Key Benefits:
National Assembly and Senate adopted,
Seen decision of Constitutional Council n ° 2006-535 DC of 30 March 2006 ;
The President of the Republic promulgates the following law:
After the second paragraph of Article L. 111-1 of the Education Code, a paragraph is inserted as follows:
" The school guarantees all students the learning and mastery of the French language. "
Section L. 337-3 of the Education Code reads as follows:
" Art. L. 337-3. -Students who have reached the age of fourteen may be admitted, on their request and that of their legal representatives, to undergo alternating training, known as "junior apprentice training, aimed at obtaining, through apprenticeship," A professional qualification under the conditions laid down in Title I of the book of the Labour Code. This training includes an induction course for trades under school status at a vocational school or apprenticeship training centre and then apprenticeship training.
" Once admission to the training is acquired, the pedagogical team develops, in association with the student and its legal representatives, a personalised educational project. A tutor, appointed within the pedagogical team, is responsible for its follow-up. He accompanies the junior apprentice throughout his or her training, including during business periods, in liaison with the business tutor or the learning master.
" The pupils following a junior apprenticeship may, at any time, after the opinion of the educational team and with the agreement of their legal representatives and until the end of the compulsory schooling referred to in Article L. 131-1, terminate this Training and resuming education at a college, including their college of origin, or an agricultural or marine educational institution. At the end of the first training period, they may also request to continue the orientation course in the trades if their professional project is not sufficiently developed to allow them to sign a learning contract.
" The trade orientation course includes general lessons, technological and practical lessons, and internships in a professional environment, in several companies. All of these activities contribute to the acquisition of the common knowledge and skills base referred to in Article L. 122-1-1 and enable the student to discover several trades and prepare their choice.
" Traineeships in the professional environment shall take place in accordance with the conditions laid down in Article L. 331-5. Where their duration exceeds a minimum period fixed by decree, they shall give rise to the payment by the undertakings in which they are made of a gratuity, the amount of which is fixed by decree. This financial reward does not have the character of a salary within the meaning of Article L. 140-2 of the Labour
. The trainee trainee on an introductory course in the trades, with the agreement of his legal representative, may sign a apprenticeship contract from the age of fifteen, provided that he is deemed fit to pursue the acquisition, by means of Apprenticeship, of the common knowledge and skills base referred to in Article L. 122-1-1, in order to obtain a professional qualification attested by a diploma or professional title registered in the directory National Occupational Certification.
" The opening of vocational training courses in vocational schools and apprenticeship training centres is included in the regional vocational training development plan referred to in Article L. 214-13.
" Educational expenses specifically related to the training of the junior apprentice under school status result in compensation to the department by the State, under conditions laid down by decree. "
The job code is thus modified:
1 ° After the second sentence of the second subparagraph of Article L. 115 -2, it Is inserted a passphrase:
" This authorisation shall be deemed acquired when the apprenticeship contract is concluded in the course of the training referred to in Article L. 337-3 of the Education Code. ' ;
2 ° The first paragraph of Article L. 117-3 is supplemented by the following words: Or if they fulfil the conditions laid down in the sixth paragraph of Article L. 337-3 of the Education Code " ;
3 ° In the first paragraph of Article L. 211-2, the word: 16 " Is replaced by the word: " Fifteen " ;
4 ° Article L. 117-17 is thus amended:
(a) After the first subparagraph, a paragraph shall be inserted as follows:
" Where the apprenticeship contract is concluded in the course of the training referred to in Article L. 337-3 of the Education Code, it may be terminated, under the conditions laid down in the third paragraph of the same Article, by the apprentice requesting the Return to school." ;
b) In the third paragraph, after the words: " First two months of learning ", are inserted the words:" Or pursuant to the preceding paragraph " ;
5 ° The sixth paragraph of Article L. 118-1 is supplemented by the following words: , in particular the junior apprentice training referred to in Article L. 337-3 of the Education Code ".
I. -Article 244 quater G of the General Tax Code is thus amended:
1 ° The I is supplemented by three sub-paragraphs thus written:
" 4 ° When the apprentice has signed his apprenticeship contract under the conditions laid down in Article L. 337-3 of the Education Code;
" 5 ° When the apprentice has signed his apprenticeship contract at the end of a voluntary contract for the insertion referred to in article L. 130-1 of the national service
. The annual average number of apprentices is assessed according to the number of apprentices whose contract with the company has been concluded for at least one month." ;
2 ° In II, the words: " The tax credit " Are replaced by the words: " The tax credit calculated for apprentices referred to in the I " ;
3 ° IV is thus written:
" IV. Article L. 337-3 of the Education Code provides that the company receives a tax credit equal to EUR 100 per student in the course of the initiation of vocational training under Article L. 337-3 of the Education Code. Week of company presence, within the annual limit of twenty-six weeks. "
