French General Tax Code
In force1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed on the progressive income tax scale in the last year for which the tax was established on the date of the payment provided for in 1 of article 1663 C.
2. It is determined for each category of profit or income and for each member of the tax household under the following conditions:
1° For industrial and commercial profits, the net profit referred to in 1 of Article 38 is used, less the loss carried forward applied in accordance with 1° bis and 1° ter of I of Article 156. Where industrial and commercial profits are determined in accordance with the tax regime defined in article 50-0 or where, in respect of the last year referred to in 1 of this article, the taxpayer was taxed in accordance with the provisions of article 151-0 and in respect of the current year, he has withdrawn his option for this system, the profit to be used means the taxable income determined under the conditions provided for in Article 50-0 ;
2° For agricultural profits determined in accordance with an actual taxation system, the actual profit referred to in Article 72 is used, less the loss carry forward applied in accordance with 1° of I of Article 156 and applying, where applicable, the provisions of Article 75-0 A. Where agricultural profits are determined in accordance with the tax regime defined in article 64 bis or in application of article 75-0 B, the profit to be used is the taxable income determined under the conditions provided for in these same articles;
3° For non-commercial profits, the profit referred to in article 93 is used, less the loss carried forward applied in accordance with 2° of the I of article 156. Where non-trading profits are determined in accordance with the tax regime defined in article 102 ter or in application of article 100 bis, the profit to be used is the taxable income determined in accordance with the conditions set out in these same articles. Where, in respect of the last year mentioned in 1 of this article, the taxpayer was taxed in accordance with the provisions of article 151-0 and where, in respect of the current year, he has withdrawn his option for this system, the profit to be retained refers to the taxable income determined in accordance with the conditions set out in article 102 ter;
4° For property income, the net income, determined in accordance with the conditions set out in articles 14 to 33 quinquies, after deduction of any property losses that may be deducted in accordance with 3° of the I of Article 156 ;
5° Pour les pensions alimentaires, les rentes viagères à titre onéreux, les revenus mentionnés à l'article 62, les indemnités et pensions mentionnés à l'article 199 quater, les revenus mentionnés aux 1 bis, 1 ter et 1 quater de l'article 93 lorsqu'ils sont imposés suivant les règles prévues en matière de traitements et salaires, les revenus de source étrangère ainsi que les revenus mentionnés au 2° du B de l'article 204 C, est retenu le montant net imposable à l'impôt sur le revenu ;
6° Pour la détermination des bénéfices mentionnés aux 1° à 3° du présent 2, les abattements prévus aux articles 44 sexies to 44 septdecies are, by way of exception, those applicable in respect of the year of payment of the advance payment;
7° Income mentioned in 1° to 5° of this 2 to which the provisions of Article 163-0 A as well as taxable income or revenue in the nature of capital gains defined in Article 39 duodecies, capital grants, insurance indemnities compensating for the loss of a fixed asset and charges or expenses in the nature of capital losses defined in the same Article 39 duodecies are not included in the base for the advance payment.
3. If the result of one of the categories of income mentioned in 1° to 5° of 2 is in deficit, it is retained at a value of zero.
4. If one of the profits mentioned in 1° to 3° of 2 for the year mentioned in 1 relates to a period of less than twelve months, it is adjusted pro rata temporis over one year.
