Key Benefits:
The Prime Minister,
On the report of the Minister of Economy, Finance and Industry,
In view of the general tax code and its annexes I, II and III;
In view of article 11 of Act No. 51-247 of 1 March 1951 Opening provisional credits for the month of March 1951;
Given the consolidated text and cited in this Order,
overwrite:
The general tax code is modified and completed as follows:
Article 5
In the first paragraph of 2 ° bis, the amount: " 7,250 " Is replaced by the amount: " 7,290 " And amount: " 7,920 " Is replaced by the amount: " 8 660 ".
(Act No. 81-1160 of 30 December 1981, art. 12-III-3 and Law No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 31
At 1 ° of I, the word: " Supported " Is replaced by the word: " Supported ".
Article 38 bis-0 B
After item 38 bis-0 A, item 38 bis-0 B is numbered 38 bis-0 A bis.
Article 38 bis A
Third Paragraph, reference: " 38 bis-0 B " Is replaced by the reference: " 38 bis-0 A bis ".
Article 38 sexies
In the second paragraph, the words:" Of the preceding paragraph " Are replaced by the words: " The first paragraph ".
Article 39
This article is modified as follows:
The 5 ° of 1 is modified as follows:
-to the twenty-fourth paragraph, the reference:" 38 bis-0 B " Is replaced by the reference: " 38 bis-0 A bis " ;
-in the twenty-ninth paragraph, the words: " Twenty-seventh paragraph " Are replaced by the words: " Twenty-eighth paragraph " ;
-in the thirtieth paragraph, the words: " Twenty-seventh and twenty-eighth paragraph " Are replaced by the words: " Twenty-eighth and twenty-ninth paragraphs " ;
-in the thirty-second paragraph, the words: " Twenty-seventh to the thirtieth paragraphs " Are replaced by the words: " Twenty-eighth to thirty-first paragraphs ".
(Act No. 2006-1771 of 30 December 2006, art. 83-III and VII.)
At 6 ° 1, the words: " Tax on large surfaces " Are replaced by the words: " Tax d' aide au commerce et à l' artisan ".
(Act No. 94-1162 of December 29, 1994, s. 86.)
Article 39 AI
This article is out of date.
Article 39 C
In the third paragraph of I, the words: " To the preceding paragraph " Are replaced by the words: " In the second paragraph ".
Article 39 quinquies FC
In I, the words:" By the implementing legislation of the Law n ° 76-663 of 19 July 1976 on Are replaced by the words: " In Title I of Book V of the code of the relative environment ".
(Order No. 2000-914 of 18 September 2000, art. 1, 2 and 5-I-1 [3 °].)
Article 39 quinquies H
In the first paragraph of the reference: L. 615-1 " Is replaced by the reference: " L. 613-1 ".
(Order No. 2005-1528 of 8 December 2005, art. 2-III.)
Article 39 undecies
The provisions of this article are transferred under article 237 ter A.
Article 39 decks
At 8, the words: " 38 bis-0 B of this Code " Are replaced by the words: " 38 bis-0 A bis " And the words: " Of this Article " Deleted.
Article 44 octies A
In the second paragraph of III, the words: " Of this Article " Are deleted.
Article 44 duodecies
This article is modified as follows:
-in the seventh paragraph of II, the words: " To the preceding paragraph " Are replaced by the words: " In the sixth paragraph " ;
-the V is disattached.
Article 81
This article is modified as follows:
-the 17 ° is completed by the c, d, e and f so written:
" C. The allowance and premium paid under the voluntary contract for insertion in accordance with article L. 130-3 of the code of the national service;
(National Service Code, art. L. 130-3.)
d. The compensation paid in the framework of a voluntary contract of international solidarity pursuant to Article 7 of Law No. 2005-159 of 23 February 2005 on the contract of voluntary international solidarity;
(Law No. 2005-159 of 23 February 2005, art. 7.)
e. The compensation paid and the benefit resulting from the contribution of the association or the foundation of public utility to the financing of meals in the framework of an associative voluntary contract pursuant to Articles 9 and 11 of the Law No. 2006-586 of 23 May 2006 on associative volunteering and educational engagement;
f. The benefit accruing to the volunteer from the contribution of the association to the financing of meal vouchers pursuant to Article 12 of Law No. 2006-586 of 23 May 2006 on associative volunteering and educational commitment; ".
(Law No. 2006-586 of 23 May 2006, art. 9, 11 and 12.)
-in the second paragraph of 18 ° bis, the words: In the eighth paragraph " Are replaced by the words: " To the ninth and tenth paragraphs " And the words: " To the departmental division of labour, employment and vocational training of the place where it was concluded ' Are replaced by the words: " To the competent administrative authority ".
(Act No. 2006-1770 of 30 December 2006, art. 7-II and 14-II [1 °].)
-19 ° bis is thus written:
" The advantage resulting from the employer's contribution to the acquisition of holiday vouchers under the conditions and limits laid down in Articles L. 411-4 and L. 411-5 of the Tourism Code; ".
(Tourism Code, art. L. 411-4 and L. 411-5.)
Article 83
The 3 ° is modified as follows:
-in the second paragraph, the amount: " 12 229 " Is replaced by the amount: " 13,328 " And the year: " 2001 " Is replaced by the year: " 2006 " ;
-in the third paragraph, amounts: " 364 " And " 797 " Are replaced by the amounts: " 396 " And " 869 ".
(Act No. 93-1352 of 30 December 1993, art. 2-V, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 9c
In V, the words: " To the aforesaid articles' Are replaced by the words: " To the above 5 bis and 7 bis ".
Article 125-0 A
In the e and f of the I quater, the word:" Last " Is replaced by the word: " Seventh ".
Article 126 bis
This article is out of date.
Article 145
In the ninth paragraph, the reference:" 38-0 bis B " Is replaced by the reference: " 38 bis-0 A bis ".
Article 150-0 A
In the second paragraph of 2 of the I, the words:" To the preceding paragraph " Are replaced by the words: " In the first paragraph ".
Article 150-0 D bis
In 2 of the I, the words:" Article 150-0 A " Are replaced by the words: " 2 of the I of Article 150-0 A '.
In the book I, first part, Title I, Chapter I, Section II, first subsection, VIII, is added a 1 septies entitled: Deduction of Interest in Interest " Which includes the following Article 151 decies:
" Art. 151 decies. -The amounts allocated in respect of the interest to the individual operators, the partnership partners who have not opted to be subject to tax on the corporations and the associated and associated partners who are assigned to The realization of an enterprise savings plan shall be excluded from the base of non-commercial profits and the base of industrial and commercial profits under the conditions and limits provided for in the second subparagraph of Article L. 441-6 of the Code Work ".
(Labour Code, s. 441-6, second paragraph.)
Article 156
This article is modified as follows:
In I:
-the sixth and seventh paragraphs of 1 ° bis are preceded by the letters: " A " And " B " ;
-in the sixth paragraph of 3 °, the words: " In the eighth paragraph " Are replaced by the words: " In the fifth paragraph " ;
(Act No. 2005-1719 of 30 December 2005, art. 76-XI J and XV-1.)