II. -The provisions of this Article shall apply to exercises open as from 1 January 2006.
The second Article L. 116-4 of the Labour Code is supplemented by the following sentence:
" As part of these checks, the assessment of the application of the first subparagraph of Article L. 122-45 is carried out on the occasion of the recruitment of apprentices. "
Article L. 117-4 of the Labour Code is supplemented by two sub-paragraphs thus written:
" To this end, the employer must allow the apprentice master to make available on his working time the availability necessary to accompany the apprentice and to the relationship with the apprenticeship training
. He shall ensure that the master of learning receives training enabling him to carry out his duties correctly and to follow the evolution of the content of the training provided to the apprentice and the diplomas which validates them. "
Within three years of the publication of this Law, professional and trade unions Representative at national level are invited to engage in inter-professional negotiation on the definition and modalities for the exercise of the role of tutor
I. -Employers who fall within the scope of the first subparagraph of Article L. 131-2 of the Labour Code may conclude, for any new employment of a young person less than twenty-six years of age, a contract of employment referred to as " First employment contract ".
The company's workforce must be more than twenty employees under the conditions laid down in Article L. 620-10 of the same code.
Such a contract cannot be concluded to fill the jobs mentioned in the 3 ° L. 122-1-1 of the same code.
II. -The contract of employment as defined in the I shall be concluded without any determination of duration. It shall be established in writing.
This contract shall be subject to the provisions of the Labour Code, with the exception, during the first two years from the date of its conclusion, of those of Articles L. 122-4 to L. 122-11, L. 122-13 to L. 122-14-14. And L. 321-1 to L. 321-17 of the same code.
The duration of employment contracts, previously concluded by the employee with the undertaking, and the duration of temporary work tasks performed by the employee within the company in both Years preceding the signature of the first employment contract, as well as the duration of the internships within the undertaking shall be taken into account in the calculation of the period provided for in the preceding paragraph.
This contract may be terminated by the The employer or the employee, during the first two years running from the date of its conclusion, under the following conditions:
1 ° rupture is notified by registered letter with request for notification of receipt;
2 ° Where The employer is at the initiative of the rupture and unless there is a serious or force majeure, the presentation of the registered letter shall run, as long as the employee has been present for at least one month in the undertaking, prior notice. The duration of the contract shall be two weeks, in the case of a contract concluded for less than six months at the date of submission of the recommended letter, and one month in the case of a contract concluded for at least six months;
3 ° At the initiative of the break-up, except for serious misconduct, the employer shall pay to the employee, at the latest at the end of the notice, in addition to the sums remaining due in respect of wages and paid leave, an allowance equal to 8 % of the total amount of the Gross remuneration due to the employee since the conclusion of the contract. The tax and social arrangements for such compensation shall be that applicable to the compensation referred to in Article L. 122-9 of the Labour Code. To this allowance paid to the employee is added a contribution from the employer, equal to 2 % of the gross earnings due to the employee since the start of the contract. This contribution shall be recovered by the bodies referred to in the first paragraph of Article L. 351-21 of the Labour Code in accordance with the provisions of Articles L. 351-6 and L. 351-6-1 of the Code. It is intended to finance the enhanced accompanying actions of the employee by the public employment service in order to return to employment. It shall not be regarded as a salary element within the meaning of Article L. 242-1 of the Social Security Code.
Any dispute concerning the breach shall be prescribed twelve months from the date of dispatch of the recommended letter provided for in 1 °. This period is binding on employees only if it has been mentioned in this letter.
With the exception of the provisions of the second paragraph of this 3 °, the breaches of the employment contract envisaged by the employer are taken in Account for the implementation of the information and consultation procedures governing the collective economic redundancy procedures laid down in Chapter I of Title II of Book III of the Labour
. Legislative and regulatory provisions that provide special protection to employees with a union or representative mandate.
In the event of a breach of the contract, on the initiative of the employer, during the first two years, the contract does not May be entered into a new first employment contract between the same employer and the same employee before a period of three months from the day of the break-up of the previous contract has elapsed.
The employee who holds a first employment contract May be granted training leave under the conditions laid down in Articles L. 931-13 to L. 931-20-1 of the Labour Code.
The employee who holds a first employment contract may be entitled to the individual right to the training provided for in Article L. 933-1 of the labour code pro rata temporis, after a period of one month from the date of effect of the contract. The individual right to training shall be implemented in the conditions referred to in Articles L. 933-2 to L. 933-6 of the same code.
The employer is obliged to inform the employee, when signing the contract, of the interprofessional devices Providing a guarantee and a rent deposit for the eventual search for its accommodation.
III. -Unintentional workers deprived of employment, employable and seeking employment within the meaning of Article L. 351-1 of the Labour Code, having been the holder of the contract referred to in the I for a minimum period of four months Right, since they do not justify sufficient working references to be compensated pursuant to Article L. 351-3 of the same Code, to a lump sum allowance paid for two months.
The amount of the flat-rate allowance The period after the expiry of which the registration as an applicant for employment is deemed to be overdue for the opening of the right to the allowance, the time limits for application and action for payment, the time limit at the end of which the balance of the rights previously May no longer be used and the amount below which the unduly paid allowance does not give rise to repetition are those applicable to the new contract.
