TV license fee

[titus02]

Hello everyone,

It seems to me (I can be wrong, in addition it is Sunday and I am too lazy to verify) that the fee
TV is required from people with a television reception system (what a tuner!)

The reception of chain by internet (for those who can obviously) therefore does not seem to answer this
criteria, neither the computer nor the monitors having a tuner (except addition of TV card)

Tax-savvy people could perhaps answer?

At the train or increases the internet speed this option will become widespread and I would like
to know if I have chances to be able to put TV + VCR (because to connect a magneto-
on a computer monitor is also taxable, the VCR also having a
tuner) to the nail, go through the net to make my bouquet of channels "a la carte" and have
the pleasure of being able, once in my life, to send c .... my tax collector!

thank you for the details to come

[rpsantina]

Well, it won't be tomorrow

GENERAL TAX CODE, CGI.

Article 1605 ter In force
 Edition of January 1, 2005.
Amended by Law n ° 2004-1485 of December 30, 2004 art. 84 Amending finance for 2004 (JORF December 31, 2004).

Effective, version of 1 January 2005

First book: Tax base and settlement.

Part Two: Taxes collected for the benefit of local authorities and various organizations.

Title III: Taxes collected for the benefit of certain public establishments and various organizations.

Chapter XNUMX: Direct taxes and similar taxes.

Section V: Audiovisual fee.


For the application of 2 ° of II of article 1605:

1 ° The audiovisual fee is due for each television receiver or similar device allowing reception of the television held on January 1 of the year during which the audiovisual fee is due. However:

at. A reduction is applied at the rate of 30% on the audiovisual fee due for each of the viewing points from the third and until the thirtieth, then 35% on the audiovisual fee due for each of the viewing points from the thirty and first. This statement is made by establishment;

b. Tourist hotels whose annual activity period does not exceed nine months benefit from a reduction of 25% on the audiovisual license fee determined in accordance with a;

vs. The amount of the audio-visual royalty applicable to the devices installed in the places of drinks to be consumed on the spot of 2nd, 3rd and 4th categories referred to in article L. 3331-1 of the code of public health is equal to four times the amount fixed in III of article 1605;


2 ° The following do not fall within the scope of the audiovisual license:

at. The materials used for the needs of television services and organizations provided for in titles I, II and III of law n ° 86-1067 of September 30, 1986 relating to freedom of communication and installed in vehicles or the premises of services or organizations concerned;

b. Materials held for the research, production and marketing of these devices;

vs. The materials used in application of the provisions of article 706-52 of the code of criminal procedure;

d. Materials held by public or private educational establishments under an association contract with the State, provided that they are used for strictly educational purposes in the premises where lessons are usually provided;

e. Materials held in the official premises of diplomatic and consular missions and international organizations located in France;

f. Equipment held on board ships and planes providing long-haul flights;

g. Equipment operating in a closed circuit for the reception of signals other than those emitted by the companies covered by Titles II and III of the aforementioned Law No. 86-1067 of September 30, 1986;

h. Materials held in the administrative premises of the National Assembly and the Senate;


3 ° The following organizations are exempt from the audiovisual license fee:

at. Legal persons under public law for their activities not subject to value added tax pursuant to the provisions of the first paragraph of article 256 B;

b. Charitable associations hosting people in situations of exclusion;

vs. The social and medico-social establishments and services referred to in article L. 312-1 of the social action code and of families managed by a public person and authorized to receive social assistance beneficiaries in application of articles L 313-6 and L. 313-8-1 of the same code;

d. The social and medico-social establishments and services referred to in the aforementioned article L. 312-1 managed by a private person when they have been authorized to receive social assistance beneficiaries in application of articles L. 313-6 and L. 313-8-1 mentioned above;

e. The health establishments covered by Titles IV and VI of Book I of Part Six of the Public Health Code;


4 ° When the reception device or device is rented from a company, the tenant owes the audiovisual fee at the rate of twenty-sixth of the tariff set in III of article 1605, per week or part of a week rent.

The tenant pays the audiovisual fee in the hands of the rental company in addition to the rent.

The rental company transfers the amount of fees collected to the administration department responsible for collecting the audiovisual fee under the conditions set out in 5 ° and 6 °;


5 ° The natural or legal persons mentioned in 2 ° of II of article 1605 and liable for value added tax declare the audiovisual royalty to the tax service responsible for recovery on which they depend:

at. On the appendix to the declaration mentioned in 1 of article 287 filed for the month of March or the first quarter of the year during which the audiovisual license fee is due;

b. On the annual declaration mentioned in 3 of article 287 filed in the course of the year during which the audio-visual royalty is due, for the liable persons imposed on the value added tax according to the simplified methods of taxation;

vs. On the annual declaration mentioned in 1 ° of I of article 298 bis and filed in the course of the year during which the audio-visual royalty is due, for the farmers imposed on the value added tax according to the regime simplified mentioned in this article. For those of those liable for tax who have exercised the option provided for in the fourth paragraph of I of Article 1693 bis, the audiovisual license fee is declared on the declaration filed for the first quarter of the year in which it is due.

The payment of the audio-visual royalty is carried out at the latest at the deadline of deposit of the declarations mentioned with the a to c;


6 ° The natural or legal persons mentioned in 2 ° of II of article 1605 and not liable for value added tax declare and pay the audiovisual fee to the collection service responsible for their headquarters or main establishment using the 'annex to the declaration provided for in 1 of article 287, at the latest on April 25 of the year during which the audiovisual license fee is due;


7 ° a. When an audio-visual royalty was due in 2004, it is paid annually and in advance, in a single installment and by twelve-month period. This period is deducted from the anniversary date of the first day of the period for which it was due in 2004.

b. The audio-visual royalty is not due for the twelve-month periods opening after the definitive cessation of the activity. This provision is not applicable to merger operations defined in 1 ° of I of article 210-0 A;


8 ° Control, recovery, litigation, guarantees, securities and privileges are governed as in the matter of value added tax.

where it becomes interesting is:

Book of Tax Procedures

Article L96 E In force
 Edition of January 1, 2005.
Created by Law n ° 2004-1484 of December 30, 2004 art. 41 II Finances for 2005 (JORF December 31, 2004).

Effective, version of 1 January 2005

First part: Legislative part.

Title II: Tax control.

Chapter II: The right of communication.

Section I: Conditions for exercising the right of communication.

21 °: Organization managing a stock savings plan.

Establishments or distributors of paid television program services are required to provide the administration, upon request, with the elements of the contracts of some of their customers which are strictly necessary for establishing the basis of the audiovisual license fee. This information consists exclusively of the identity of the client, his address and the date of the contract. A decree in the Council of State defines the modalities of this communication.


NOTE: A decree in the Council of State fixes the methods of application of this article.

What is fabulous is that in some articles they talk about radio or cable connections ...
But it is indeed a television receiver or similar device allowing the reception of the television which will be connected to the cable ...

Wider than that you die as definition: ph34r:

Even the device rental is provided: blink:: blink:: blink:

[Bibiphoque]

Hello,
There is only the 2nd b that could get you out of it B)
@ ++

[DavidHervé]

Do like me
drop the tv
we have a lot more time for everything else

[The Passing]

Yes, no TV = no license fee!

Benoît, raised without TV until the age of 31