In the first paragraph of 2 ° ter II, the amount: 3,000 " Is replaced by the amount: " 3 162 ".
(Act No. 2003-1312 of 30 December 2003, art. 22-I [2 °] and Law No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 157 bis
This article is modified as follows:
-in the second paragraph, the amounts: " 2,132 " And " 13,125 " Are replaced by the amounts: " 2,172 " And " 13,370 " ;
-in the third paragraph, amounts: " 1,066 "," 13,125 " And " 21 188 " Are replaced by the amounts: " 1,086 "," 13,370 " And " 21 570 ".
(Act No. 2005-1719 of 30 December 2005, art. 76-XV-1, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 158
This article is modified as follows:
In the first sentence of the first paragraph of 4, after the words: " Articles 34 to 61 A " Are added the words: " , 237 ter A " ;
A of 5 is modified as follows:
-in the second paragraph, the amount: " 3,160 " Is replaced by the amount: " 3,446 " ;
-in the third paragraph, the amount: 323 " Is replaced by the amount: " 352 ".
(Act No. 93-1352 of 30 December 1993, art. 2-V, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 163 A
This article is modified as follows:
-at the end of the second paragraph of the I, the words: " Of this Code " Are deleted;
-in II, the words: " Of this Article " Are deleted.
Article 163 vicies
This article is out of date.
Item 163 quinvicies
In III, words: " Of this Code " Deleted.
Article 168
The table annexed to the first subparagraph is modified as follows:
-in the second paragraph of 4, the reference: " Article 173 of the Family Code and Social Assistance " Is replaced by the reference: " Article L. 241-3 of the Code of Social Action and Families ".
(Order No. 2000-1249 of 21 December 2000, art. 1, 3, 4-I, and 5-I [8 °].)
Article 199 ter C
This article is out of date.
(Consequence of expired article 244 quater C.)
Article 199 decies EA
In the first paragraph, the reference: " Articles L. 2231-1 et seq. Of the General Code of Local and Regional Authorities' Are replaced by the reference: " The first paragraph of Article L. 133-11 of the Tourism Code ".
(Order No. 2004-1391 of 20 December 2004, art. 1, 3, and 6 [1 °].)
Article 199 undecies A
At 5, the amount: " 1,800 " Is replaced by the amount: " 1,959 " ;
(Law No. 2004-1485 of 30 December 2004, art. 58-I.)
Article 199 undecies B
In the twenty-second paragraph of the I and the second paragraph of 1 of II, the words: " I ° bis of the I of Article 156 " Are replaced by the words: " 1 ° bis of the I of Article 156 ".
Article 199 terdecies-0 A
In the fifth paragraph of the b of the I, the words:" Of this 3 ° " Are deleted.
Article 199 vicies
This article is out of date.
Article 199 unvicies
In the second paragraph of 3, the words: " Of this 3 " Are deleted.
Article 200
This article is modified as follows:
-in the 1st of 1, the words: " Who are authorized to receive gifts and bequests " Are deleted;
(Order No. 2005-856 of 28 July 2005, art. 1st [1 °].)
-in the first paragraph of 1b, the amount: " 470 " Is replaced by the amount: " 479 " And the year: " 2005 " Is replaced by the year: " 2006 " ;
(Act No. 2003-1312 of 30 December 2003, art. 55-3 °, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
-in the third paragraph of 2 bis, the words: " Of this 2 bis " Are deleted.
Item 200 sexies
In the I, the words: " Of this Article " Are deleted.
Article 200 decies
The IV is modified as follows:
-the second and third paragraphs are preceded by the letters: " A " And " B " ;
-in the fourth paragraph, the words: " The second and third subparagraphs' Are replaced by the words: " To a and b " ;
-in the sixth paragraph, the words: " In accordance with the provisions of the second to fourth paragraphs " Are replaced by the words: " In accordance with the provisions of the a and b and the fourth paragraph ".
Article 207
In the fifth paragraph of 3 ° 1, the words:" The National Interprofessional Grains Office " Are replaced by the words: " L' Office national interprofessionnel des grandes cultures ".
(Act No. 2006-11 of 5 January 2006, art. 95-III [1 °, a].)
Article 209
In the first paragraph of the I, after references: " Articles 34 to 45, 53 A to 57 " Are added references: " , 237 ter A ".
Article 217 quinquies
In the second and second paragraph of 2 ° of II, the words:" Of this II " Are deleted.
Item 217 sexdecies
This article is modified as follows:
-fifteenth paragraph (IV) becomes thirteenth;
-the fourteenth and fifteenth paragraphs are placed under one V.
Article 219
In IA, the words: " Mentioned in the last paragraph of II of Article 208 C " Are replaced by the words: " Referred to in the fifth paragraph of II of Article 208 C ".
(Act No. 2006-1771 of 30 December 2006, art. 138-II and VII.)
Article 220 C
This article is out of date.
(Consequence of the expiration of article 244 quater C.)
Article 220 Q
To the third And the fourth paragraphs, the words: Of this Code " Are deleted.
Article 220 octies
This article is modified as follows:
-in the eighth paragraph, the words: " Two previous paragraphs " Are replaced by the words: " Sixth and seventh paragraphs " ;
-to II, indexing: " 1 " And " 2 " Are replaced by the respectively: " 1 ° " And " 2 ° " ;
-at 1 ° and 2 ° of III, each member of the enumeration is preceded by the letters: " A "," B "," C "," D " And " E " ;
-in IV, each member of the enumeration is preceded by the letters: " A "," B " And " C ".
Article 220 decies
This article is modified as follows:
-to II, indexing:" A " And " B " Are replaced by the respectively: " 1." And " 2." And to 2, the words: " To "A" Are replaced twice with the following words: " To 1 " ;
-in III, the words: " "A" Are replaced by the words: " Of 1 " ;
-to IV, indexing: " A " And " B " Are replaced by the respectively: " 1." And " 2." And the words: " "A" Are replaced at 1 and 2 with the following words: " Of 1 ".
Article 223 A
In the second paragraph, the words:" Of this Code " Are deleted.
Article 223 B
In the eighth paragraph, the words: " The preceding paragraph " Are replaced by the words: " The seventh paragraph ".
Article 223 L
At 5, the reference:" L. 442-17 " Is replaced by the reference: " L. 442-18 ".
(Act No. 2006-1770 of 30 December 2006, art. 9-I.)
Article 223 O
The c of 1 is out of date.
(Consequence of the expiration of article 244 quater C.)
Article 226 B
The words: " Fixed in the first subparagraph " Are replaced by the words: " Set at first and twelfth paragraphs. "
Article 229 A
In the second paragraph, after the words:" In case " Are added the words: " Of the safeguard procedure, ".
(Act No. 2005-845 of 26 July 2005, art. 165-II.)
Article 231
In the first paragraph of 2a, the amounts: " 6,563 " And " 13,114 " Are replaced by the amounts: " 7,156 " And " 14 295 ".
(Act No. 93-1352 of 30 December 1993, art. 2-V, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 232
In VIII, words: " National Agency for Habitat Improvement " Are replaced by the words: " National Habitat Agency ".