The provisions of Section 4 of Chapter I of Title V of the Book III of the Labour Code is applicable to the flat-rate allowance.
The provisions of Articles L. 131-2, 2 ° du I of Article L. 242-13 and Articles L. 311-5 and L. 351-3 of the Social Security Code and those of Articles 79 And 82 of the general tax code are applicable to the flat-rate allowance.
This allowance is borne by the Solidarity Fund established by Act No. 82-939 of 4 November 1982 on the exceptional contribution of solidarity in favour of the The
may, by agreement, entrust the bodies referred to in Article L. 351-21 of the Labour Code or any private body with the management of the flat-rate allowance.
An agreement entered into under the conditions Article L. 351-8 of the Labour Code defines the conditions and the manner in which employees employed under the contract established in the I may benefit from the custom reclassification agreement provided for in the L. 321-4-2 of the same code. Failing agreement or approval of this Agreement, these terms and conditions shall be laid down by decree in the Council of
. -Conditions for the implementation of the First hiring contract " And its effects on employment shall be subject, no later than 31 December 2008, to an evaluation by a committee involving employers' organisations and representative employees at national and inter-professional level.
Business traineeships not covered by the provisions of Article L. 211-1 of the Labour Code or of continuing vocational training as defined in Book IX of the Code shall be the subject of A trainee, the host company and the educational institution of a convention whose terms and conditions are determined by order of order. Such traineeships, with the exception of those which are integrated into an educational curriculum, shall have an initial or cumulative duration, in the case of renewal, which may not exceed six months.
Where the duration of the traineeship exceeds three consecutive months, the duration of the traineeship shall be The subject matter of a gratuity, the amount of which may be fixed by a branch agreement or by an extended professional agreement or, failing that, by decree. This gratuity does not have the character of a salary within the meaning of Article L. 140-2 of the same code.
I. -After Article L. 242-4 of the Social Security Code, Article L. 242-4-1 is inserted as follows: '
' Art. L. 242-4-1. -Not considered to be earnings within the meaning of Article L. 242-1 the portion of the gratuity, in cash or in kind, paid to the persons mentioned in a, b and f of 2 ° of Article L. 412-8 which does not exceed, in respect of a calendar month, The product of a percentage, fixed by decree, of the time limit defined in accordance with the first paragraph of Article L. 241-3 and the number of hours worked during the month in question. "
II. -Article L. 412-8 of the same code is thus amended:
1 ° 2 ° is completed by a f so written:
" (f) Persons not mentioned in a and b who, in a public or private body, perform an orientation, training or supplement of vocational training which is not covered by a contract of employment and does not enter into the Framework for continuing vocational training as defined by book IX of the Labour Code; "
2 ° The penultimate paragraph is thus written:
" The provisions of Article L. 434-1 of this Code shall not apply to persons mentioned in a, b and f of 2 °. "
Article L. 611-1 of the Education Code is supplemented by two sub-paragraphs thus written:
" A decree of the Council of State determines the conditions under which, in each region, preparatory classes for schools open mainly to pupils from schools located in the educational area are open and approved. Priority.
" Admission procedures can be implemented through agreements with higher education institutions, both French and foreign, in order to involve them in the recruitment of their pupils or students by the institutions. "
After Article L. 121-9 of the Labour Code, Article L. 121-10 reads as follows:
" Art. L. 121-10. -Reverse electronic auction procedures are prohibited in the case of wage setting. Any contract of employment stipulating a salary fixed at the end of an electronic auction procedure shall be null and void. "
Article L. 961-13 of the Labour Code is supplemented by a paragraph worded as follows:
" A proportion of the funds raised may be allocated to the financing of employment and vocational training activities under conditions laid down by an agreement between the national fund and the State, after consultation with the Trade unions referred to in the second subparagraph. "
I. -Article L. 983-1 of the Labour Code is supplemented by a paragraph worded as follows:
" Where the request for the management of training actions under the professionalisation contract is submitted by the employer to a collecting body, the collecting body shall have a period of one month from receipt of the Professionalization contract to notify its decision. After this period, the failure to notify the response of the competent body shall be the decision of acceptance. "
II. -The provisions of the last paragraph of Article L. 983-1 of the Labour Code shall apply to requests for care received after the date of publication of this Law by registered collecting bodies.
The second subparagraph of Article L. 130-2 of the National Service Code is supplemented by two sentences written:
" It shall terminate before the end of its term on the date of the effect of a contract of employment subscribed by the volunteer. However, where this contract is a contract of employment referred to in Article L. 117-1, L. 124-2 or L. 981-1 of the Labour Code, the volunteer may, for a period of not more than three months, be entitled to benefits to which the Staff Regulations are entitled. Voluntary for insertion, with the exception of the monthly allowance and the bonus referred to in Articles L. 130-3 and Article L. 130-3 of Article L. 130-4 of this Code respectively. "
Before the last paragraph of Article 225 of the General Tax Code, two paragraphs read as follows:
" By way of derogation from the provisions of the preceding paragraph, the rate of apprenticeship tax due by undertakings of two hundred and fifty employees shall be increased to 0.6 % when the average annual number of young people under the age of twenty-six years under contract of Professionalization or learning contract within the company during the reference year is below a threshold. This threshold is equal to 1 % in 2006, 2 % in 2007 and 3 % in the following years, of the average annual work force of the same undertaking calculated under the conditions laid down in Article L. 620-10 of the Labour Code. This threshold is rounded to the lower integer.
