Key Benefits:
The Prime Minister,
On the Minister's report The economy, finance and industry,
In view of the general tax code and its annexes II and III;
In accordance with Article 11 of Act No. 51-247 of 1 March 1951 opening provisional appropriations applicable in March 1951;
Seen Codified and cited in this Order,
Describes:
Article 8
At 5 °, the reference: " R* 343-10 " Is replaced by the reference: " R. 343-10 ".
(Decree No. 2005-368 of 19 April 2005, art. 6-I and 12.)
Article 15b
This article is out of date.
Article 31
In the 1st of the I, the indexing: " 1 ° "," 2 ° " And " 3 ° " Become indexing: " 1 "," 2 " And " 3 ".
Article 39 CA
In the penultimate paragraph, the words:" Thirteenth to seventeenth paragraphs " Are replaced by the words: " Fourteenth to eighteenth paragraphs ".
(Act No. 2005-1720 of 30 December 2005, art. 41-3 °.)
Article 39 undecies
This article is modified as follows:
The first paragraph is thus written:
" I. In accordance with the first paragraph of Article L. 441-5 of the Labour Code and subject to the provisions laid down in the third paragraph of Article L. 441, the amount of interest paid by undertakings pursuant to a contract of interest Is deductible from the bases used for the corporate tax base or income tax base. "
The provisions of the second paragraph are repeated without change under one II.
Article 44f
In the second paragraph of the I, the words:" The judicial reorganization procedure is not implemented " Are replaced by the words: " The procedures for the protection or judicial reorganization are not implemented ".
(Act No. 2005-845 of 26 July 2005, art. 165-II.)
Article 64
This article is modified as follows:
At 1, the words: " Articles 68 F to 74 B " Are replaced by the words: " Sections 69 to 74 B ".
In the second paragraph of 5, the words" Articles L. 223-18 to L. 223-22 " Are replaced by the words: " Articles L. 223-18 and L. 223-19 ".
(Act No. 2005-157 of 23 February 2005, art. 116-4 °, a.)
Articles 68 F and 68 G
These items are out of date.
Article 69
Au V, the reference: " Of Article 151 septies' Is replaced by the reference: " Des II et IV de l' article 151 septies ".
(Act No. 2005-1720 of 30 December 2005, art. 37-I and V.)
Article 73
In the second paragraph of I, the words: " Or the regime provided for in Article 68 F " Are deleted.
Article 73b
In the first paragraph of the I, references: " R* 343-9 to R* 343-16 " Are replaced by references: " R. 343-9 to R. 343-16 ".
(Decree No. 2005-368 of 19 April 2005, art. 6-I and 12.)
Article 73 C
References: " R. * 343-9 to R. * 343-12 " Are replaced by references: " R. 343-9 to R. 343-12 ".
(Decree No. 2005-368 of 19 April 2005, art. 6-I and 12.)
Article 75-0 B
This article is modified as follows:
In the first paragraph, the words: " The transitional regime or " Are deleted.
In the third paragraph, the words: " The transitional regime or " Are deleted.
Article 75
The words: " Or the transitional regime " Are deleted.
Article 150-0 A
In the second paragraph of 1 of I, after the words: " Of unemployment, ', it shall be inserted words: ' Of the safeguard procedure, ".
(Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 150-0 D ter
At 5 ° II, the words: " Of this waiver " Are replaced by the word: " Renunciation ".
Article 150 VG
At 2 ° I, the words:" In the jurisdiction of which " Are replaced by the words: " In the jurisdiction of which ".
(Act No. 2005-1720 of 30 December 2005, art. 103-1 °, b.)
Article 150 VH
At 1 ° III, after the words: " Assignments mentioned " And " Statement mentioned ", the words:" At 1 of II of Article 150 VG ' Are replaced by the words: " At 1 ° du II of Article 150 VG '.
In the book Ier, first part, Title I, Chapter I, Section II, 1st Subsection, VIII, the 1 bis is entitled: Remuneration received by physicians for continuing care " And includes restored item 151 ter:
" The remuneration received in respect of the permanence of care exercised pursuant to Article L. 6315-1 of the Code of Public Health by the doctors or their alternates installed in an area defined in accordance with Article L. 162-47 of the Code of Social security is exempt from income tax at a rate of sixty days a year. "
(Act No. 2005-157 of 23 February 2005, art. 109.)
Article 158
In the first paragraph of 4 bis, the words: " Or the regime provided for in Article 68 F " Deleted.
Article 163 quinquies D
This article is modified as follows:
The I is written as follows:
" Stock savings plans shall be open and functioning in accordance with the provisions of Articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code. "
The II and III are disjoined.
Article 199 ter B
In the fifth paragraph of c of I, the words:" A backup procedure, " Are inserted after the words: " The object is ".
(Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 199 septies
The last sentence of the 2 ° of the I is deleted.
(Act No. 2005-102 of February 11, 2005, art. 85-I-3 ° and II.)
Article 199 decies H
The second to fourth paragraphs of a of 2 shall be preceded by the indexing: " 1 ° "," 2 ° " And " 3 ° ".
Article 199 sexdecies
In the third paragraph of 1 °, the words:" Additional special education allowance " Are replaced by the words: " Supplement to the education allowance of the disabled child ".
(Act No. 2005-102 of 11 February 2005, art. 68-2 °.)
Article 200
In the second sentence of 1b, the words: " For the taxation of 2003 income " Are replaced by the words: " As from the taxation of income for the year 2005 ".
(Act No. 2005-32 of 18 January 2005, art. 127-III.)
Article 200quater B
In the second paragraph, the words: " A maternal assistant approved pursuant to Article L. 421-1 of the Code of Social Action and Families' Are replaced by the words: " A maternal assistant approved pursuant to articles L. 421-3 et seq. Of the code of social action and families ".
(Act No. 2005-706 of 27 June 2005, art. 6 and 7.)
Article 200 sexies
In V, the words: " Under Article 170 " Are replaced by the words: " At 1 of item 170 ".
Article 206
At 1 ° of 6, the words:" The National Farm Credit Fund " Are replaced by the words: " The central organ of Crédit Agricole ".
(Order No. 2005-429 of 6 May 2005, art. 57-I.)
Article 207
At 4 ° c of 1, each member of the enumeration is preceded by: " A. "," B. "," C. ".
Article 208 D
In the 2 of the I, the words:" Continuation plan " Are replaced by the words: " Plan for the protection or judicial remedy ".
(Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 209-0 B
In the I, the word: " Present " Is deleted.
Article 213
In the first paragraph, the words: " The contribution referred to in Article 235 ter ZA, " Are deleted.
(Act No. 2004-1484 of 30 December 2004, art. 25-III.)
Article 220 quater A
In the fifth paragraph of c of II, the words: " And Article 1740 quinquies " Are replaced by the words: " And the provisions of III ".
(Order No. 2005-1512 of 7 December 2005, art. 13, 22-I-14 ° and 25.)
Article 220 quinquies
This article is modified as follows:
In the fifth paragraph of the I, the words: " A backup procedure, " Are inserted after the words: " The object ".
In the first paragraph of II, the words:" Liquidation of property or " Are deleted.
(Act No. 85-98 of January 25, 1985, s. 238, and Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 223 L
In the fourth paragraph of c of 6, the words: " Of the last paragraph " Are deleted.
(Act No. 2005-1719 of 30 December 2005, art. 21-III and IV.)
Article 223 R
In the second paragraph, the words: " Of this Article " Are deleted.
Article 228
The words: " Fixed by the scales of distribution established by inter-ministerial order " Are replaced by the words: " The distribution, laid down by regulation, of expenditure in favour of the first technological and vocational training according to the level of training ".