(Act No. 2006-872 of 13 July 2006, art. 37-II.)
Article 234 nonies
At 11 ° III, the words: " National Agency for Habitat Improvement " Are replaced by the words: " National Habitat Agency ".
(Act No. 2006-872 of 13 July 2006, art. 37-II.)
Article 235 ter E
The sixth to eleventh paragraphs are replaced by a paragraph that reads:
" In accordance with the provisions of Articles L. 981-8, L. 322-4-9, L. 117-11-1 and V of Article L. 832-2 of the Labour Code, the holders of employment contracts defined in Article L. 981-1 of the aforementioned code, the beneficiaries of the contracts mentioned In Articles L. 322-4-7 and L. 322-4-10 of the same code, apprentices and in the overseas departments and the territorial community of Saint-Pierre and Miquelon employees who are beneficiaries of a contract for access to employment are not taken into account in The calculation of the workforce for which they are responsible for the application of the legislative and regulatory provisions which refer to a minimum number of employees. "
(Labour Code, art. L. 981-8, L. 322-4-9, L. 117-11-1, L. 832-2.)
Article 235 ter GA-0 bis
This article is amended as follows:
The first paragraph is worded as follows:
" In accordance with the provisions of Article L. 951-10 of the Labour Code, employers who, in the course of a year, carry out a higher expenditure than that provided for in Article 235 ter D, may carry over the surplus over the three years ". ;
(Labour Code, art. L. 951-10.)
The second paragraph is out of date.
(Consequence of expiry of Article 244 quater C.)
After Article 237 ter, an Article 237 ter A shall be inserted which incorporates the provisions of Article 39 undecies as follows: :
In II, references: " First paragraph " Are replaced by indexing: " I ".
Article 238 bis
This article is modified as follows:
In the b of 1, the words:" Who are authorized to receive gifts and bequests " Are deleted.
(Order No. 2005-856 of 28 July 2005, art. 1st [1 °].)
The f of 1 is modified as follows:
-in the second and third paragraphs, the words: " Of this f " Are deleted;
-in the third paragraph, the words: " Of this Code " Are deleted.
Article 242 ter
In the ninth paragraph of 1, the words: " To the refaction " Are replaced by the words: " The abatement " And the word: " Mentioned " Is replaced by the word: " ".
Article 242 quinquies
At 1 ° and 2 ° of the I and 2 ° of II, the words:" Of this Code " Deleted.
Article 243 bis
This article is modified as follows:
-in the first and second paragraphs, the words: " To the refaction " Are replaced by the words: " The abatement " And the word: " Mentioned " Is replaced by the word: " Mentioned " ;
-the first and second paragraphs, the words: " To this faction " Are replaced by the words: " To this abatement ".
Article 243 ter
Words:" Refaction " And " Mentioned " Are replaced by the words: " The abatement " And " ".
Article 244 bis A
In the second paragraph of 3 of I, the reference: Ninth paragraph " Is replaced by the reference " First paragraph ".
Article 244 quater C
This article is out of date.
Article 244 quater L
In II, indexing:" A " And " B " Are replaced by the respectively: " 1." And " 2. ".
Article 244 quater Q
1 of II is modified as follows:
-indexations" A "," B "," C "," D " And " E " Are replaced by the respectively: " 1 ° "," 2 ° "," 3 ° "," 4 ° " And " 5 ° " ;
-the second to seventh paragraphs of a are preceded by the indexing " A "," B "," C "," D "," E " And " F " ;
-the second to fifth paragraphs of the b are preceded by the indexing " A "," B "," "C" And " D " ;
-the second to fifth paragraphs of the c are preceded by the indexing " A "," B "," "C" And " D " ;
-the second to sixth subparagraphs of the e are preceded by the indexing " A "," B "," C "," D " And " E ".
Article 261
3 ° 5 becomes moot.
(Act No. 85-729 of July 18, 1985, s. 26-XXIII.)
Article 261 C
At 1 °, references: " Articles L. 432-12 to L. 432-19 of the Monetary and Financial Code ' Are replaced by references: " Articles L. 432-12 to L. 432-19 of the same code ".
Article 268 quater
This article becomes moot.
(Act No. 90-568 of 2 July 1990, art. 1 and 3.)
Article 271
The second paragraph of IV is out of date.
Item 271 A
This article is out of date.
Articles 273 Sexies, 273 septies and 273 octies
These articles become moot.
(Act No. 93-859 of June 22, 1993, s. 2-I-3 and IV.)
In Book I, Part I, Title II, Chapter XVI entitled: Fee for the financing of the risk guarantee fund for the application of urban or industrial sewage sludge, which includes Article 302 bis ZF, becomes Chapter XIX.
(Act No. 2006-1772 of 30 December 2006, art. 45-II.)
Article 613 nonies
In the first paragraph, after the words: " In the exercise of the travelling activities' shall be inserted words: ' And the regime applicable to persons travelling in France without domicile or fixed residence ".
Article 613 decies
The word:" [supra] Is replaced by the words: " Relating to the exercise of travelling activities and the rules applicable to persons circulating in France without domicile or fixed residence ".
An Article 678 bis is inserted
follows: Article 678 bis. -It is levied for the benefit of the State a tax on transactions giving rise to the levying of a right of registration or of a property advertising tax to the departments pursuant to Articles 1594 A and 1594 B. It adds up to these Law or tax.
" The rate is:
" A. 0.2 %, in respect of transfers subject to the tariff provided for in Article 1594 D;
" B. 0.1 % in other cases.
" It is subject to the rules governing the chargeability, the return and recovery of the registration fees or the property advertising tax to which it is added. "
(Law No. 2004-1485 of 30 December 2004, art. 95-III and IV.)
Article 707 bis
The words: " And the Meeting " Are replaced by the words: " , de la Réunion and Saint-Pierre-et-Miquelon ".
(Act No. 2006-11 of 5 January 2006, art. 98-IV [6 °].)
Article 722 bis
This article is modified as follows:
-the first paragraph is out of date;
-in the second paragraph, the words: " This rate reduction is also applicable to acquisitions of the same kind " Are replaced by the words: " The rate of 4 % of the right of transfer provided for in Article 719 shall be reduced to 0 % for acquisitions of trade and client funds " ;
-in the fourth paragraph, the reference: " Third paragraph " Is replaced by the reference: " Second paragraph ".
(Act No. 2005-157 of 23 February 2005, art. 2-II-2.)
Article 791 bis
The provisions of this article are transferred under section 784 C.
Article 828
3 ° of I becomes moot.
85-729 of 18 July 1985, art. 26-XXIII.)
Article 867
IA, the words: " And on deposit " Are deleted.
(Order No. 2005-1512 of December 7, 2005, s. 9-I.)
Article 885 I bis
In the ninth paragraph of the b, the word " Previous " Is replaced by the word: " Eighth ".
Article 885 U
The table annexed to the first subparagraph is worded as follows:
You can consult the table in OJ
No 77 of 31/03/2007 text number 5
(Act No. 2004-1484 of December 30, 2004, s. 17, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 990 C
In the second sentence of the second paragraph, references: " Articles 242 ter " Are replaced by references: " Section 242 ter ".