" The provisions of the preceding paragraph shall apply to the apprenticeship tax based on wages paid on or after 1 January 2006. "
I. -Article L. 118-2-2 of the Labour Code is thus amended:
1 ° The second sentence of the first subparagraph is deleted;
2 ° The second subparagraph is worded as follows:
" The proceeds of payments made under the first subparagraph shall be exclusively allocated to the financing: ;
3 ° After the sixth subparagraph, a paragraph shall be inserted as follows:
" The sums allocated to the financing referred to in 1 ° and 2 ° shall be paid in full to the regional apprenticeship and vocational training funds in accordance with the procedure laid down by decree adopted after the opinion of the National Council of the Vocational training throughout life. This decree also determines how the national actions for communication and promotion of learning can be financed. "
II. -In the last sentence of the last paragraph of Article L. 118-2 of the same Code, the word: Eighth " Is replaced by the word: " Ninth ".
III. -In the third paragraph of Article L. 118-2-3 of the Code, the words: To the regional apprenticeship and vocational training funds or to apprenticeship training centres for which the agreement has been concluded with the State and " Are deleted.
I. -The 2 ° of the II of Article 1 of Act No. 71-578 of 16 July 1971 on the participation of employers in the financing of the first technological and vocational training is supplemented by the following words: And contributions to equipment and operating expenses of apprenticeship training centres and learning sections ".
II. -The provisions of the I apply to the apprenticeship tax payable by employers as a result of remuneration paid on or after January 1, 2005.
After the first subparagraph of Article L. 311-10 of the Labour Code, a paragraph shall be inserted as
: The employment institutions lead to private and public employers information and awareness-raising activities on the phenomena of discrimination in employment and employment. "
The Government submits a report to Parliament before 31 December 2006, drawn up in consultation with the partners On the means of promoting diversity in the enterprise.
[Provisions declared non-compliant with Constitution by decision of Constitutional Council No. 2006-535 DC of 30 March 2006.]
[Provisions declared not According to the Constitution by the decision of the Constitutional Council No. 2006-535 DC of 30 March 2006.]
I. -After Article L. 3332-1 of the Public Health Code, an Article L. 3332-1-1 is inserted as follows:
" Art. L. 3332-1-1. -Specific training on the rights and obligations attaching to the operation of a drink or establishment provided with the " small restaurant or restaurant licence is given, by organisations approved by the Minister of the Interior and set up by national professional trade unions representative of the hotel, catering, cafes and discotheques sector, to any person declaring the opening, transfer, translation or Transfer of a rate of beverages to be consumed on the premises of the second, third and fourth categories or to any person declaring an establishment provided with the "small restaurant or restaurant license.
" At the end of this training, the persons referred to in the preceding paragraph shall have knowledge, in particular, of the provisions of this Code relating to the prevention and combating of alcoholism, the protection of minors and the repression of Public drunkenness but also the legislation on narcotic drugs, the resale of tobacco, the fight against noise, the facts likely to lead to administrative closure, the general principles of civil and criminal liability of persons " Physical and legal persons and the fight against discrimination
This training is required.
" It gives rise to the issuance of a valid operating licence for ten years. At the end of this period, participation in knowledge update training extends the validity of the operating licence for a new ten-year period.
" Detailed rules for the application of this Article shall be laid down by decree in the Council of State. "
II. -After the fifth paragraph (4 °) of Article L. 3332-3 of the Code, it shall be inserted as
: 5 ° The operating licence attesting to his participation in the training referred to in Article L. 3332-1-1. "
III. -The provisions of Article L. 3332-1-1 of the Public Health Code shall apply after a period of one year from the promulgation of this Law to persons declaring the opening, transfer, translation or transfer of a Rate of beverages to be consumed on the premises of second, third and fourth categories.
They shall apply at the end of a period of three years from the promulgation of this Law to persons declaring an establishment provided with the " Small restaurant license " Or "" Restaurant ".