(Act No. 2005-32 of 18 January 2005, art. 42 and 152-I.)
Article 231 bis P
In the first paragraph, the words: " One maternal assistant under the conditions laid down by Act No. 77-505 of 17 May 1977 on maternal assistants " Are replaced by the words: " A single maternal assistant governed by Articles L. 421-1 et seq. Of the Code of Social Action and Families and by Articles L. 773-1 et seq. Of the Labour Code ".
(Act No. 2005-706 of 27 June 2005, art. 6, 7 and 16.)
Article 231 ter
In the first paragraph of 3 ° of VI, after the words: " Endowment of urban solidarity ' shall be inserted words: ' And social cohesion ".
(Act No. 2005-32 of 18 January 2005, art. 135-II.)
Article 235 ter D
This article is written:
" In accordance with Article L. 951-1 of the Labour Code, employers occupying at least ten employees devote to the financing of vocational training activities a minimum share of the amount of remuneration. "
Article 235 ter E
In the sixth paragraph, the reference:" L. 322-4-5 " Is deleted and the reference: " L. 322-4-14 " Is replaced by the reference: " L. 322-4-9 ".
Article 235 ter H bis
This article is written:
" The special rules for payments provided for in the third and fourth paragraphs of Article L. 951-1 of the Labour Code are laid down in Article L. 951-3 of the Code. "
Articles 235 ter H ter and 235 ter H c
These items are disjointed.
Article 235 ter HA
The words:" By Article L. 951-1 of the Labour Code " Are replaced by the words: " The eighth paragraph of Article L. 951-1 of the Labour Code ".
Article 235 ter KG
This article is thus written:
" In accordance with the II of Article L. 991-5 of the Labour Code, bodies providing for actions falling within the scope of vocational training must pay to the public treasury an amount equal to the amount of expenditure which has been the subject of a Decision rejecting the application of the same article. "
Article 235 ter KH
This article reads:
" In accordance with Article L. 991-6 of the Labour Code, in the absence of complete or partial completion of a training provision, the service provider shall reimburse to the co-contractor the sums unduly collected from that fact. "Article 238 bis GA
This article is written:
" The amount of the levy collected on alcoholic beverages provided for in Article L. 245-7 of the Social Security Code is not deductible for the preparation of income tax or corporate tax payable by the consumer In accordance with Article L. 245-11 of the same Code. "
Article 238 bis GB
This article is written:
" The contribution to the burden of manufacturers or distributors of medical devices, tissues and cells, health products other than the medicinal products and associated benefits referred to in Article L. 245-5-1 of the Social Security Code shall be excluded Deductible expenses for the determination of the tax result of undertakings in accordance with the provisions of Article L. 245-5-4 of the same code. "
Article 238 bis GC
This article is written:
" The contribution of companies operating one or more pharmaceutical specialities is excluded from the deductible expenses for the income tax or corporate tax base in accordance with the provisions of the second Article L. 245-6 of the Social Security Code. "
In Book I, first part, Title I, Chapter IV, Section II, I, it is inserted an Article 238 bis GD so worded:
" The contribution provided for in Article L. 245-1 of the Social Security Code shall be excluded from the deductible expenses for the income tax or corporate tax base in accordance with Article L. 245-5 of the Code. "
Article 238 bis HP
In the fifth and tenth paragraphs of II, the words:" In the second paragraph " Are replaced by the words: " To a ".
Article 238 bis HR
The provisions of the first subparagraph constitute an I.
(Law n ° 2005-157 of 23 February 2005, art. 240-I-2 ° and III.)
Article 238 quindecies
This article is modified as follows:
In II:
-the second, third and tenth paragraphs, indexing: " 1 ° "," 2 ° " And " 3 ° " Are replaced by the respectively: " 1 "," 2 " And " 3 " ;
-the eighth and ninth paragraphs are preceded by indexing: " 1 ° " And " 2 ° " ;
-in the second paragraph of III, the words: " Provided at 1 ° to 3 ° of II " Are replaced by the words: " From 1 to 3 of II " ;
-to IV, the words: " Mentioned at 3 ° du II " Are replaced by the words: " Mentioned in 3 of II ".
Article 239c B
The words:" Under amended Article 21 of Act No. 82-610 of 15 July 1982 and Articles L. 1112-2 and L. 1112-3 of the General Code of Territorial Communities " Are replaced by the words: " Articles L. 341-1 to L. 341-4 and L. 351-1, L. 352-1, L. 353-1, L. 354-1 and L. 355-1 of the Code of Research and Articles L. 1115-2 and L. 1115-3 of the General Code of Territorial Communities ".
(Act No. 2003-705 of 1 August 2003, art. 1er-I, Order No. 2004-545 of 11 June 2004, art. 1, 3 and 6-4 °, Act No. 2004-758 of 29 July 2004, art. 1-I-1 ° and Law No. 2004-1343 of 9 December 2004, art. 78-XXI.)
Article 244 bis A
The I is modified as follows:
The first two paragraphs are 1.
The third to seventh paragraphs are grouped under one 2.
Eighth and ninth paragraphs Paragraphs become 3 and 4 respectively.
Article 244 bis B
In the second paragraph, the words: " In the fourth paragraph " Are replaced by the words: " To 3 ".
(Order No. 2005-1512 of 7 December 2005, art. 2-I-2 ° and II.)
Article 244 quater D
The words: " And the friendly settlement " Are deleted.
(Act No. 2005-845 of 26 July 2005, art. 1-I and 190.)
Article 244 quater E
At 4 ° I, the words: " Judicial reorganization procedure " Are replaced by the words: " Procedure for the protection or judicial remedy ".
(Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 244 quater G
In the I, indents are replaced by 1 °, 2 °, and 3 °.
Article 244 quater J
In the I, the words: " Articles L. 821-1 to L. 821-9 " Are replaced by the words: " Articles L. 821-1 to L. 821-8 ".
(Act No. 2005-102 of 11 February 2005, art. 16-I-9 °.)
Article 293 D
In I, the words: " The operations referred to in Articles 262-I and II, 1 ° to 7 °, 12 ° and 14 ° and 263 " Are replaced by the words: " The operations referred to in the I and the 1 ° to 7 °, 12 ° and 14 ° of the II of Article 262 and to Article 263 ".
Article 302 bis KB
In the first paragraph of 2 of II, the words: In the first paragraph of the Are replaced by the words: " I ".
(Act No. 2005-1720 of 30 December 2005, art. 42-I-1 °, b and III.)
Article 650
In 1 and 3, the words: " Within the jurisdiction of which " Are replaced by the words: " In the jurisdiction of which ".
(Act No. 2005-1720 of 30 December 2005, art. 103-1 °, g.)
Article 760
In the second paragraph, after the words: " In bankruptcy, " Are inserted the words: " Of the safeguard procedure, ".
(Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 793
In the fourth paragraph of b of 2, the words: " Pursuant to Article L. 126-1 of the Rural Code " Are replaced by the words: " Pursuant to the second to ninth paragraphs of Article L. 126-1 of the Rural Code ".
(Act No. 2005-157 of 23 February 2005, art. 92 A-III-2 ° and 95-I.)
Article 990 F
In the fifth paragraph, the words: " To the I " Are replaced by the words: " To 3 of the I ".
Article 995
At 2 °, the words:" Stamp and " Are deleted.
(Act No. 2004-1485 of 30 December 2004, art. 95-I D-1, a.)
Article 998
This article is modified as follows:
At 1 °, the reference: " L. 140-1 " Is replaced by the reference: " L. 141-1 ".
In the b of 3 °, the words:" Judicial reorganization procedure " Are replaced by the words: " Procedure for the protection or judicial remedy ".
