French General Tax Code
In forceI. - With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in particular apprenticeships, and continuing vocational training in the automobile, cycle and motorbike repair professions.
The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitting of accessories, roadworthiness testing, exchange of parts, and other similar operations, on motor vehicles, cycles or motorbikes, giving rise to invoicing to third parties.
Companies that benefit from the exemption provided for in article 293 B are exempt from the tax.
The proceeds of this tax contribute to the development of vocational training in the branch in question, particularly by financing investments in and the operation of apprentice training centres and apprenticeship sections, by training teaching staff and apprenticeship masters and by acquiring technical and educational equipment.
II. - The tax is based on the uncapped amount of remuneration used to calculate social security contributions, paid to employees directly involved in the operation of workshops and services assigned to the activities referred to in the second paragraph of I.
III. - The rate of the tax is set at 0.75%.
IV. - For taxpayers who pay value added tax in accordance with the procedures set out in the first paragraph of section 2 of article 287 , the tax is calculated on salaries as defined in II, paid during the last month due and paid on the appendix to each monthly value added tax return filed during the following month. For those taxpayers mentioned in the last paragraph of 2 of article 287, the tax is calculated on the salaries paid during the last completed quarter and paid on the schedule to the value added tax return filed during the month following the end of each calendar quarter.
For taxpayers who pay value added tax in accordance with the procedures set out in 3 of article 287, the amount of tax due is entered on the return mentioned in the first paragraph of this 3. The amount of the tax is calculated on the salaries, as defined in II, paid in respect of the calendar year preceding that of the filing of this declaration.
The tax is collected and controlled according to the same procedures and under the same sanctions, guarantees, securities and privileges as turnover taxes.
Claims are presented, investigated and judged according to the rules applicable to these same taxes.
V. - The National Association for Automobile Training is placed under the economic and financial control of the State; a member of the general economic and financial control body is appointed by the minister responsible for the budget.
A Government commissioner to the association is appointed by the minister responsible for national education in agreement with the minister responsible for vocational training.
The terms and conditions for exercising the powers of the member of the general economic and financial control body and the Government commissioner are set by decree.