Article 1045 bis
The first paragraph is disattached.
Article 1072
In the first paragraph, the words:" Natural children " Are replaced by the words: " Of a child ".
(Order No. 2005-759 of 4 July 2005, art. 11.)
In Book I, Part I, Title IV, Chapter IV, Section VII, it is added a 6 ° entitled: Estates vacations or unwavering " Comprising Article 1112 ter which incorporates the provisions of Article 1109 bis, as amended as follows:
-the words: And Stamp " Are deleted.
(Act No. 2004-1485 of 30 December 2004, art. 95-I D and IV.)
Article 1382
This article is amended as follows:
-in the first paragraph of 1 ° bis, the reference: " L. 34-3-1 of the State Domain Code " Is replaced by the reference: " L. 2122-15 of the General Public Property Code " ;
(Order No. 2006-460 of 21 April 2006, art. 1, 2, 7-I and 13.)
-in the second and third paragraphs of the b of 6 °, the words: " The National Interprofessional Grains Office " Are replaced by the words: " L' Office national interprofessionnel des grandes cultures ".
(Act No. 2006-11 of 5 January 2006, art. 95-III [1 °, a]).
Item 1383-0 B
In the second paragraph of 2, the words: " Of this Article " Are deleted.
Item 1383 E
In the first paragraph of I, the words: " National Agency for Habitat Improvement " Are replaced by the words: " National Habitat Agency ".
(Act No. 2006-872 of 13 July 2006, art. 37-II.)
Article 1384 C
In I, twice in the second paragraph, and in II, in the first and second paragraphs, the words: " National Agency for Habitat Improvement " Are replaced by the words: " National Habitat Agency ".
(Act No. 2006-872 of 13 July 2006, art. 37-II.)
Article 1396
In the sixth to ninth paragraphs, indents are replaced by: " A "," B "," "C" And " D ".
Item 1414 A
This article is modified as follows:
The I is modified as follows:
-to a, amounts:" 4,729 EUR "," 1 366 EUR " And " 2 418 EUR " Are replaced by the amounts: " 4,814 EUR "," EUR 1 391 and ' 2,461 EUR " ;
-at b, amounts: " 5,675 "," 1 366 EUR " And " 2 418 EUR " Are replaced by the amounts: " 5 777 "," 1 391 EUR " And " 2,461 EUR " ;
-at c, amounts: " 6305 "," 1,051 EUR " And " 2 520 EUR " Are replaced by the amounts: " 6,418 "," 1,070 EUR " And " 2566 " ;
-2 of II is out of date.
(Act No. 2005-1719 of December 30, 2005, s. 76-XV-2, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 1417
This article is modified as follows:
The I is modified as follows:
-in the first sentence, the amounts: " 9 271 EUR " And " 2 476 EUR " Are replaced by the amounts: " 9 437 EUR " And " 2 520 EUR " ;
-in the second sentence, amounts: " 10,970 EUR "," 2,620 EUR " And " 2 476 EUR " Are replaced by the amounts: " 11 167 "," 2 667 EUR " And " 2 520 EUR " ;
-in the third sentence, amounts: " 11,470 EUR "," 3 158 EUR " And " 2 476 EUR " Are replaced by the amounts: " 11,676 EUR "," 3,215 EUR " And " 2 520 EUR " ;
The II is modified as follows:
-in the first sentence, the amounts: " 21 801 EUR "," 5,095 EUR " And " 4 008 EUR " Are replaced by the amounts: " 22 192 EUR "," 5 186 EUR " And " 4,080 EUR " ;
-in the second phase, amounts: " 26 348 EUR "," 5,590 "," 5 329 EUR " And " 4 008 EUR " Are replaced by the amounts: " 26 821 EUR "," 5,690 "," 5 425 " And " 4,080 EUR " ;
-in the third phase, amounts: " 28,874 EUR "," 5,590 "," 4,760 EUR " And " 4 008 EUR " Are replaced by the amounts: " 29 392 "," 5,690 "," 4,845 EUR " And " 4,080 EUR " ;
(Act No. 2005-1719 of 30 December 2005, art. 76-XI K, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
-in the second sentence of the I, in the second and third sentence of II, the word: " Increased " Is replaced by the word " Increased " ;
-at the 1st of IV, the references: " 163 vicies, 163 unvicies, 163 duovicies and 163 tervicies Are replaced by references: " 163 unvicies and 163 duovicies ".
(Consequence of the expiration of the 163 vicies and 163 tervicies.)
Article 1461
This article is modified as follows:
-the 9 ° becomes 8 °;
-au 8 °, the words: " Of this Code " Are deleted.
Item 1466 A
In the second paragraph of I quinquies A, the words: " I quinquies A " Deleted.
Article 1519 A
In the second sentence of the first subparagraph, the year: " 2002 " Is replaced by the year: " 2007 " And amounts: " 1 203 EUR " And " 2 406 " Are replaced by the amounts respectively: " 1 575 EUR " And " 3 150 EUR ".
(Law No. 80-10 of 10 January 1980, art. 28, and Order of 27 December 2006, art. 1.)
Article 1529
This article is modified as follows:
-the third to fifth paragraphs of the II are respectively preceded by indexing: " A "," B " And " "C" ;
-in the second paragraph of IV, the words: " Of the third or fourth paragraph of this Article " Are replaced by the words: " Of a or b of II ".
Article 1582
In the third paragraph, the reference: L. 2231-2 of the General Code of Territorial Communities " Is replaced by the reference: " L. 133-12 of the code of tourism ".
(Order No. 2004-1391 of 20 December 2004, art. 1, 3 and 6.)
Item 1594 F quinquies
J becomes moot.
(Order No. 2006-460 dated April 21, 2006, s. 7-I and 13.)
Article 1601 B
In the first paragraph, the words: " Training insurance for the self-employed " Are replaced by the words: " Insurance funds training des chefs d' entreprise ".
(Act No. 2006-1771 of 30 December 2006, art. 127-III [2 °] and VI.)
Article 1609 none C
At the end of the second paragraph of 2 ° of V, the words: " Of this 2 ° " Are deleted.
Article 1609 quatervicies
In the first paragraph of VI, the words: " Of this Article " Are deleted.
Article 1609 septvicies
In VI, the words: " Assigned to the Office responsible for meat, livestock and poultry farming " Are replaced by the words: " Assigned to the Office national interprofessionnel de l' élevage et de ses productions ".
(Decree No. 2005-1780 of 30 December 2005, art. 3-I and VI and 4.)
Article 1635 bis A
This article is worded as follows:
" Additional contributions to premiums or contributions in respect of certain insurance policies feeding the national guarantee fund for agricultural calamities shall be established, liquidated and recovered in accordance with the provisions of 1 ° and 2 ° And the tenth paragraph of Article L. 361-5 of the Rural Code. "
(Rural code, art. L. 361-5.)
Article 1635 bis AD
The article is worded as follows:
" In accordance with the first and second subparagraphs of Article L. 561-3 of the Environment Code, the major natural hazards prevention fund shall be financed by a levy recovered according to the same rules, under the same guarantees and The same sanctions as the tax on insurance agreements provided for in Articles 991 et seq. "
(Environment Code, art. L. 561-3.)