(Act No. 2005-842 of 26 July 2005, art. 1-III and Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 1036
Reference: " R* 343-1 " Is replaced by the reference: " R. 343-1 ".
(Decree No. 2005-368 of 19 April 2005, art. 6-I and 12.)
Article 1048
I read as follows:
" In accordance with the first paragraph of Article L. 2234-24 of the Code of Defence, acts relating to the settlement of allowances following requisitions are exempt from registration fees. "
(Law No. 2004-1485 of 30 December 2004, art. 95-I D-2, l and IV.)
Article 1384 C
The first, second and third paragraphs are an I.
Article 1394
At 1 °, the words: " Land regrouping " Are replaced by the words: " Agricultural and forestry land management ".
(Act No. 2005-157 of 23 February 2005, art. 80-I, 94-II-1 ° and 95-I.)
Article 1395
The 3 ° is out of date.
Article 1398
The fifth paragraph is modified as follows:
The words: " Articles L. 223-18 to L. 223-22 " Are replaced by the words: " L. 223-3-1, L. 223-18 and L. 223-19 ".
Reference:" L. 223-3-1 " Is replaced by the reference: " L. 223-3 ".
(Act No. 2005-157 of 23 February 2005, art. 116-1 ° and 4 °, a and ordinance n ° 2005-1127 of 8 September 2005, art. 2-II.)
Item 1464 H
In the first paragraph, the words: " Created by Act No. 99-587 of 12 July 1999 on innovation and research " Are replaced by the words: " Referred to in Article L. 321-5 of the Code of Research and Article L. 711-1 of the Education Code ".
(Order No. 2000-549 of 15 June 2000, art. 1, 3-I and 7-82 ° and Order No. 2004-545 of 11 June 2004, art. 1st, 6-4, and 9 °.)
Article 1465 A
In the second sentence of the second paragraph of the I, after the word: " ", the word:" Or " Is deleted.
Article 1466 A
In the first paragraph of Ia, after the words: " Endowment of urban solidarity ' shall be inserted words: ' And social cohesion ".
(Act No. 2005-32 of 18 January 2005, art. 135-II.)
Article 1518 B
In b, the words: " Of the preceding paragraph " Are replaced by the words: " Of the a ".
Item 1594 F quinquies
In E, references:" R* 343-9 and R* 343-13 " Are replaced by references: " R. 343-9 and R. 343-13 ".
(Decree No. 2005-368 of 19 April 2005, art. 6-I and 12.)
Article 1600-0 C
This article is written:
" The general social contribution on wealth income shall be established, monitored and recovered in accordance with the provisions of Article L. 136-6 of the Social Security Code. "
Article 1600-0 D
This article is written:
" The general social contribution on investment products shall be established, monitored and recovered in accordance with the provisions of Article L. 136-7 of the Social Security Code. "
Article 1600-0 E
This article is written:
" The rate of social contributions on wealth income and on investment products shall be fixed in accordance with the provisions of Article L. 136-8 of the Social Security Code. "
Article 1600-0 F bis
This article is written:
" I. The social levy on heritage income shall be drawn up in accordance with the provisions of Article L. 245-14 of the Social Security
. The social levy on investment products shall be established in accordance with the provisions of Article L. 245-15 of the Social Security
. The rate of levies referred to in I and II is laid down in Article L. 245-16 of the Social Security Code. "
Article 1600-0 H
At 4, the article:" 150-0 " Is replaced by the article: " 150-0 A ".
(Act No. 2003-1311 of 30 December 2003, art. 13-IV G.)
Article 1600
The I is modified as follows:
At 5 °, the words: " Trade chamber " Are replaced by the words: " Chamber of crafts and crafts ".
At 8 °, the words:" The Caisse nationale de Crédit Agricole " Are replaced by the words: " The central body of agricultural credit ".
(Craft Code, art. 6 and 25, and Order No. 2005-429 of 6 May 2005, art. 57-I.)
Article 1601
This article is modified as follows:
In the first paragraph, the words: " For the benefit of the Chambers of Crafts, Regional Chambers of Crafts and the Permanent Assembly of the Chambers of Crafts " Are replaced by the words: " For the benefit of the Crafts and Crafts Chambers, the Regional Chambers of Crafts and Handicrafts and the Permanent Assembly of Craft and Handicrafts
" By the Chamber of Crafts, the Regional Chamber of Trades and the Permanent Assembly of the Chambers of Crafts' Are replaced by the words: " By the Chamber of Crafts and Handicrafts, the Regional Chamber of Crafts and Handicrafts and the Permanent Assembly of Craft and Handicrafts'.
In the first paragraph and in the second subparagraph of b, the words' Trade chambers " Are replaced by the words: " Chambers of Crafts and Handicrafts ".
In the seventh paragraph, the words:" Trade chambers " Are replaced by the words: " Chambers of Crafts and Crafts ".
(Craft Code, art. 6 and 25, and Decree No. 2004-1165 of 2 November 2004, art. 7 and 10.)
Article 1601 A
In the first paragraph, the words: " Trade chambers " Are replaced twice by the following words: " Chambers of Crafts and Crafts ".
(Craft Code, art. 6 and 25.)
Article 1601 B
In the second paragraph, the words: " Trade chambers " Are replaced by the words: " Chambers of Crafts and Crafts ".
(Craft Code, art. 6 and 25.)
Article 1602 A
This article is modified as follows:
In the first paragraph, and three times in the second paragraph, the words: " Trade chambers " Are replaced by the words: " Chambers of Crafts and Crafts ".
In the second paragraph, the words:" Regional trade chambers " Are replaced by the words: " Regional chambers of crafts and crafts ".
(Craft Code, art. 6 and 25, and Decree No. 2004-1165 of 2 November 2004, art. 7 and 10.)
Article 1609 quinquies C
At 2 ° bis of II, the words: " The second sentence of the first subparagraph " Are replaced by the words: " The second sentence of the first paragraph of II ".
Article 1609 sexvicies
This section is amended as follows:
The third paragraph of IV is outdated.
In the first and third paragraphs of the V, the Words: " State controller " Are replaced by the words: " Member of the body of general economic and financial control ".
(Decree No. 2005-436 of 9 May 2005, art. 19.)
In the first book, Part II, Title III, Chapter I bis is supplemented by a section X entitled: Perceived Contribution to the National Institute for Health Prevention and Education " Including an article 1609 octovicies as follows:
" Article 1609 octovicies. -The contribution made by advertisers and promoters who derogate from the obligation to include health information in advertising messages shall be established in accordance with Article L. 2133-1 of the Public Health Code. "
Article 1618 septies
In the first paragraph, the reference:" L. 731 " Is replaced by the reference: " L. 731-1 ".
(Act No. 2003-1311 of 31 December 2003, art. 40-III-B.)
Article 1619
The third paragraph of IV is transferred under a III bis.
Article 1635-0 bis
In the first and third paragraphs, the words: " International Migration Board " Are replaced by the words: " The Agence nationale de l' accueil des étrangers et des migrations ".
(Act No. 2005-32 of 18 January 2005, art. 145.)
Article 1635 bis
This article is written:
" The fee for the renewal of work permits to foreign workers shall be established and collected in accordance with Article L. 341-8 of the Labour Code. "
Article 1635 bis-0 A
The words:" In accordance with Article L. 211-8 of the Code of Entry and Residence of Foreigners and of the Right of Asylum reproduced below Are replaced by the words: " In accordance with Article L. 211-8 of the Code of Entry and Residence of Foreigners and the Right of Asylum ".
Article 1635 bis M
In the first and third paragraphs of the IV, the words: State controller " Are replaced by the words: " Member of the body of general economic and financial control ".
(Decree No. 2005-436 of 9 May 2005, art. 19.)
