementioned law n ° 87-571 of 23 July 1987 is supplemented by a sentence worded as follows:

“It can, however, receive donations made by the employees of the founding company. ”

Article 12

The last paragraph of article 19-8 of the aforementioned law n ° 87-571 of 23 July 1987 is supplemented by a sentence worded as follows:

“It can also receive donations made by employees of the companies of the group, within the meaning of article 223 A of the general tax code, to which the founding company belongs. ”

Article 13

After article L. 432-9 of the labor code, an article L. 432-9-1 is inserted as follows:
“Art. L. 432-9-1. – Employees are informed of the company’s policy concerning its choices of patronage and support for associations and foundations. “

Article 14

  1. – In the first paragraph of article 238 bis-0 A of the general tax code, the words: “before December 31, 2006” are deleted.II.- After the first paragraph of the same article, a paragraph worded as follows is inserted:“This tax reduction is also applicable, after a reasoned opinion from the committee provided for in article 7 of law n ° 92-1477 of 31 December 1992 cited above, to payments made in favor of the purchase of cultural property located in France or abroad, the acquisition of which would be of major interest for the national heritage from the point of view of history, art or culture. archeology.”

    III. – The d of article 238 bis-0 AB of the same code is completed by the words: “, of a public archives service or of a library under the State or placed under its technical control”.

Article 15

Article L. 111-8 of the Code of Financial Jurisdictions is supplemented by a paragraph worded as follows:

“The Court of Auditors may control, under the conditions provided for by a decree of the Council of State, the conformity between the objectives of the bodies concerned. in article 4-1 of law n ° 87-571 of July 23, 1987 on the development of sponsorship and expenses financed by donations giving rise to the right, for the benefit of donors, to a tax advantage in respect of the tax on income or corporate tax. ”

Article 16

The last paragraph of article 11 of the law of July 1, 1901 relating to the association contract is deleted.

Article 17

After article 79 of the local civil code, three articles 79-I to 79-III are inserted as follows:

“Art. 79-I. – Associations having been the subject of a withdrawal of legal capacity or of a dissolution are deleted from the register of associations by the district court. The same applies to associations for which the district court finds that they have ceased all activity and have not had a management for more than five years.

“Art. 79-II. – Whenever a legislative or regulatory provision provides that an activity can develop within the framework of an association declared constituted on the basis of the law of July 1, 1901 relating to the contract of association, it is necessary to read this reference as also covering registered associations formed on the basis of the local civil code.

“Art. 79-III. – All the rights and advantages granted to associations recognized as being of public utility also benefit associations governed by the local civil code whose mission has been recognized as being of public utility in accordance with I of article 80 of the finance law for 1985 (n ° 84-1208 of December 29, 1984). ”

Article 18

Article 77 of the local civil code reads as follows:

“Art. 77. – The measures of execution of articles 55 to 79-I are fixed by decree, in particular with a view to specifying the modalities of instruction of the applications for registration and keeping of the register of associations, as well as to define the conditions in which associations can be deleted from the register of associations in application of article 79-I. ”

Article 19

  1. – The second paragraph of article 61 of the local civil code reads as follows:”The administrative authority can oppose registration when the aims of the association are contrary to the criminal laws punishing crimes and misdemeanors or when the association would aim to undermine the integrity of the territory and the republican form of government.”II.- Article 63 of the same code is worded as follows:

    “Art. 63. – The opposition must be filed within six weeks from the communication of the declaration. After this period, the court enters the association in the register provided for this purpose. “

Article 20

  1. – At the beginning of article 21 of the local civil code, a paragraph written as follows is inserted:“Associations can be formed freely.”II.- In article 25 of the same code, the words: “having legal capacity” are deleted.