Article 1635 bis O
In c of III, the words: " Of this III " Are deleted.
Article 1636 B octies
In II, after the words: " De l' establishment public de Lorraine ", the words: The public establishment of the Nord-Pas-de-Calais, " Are deleted.
(Act No. 2006-1771 of 30 December 2006, art. 128-III and XII-1.)
Article 1636 C
In the first paragraph, after the words: " De l' establishment public de Lorraine ", the words: The public establishment of the Nord-Pas-de-Calais, " Are deleted.
(Act No. 2006-1771 of 30 December 2006, art. 128-III and XVII-1.)
Article 1647
This article is modified as follows:
The second sentence of the XI is outdated;
(Law No. 2004-1484 of 30 December 2004, art. 41-I B.)
The article is completed by a XIII so written:
" XIII. -For charging and recovery fees, the State shall make a levy on the proceeds of the fees referred to in Articles 1609 vicies and 1618 septies, the amount of which shall be fixed by order of the Minister responsible for the budget and the minister responsible for Agriculture within the limit of 0.5 % of this product, in accordance with Article L. 731-8 of the Rural Code. "
(Rural code, art. L. 731-8.)
Article 1649 B
In the first paragraph, the words: " In Article 8 of Law No. 217 of 12 April 1943 on advertising by billboards, posters and signs or " Are deleted.
Article 1664
In the first and fourth paragraphs of 1, the amount: " 296 " Is replaced by the amount: " 323 EUR ".
(Act No. 93-1352 of 30 December 1993, art. 2-V and Law No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Item 1679 A
Amount: " 5 185 EUR " Is replaced by the amount: " 5,651 EUR " And the year: " 2002 " Is replaced by the year: " 2007 ".
(Law No. 96-559 of 24 June 1996, art. 8 and Law No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 1681 A
In the first paragraph, the words: " Articles 1681 B to 1681 F " Are replaced by the words: " Articles 1681 B to 1681 E ".
(Act No. 2005-1719 of 30 December 2005, art. 76-XI J and XV-1.)
Article 1698 D
In I, the words: " Planned contributions " Are replaced by the words: " Expected contribution ".
Item 1727
d of 4 of II is worded as follows:
" Research expenses eligible for the tax credit under section 244 quater B ".
(Consequence of Expiration of Article 244 quater C.)
Article 1730
In the first paragraph of 4, the Words: " To the 4 ° of Article 1664 " Are replaced by the words: " At 4 of article 1664 ".
Article 1736
2 of I is modified as follows:
-in the first paragraph, the words:" To the refaction " And " Mentioned " Are replaced by the words: " The abatement " And " Mentioned " ;
-in the second paragraph, the words: " To the refaction " And " Expected " Are replaced by the words: " The abatement " And " Expected ".
Item 1767
This article is modified as follows:
-to 1 and 2, the words:" Refaction " Are replaced by the words: " The abatement " ;
-at 3, the words: " Refaction " And " Mentioned " Are replaced by the words: " The abatement " And " ".
Schedule I to the General Tax Code is amended and completed as follows:
Section 215
In the third paragraph, after the words: " Or not " Is inserted the word: " And ".
Schedule II to the General Tax Code is amended and completed as follows:
Sections 31 A At 31 E
Sections 31 A to 31 E become moot.
(Act No. 2006-1771 of December 30, 2006, s. 77-I [2 °], II and VII.)
Article 74-0 N
In the first paragraph, the reference: To paragraph 2 of Article 74-0 K and " Is deleted.
(Decree No. 2006-1421 of 21 November 2006, art. 6-I.)
Articles 75-0 Y and 75-0 Y bis
These articles become moot.
(Act No. 2006-1666 of December 21, 2006, s. 59-III and VI.)
Articles 91 sexies to 91 decies
These items are out of date.
(Consequence of the expiration of section 163 of the general tax code.)
Item 95 S
In the first paragraph, the words: " , as well as reintegrations to the total net income of sums previously deducted in accordance with the scheme provided for in Article 163 of the same Code " Are deleted.
(Consequence of the expiration of section 163 of the general tax code.)
Article 102 ZB
In the first sentence, after the reference: " Of Article 1668 ' shall be added the following words: ' Of the same code ".
Article 141
Section 141 is disattached.
Article 142
In the first and second paragraphs, the reference:" Article 141 " Is replaced by the reference: " Article 231 of the General Tax Code ".
Article 143
This article is amended as follows:
-in the first paragraph, the words: Of articles 141, " Are replaced by the words: " Of Article 231 of the General Code of Taxes and Articles' ;
-in the second and fourth paragraphs, amounts: " 6,563 " And " 13,114 " Are replaced by the amounts: " 7,156 " And " 14,295 " ;
-the fifth paragraph, the amount: " 13,114 " Is replaced by the amount: " 14 295 ".
(Act No. 93-1352 of 30 December 1993, art. 2-V, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 144
In the first paragraph, the amount: " 6,563 " Is replaced by the amount: " 7 156 ".
(Act No. 93-1352 of 30 December 1993, art. 2-V, and Act No. 2006-1666 of 21 December 2006, art. 2-I [1 °].)
Article 161
This article is written as follows:
" Employers subject to the assessment under 1 of Article 235 bis of the General Tax Code are required to file each year, by 30 April at the latest, and in accordance with the provisions of Article *R. 313-3 of the code of construction and housing, a declaration mentioning in particular the elements provided for in the latter article. "
(Construction and Housing Code, s. * R. 313-3.)
Article 162
This article is worded as follows:
" The assessment provided for in the 1 of Article 235 bis of the General Tax Code shall be established, monitored and recovered in accordance with the provisions of Article *R. 313-5 of the Construction and Housing Code.
Claims are presented, heard and adjudicated as revenue taxes in accordance with the fourth paragraph of Article *R. 313-5 above. "
(Construction and Housing Code, s. * R. 313-5.)
Article 163
This article is written as follows:
" In the case of assignment, termination, reorganization or judicial liquidation of the business or death of the employer, the declaration provided for in item *R. 313-3 of the Construction and Housing Code for the current year and the previous year must be in accordance with the provisions of section *R. 313-6 of the same code. "
(Construction and Housing Code, s. * R. 313-6.)
Article 163 Nails
The article is written as follows:
" For the application of the provisions of Articles L. 951-1 and L. 952-1 of the Labour Code, the count of employees shall be carried out in accordance with the provisions of Article R. 950-1 of the Code. "
(Labour Code, art. R. 950-1.)
Article 163 decks
The article is worded as follows:
" The declaration provided for in Article L. 951-12 of the Labour Code shall be drawn up in accordance with the provisions laid down in Article R. 950-19 of the Code. "
(Labour Code, art. R. 950-19.)
Article 163 terdecies
The article is worded as follows:
The information and documents to be provided, upon request from the services of the Minister responsible for vocational training, are defined in Article R. 950-20 of the Labour Code. "
(Labour Code, art. R. 950-20.)