Article 1641
1 of the I is modified as follows:
The second to tenth paragraphs are preceded by indexing: " A. "," B. "," C. "," D. "," E. "," F. "," G. "," H." And " I. ".
In i, words:" Trade chambers " Are replaced by the words: " Chambers of Crafts and Crafts ".
(Craft Code, art. 6 and 25.)
Article 1647-00 bis
This article is modified as follows:
In I:
-in the first paragraph, the words: " R* 343-9 to R* 343-12 " Are replaced by the words: " R. 343-9 to R. 343-12 " ;
-in the seventh paragraph, the words: " R* 343-13 to R* 343-16 " Are replaced by the words: " R. 343-13 to R. 343-16 " ;
In II, the words: " R* 343-9 to R* 343-16 " Are replaced by the words: " R. 343-9 to R. 343-16 ".
(Decree No. 2005-368 of 19 April 2005, art. 6-I and 12.)
Article 1648 AA
In the sixth paragraph of V, the words: " Trade chamber " Are replaced by the words: " Crafts and Crafts Chamber ".
(Craft Code, art. 6.)
Article 1649 quater B
This article is modified as follows:
" The regulation of a good or service of an amount greater than EUR 3 000 by an individual who is not a trader and the payment of a premium or insurance contribution of the same amount shall be made in accordance with the provisions of Article L. 112-8 of the Monetary and financial code. "
Article 1649 quater C
In the second paragraph, the words:" Trade chambers " Are replaced by the words: " Chambers of Crafts and Crafts ".
(Craft Code, art. 6.)
Article 1651
In the second sentence of the first subparagraph, the words: " Divisional inspector " Are replaced by the words: " Departmental inspector ".
(Decree No. 2004-620 of 29 June 2004, art. 1.)
Article 1651 A
In the first paragraph of I and II, the words: " Trade chamber " Are replaced by the words: " Crafts and Crafts Chamber ".
(Craft Code, art. 6.)
Article 1651 B
Words: " Trade chamber " Are replaced by the words: " Crafts and Crafts Chamber ".
(Craft Code, art. 6.)
Article 1651 C
In the second paragraph, the words: " Trade chamber " Are replaced by the words: " Crafts and Crafts Chamber ".
(Craft Code, art. 6 and 25.)
Article 1653 A
At 3 ° I, the words: " Divisional inspector " Are replaced by the words: " Departmental inspector ".
(Decree No. 2004-620 of 29 June 2004, art. 1.)
Article 1668
To the 1, the abbreviation: " EUR " Is added after the amount: " 1 billion ".
Article 1679 bis B
The 3 is thus written:
" Payments due under the supervision of continuing vocational training shall be made in accordance with the rules referred to in the second sentence of the fourth paragraph of Article L. 991-8 of the Labour Code. "
Article 1708
In the first paragraph, the words:" , penalties and fine provided for in Article 1840 N ter " Are replaced by the words: " And its penalties ".
(Order No. 2005-1512 of 7 December 2005, art. 21 and 25.)
Articles 1725 to 1726
These sections are repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 12-2 ° and 25.)
Article 1727
The: " 1 ° to 4 ° " Of the II and the: 1 ° to 8 ° " Of the IV are replaced by: " 1. To 4." And: " 1. To 8. ".
Item 1727 A
This section is repealed.
(Order No. 2005-1512 of December 7, 2005, s. 12-2 ° and 25.)
Item 1728 A
This section is repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 13-II and 25.)
Article 1731 bis
This article is repealed.
(Order No. 2005-1512 of 7 December 2005, art. 13-III and 25.) Section 1733
This section is repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 13-III and 25.)
Articles 1734 bis and 1734 ter
These articles are repealed.
(Order No. 2005-1512 of 7 December 2005, art. 13-III and 25.)
Item 1734 ter A
The provisions of this section are transferred under section 1768.
Articles 1734 ter B and 1734 quater
These Articles are repealed.
(Order No. 2005-1512 of 7 December 2005, art. 13-IV and 25.)
Articles 1740 bis to 1740 undecies
These articles are repealed.
(Order No. 2005-1512 of 7 December 2005, art. 13-IV and 25.)
Articles 1756 bis to 1756 quater
These articles are repealed.
(Order No. 2005-1512 of 7 December 2005, art. 16-II and 25.)
Articles 1756 sexies and 1756 septies
These articles are repealed.
(Order No. 2005-1512 of 7 December 2005, art. 16-II and 25.)
Article 1758 bis
This article is repealed.
(Order No. 2005-1512 of 7 December 2005, art. 17 and 25.)
Article 1758 quater
This section is repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 17 and 25.)
Articles 1759 bis and 1759 ter
These articles are repealed.
(Order No. 2005-1512 of 7 December 2005, art. 17 and 25.)
Article 1762 bis
This section is repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 17 and 25.)
Articles 176c to 1762 nonies
These sections are repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 17 and 25.)
Article 1763 A
This section is repealed.
(Order No. 2005-1512 of December 7, 2005, s. 17 and 25.)
Article 1763 B
This article reads:
" 1. The management company of a common risk investment fund which dealt with the declaration provided for in the I of Article 242 quinquies of the erroneous information leading to the concealment of the non-compliance of the 50 % quota provided for in Article II of the Article 163 quinquies B is liable to a tax fine equal to 5 % of the value of the investments made on the said declaration and wrongly withheld in the investment quota of 50 % or for the calculation of the limit under Article L. 214-36 The monetary and financial code. The amount of this fine shall be reduced by an abatement equal to the proportion of the amount of subscriptions carried out by persons who do not have their tax domicile or registered office in France on the amount of subscriptions issued by the fund. This proportion is assessed on the first day of each fiscal year. The amount of the fine shall be capped, by declaration, by half of the amount owed to it by the fund in respect of the management costs for the financial year concerned.
The venture capital company which dealt with the state provided for in the Article 242 quinquies of the erroneous information leading to the concealing of the non-compliance of the 50 % quota provided for in the third subparagraph of Article 1 (1) of Act No. 85-695 of 11 July 1985 on various economic provisions And financial is liable to a tax fine equal to 5 % of the value of the investments made on the said declaration and wrongly withheld in the investment quota of 50 % or for the calculation of the limit provided for in the fourth paragraph of 1 ° of Article 1-1 above. The amount of this fine shall be capped, per declaration, at half the amount of the operating expenses of the venture capital company for the financial year concerned.
2. In the absence of production of the declaration or the statement provided for in Article 242 quinquies within the prescribed time limits, the administration shall, by registered mail with an acknowledgement of receipt, give notice of the need to file the declaration or the statement Within 30 days.
In the event of non-production of the document within 30 days of the receipt of such notice, the fund management company or venture capital company shall be liable to a fine equal to 50 % of the amount of the sums owed to the management company by the fund in respect of management costs or half of the operating expenses of the venture capital company for the financial year concerned. "
(Act No. 2005-1720 of 30 December 2005, art. 32-VI-1 and 2.)
Article 1763 C
This article reads:
" Where the administration establishes that a common risk investment fund set out in the Regulation provides for the benefit of the tax benefits provided for in Article 163 B, 150-0 A, 209-0 A and 219 has not complied with its The management company of the fund shall be liable to a fine equal to 20 % of the amount of investment which would make it possible to achieve an investment quota of 50 %. The amount of this fine shall, however, be limited to one-half of the amount owed to it by the fund in respect of the management costs for the financial year concerned.
Where the administration establishes that a common investment fund in Innovation or a proximity investment fund has not respected its investment quota under Article L. 214-41 of the Monetary and Financial Code and Article L. 214-41-1 of the same code, the fund management company is Liable to a fine equal to 20 % of the amount of investment that would enable a 60 % investment quota to be reached. The amount of the fine shall, however, be limited to one half of the amount owed to it by the fund in respect of the management costs for the financial year concerned.
