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• Decree No. 2004-1532 of 31 December 2004 on the entry into force of decrees and orders

Keywords

BUDGET , BUDGETAIRE , IMPOTS , TAX , GENERAL CODE OF IMPOTS , CGI , SHIP , EQUIPMENT WORK , MODERNIZATION WORK , FISHING VESSEL , PURCHASING , ACQUISITION , COPROPRIETE , PECHE SOCIETY , AGREEE COMPANY , PECHER , TAX ADVANTAGE , SUBSCRIPTION , TRANSFER PRICE , SUVENTION , ETAT HELP , SUPPORT , CALCULATION MODE

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JORF No. 1 of January 1, 2005 Page 133
Text No. 62


DECRET
Decree n ° 2004-1544 of 30 December 2004 for the application of Article 238 bis HP of the general code of taxes on equipment and modernisation of fishing vessels supported by The corporations subject to the purchase of co-ownership of fishing vessels and amending Annex III to that code

NOR: BUDF0400058D ELI: http://www.legifrance.gouv.fr/eli/decret/2004/12/30/BUDF0400058D/jo/texte
Alias: http://www.legifrance.gouv.fr/eli/decret/2004/12/30/2004-1544/jo/texte

The Prime Minister,
On the report of the Minister of Economy, Finance and Industry and the Minister Delegate to the Budget and Budget Reform, spokesperson for the Government,
In view of the General Tax Code, in particular Articles 238 bis HP and 238 bis HU and Annex III to this code;
Given the II of Article 103 of the Finance Law for 2004 (n ° 2003-1311 of 30 December 2003),
Clipping:

Item 1 More about this Item ...

A of Annex III to the book Ier, first part, Title I, Chapter II, section 0I quinquies is supplemented by Articles 46 quindecies LA and 46 quindecies LB so drafted:
" Art. 46 quindecies LA. -For the application of Article 238 bis HP of the General Tax Code, the five-year period during which the amounts subscribed to the equipment and modernisation work must be used shall be counted from the effective date of payment The subscription to the initial capital of the company or, in the case of subsequent contributions, the effective payment date of the subscription to the last capital increase.
" Art. 46 LB. -The public limited-liability companies referred to in Article 238 bis HP of the General Tax Code must attach to their annual declaration of results, in respect of the transfer of ownership of the shares of joint ownership to the fishermen, of the Fishing companies or fishing arms companies, a certificate specifying the nature of the equipment and modernisation work referred to in the aforementioned Article 238 bis HP, which they have taken care of, the date of their implementation, Their amount. This attestation on free paper shall be co-signed by the competent authority for the allocation of State aid or the Financial Instrument for Fisheries Guidance (FIFG) for investment projects. "

Item 2 More about this Item ...

The Minister of Economy, Finance and Industry and the Minister for Budget and Budget Reform, Government Spokesperson, are responsible for the implementation of the This Decree shall be published in the Official Gazette of the French Republic.

Done at Paris, 30 December 2004.

Jean-Pierre Raffarin

By the Prime Minister:

Associate Minister at Budget

and Budget Reform,

Government Spokesperson,

Jean-François Copé

Minister of Economy,

Finance and Industry,

Hervé Gaymard

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