Article 171 AN
Words: " Referred to in the I of Article 171 AS " Are deleted.
(Decree No. 2006-1726 of 23 December 2006, art. 9.)
Article 171 AS bis
In II, after the words: " Referred to in the same ", indexing:" I ° " Is replaced by indexing: " 1 ° ".
Article 275bis F
In the first paragraph, twice, and in the second paragraph, the words:" The direction of the mints and medals " Are replaced by the words: " The Mint of Paris ".
(Act No. 2006-1666 of 21 December 2006, art. 36-II B.)
Article 275 ter G
Words: " The direction of the mints and medals " Are replaced by the words: " The Mint of Paris ".
(Act No. 2006-1666 of 21 December 2006, art. 36-II B.)
Article 275 ter P
The words: " The direction of the mints and medals " Are replaced by the words: " The Mint of Paris ".
(Act No. 2006-1666 of 21 December 2006, art. 36-II B.)
Article 276
In the third paragraph, words: " "Deduction" Are replaced by the words: " ".
(Decree No. 2006-742 of 27 June 2006, art. 2.)
Article 286 I
In the third paragraph of II, the words: " On the visa of the National Interprofessional Wine Office " Are replaced by the words: " On the visa of the National Interprofessional Fruit, Vegetable, Wine and Horticultural Office ".
(Decree No. 2005-1780 of 30 December 2005, art. 3-I and VI and 4.)
Article 310 C
This article becomes moot.
(Act No. 2005-1719 of December 30, 2005, s. 14-II and VI.)
Article 310 D
This article becomes moot.
(Act No. 2005-1719 of December 30, 2005, s. 14-I [3 °] and V.)
Articles 317 th to 317 decks
These articles become moot.
(Act No. 2005-1719 of December 30, 2005, s. 14-II and VI.)
Sections 318 to 318 A
These articles become moot.
(Act No. 2005-1719 of December 30, 2005, s. 14-II and VI.)
Article 326
The provisions of this Article are transferred under Article 344 undecies of Annex III.
(Decree No. 2006-926 of 19 July 2006, art. 1-I and 3.)
Article 333 J
In the second paragraph, the reference: " L. 91-2 of the State Domain Code " Is replaced by the reference: " L. 5142-1 of the general code of public ownership ".
(Order No. 2006-460 of 21 April 2006, art. 1, 2, 7-I, and 13.)
Article 371 AI
The third paragraph is deleted.
(Decree No. 2006-679 of 9 June 2006, art. 1 and 2.)
Article 371 AK
The second paragraph is replaced by the following:
" However, where the declaration includes an application for registration in the register of commerce and of companies, recordal or cancellation, the declarant shall have the right to file the file of declaration directly with the Registry of the Court of competent jurisdiction to do so. In this case, the Registry, which maintains the application for registration, shall promptly forward the file to the appropriate formalities centre.
Where the declaration is made electronically, the provisions shall be applied Specific to section 371-0 AQ bis. "
(Decree No. 2006-679 of 9 June 2006, art. 1 and 3.)
Article 371 AM
In the first paragraph, the words: " , under the conditions laid down in Article 4 of Act No. 94-126 of 11 February 1994 on the initiative and the individual undertaking and in accordance with the procedures laid down in the order referred to in Article 371 AI, " Are deleted.
(Decree No. 2006-679 of 9 June 2006, art. 1 and 4.)
Article 371 AN
The article is completed with a VII as follows:
" VII. -In the cases provided for in Article L. 123-9-1 of the Commercial Code and in Article 19-I of Law No. 96-603 of 5 July 1996 on the Development and Promotion of Trade and Handicrafts, the receipt provided for in II when the file is deemed to be Complete by the competent center takes the name of the business creation file deposit receipt. Issued free of charge and without delay, this receipt shall be valid until the notification of its registration to the declarant and, at the latest, up to the expiration of one month from the date of its issue. It indicates:
a. Name and address of the centre;
b. The date of referral to the centre;
c. The date of issue of the receipt and the expiry date of its validity;
d. The notation: " waiting for registration;
e. The entries for 1 °, 2 ° and 3 ° of the I of Article 371 AM;
f. The organizations to which the file is transmitted on the same day.
The Business Formalities Centre shall indicate on the business creation file receipt the unique identification number that the INSEE communicates to it and to the Clerk of the competent court, where the declaration includes an application for registration in the register of trade and companies.
Where the declaration includes an application for registration in the register of trade and companies, a copy of the Receipt of a business creation file shall be sent to the competent registrar with the file of the declarant.
Where it is issued pursuant to Article L. 311-2-1 of the Rural Code, the receipt for the deposit of the creation dossier Issued free of charge and without delay, indicates:
a. Name and address of the centre;
b. The date of referral to the centre;
c. The date of issue of the receipt;
d. The entries provided for in the 1 °, 2 ° and 3 ° of the I of Article 371 AM;
e. The organizations to which the file is transmitted on the same day. "
(Decree No. 2006-679 of 9 June 2006, art. 1 and 5.)
Inserted an item 371-0 AQ bis as follows:
" Article 371-0 AQ bis. -The provisions of Articles 371 AI to 371 AQ shall apply to the declaration of an undertaking by electronic means, subject to the following provisions:
I.-Where it is established and transmitted electronically to the formalities centres Of undertakings, the single file referred to in Article 2 of the abovementioned Act of 11 February 1994 includes the following documents:
1 ° The electronic form containing all the data declared;
2 ° Digital or digitised parts Payable, including, where applicable, the mandate given by the declarant to a natural or legal person for the purpose of making the declaration on his behalf and the acts of incorporation to be deposited, except in the case of parts to be Provided in original and prepared in paper form;
3 ° Where the declaration of creation or modification of the situation gives rise to the collection of legal fees resulting from the entry in a legal register, the proof of payment of the These fees, in accordance with the means communicated to the
. -For the purposes of applying the provisions of this Article, where a signature is required, the use of a secure electronic signature is required under the conditions laid down in Article 1316-4 of the Civil Code and Decree No. 2001-272 of 30 March 2001 For the application of Article 1316-4 of the Civil Code and relating to electronic signature. However, for the electronic transmission of business creation files, the use of an electronic signature, including applications for registration in the Register of Companies and Companies, shall be permitted. Characteristics provided for in the first sentence of the second subparagraph of Article 1316-4 of the Civil
. -Where it is required to file authentic acts or private acts in its original form or if it wishes to furnish in hard copy all or part of the required documents and supporting documents, the declarant shall attach to those documents an edition of the acknowledgement of receipt IV.
IV. -Upon receipt of a file in accordance with the provisions of I and II, the formalities centre of the competent companies shall acknowledge receipt by electronic means to the declarant or his authorised representative.
The business formalities centre shall be responsible Transmission to the recipient organizations and authorities of the elements of the business return file it has received by electronic means.
V.-Where the record referred to in I is deemed to be complete, the transmission to the notifier or His agent for the recurs provided for in II and VII of Article 371 AN shall be effected by electronic means unless the declarant or his representative requests the transmission by post.