The fine provided for in the preceding subparagraphs shall be exclusive of the fine provided for in the Article 1763 B. The amount of the fine provided for in the preceding subparagraphs shall be reduced by an abatement equal to the proportion of the amount of subscriptions carried out by persons who have not, in France, their tax domicile or registered office on the Amount of subscriptions issued by the fund. This proportion is assessed on the first day of the year in which the investment quota has not been met. "
(Act No. 2005-1720 of 30 December 2005, art. 32-VI, 1st, 2nd and 3rd paragraph.)
Article 1763 D
This section is repealed.
(Order No. 2005-1512 of December 7, 2005, s. 17 and 25.)
Article 1765
Words: " The III of Article 163 d ' Are replaced by the words: " In Article L. 221-32 of the Monetary and Financial Code ".
Article 1765 bis
This article is repealed.
(Order No. 2005-1512 of 7 December 2005, art. 17 and 25.)
Articles 1768 bis to 1770
These sections are repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 17 and 25.)
Articles 1770c and 1770 quinquies
These sections are repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 17 and 25.)
Articles 1770 septies and 1770 octies
These sections are repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 17 and 25.)
Item 1771
Words: " In addition, " Are deleted.
(Order No. 2005-1512 of December 7, 2005, s. 22-I-33 ° and 25.)
Article 1785 A
This article is transferred under Article 1731 A to Book II, Chapter II, Section I, B, 3, b).
Articles 1785 B to 1785 E
These items are repealed.
(Order No. 2005-1512 of December 7, 2005, s. 18 and 25.)
Article 1786 bis
This section is repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 18 and 25.)
Articles 1788 c to 1788 nonies
These sections are repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 18 and 25.)
Article 1830
This section is repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 20-I and 25.)
Sections 1832 and 1833
These sections are repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 20-I and 25.)
Article 1836
This section is repealed.
(Order No. 2005-1512 of December 7, 2005, s. 20-I and 25.)
Article 1840 GA
This section is repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 20-II-3 ° and 25.)
Article 1840 G bis A
This section is repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 20-II-3 ° and 25.)
Articles 1840 G c A to 1840 G duodecies
These sections are repealed.
(Order No. 2005-1512 of December 7, 2005, s. 20-II-3 ° and 25.)
Article 1840 N ter
This section is repealed.
(Order No. 2005-1512 of December 7, 2005, s. 21 and 25.)
Articles 1840 N quinquies at 1840 N septies
These sections are repealed.
(Order No. 2005-1512 of December 7, 2005, s. 21 and 25.)
Article 1840 N nonies
This section is repealed.
(Order No. 2005-1512 dated December 7, 2005, s. 21 and 25.)
Article 1920
In the second sentence of the first paragraph of 1, the words: " Of Article 524-1 of the Civil Code " Are replaced by the words: " The first paragraph of Article 524 of the Civil Code ".
Article 1929
In the second paragraph of 3, the words:" Pursuant to Article L. 126-1 of the Rural Code " Are replaced twice with the following words: " Pursuant to the second to ninth paragraphs of Article L. 126-1 of the Rural Code ".
(Act No. 2005-157 of 23 February 2005, art. 92 A-III-2 ° and 95-I.)
Article 1929 c
At 7, after the words: " In the case ", the words" shall be inserted: " Of safeguard procedures, ".
(Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 1929 septies
This article is written:
" In accordance with the fourth paragraph of Article L. 626-6 of the Commercial Code, and in the I of Article L. 631-19 of the Code, the financial administrations may, within the framework of the safeguard plan or the recovery plan provided for in the Articles L. 626-1 and L. 631-2, decide on assignments of rank of privilege or of mortgage or of the abandonment of these security rights. "
(Commercial code, art. L. 626-6, 4th paragraph, and L. 631-19.)
Article 1965 A
At 1, the words: " Backup, " Are inserted before the words: " Remedy ".
(Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Schedule II to the General Tax Code is amended and completed as follows:
Item 3
In the seventh paragraph, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 74-0 A
At f, before the word: " Recovery " Are inserted the words: " Safeguard procedure, ".
(Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 74-0 G
In a, the words: " To Article 21 of Decree No 85-1388 of 27 December 1985 " Are replaced by the words: " In Article 63 of Decree No. 2005-1677 of 28 December 2005, the provisions of which are applicable to judicial reorganization proceedings under Article 176 of that Decree ".
(Decree No. 2005-1677 of 28 December 2005, art. 63, 176, and 354-3 °.)
Article 74 SH
At 2 ° I, the words: " The Recipe for Taxes " Are replaced by the words: " The tax department ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 74 SJ
At 1 °, the words: " Income tax revenue " Are replaced by the words: " Du service des taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 74 S ter
In the sixth paragraph, the words: " Income tax revenue " Are replaced by the words: " The tax department ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Item 74 T
This article is out of date.
Articles 74 U and 74 V
These items become moot.
(Order No. 2005-1512 of December 7 2005, art. 7.)
Article 75-0 Y
At 2 °, the words: " To Article 21 of Decree No 85-1388 of 27 December 1985 " Are replaced by the words: " In Article 63 of Decree No. 2005-1677 of 28 December 2005, the provisions of which are applicable to judicial reorganization proceedings under Article 176 of that Decree ".
(Decree No. 2005-1677 of 28 December 2005, art. 63, 176, and 354-3 °.)
Article 9c
This article reads:
" The date of the opening of a public savings plan shall be fixed in accordance with Article R. 221-69 of the Monetary and Financial Code. "
(Monetary and financial code, art. 221-69.)
Article 91c E
This article is written:
" Article R. 221-111 of the Monetary and Financial Code provides for the arrangements for the opening of a savings plan in shares. "
(Monetary and financial code, art. R. 221-111.)
Article 91c K
This article is amended as follows:
In the first paragraph, the reference: " 3 of the III of Article 163 d of the General Tax Code " Is replaced by the reference: " Second indent of Article L. 221-32 of the Monetary and Financial Code " And the words: " The same code " Are replaced by the words: " The general tax code ".
In the seventh paragraph, the reference: ' 2 of the III of Article 163 d of the General Tax Code " Is replaced by the reference: " First paragraph of Article L. 221-32 of the Monetary and Financial Code " And the words: " The same code " Are replaced by the words: " General tax code ".
Article 102 K
In IV, words:" The National Farm Credit Fund " Are replaced by the words: " The central organ of Crédit Agricole ".
(Order No. 2005-429 of 6 May 2005, art. 57-I.)
Article 102 Z
In II, the words: " Within the meaning of Article 1732 " Are replaced by the words: " Within the meaning of 2 of II of Article 1727 ".
(Order No. 2005-1512 of 7 December 2005, art. 13 and 25.)
Article 123
To 1, the words: " And the annual flat-rate taxation " Are deleted.
(Act No. 2005-1719 of 30 December 2005, art. 21-I and IV.)
Article 134
At 1, the words: " Provisions of Article 1756 " Are replaced by the words: " Of the provisions of Article 1649 h A ".
(Order No. 2005-1512 of 7 December 2005, art. 16-II, 22-I-26 ° and 25.)
Article 140 B
Words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Sections 140 C to 140 I
These items become moot.
(Order No. 2005-1512 of December 7, 2005, s. 26-II-3 ° and IV.)
Article 140 K
This article becomes moot.