IV. -Article L. 3332-15 of the same code is thus amended:
1 ° 2 is supplemented by a sentence so worded:
" The representative of the State in the département may reduce the duration of such closure when the operator undertakes to take the training giving rise to the issue of an operating licence referred to in Article L. 3332-1-1." ;
2 ° 3 is completed with a sentence so written:
" In this case, the closure will result in the cancellation of the operating licence referred to in Article L. 3332-1-1. "
After Article L. 121-6 of the Labour Code, an Article L. 121-6-1 reads as follows:
" Art. L. 121-6-1. -In undertakings of fifty or more employees, the information referred to in Article L. 121-6 and communicated in writing by the candidate for employment must be examined under conditions that preserve his anonymity. Detailed rules for the application of this Article shall be determined by decree in the Council of State. "
I. -Article L. 322-4-6 of the Labour Code is thus amended:
1 ° The first subparagraph is replaced by four sub-paragraphs thus written:
" Employers can benefit from state support when concluding contracts on an indeterminate, full-time or part-time basis:
" 1 ° With young people between sixteen and twenty-five years old whose level of training is lower than that of a post-graduate degree in general, technological or vocational education;
" 2 ° With young people between sixteen and twenty-five years old who reside in a sensitive urban area.
" The duration of the work stipulated in the contract must be at least half the length of the work of the establishment. State aid shall be granted, where appropriate in a degressive manner, for a maximum period of three years. ' ;
2 ° The last paragraph reads:
" A decree specifies, depending on the level of training of the beneficiaries and, where appropriate, their adherence to the contract defined in Article L. 322-4-17-3 and their residence in a sensitive urban area, the conditions of application of this Section, including the amounts and terms of the support provided above. "
II. -The provisions of Article L. 322-4-6 of the Labour Code apply to employers who conclude an employment contract on an indeterminate basis by 1 January 2007, stipulating a duration of work at least equal to half the duration of the work From the institution, with young people from sixteen to twenty-five years old jobseekers from more than six months to 16 January 2006
Creating zones Urban free trade, within the meaning of the second paragraph of Article 42 (B) of Act No. 95-115 of 4 February 1995 for the development and development of the territory, is preceded by the filing on the Bureau of the Assemblies of a report containing List of communes and neighbourhoods in which the creation of zones is envisaged and the estimated cost of budgetary, fiscal and social expenditure.
Article 44 octies of the general tax code is thus modified:
1 ° In the first sentence of the V, the words: " December 31, 2007 " Are replaced by the words: " The date of publication of Act No. 2006-396 of 31 March 2006 for equal opportunities " ;
2 ° The first paragraph of VI is thus written:
" The provisions of the I to IV shall apply to taxpayers engaged in activities between 1 January 2004 and 31 December 2008 included or creating activities between 1 January 2004 and the date of publication of Law No. 2006-396 of 31 March 2006 for equal opportunities in the urban free zones defined in the B of 3 of article 42 of Act No. 95-115 of 4 February 1995, cited in the annex to Act No. 96-987 of 14 November 1996, cited above. "
I. -A.-After Article 44g of the General Tax Code, an article 44 octies A reads as follows:
" Art. 44 octies A.-I.-Taxpayers who, between 1 January 2006 and 31 December 2011, create activities in the urban free zones defined in the B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 The development and development of the territory, as well as those which, between 1 January 2006 and 31 December 2011, carry out activities in the urban free zones defined in the second subparagraph of B of 3 of Article 42 of the same Law are Exempt from income tax or corporate income tax due to profits from activities in the zone until December 31, 2010 for taxpayers who already carry on an activity on January 1, 2006, or, in the case of Up to the end of the fifty-ninth month following that of the beginning of their activity in one of those areas. These profits shall be subject to income tax or corporation tax by 40 %, 60 % or 80 % of their amount according to whether they are made in the first five, sixth and seventh or eighth and respectively Ninth twelve-month periods following this exemption period.
" To qualify for the exemption, the company must meet the following conditions:
" (a) It shall employ not more than fifty employees on 1 January 2006 or at the date of its establishment or establishment if it is later and has a turnover of not more than EUR 10 million during the financial year, or Have a balance sheet total not exceeding 10 million euros;
" (b) Its capital or voting rights shall not be held, directly or indirectly, up to 25 % or more by a business or jointly by several undertakings whose employees exceed two hundred and fifty employees and Annual turnover excluding taxes exceeds EUR 50 million or of which the total annual balance sheet exceeds EUR 43 million. For the determination of this percentage, the shareholdings of venture capital companies, mutual funds, regional development companies, financial firms for innovation and one-person companies Risk investment is not taken into account on the condition that there is no non-arm's length relationship within the meaning of Article 39 of Article 39 between the company and the latter companies or funds;
" C) Its main activity, defined according to the nomenclature of the French activities of the Institut national de la statistique et des études économiques, must not fall within the automotive, shipbuilding, and shipbuilding sectors. Manufacture of artificial or synthetic textile fibres, steel or road transport of goods;
" (d) Its activity must be an industrial, commercial or craft activity within the meaning of Article 34 and 5 ° of the I of Article 35 or a non-commercial professional activity within the meaning of Article 92. However, the leasing and rental of apartment buildings for residential use is excluded.
" For the purposes of the application of the a and b, the turnover shall be reduced or increased to twelve months. The company's workforce is valued by reference to the average number of employees employed during this fiscal year. For the parent company of a group referred to in Article 223 A, turnover is appreciated by summering the business figures of each of the member companies of that group.