In the case of electronic transmission, the receipt provided for in the VII of Article 371 AN includes the secure electronic signature of the person who issues it under the conditions laid down in the decree of 30 March
. -A Ministerial Order sets out the electronic characteristics of the documents listed in the I and the procedures for the issuance of the electronic acknowledgment of receipt under V.
VII. -When they have equipped the necessary technical equipment, the formalities centres of the enterprises, or the services which the management bodies of the formalities centres of the undertakings put together for this purpose, provide a service Computer accessible by the Internet, secure and free, allowing the registrant, according to his choice, to:
1 ° Transmit a single file as defined in the I when it complies with the provisions of II and VI;
2 ° Prepare such a file Interactively and transmit it.
This service can also be offered by the registries.
VIII. -Where the declaration calls for entry in the Register of Trade and Companies, pursuant to Article L. 123-1 of the Commercial Code, the computer service referred to in VII shall, in conjunction with:
1 ° to the declarant The legal fees resulting from this entry in the register of commerce and companies at the Registry;
2 ° The competent Registry shall receive, by electronic means, the part of the single file which is necessary for it to proceed with the registration. It shall acknowledge receipt, by electronic means, of the declarant;
3 ° At the company formalities centre to receive, by electronic means, the single file.
IX. -If the declarant uses a provisional preservation service of the data proposed by the declaration service in conditions in accordance with the law of 6 January 1978 amended relating to computers, files and freedoms, it shall be carried out, The outcome of the provisional retention period of up to one month, the deletion of all data and files concerning the registrant on the computer media in which they appear. The registrant shall be notified in advance by electronic means or, failing that, by simple letter. "
(Decree No. 2006-679 of 9 June 2006, art. 1 and 7.)
Article 383
This article is modified as follows:
-the reference: " 141 " Is replaced by the reference: " 142 " ;
-the reference: " 50, " Is deleted.
Schedule III to the General Tax Code is amended and completed as follows:
Item 2 Duodecies
This article is modified as follows:
-in the first paragraph of a, the year: " 2006 " Is replaced by the year: " 2007 " And amounts: " 15.90 "," 10.39 " And " 7.52 " Are replaced by the amounts respectively: " 16.35 "," 10.68 " And " 7.73 " ;
-in the second paragraph of b, the year: 2006 " Is replaced by the year: " 2007 " And the table is worded as follows:
You can view the table in OJ
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Item 2 duodecies A
This article is modified As follows:
-in the first paragraph of a, the year: " 2006 " Is replaced by the year: " 2007 " And amounts: " 9.18 "," 5.20 " And " 4.65 " Are replaced by the amounts: " 9.44 "," 5.35 " And " 4.78 " ;
-in the second paragraph of b, the year: 2006 " Is replaced by the year: " 2007 " And the table is thus written:
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Article 2 terdecies
In the first paragraph of the a, the year: 2006 " Is replaced by the year: " 2007 " And amounts: " 14.25 "," 12.61 "," 9.73 EUR " And " 9.18 EUR " Are replaced by the amounts respectively: " 14.65 "," 12.97 EUR "," 10.01 EUR " And " 9.44 EUR ".
Article 2 terdecies A
In the first paragraph, the year:" 2006 " Is replaced by the year: " 2007 " And amounts: " 19.89 "," 13.82 EUR " And " 9.94 " Are replaced by the amounts: " 20.45 EUR "," 14.21 " And " 10.22 EUR ".
Article 2 terdecies B
In the first subparagraph, the year:" 2006 " Is replaced by the year: " 2007 " And amounts: " 19.89 "," 13.82 EUR "," 11.30 EUR " And " 8.28 EUR " Are replaced by the amounts: " 20.45 EUR "," 14.21 EUR "," 11.62 " And " 8.52 EUR ".
Article 2 terdecies C
This article is thus amended:
-in the first paragraph of a, the year:" 2006 " Is replaced by the year: " 2007 " ;
-in the second paragraph of b, the year: 2006 " Is replaced by the year: " 2007 " And the table is thus written:
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Article 38 sexdecies J
In the 4th of the I the words: " Within the meaning of Article 73 of the General Tax Code " Are deleted.
(Act No. 2006-1771 of 30 December 2006, art. 67-IV.)
Article 41 sexdecies C
In d, words: " The 50 % refaction mentioned " Are replaced by the words: " The 40 % discount mentioned ".
(Act No. 2005-1719 of 30 December 2005, art. 76-I [1 °] and XV-1.)
Article 41 sexdecies E
In I, the words: " The 50 % refaction mentioned " Are replaced by the words: " The 40 % discount mentioned ".
(Act No. 2005-1719 of 30 December 2005, art. 76-I [1 °] and XV-1.)
Article 41 sexdecies H
This article is modified as follows:
-in the first and third paragraphs of 1 to 2, and in the first paragraph, at 1 ° and 2 ° of 3, the words: " The 50 % refaction mentioned " Are replaced by the words: " The 40 % discount mentioned " ;
-in the first paragraph of 1, the words: " This refaction " Are replaced by the words: " This abatement ".
(Act No. 2005-1719 of 30 December 2005, art. 76-I [1 °] and XV-1.)
Article 41 sexdecies I
The words: " The 50 % refaction mentioned " Are replaced by the words: " The 40 % discount mentioned ".
(Act No. 2005-1719 of 30 December 2005, art. 76-I [1 °] and XV-1.)
Sections 41 DP to 41 DR
These articles become moot.
(Act No. 2005-1719 of December 30, 2005, s. 76-XI J and XV-1.)
Sections 41 ZQ to 41 ZU
These items are out of date.
(Consequence of the expiration of Section 163 of the General Tax Code.)
Section 42
In the second paragraph, the words: " As well as the amount of net revenue subject to the contribution referred to in Article 234 of the General Tax Code " Are deleted.
(Act No. 2005-1719 of 30 December 2005, art. 76-XI E and XV-1.)
Article 46 AG duodecies
This article is modified as follows:
The 1 is modified as follows:
-in the first paragraph, the year: " 2006 " Is replaced by the year: " 2007 " ;
-at 1 and 2 °, the amounts: " 136 " And " 175 " Are replaced by the amounts: " 140 " And " 180 " ;
-in the second paragraph of 2, the year: 2006 " Is replaced by the year: " 2007 " And the table attached to this paragraph is as follows:
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Article 46 AO bis
This article becomes moot.
(Decree No. 2005-1360 of 3 November 2005, art. 6.)
Article 46 AT
This article is modified as follows:
-in the first paragraph, the reference: " Second paragraph of the I " Is replaced by the reference: " 3 of the I " ;
-in the third paragraph of I, the reference: " Second paragraph of the I " Is replaced by the reference: " 3 of the I ".
(Act No. 2006-1771 of 30 December 2006, art. 29.)
Articles 46 AU to 46 AW
These items are out of date.
Article 46 quater-0 ZS bis A
After reference: " Article 209-0 B " shall be inserted: The general tax code ".
Article 46 quindecies E
In the first paragraph, the words:" Articles 163 septdecies and ' Are replaced by the words: " To the article ".
(Act No. 2006-1771 of 30 December 2006, art. 102-I.)