Article 140 K bis
This article is thus written:
" The obligation of persons or undertakings employing an apprentice to pay a competition to the apprenticeship training centre or apprenticeship section in which the apprentice is registered shall apply in accordance with the conditions laid down in Article R. 119-4 of the Job code. "
Article 140 K ter
This article is written:
" The allocation of the portion of the apprenticeship tax paid to the public treasury is carried out in accordance with the provisions of Article R. 119-5 of the Labour Code. "
Item 140 M
This article is written:
" In the departments of Haut-Rhin, Bas-Rhin and Moselle, the rate of apprenticeship tax is reduced in accordance with the provisions of Article R. 119-33-1 of the Labour Code. "
Item 140 N
This article becomes moot.
(Order No. 2005-1512 of December 7, 2005, s. 26-II-3 ° and IV.)
Article 163 septdecies
In the first paragraph, the words: " Income tax revenue " Are replaced by the words: " Du service des taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 163 novodecies
The words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 171 quater
This article is modified as follows:
At the end of the first paragraph, the words: " Article 1770 quinquies " Are replaced by the words: " 1 of Article 1761 ".
In the fourth paragraph, the words:" A recipe for taxes " Are replaced by the words: " In the service of taxes ".
(Order No. 2005-1512 of 7 December 2005, art. 17 and 25, and Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 171 AH
In the first paragraph, the words: " Tax centre " Are replaced by the words: " Tax service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 171 AJ
The words: " Tax centre " Are replaced by the words: " Tax service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 171 AM
In b, the words: " Judicial reorganization procedure " Are replaced by the words: " Procedure for the protection or judicial remedy ".
(Act No. 2005-845 of 26 July 2005, art. 165-II and 190.)
Article 171 BG
In the second paragraph, the words: " Higher Commission for Historical Monuments under Decree No. 94-87 of 28 January 1994 on the Upper Commission of Historic Monuments " Are replaced by the words: " National Commission for Historical Monuments under Article L. 611-1 of the Heritage Code ".
(Order No. 2005-1128 of 8 September 2005, art. 2.)
In Book I, first part, Title I, Chapter VIII is supplemented by an IX entitled: Tax Credit for a Non-Interest Refundable Advance " Including articles 171 BI and 171 BJ written as follows:
" Art. 171 BI. -The rules for calculating the tax credit provided for in Article 244 quater J are set out in Articles R. 318-14, R. 318-15 and R. 318-16 of the Construction and Housing Code. "
" Art. 171 BJ. -The consequences of early repayment of the advance on the use of the remaining portions of the tax credit to be charged are defined by Article R. 318-17 of the Construction and Housing Code. "
Article 213
In the second paragraph, the words:" Pursuant to the fourth and fifth paragraphs of Article 257 (1) (c) Are replaced by the words: " In application of the ninth and tenth paragraphs of c of 1 of 7 ° of Article 257 ".
(Act No. 2005-1720 of 30 December 2005, art. 88-I.)
Article 242-0 F
The words: " Articles 242-0 A to 242-0 D " Are replaced by the words: " Articles 242-0 A and 242-0 C ".
Article 242 duodecies
In the third paragraph, the words:" Tax centre " Are replaced by the words: " Tax service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 244
In the first paragraph, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 245
In the second paragraph, the words: " The revenue from the prescribed tax " Are replaced by the words: " The tax department concerned ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 260 A
In the first paragraph, the article: " 1785 D " Is replaced by the article: " 1785 ".
(Order No. 2005-1512 of 7 December 2005, art. 18 and 25.)
Article 267 quater F
In the second paragraph of III, the words: " Income tax revenue " Are replaced by the words: " Du service des taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 267 quater H
In the second paragraph of I, the words: " Income tax revenue " Are replaced by the words: " Du service des taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 301 J
The words: " Tax centre " Are replaced by the words: " Tax service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 304
This article is modified as follows:
The I is replaced by the following:
" The stamp duty provided for in Article 964 of the General Tax Code shall be paid in accordance with the provisions of Article R. 423-11 of the Environment Code. "
The II is transferred to Book I, Part II, Title IV, Chapter II, in a section V entitled: Stamp fee levied for the benefit of the National Wildlife and Wildlife Office " Under a Article 326 bis so worded:
" Article 326 bis. -The stamp duty provided for in Article 1635 bis N of the General Tax Code shall be paid in accordance with the provisions of Article R. 423-13 of the Environment Code. "
Article 310 G
In the first paragraph of the I, the words:" The recipe for competent tax " Are replaced by the words: " In the service of the competent tax ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 310-0 H
The second and third paragraphs of 2 ° are preceded by indexing: " A." And " B. "
Article 317 decks
I and III become moot.
(Act No. 2004-1484 of December 30, 2004, s. 42.)
Article 321 bis
This article is modified as follows:
The words: " Seventh paragraph " Are replaced by the words: " Sixth paragraph ".
Words:" Trade chamber " Are replaced twice with the following words: " Crafts and Crafts Chamber ".
(Craft Code, art. 6 and 25, and Act No. 2005-1719 of 30 December 2005, art. 128-II-1.)
Article 321 quater
In the first sentence of 1 °, the words: " General Tax Code " Are inserted after the words: " By the III of Article 1605 " And the words: " The same code " Are inserted after the words: " Article 1605 ter ".
Article 371 A
In the first paragraph, the words:" Trade chambers " Are replaced by the words: " Chambers of Crafts and Crafts ".
(Craft Code, art. 6.)
Article 371 AJ
The I is modified as follows:
At 2, the words: " Trade chambers " Are replaced by the words: " Crafts and Crafts ".
At 7, the words:" The Tax Centres " Are replaced by the words: " The Tax Services ".
(Craft Code, art. 6, and Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 371 AM
At 2nd of II, the words: " Trade chamber " Are replaced by the words: " Chamber of Crafts and Handicrafts ".
(Craft Code, art. 6.)
Article 376 septies
At 1 °, the words: " To the first booklet " Are replaced by the words: " Booklet A ".
(Order No. 2005-429 of 6 May 2005, art. 29.)
Article 379
In the first paragraph of 2, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 383
The words: " And 1736 " Are replaced by the words: " And the I and IV of Article 1754 ".
(Order No. 2005-1512 of 7 December 2005, art. 13 and 25.)
Article 383 bis E
The I is modified as follows:
In a, the words: " The recipe for competent tax " Are replaced by the words: " To the appropriate tax department ".
In b and c, the words:" The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 384 A
In the first paragraph of I:
-words: " The recipe for taxes " Are replaced by the words: " At the tax department " ;
-the word: " Competent " Is replaced by the word: "
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 384 A bis
This article is modified as follows:
In the first paragraph of the I, the words: " The recipe for taxes " Are replaced by the words: " At the tax department " And the word: " Competent " Is replaced by the word: "
In II, the words: " Or the conservation of mortgages " Are added after the words: " The tax department ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 384 A ter
This article is modified as follows:
In the first paragraph of the I, the words: " The recipe for taxes " Are replaced by the words: " At the tax department " And the word: " Competent " Is replaced by the word: "
In II, the words: " Or the conservation of mortgages " Are added after the words: " The tax department ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 384 septies A
In I, the words: " Either Articles 1761 and 1762, or Articles 1761 and 1762 quater " Are replaced by the words: " Of Article 1730 ".
(Order No. 2005-1512 of 7 December 2005, art. 13-II-3, 17 and 25.)
Article 396 A
The words: " Articles 1761 and 1762 " Are replaced by the words: " Of Article 1730 ".
(Order No. 2005-1512 of 7 December 2005, art. 13-II-3, 17 and 25.)
Schedule III to the General Tax Code is amended and completed as follows:
Items 2 Septies to 2 decies
These items are out of date.