" If the exemption is due to the transfer, resumption, concentration or restructuring of pre-existing activities and whether they benefit or have benefited from the provisions of this Article or those of Article 44 octies, The exemption provided for in this Article shall apply in accordance with the conditions laid down in the first paragraph by deducting from the duration of the exemption already elapsed under those Articles before the transfer, resumption, concentration or Restructuring. If the activities are created by a taxpayer who has benefited from one or more of the five years preceding that of the transfer of the provisions of article 44 sexies in the rural regeneration zones defined in Article 1465 A or in The urban regeneration zones defined in Ia and I ter of Article 1466 A, or the land use allowance, the exemption shall not
. Where the non-sedentary activity of a taxpayer is established in an urban free zone but is exercised in whole or in part outside such a zone, the exemption shall apply if that taxpayer employs at least one sedentary employee on time Full or equivalent, carrying on business in the premises assigned to the activity, or if that taxpayer makes at least 25 % of its turnover to customers located in the urban free zones.
" II. -The exemption applies for the benefit of a taxation year or taxation year, declared in accordance with the provisions of Articles 50-0, 53 A, 96 to 100, 1010b and 103, less of the following gross proceeds which remain taxable under the conditions of Common law:
" (a) Products of shares or shares of companies, results of companies or bodies subject to the regime provided for in Article 8, where they do not arise from an activity carried on in one of the urban free zones, and the results of the assignment of the securities of those Companies;
" (b) Products corresponding to grants, liberalities and abandonment of claims;
" (c) Proceeds of debt and financial transactions for the amount that exceeds the amount of the financial expenses incurred in the same fiscal year or taxation year, if the taxpayer is not a credit institution referred to in section L. 511-1 of monetary and financial code;
" (d) Products derived from industrial and commercial property rights, where such rights do not originate in the activity carried out in one of the urban free
. Where the taxpayer does not carry on business as a whole in an urban free zone, the exempt income is determined by allocating the amount resulting from the calculation thus made of the relationship between, on the one hand, the sum of the tax elements to The professional tax defined in Article 1467, with the exception of the rental value of the means of transport, relating to the activity carried on in urban free zones and relating to the period of taxation of profits and, on the other hand, the sum The taxpayer's professional tax elements defined in the same section for that period. For the purpose of fixing this report, the rental value of capital property subject to a property tax shall be determined in accordance with section 1467, on January 1 of the year in which the fiscal year is closed or on January 1 of the year Taxation of profits.
" By way of exception to the provisions of the sixth paragraph of this II, a taxpayer engaged in the rental of immovable property shall be exempt only on the basis of profits from immovable property situated in an urban free zone. This provision shall apply irrespective of the place of establishment of the
. The exempt benefit may not exceed EUR 100 000 per taxpayer and per twelve-month period, plus EUR 5 000 per new employee hired as from 1 January 2006 domiciled in a sensitive urban area or in an urban free zone, and A full-time employee for a period of at least six months. This condition is assessed at the close of the fiscal period or taxation period under which the exemption applies.
" For taxpayers engaged in activities prior to 1 January 2006 in the urban free zones defined in the second subparagraph of B of 3 of Article 42 of Act No. 95-115 of 4 February 1995, the exemption shall apply in respect of Conditions and limits laid down in Commission Regulation (EC) No 69/2001 of 12 January 2001 on the application of Articles 87 and 88 of the EC Treaty to de minimis
. III. -Where the taxpayer referred to in the I is a corporation that is a member of a tax group referred to in section 223 A, the exempt income is that of that specified corporation under the conditions set out in Part II of this section and in section 223-I.
" For all companies of the same group, the amount of the exemption granted shall not exceed the total amount calculated in accordance with the provisions of the second last paragraph of this Article, within the limit of the aggregate result of the Group.
" Where the taxpayer meets the conditions required for the benefit of the provisions of the regime provided for in Article 44 sexies and the regime provided for in this Article, the taxpayer may opt for the scheme within six months of the publication of the Decree in the Council of State establishing the delimitation of the zone in accordance with Article 42 of Act No. 95-115 of 4 February 1995, if it already carries out its activity or, if it does not, within six months of the beginning of the activity. The option is irrevocable.
" IV. -The declarative obligations of the persons and bodies to which the exemption applies shall be fixed by decree. "
B.-In the third paragraph of Article 170 of the same code, after the reference:" 44 octies, ", is inserted the reference:" 44 octies A, ".
C.-In the first paragraph of the I of Article 220 quinquies of the same code, after the reference: 44 septies, ' shall be inserted the references: ' 44 octies, 44 octies A, ".
D.-In the third paragraph of article 223 of the same code, the words:" Of Article 44 octies " Are replaced by the words: " Articles 44 octies and 44 octies A ".
E.-In the I of Articles 244 quater B, 244 quater H, 244 quater K, 244 quater M, 244 quater N and 244 quater Y, in Article 302 h and in the b of 1 ° of IV of Article 1417 of the same Code, after the Reference: " 44 octies ", is inserted the reference:" , 44 octies A ".
