Communication from the Legal Service and the HR Department: 2005 INCOME TAX DECLARATION

1) Avis d'impôt sent by the French Centre des Impôts

Members of the personnel residing in France have received (or are about to receive) a document issued by their local Centre des Impôts (CDI) entitled «Avis d'impôt - Impôt sur les revenus de 2005».

The document states in particular that: 'The declaration form you have filed indicates no income for 2005. Please note that this avis d'impôt does not constitute substantiation of the absence of any income. You have been in receipt of income from international organisations or diplomatic or consular missions that is exempt from taxation in France. Indicate this income at the bottom of this avis d'impôt.'1)

This document must not be returned to your CDI. It is intended for French administrative bodies and agencies wishing to obtain information on your tax position in France.

If a French body or agency (e.g. the Family Allowances Fund) requests you to provide it with information on the income you have declared to the tax authorities, you must indicate in euros (exchange rate: 0.65) at the bottom of this document the amount shown on the annual internal taxation certificate under the heading «montant imposable de vos rémunérations, paiements et autres prestations financières», date and sign the declaration on your honour and send a copy of it to the body concerned (keep the original).

Further information may be obtained directly from your CDI.


1) CERN translation, for information only.


2) Mail from the Trésorerie

Some members of the personnel have received mail from their local Trésorerie concerning the payment of provisional instalments or monthly payments relating to 2005 income tax.

The Oyonnax branch of the Trésorerie has confirmed to us that this communication should not have been sent by the Trésorerie before the CDI has sent you the avis d'impôt referred to in section 1) above. You should therefore wait until you have received this avis d'impôt.

This request for information on income should not be completed and returned to the Trésorerie unless the tax notification sent by the CDI indicates an amount to be paid (e.g. if you have income other than that paid by CERN). You should then settle this amount before 15 September.

Further information may be obtained directly from your local Trésorerie.