French General Tax Code
In forceI.-A preventive archaeology tax is hereby instituted, payable in respect of the operations mentioned in Article 1635 quater B affecting the subsoil subject to prior authorisation or declaration pursuant to the code de l'urbanisme.
II -The tax is payable by the person carrying out the operations referred to in I on the due date referred to in V.
III -The following are exempt from the tax. III -The following are exempt from the preventive archaeology tax:
1° The constructions and developments mentioned in 1° to 4° and 8° to 10° of the I of article 1635 quater D;
2° Developments relating to the laying and operation of submarine information transmission cables;
The benefit of the exemption from the preventive archaeology tax for the constructions and developments mentioned in 2° to 4° of the I of article 1635 quater D is subject to compliance with the same provisions as those applied for the exemption from the development tax.
IV. IV.Without prejudice to the previous last paragraph of article L. 524-4 du code du patrimoine, the chargeable event for the preventive archaeology tax is that mentioned in I of article 1635 quater F, including for developments located in the public maritime domain up to one mile calculated from the low-water mark.
The tax is paid in accordance with the same rules as those applicable to the public maritime domain. The tax is calculated according to the same procedures as those set out in II of the same article for the development tax.
V.-The preventive archaeology tax is payable on the date of completion of the taxable operations in accordance with the conditions set out in article 1635 quater G.
VI.-The tax base for the preventive archaeology tax is set out in article 1635 quater G. VI - The basis of assessment for the preventive archaeology tax is the value of the property used as the basis of assessment for the development tax, determined in accordance with the procedures set out in articles 1635 quater H to 1635 quater K.
Its rate is equal to The rate is 0.40%
VII. VII -The person liable for payment of the preventive archaeology tax declares the information required to establish the tax in accordance with the same procedures as those laid down for the development tax in the first paragraph of article 1635 quater P.
VIII -The preventive archaeology tax is calculated on the basis of the information required to establish the tax in accordance with the same procedures as those laid down for the development tax in the first paragraph of article 1635 quater P. VIII - The preventive archaeology tax is collected by the competent public accountants and controlled according to the same procedures and subject to the same penalties, guarantees, securities and liens as the development tax provided for in article 1635 quater A. Claims are lodged, investigated and judged in accordance with the rules applicable to the latter.
Recovery of the preventive archaeology tax is subject to the issue of a single collection order in accordance with the same procedures as the development tax and under the conditions set out in the second and third paragraphs of article 1679 octies as well as article L. 255 A of the tax procedures book.
In the event of a request to carry out a preventive archaeology tax, the taxpayer is required to pay the tax. In the event of a request to carry out the diagnosis referred to in the penultimate paragraph of Article L. 524-4 of the Heritage Code, the amount of the preventive archaeology fee paid in this respect pursuant to Articles L. 524-1 et seq. of the same code is deducted, at the request of the person liable, from the preventive archaeology tax due for carrying out the works and developments.