F.-The provisions of A to E are applicable for the determination of the results of the fiscal years beginning on or after January 1, 2006.
G.-At the beginning of the last paragraph of the last paragraph of section 44 of the same code, the words:" Where a taxpayer whose activity is non-sedentary, " Are replaced by the words: " When a taxpayer's non-sedentary activity ".
II. -The general tax code is thus amended:
1 ° In the fourth paragraph and in the last sentence of the fifth paragraph of Article 1383 B, and in the first sentence of the second paragraph of the second subparagraph of Article 1466 A, the words: " January 1, 2008 " Are replaced by the words: " The date of publication of Act No. 2006-396 of 31 March 2006 for equal opportunities " ;
2 ° In the first paragraph of Article 1383 C and in the first paragraph of the I quinquies of Article 1466 A, the words: December 31, 2008 inclusive " Are replaced by the words: " The date of publication of Act No. 2006-396 of 31 March 2006 for equal opportunities included " ;
3 ° After Article 1383 C, an Article 1383 C bis reads as follows:
" Article 1383 C bis. -Unless otherwise agreed by the territorial community or the public establishment of inter-communal cooperation with its own taxation, taken under the conditions laid down in the I of Article 1639 A bis, the buildings situated in the zones Article 42 of Act No. 95-115 of 4 February 1995 of 4 February 1995 for the development and development of the territory is exempt from the property tax on constructed properties for a period of five years. The exemptions taking effect in 2006 in the areas referred to in the second subparagraph of B of 3 of Article 42 of the same Law shall apply in accordance with the conditions and limits laid down in Commission Regulation (EC) No 69/2001 of 12 January 2001, Concerning the application of Articles 87 and 88 of the EC Treaty to de minimis aid.
' The exemption applies to buildings attached, between January 1, 2006 and December 31, 2011, to an establishment eligible for the professional tax exemption under section 1466 A.
" It shall apply from 1 January 2006 or from 1 January of the year following the year in which the attachment to a qualifying establishment is made, whichever is later.
" The provisions of the last sentence of the second subparagraph of Article 1383 F and the second to fourth paragraphs of Article 1383 C shall apply to this Article.
" Where the conditions required for the benefit of the exemptions provided for in Articles 1383 A to 1383 D and 1383 F are met, the taxpayer must opt for either of these schemes before 1 January of the first year in respect of which The exemption takes effect. The option is irrevocable and applies to all communities.
" The reporting obligations of the persons and bodies concerned by the exemptions provided for in this Article shall be fixed by decree." ;
4 ° Article 1466 A is thus amended:
(a) In the first sentence of the fifth paragraph of the I ter, the words: " Or those mentioned in the first paragraph of the Are replaced by the words: " , or those referred to in the first paragraph of the I quinquies or of the sexies " ;
b) In the last paragraph of the I c, the words: " Or I quinquies " Are replaced by the words: " , I quinquies or sexies " ;
c) After the I quinquies, it is inserted as follows:
" I sexies. -Unless otherwise agreed by the territorial community or the public institution of inter-communal cooperation with its own taxation, establishments which are the subject of a creation or an extension between 1 January 2006 and 31 December 2011 in the urban free zones referred to in Article 1383 C bis as well as the establishments existing on 1 January 2006 in the urban free zones referred to in the second subparagraph of B of 3 of Article 42 of Law No. 95-115 of 4 February 1995 is exempt from professional tax within the limit of the taxable net base amount for 2006 of EUR 337 713 and updated each year in accordance with the variation of the price index. The exemptions apply when the following conditions are met:
" 1 ° The undertaking shall employ not more than fifty employees on 1 January 2006 or at the date of its establishment or establishment if it is later and, or have carried out a turnover of less than EUR 10 million during the period of Reference, or have a balance sheet total of less than EUR 10 million;
" 2 ° Its capital or voting rights shall not be held, directly or indirectly, up to 25 % or more by a company or jointly by a number of undertakings whose numbers exceed two hundred and fifty employees. Annual turnover excluding taxes exceeds EUR 50 million or the total annual balance sheet exceeds EUR 43 million. For the determination of this percentage, the shareholdings of venture capital companies, mutual funds, regional development companies, financial firms for innovation and one-person companies Risk investment is not taken into account on the condition that there is no non-arm's length relationship within the meaning of Article 39 between the company in question and the latter companies or funds.
" For the application of 1 ° and 2 °, turnover shall be reduced or increased to twelve months. The thresholds apply, for existing establishments, to the date of delimitation of the zone and, for subsequent creations and extensions, at the date of establishment in the zone. The company's workforce is valued by reference to the average number of employees employed during this fiscal year. For the parent company of a group referred to in Article 223 A, turnover is appreciated by summering the business figures of each of the member companies of that group.
" For establishments existing on 1 January 2006 referred to in the first subparagraph, the exempt basis shall include, where appropriate, within the limit provided for in that paragraph, the taxation elements corresponding to the extensions of establishment made during the period 2005.