Article 2 decks
This article is modified as follows:
In the first paragraph of a, the year: " 2005 " Is replaced by the year: " 2006 " And amounts: " 15.34 EUR "," 10.02 EUR " And " 7.25 EUR " Are replaced by the amounts respectively: " 15.90 EUR "," 10.39 " And " 7.52 EUR ".
In the second paragraph of b, the year: 2005 " Is replaced by the year: " 2006 " And the table is thus written:
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Article 2 duodecies A
This article is modified as follows:
In the first paragraph, the words: " Fourth paragraph " Are replaced by the words: " The fifth paragraph ".
(Act No. 2005-32 of 18 January 2005, art. 109-I.)
In the first paragraph of the a, the year: 2005 " Is replaced by the year: " 2006 " And amounts: " 8.85 "," 5.01 EUR " And " 4.48 EUR " Are replaced by the amounts: " 9.18 EUR "," 5.20 EUR " And " 4.65 EUR ".
In the second paragraph of b, the year: 2005 " Is replaced by the year: " 2006 " And the table is thus written:
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Article 2 terdecies
In the first paragraph of the a, the year: 2005 " Is replaced by the year: " 2006 " And amounts: " 13.75 EUR "," 12.16 EUR "," 9.38 EUR " And " 8.85 " Are replaced by the amounts respectively: " 14.25 "," 12.61 "," 9.73 EUR " And " 9.18 EUR ".
Article 2 terdecies A
In the first paragraph, the year:" 2005 " Is replaced by the year: " 2006 " And amounts: " 19.19 EUR "," 13.33 EUR " And " 9.59 EUR " Are replaced by the amounts: " 19.89 "," 13.82 EUR " And " 9.94 EUR ".
Article 2 quaterdecies A
In the first paragraph of the I, the words:" Fourth paragraph " Are replaced by the words: " The fifth paragraph ".
(Act No. 2005-32 of 18 January 2005, art. 109-I.)
Article 2 quaterdecies B
The word: " Fourth " Is replaced by the word: " Fifth ".
(Act No. 2005-32 of 18 January 2005, art. 109-I.)
Article 2 sexdecies-0 A
In the first paragraph of the I, the words: " Fifth paragraph " And " Fourth paragraph " Are replaced by the words: " Sixth paragraph " And " The fifth paragraph ".
(Act No. 2005-32 of 18 January 2005, art. 109-I.)
Article 2 sexdecies-0 A bis
Words: " Fifth paragraph " Are replaced by the words: " Sixth paragraph ".
(Act No. 2005-32 of 18 January 2005, art. 109-I.)
Article 2 octodecies
In the second paragraph of the I, the words: " Fourth paragraph " Are replaced by the words: " The fifth paragraph ".
(Act No. 2005-32 of 18 January 2005, art. 109-I.)
Article 38 sexdecies GC
This article becomes moot.
(Act No. 2005-1720 of December 30, 2005, s. 49-III and V.)
Article 38 sexdecies J
In the c of the I, the words: " Pursuant to Article 8 of Decree No. 95-100 of 26 January 1995 amended " And the words: " Pursuant to Article 5 of Decree No. 94-340 of 28 April 1994 as amended " Are replaced by the words: " Under Article D. 236-14 of the Rural Code " And by the words: " Pursuant to Article D. 231-39 of the same Code ".
(Decree No. 2003-768 of 1 August 2003, art. 2, 3 and 6-62 ° and 65 ° and Decree No. 2005-368 of 19 April 2005, art. 10 and 12.)
Article 41-0 A
This article is modified as follows:
In the first paragraph of the I, the reference: " The second paragraph of V of Article 151 f ' Is replaced by the reference: " III of Article 151 septies ".
At 1 ° of II, the reference: The second paragraph of V of Article 151 f ' Is replaced by the reference: " III of Article 151 septies ".
In III, the reference: The second paragraph of V of Article 151 f ' Is replaced by the reference: " Du III de l' article 151 septies ".
(Act No. 2005-1720 of 30 December 2005, art. 37-I and V.)
Article 46 AG duodecies
This article is modified as follows:
At 1:
-in the first paragraph, the year: " 2005 " Is replaced by the year: " 2006 " ;
-at 1 and 2 °, the amounts: " 131 " And " 173 " Are replaced by the amounts: " 136 " And " 175 EUR ".
In the second paragraph of 2, the year: 2005 " Is replaced by the year: " 2006 " And the table attached to this paragraph is as follows:
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Article 46 AI ter
In IA, the words: " In Article 3 of Decree No. 97-237 of 14 March 1997 on mutual funds in innovation ' Are replaced by the words: " In Article D. 214-72 of the Monetary and Financial Code ".
(Decree No. 2005-1007 of 2 August 2005, art. 1, 2 and 5-106 °.)
Article 46 AX bis
In the second paragraph of II, the words: " Tax centre " Are replaced by the words: " Tax service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 46 quater-00 A
In the twelfth and thirteenth paragraphs, the words: " Departmental Chamber of Trades " Are replaced by the words: " Departmental Chamber of Crafts and Handicrafts ".
(Craft Code, art. 6.)
Article 46 quater-0 FB
In the first paragraph, in the parenthesis, the words: " Tax centre " Are replaced by the words: " Tax service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 46 quater-0 FC
In the first paragraph, the words: " , as well as, where applicable, penalties referred to in Article 1765 bis of the same code " Are deleted.
(Order No. 2005-1512 of December 7, 2005, s. 17 and 25.)
Article 46 quater-0 ZI
In III, words: " , the amount of contributions from the two previous years and the amount charged on the tax due on the overall result of the financial year " Are replaced by the words: " And the amount of contributions from the two previous years ".
(Act No. 2005-1719 of 30 December 2005, art. 21-I and IV.)
Article 46 quater-0 ZR
In the first paragraph, the words: " The second paragraph " Are deleted.
(Act No. 2005-1719 of 30 December 2005, art. 21-III and IV.)
Articles 46 quindecies LA and 46 quindecies LB
These articles become moot.
(Act No. 2005-157 of 23 February 2005, art. 240-I-1 ° and III.)
Article 46 quindecies N
This article is modified as follows:
At 2 °, the words: " Act No. 47-1635 of 30 August 1947 on the remediation of industrial or commercial occupations " Are replaced by the words: " Chapter VIII of Title II of the Book I of the Code of Commerce ".
At 5 °, the reference: L. 625-10 " Is replaced by the reference: " L. 653-11 ".
(Order No. 2005-428 of 6 May 2005, art. 3 and 4, and Act No. 2005-845 of 26 July 2005, art. 1, 140 and 190.)
Article 49 B
In the third paragraph of 3, the words: " Tax centre " Are replaced by the words: " Tax service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 49 F
In the fourth paragraph of 1, the words: " Under Article 11 of Act No. 2004-626 of 30 June 2004 " Are replaced by the words: " Provided for in Article L. 14-10-4 of the Code of Social Action and Families ".
(Act No. 2005-102 of 11 February 2005, art. 55-I.)
Article 49 quinquies
In III, the words: " Income tax revenue " Are replaced by the words: " The tax department ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 49 septies H
This article becomes moot.
(Act No. 2004-1485 of 30 December 2004, art. 45-I-6 ° and II.)
Article 49 septies M
In the second paragraph of III, the words: " General Tax Code " Are added after the words: " Article 223 O ".
Article 49 septies YM
The reference:" 200 A.M. " Is replaced by the reference: " 220 H ".
Article 49 septies YZ
In the second paragraph, the reference:" 233 A of the General Tax Code " Is replaced by the reference: " 223 A of the General Tax Code ".
Article 53a
The words:" And 1736 " Are replaced by the words: " And by the I and IV of Article 1754 ".
(Order No. 2005-1512 of 7 December 2005, art. 13 and 25.)