Sections 49 septies S to 49 septies U
These items are out of date.
(Consequence of the expiration of article 244 quater C.)
Article 50-0 bis
This article is written as follows:
" The amount of the compulsory apprenticeship tax fraction for the development of apprenticeship pursuant to Article L. 118-3 of the Labour Code shall be fixed in accordance with the provisions of Article D. 118-7 of the Labour Code. And the provisions of 5 ° of Article D. 811 of the same Code for the overseas departments. "
(Labour Code, art. D. 118-7 and D. 811.)
In the book I, first part, Title I, Chapter III, section 01, an Article 50-0 ter is added
follows: Art. 50-0 ter. -The amount of the apprenticeship tax fraction paid to the public treasury under the first paragraph of Article L. 118-2-2 of the Labour Code shall be fixed in accordance with the provisions of Article D. 118-6 of the aforementioned code for the metropolis and the Provisions of Article D. 811 of the same Code for overseas departments. "
(Labour Code, art. D. 118-6 and D. 811.)
Article 50-0
This article is worded as follows:
" The amount of the part of the salary paid to apprentices in the overseas departments giving rise to no charge under the first subparagraph of Article L. 118-5 of the Labour Code shall be fixed in accordance with the provisions of the last paragraph Article D. 811 of the same Code. "
(Labour Code, art. D. 811.)
Article 50
This article is disattached.
Article 51
The 2 is modified as follows:
-the words: " To the office of the persons, associations and bodies referred to in Article 50 " Are replaced by the words: " To the persons or bodies referred to in Article 231 of the General Tax Code " ;
-words: " By these individuals, associations and organizations " Are replaced by the words: " By these persons or bodies ".
Article 53a
In the first paragraph, the reference: 50, " Is deleted.
Article 58-0 A bis
In II, the words: " National Agency for Habitat Improvement " Are replaced by the words: " National Habitat Agency ".
(Act No. 2006-872 of 13 July 2006, art. 37-II.)
Article 58 J
This article is written as follows:
" The declaration provided for in item *R. 313-3 of the Construction and Housing Code shall indicate the elements referred to in Article R. 313-4 of the Code. "
(Construction and Housing Code, s. R. 313-4.)
Articles 87 bis and 87 ter
These articles become moot.
(Act No. 2006-1771 of 30 December 2006, art. 97-II and III.)
Article 111 H ter
At 2 ° VI, after reference: " 302 M " Are added the words: " The general tax code ".
Article 178-0 bis A
In the first paragraph, the words:" Of the sixth to ninth paragraph " Are replaced by the words: " From the fifth to the eighth paragraph ".
Article 178-0 bis B
This article is amended as follows:
-in the second paragraph of the I and in the first paragraph of III, the words:" Of the sixth to ninth paragraph " Are replaced by the words: " Of the fifth to eighth paragraph " ;
-in the second paragraph of III, the words: " Above " Are deleted;
-to IV, the words: " Of code " Are replaced by the words: " Code ".
Article 178-0 bis C
The words:" Of the sixth to ninth paragraph " Are replaced by the words: " From the fifth to the eighth paragraph ".
Article 184
The words: The administration of currencies " Are replaced by the words: " The Mint of Paris ".
(Act No. 2006-1666 of 21 December 2006, art. 36-II B.)
Article 186
Words: " The administration of currencies " Are replaced by the words: " The Mint of Paris ".
(Act No. 2006-1666 of 21 December 2006, art. 36-II B.)
Articles 219 A to 219 F, 219 H to 219 K and 219 N to 219 U
and 219 V bis to 219 V septies
These articles become moot.
(Act No. 2006-1666 of December 21, 2006, s. 92-I [1 °] and III.)
Article 287
At 15 °, references: " L. 34-1 to L. 34-9 of the Code of the State and of Article 3 of Law No. 94-631 of 25 July 1994 " Are replaced by references: " L. 2122-5 to L. 2122-18 of the code of ownership of public persons ".
(Order No. 2006-460 of 21 April 2006, art. 1, 2, 7-I and II [20 °] and 13.)
Article 308
This article becomes moot.
(Act No. 2006-1771 of December 30, 2006, s. 139-IV [1 °].)
Article 315-0 bis
This article is amended as follows:
In the third paragraph, the words: " National Agency for Habitat Improvement " Are replaced by the words: " National Habitat Agency " ;
(Act No. 2006-872 of 13 July 2006, art. 37-II.)
The article is complemented by a fourth paragraph worded as follows:
" For the purposes of the first paragraph of Article 1384 C of the General Tax Code, the agreement concluded with the State referred to in Article 1384 C shall be that provided for in 4 ° of Article L. 351-2 of the Construction and Housing Code. "
(Decree No. 2006-674 of 8 June 2006, art. 1.)
Sections 331 V bis and 331 V c at 331 V undecies
These articles become moot.
(Act No. 2006-1771 of December 30, 2006, s. 104-V.)
Article 333 H quinquies
In the third paragraph, the words: " The National Interprofessional Grains Office " Are replaced by the words: " L' Office national interprofessionnel des grandes cultures ".
(Act No. 2006-11 of 5 January 2006, art. 95-IV.)
In Book I, Part II, Title II, Chapter III, it is added a section V entitled: National Agricultural Disaster Guarantee Fund " Which includes a section 344 undecies which contains the provisions of Article 326 of Annex II to the General Tax Code as amended:
" 344 undecies. -Insurance agreements covering as a principal the damage to the property referred to in Article L. 361-5 of the Rural Code and whose premiums or contributions are subject to the contributions provided for in Article 1635 bis A of the General Tax Code Are defined by the first paragraph of Article D. 361-52 of the Rural Code. "
(Rural code, art. D. 361-52 and Decree No. 2006-926 of 19 July 2006, art. 1-I and 3.)
Item 344 G quinquies
Indexing: " 1 "," 2 " And " 3 " Become indexing: " 1 ° "," 2 ° " And " 3 ° ".
Article 350 quinquies
10 ° becomes moot.
(Act No. 2006-1666 of December 21, 2006, s. 25-V.)
Article 359
The first paragraph of 1 is replaced by the following:
" Subject to the provisions of the fifth to ninth paragraphs of Article 1668 of the General Tax Code, each instalment shall be equal to one quarter of the tax wound up by application to the results mentioned in the first paragraph of 1 of the same The corresponding rate set out in Article 219 of the same Code. "
(Act No. 2005-1720 of 30 December 2005, art. 1-I [3 °] and Law No. 2006-1771 of 30 December 2006, art. 2-I and IV.)
Article 397
At 2 °, the reference: " 832-1 " Is replaced by the reference: " 832 " And reference: " 868 " Is replaced by the reference: " 924-3 ".
(Act No. 2006-728 of 23 June 2006, art. 4 and 47-I.)
Article 405 I
The fifth paragraph is deleted.
(Act No. 2006-1771 of 30 December 2006, art. 139-IV [1 °].)
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 30, 2007.
Dominique de Villepin
By Prime Minister:
Minister of Economy,
Finance and Industry,
Thierry Breton
Budget Minister
and State Reform,
Spokesperson for the Government,
Jean-François Copé