    III. – Article 42 of the same code is worded as follows:

    “Art. 42. – When the association is unable to meet the payable liabilities with its available assets, the management must request the opening of the judicial reorganization or liquidation procedure. In the event of delay in filing the opening request, the members of the management to whom a fault is attributable are liable to the creditors for the resulting damage. They are held as joint and several debtors. ”

    IV. – Article 54 of the same code reads as follows:

    “Art. 54. – Only the patrimony assigned to the non-registered association guarantees the debts contracted in the name of this association. However, the author of legal acts performed towards third parties in the name of such an association is held personally; if these acts are performed by more than one person, they are held as joint and several debtors. For the rest, the rules governing the participating civil society should be applied. “

Article 21

The local law of April 19, 1908 on associations, the local ordinance of April 22, 1908 taken for the application of the law of April 19, 1908 on associations, article 23, the last part of the second paragraph of the ” article 33, the second paragraph of article 43, article 44, article 77 and the second sentence of the first paragraph of article 78 of the local civil code governing the law of associations in the departments of Haut-Rhin , Bas-Rhin and Moselle are repealed.

Article 22

Article 302 bis KD of the general tax code reads as follows:

“Art. 302 bis KD. – 1. From 1 July 2003, a tax on advertising broadcast by sound and television broadcasting is hereby introduced.

“2. The tax is based on the sums, excluding agency commission and value added tax, paid by advertisers to the control rooms for the emission and distribution of their advertising messages from French territory.

“It is due by the people who manage these advertising messages.

“It is declared and liquidated:

” – for transactions carried out during the first half of 2003, on the declaration filed in July 2003 in application of 1 of article 287;

“- for the following transactions, on a declaration mentioned in 1 of article 287.

” This declaration is filed before the 25th of the month following the end of each calendar quarter or, for taxpayers placed under the simplified tax regime provided for in article 302 septies A, before April 30 of each year or, optionally, for those of these taxpayers whose financial year does not coincide with the calendar year, within three months of the end of the financial year .

“The tax is paid when filing these declarations.

“3. The tax rate per level of semi-annual revenue collected by the subject authorities is set as follows for the first half of 2003:

” 1 ° For broadcast advertising:

You can consult the table in the OJ

n ° 177 of 02/08/2003 page 13277 to 13281

“2 ° For television advertising:

You can consult the table in the OJ

n ° 177 of 02/08/2003 page 13277 to 13281

“4. The tax rate by level of quarterly revenue collected by the regulated agencies is set as follows from the third quarter of 2003:

” 1 ° For broadcast advertising:

You can consult the table in the OJ

n ° 177 of 02/08/2003 page 13277 to 13281

“2 ° For television advertising:

You can consult the table in the OJ

n ° 177 of 02/08/2003 page 13277 to 13281

“5. The tax is collected and controlled according to the procedures and under the same sanctions, guarantees and privileges as the value added tax. Complaints are presented, investigated and judged according to the rules applicable to this same tax. “

Article 23

Article L. 3323-6 of the public health code reads as follows:

“Art. L. 3323-6. – The initiator (s) of a sponsorship operation may make their participation known exclusively through written notices in the documents disseminated on the occasion of this operation or on media placed as commemorative documents on the occasion of operations enrichment or restoration of the natural or cultural heritage. ”

This law will be enforced as a law of the state.

Done in Paris, August 1, 2003.

Jacques Chirac

By the President of the Republic:

The Prime Minister,

Jean-Pierre Raffarin

The Minister of the Interior, Internal

Security

and Local Freedoms,

Nicolas Sarkozy

The Minister of the Economy,

Finance and Industry,

Francis Mer

The Minister of Culture

and communication,

Jean-Jacques Aillagon

The Minister for the Budget

and Budget Reform,

Alain Lambert

(1) Preparatory work: law n ° 2003-709.

National Assembly:

Bill n ° 678;

Report by Mr. Laurent Hénart, on behalf of the finance committee, n ° 690;

Discussion and adoption on April 1, 2003.

Senate:

Bill, adopted by the National Assembly, n ° 234 (2002-2003);

Report by Mr. Yann Gaillard, on behalf of the finance committee, n ° 278 (2002-2003);

Opinion of Mr. Philippe Nachbar, on behalf of the Committee on Cultural Affairs, n ° 279 (2002-2003);

Discussion and adoption on May 13, 2003.

National Assembly:

Bill, modified by the Senate, n ° 834;

Report by Mr. Laurent Hénart, on behalf of the finance committee, n ° 993;

Discussion and adoption on July 16, 2003.

Senate:

Bill, adopted with modification by the National Assembly, n ° 413 (2002-2003);

Report by Mr. Yann Gaillard, on behalf of the finance committee, n ° 415 (2002-2003);

Discussion and adoption July 21, 2003.

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