Article 58 A
The words: " Tax centre " Are replaced by the words: " Tax service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 65
In i, the words: " The National Farm Credit Fund " Are replaced by the words: " The central organ of Crédit Agricole ".
(Order No. 2005-429 of 6 May 2005, art. 57-I.)
Article 85 A
In the second paragraph of 1, the words: " Articles 1788 octies " Are replaced by the words: " Article 1788 A ".
(Order No. 2005-1512 of 7 December 2005, art. 18 and 25.)
Article 111 quater G
In the fifth paragraph, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 111 quindecies
In the first paragraph, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 111-0 F
The II is modified as follows:
In the first paragraph, the word: " Boisons " Is replaced by the word: " Beverages ".
At 1 °, the words:" The process " Are replaced by the words: " The process ".
Section 170
This section is transferred under section 171 and the words:" The General Tax Code " Are replaced by the words: " General tax code ".
Article 244 septies
In the 2nd of II, the words:" Decree No. 96-119 of 14 February 1996 " Are replaced by the words: " Decree No. 2005-1435 of 21 November 2005 ".
(Decree No. 2005-1435 of 21 November 2005, art. 1 to 9.)
Article 244 undecies
The III is modified as follows:
At 2, the words: " On paper coated with a tax stamp, pursuant to Articles 899 and 905 to 907 of the General Tax Code " Deleted.
In the third paragraph of 3, the words: " On stamped paper " Are deleted.
(Act No. 2004-1485 of 30 December 2004, art. 95-I D-1, a and IV.)
Article 250 A
This article is amended as follows:
In the second paragraph, the words: " To one of the income of taxes within the jurisdiction of which " Are replaced by the words: " To one of the tax services under whose jurisdiction " And the words: " The recipe for taxes " Are replaced by the words: " In the service of taxes ".
In the third paragraph, the words:" To the revenue of taxes in the jurisdiction of which " Are replaced by the words: " In the service of taxes in the jurisdiction of which ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 281 bis
In the first paragraph of I and II, the words: " The recipe for competent tax " Are replaced by the words: " In the service of the competent tax ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 281 ter
This article is modified as follows:
In the first paragraph of the I, the words: " The recipe for competent tax " Are replaced by the words: " In the service of the relevant tax ".
In the second paragraph of III, the words: The recipe for competent tax " Are replaced by the words: " In the service of the competent tax ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 281 E
In the second paragraph of the I, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 283
In the third paragraph, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 313 AR
This article becomes moot.
(Act No. 2005-1720 of December 30, 2005, s. 112-I and II.)
Article 313-0 BR bis
This article is modified as follows:
At 1, the words: " Tax centre " Are replaced by the words: "
At 2:
-in the first sentence, the words: " Tax centre " Are replaced by the words: " Tax department " ;
-in the last sentence, the words: Tax centre " Are replaced by the words: " Tax service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Section 331 L
In the second paragraph, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 344 quinquies
This article is written:
" The tax referred to in Article 1635 bis of the General Tax Code shall be recovered in accordance with Article D. 341-3 of the Labour Code. "
Article 344 quinquies A
This article is written:
" The fees provided for in Articles 1635-0 bis and 1635 bis-0A of the General Tax Code are collected ... (The rest without change). "
Articles 344 G bis and 344 G ter
These articles become moot.
(Act No. 2005-1719 of December 30, 2005, s. 31-II and III.)
Article 350 A
At 1, the words: " Or divisional " Are replaced by the words: " ".
(Decree No. 2004-620 of 29 June 2004, art. 1.)
Article 357 G
The words: " By the 1 of Article 1762 " Are replaced by the words: " By Article 1730 ".
(Order No. 2005-1512 of 7 December 2005, art. 13-II-3, 17 and 25.)
Article 357 H
In the first paragraph of the I, the words: " The seventh paragraph of Article 1 of the General Tax Code " Are replaced by the words: " In the seventh paragraph of Article 1 A of the General Tax Code ".
(Act No. 2005-1719 of 30 December 2005, art. 74-II and VI.)
Articles 366 B and 366 C
These articles become moot.
(Act No. 2004-1484 of December 30, 2004, s. 25-III.)
Article 381 A
In I, the words: " The revenue from the designated tax " Are replaced by the words: " In the service of the designated taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 381 K
This article is modified as follows:
In the first paragraph, the words: " The revenue from the designated tax " Are replaced by the words: " In the service of designated taxes ".
In the second paragraph, the words:" To the same recipe " Are replaced by the words: " To the same service ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 381 KA
The words: " In Article 3 of Decree No 83-872 of 30 September 1983 laying down the conditions for the application of Articles 5 to 7 of Act No. 83-607 of 8 July 1983 laying down various provisions relating to business taxation and industrial saving ' Are replaced by the words: " In Article D. 221-106 of the Monetary and Financial Code ".
(Decree No. 2005-1007 of 2 August 2005, art. 1, 2 and 5-62 °.)
Article 381 KB
In the fourth paragraph of 2 ° and at 3 °, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 381 KE
In the fourth paragraph, words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 381 S
In the second paragraph of 1, the words: " The revenue from the designated tax " Are replaced by the words: " In the service of the designated taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Item 381 W
The first paragraph is modified as follows:
Words: " The recipe for competent tax " Are replaced by the words: " To the appropriate tax department. "
Words:" This recipe is the one " Are replaced by the words: " This service is the one ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 384 bis A
In the first paragraph, the words: " The recipe for competent tax " Are replaced by the words: " In the service of the competent tax ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 385
In the first paragraph, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 388
In the first paragraph, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 390
The words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 396
At 3 °, references: " L. 621-83 and L. 622-17 " Are replaced by references: " L. 626-1, L. 631-22 and L. 642-1 ".
(Act No. 2005-845, s. 1, 59, 92, and 111.)
Article 401
The third and fourth paragraphs are preceded by indexing: " A." And " B. ".
Article 405 C
This article becomes moot.
(Act No. 98-546 of July 2, 1998, s. 87-VI, and Act No. 2005-1719 of 30 December 2005, art. 60-I.)
Article 406 bis
In the second paragraph of the I, the words: " The recipe for taxes " Are replaced by the words: " At the service of taxes ".
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article 406 terdecies
In the first paragraph of II, the words: " The contribution on corporation tax, " And reference: " , 235 ter ZA " Are deleted.
(Act No. 2004-1484 of 30 December 2004, art. 25-III.)
Article 406 A 16 A
This article is disattached.
Article 406 A 16 B
This article becomes moot.
(Order No. 2005-429 of May 6 2005, art. 49-II.)
Articles 406 A 16 D and 406 A 16 E
These items become moot.
(Decree No. 2005-1007 of 2 August 2005, art. 5-I-28 °.)
Article 406 A 16 F
This article is disattached.
Article 446 ter A
This article is modified as follows:
In the first paragraph, the words: " Sixth month " Are replaced by the words: " Fourth month ".
In the second paragraph, the words:" Tax centre " Are replaced by the words: " Tax service ".
At 4 °, the words:" Six months " Are replaced by the words: " 4 months ".
(Act No. 2005-1719 of 30 December 2005, art. 6-II, and Act No. 2005-1720 of 30 December 2005, art. 103.)
The Minister of Economy, Finance and Industry and the Minister for the Budget and State Reform, Government Spokesperson, shall each be responsible for the execution of the This Order, which will be published in the Official Journal of the French Republic.
Done at Paris, March 24, 2006.
Dominique de Villepin
By Prime Minister:
Minister delegated to budget
and state reform,
Government Spokesperson,
Jean-François Copé
The Minister of the Economy,
Finance and Industry,
Thierry Breton