" The exemption shall be for five years from 2006 for the institutions existing on that date referred to in the first paragraph or, in the case of establishment of establishment, from the year following the establishment or, in the case of an extension of establishment, to From the second year following this one, on the whole of the share returning to each territorial community or public establishment of inter-communal cooperation with its own taxation, and shall apply in accordance with the conditions laid down in the seventh In the last sentence of the first subparagraph of the first subparagraph of the first subparagraph of the first subparagraph of the first subparagraph of the first subparagraph, the last sentence of the third subparagraph and the sixth paragraph of the sixth subparagraph of the I quinquies. The exemptions taking effect in 2006 in the areas referred to in the second subparagraph of B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 shall apply in the conditions and limits provided for in Regulation (EC) No 69/2001 of the Commission, of 12 January 2001, concerning the application of Articles 87 and 88 of the EC Treaty to de minimis aid. ' ;
d) In the first and third paragraphs of II, the words: " And I quinquies, " Are replaced by the words: " , I quinquies and I sexies " ;
e) In the second paragraph of II, the words: " Or I quinquies, " Are replaced by the words: " , I quinquies or I sexies ", and after the word:" "Shall be inserted in the words:" Of the first year in respect of which the exemption takes effect " ;
(f) In II, the words: " I ter and I quinquies " Are replaced by the words: " And I ter " ;
5 ° In the second paragraph of Article 722a, the words: And I quinquies " Are replaced by the words: " , I quinquies and sexies ".
III. -A.-For the application, in the urban free zones referred to in the second paragraph of B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 of guidance for the development and development of the territory, the provisions of the Article 1383 C bis and of the I sexies of Article 1466 A of the General Tax Code for the years 2006 and 2007, the deliberations contrary to the territorial authorities or their public institutions of inter-communal cooperation with a proper taxation Must intervene before 1 October 2006 or at the latest within thirty days of the publication of the decree delimiting the above-mentioned areas, if it is later than 1 September 2006.
For the application, in urban free zones Set out in paragraph 3 of Article 42 of Act No. 95-115 of 4 February 1995, which is listed in the I and I bis of the Annex to Act No. 96-987 of 14 November 1996 on the implementation of the relaunch pact for the city, of the provisions of Article 1383 C bis and of the I sexies of Article 1466 A of the General Tax Code for the year 2007, the deliberations contrary to the territorial authorities or their public institutions for inter-communal cooperation with a proper taxation Must be in place before October 1, 2006, or no later than 30 days after the publication of this Act, if it is after September 1, 2006.
B.-Property Tax Reowe on the Built Properties wishing to Benefit, in the urban free zones referred to in the second paragraph of B of 3 of Article 42 of Law No. 95-115 of 4 February 1995, of the exemption provided for in Article 1383 C bis of the General Tax Code for the years 2006 and 2007 must file a return with the property tax department at the location of the property before November 30, 2006, or no later than 60 days after the publication of the order limiting the above areas, if it is 1 November 2006. This declaration shall contain all the elements necessary for the application of the exemption.
Property tax liabilities on built properties wishing to benefit, in the urban free zones defined in B of 3 of Article 42 of the Act No. 95-115 of 4 February 1995, listed in the I and I bis of the Annex to Act No. 96-987 of 14 November 1996, of the exemption provided for in Article 1383 C bis of the General Tax Code for the year 2007 To file this return with the property tax department of the place of property before November 30, 2006, or no later than 60 days after the publication of this Act, if it is after November 1, 2006.
C. -Enterprises wishing to benefit, in the urban free zones referred to in the second paragraph of B of 3 of Article 42 of Law No. 95-115 of 4 February 1995, cited above, of the provisions of Article 1466 A of the General Tax Code In respect of the years 2006 or 2007 must apply to each of their establishments by 31 December 2006 or no later than 60 days after the publication of the decree delimiting the above-mentioned areas, if it is later than 1 December 2006.
Enterprises wishing to benefit, in the urban free zones defined in the B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 referred to above and listed in the I and I bis of the Annex to Law No. 96-987 of 14 As of November 1996, the provisions of Article 1466 A of Article 1466 A of the General Tax Code for the year 2007 must apply to each of their institutions before 31 December 2006 or at the latest in the sixty Days of the publication of this Act, if it is after December 1,
. -A.-In accordance with the conditions laid down by the Finance Law, the State shall compensate each year for the loss of revenue resulting from, for the territorial authorities or their public institutions for inter-communal cooperation in the field of taxation, The exemption from property tax on the built properties referred to in Article 1383 C bis of the General Tax Code in accordance with the provisions laid down in III of Article 7 of Act No. 96-987 of 14 November 1996, cited above for urban free zones Set out in B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 and listed in the I of the Annex to Act No. 96-987 of 14 November 1996 and in accordance with the provisions laid down in Article 27 (A) of Article 27 of Act No. 1 August 2003 of orientation and programming for the city and urban renewal for the urban free zones listed in the I bis of the annex to Act No. 96-987 of 14 November 1996.
In urban free zones Referred to in the second paragraph of B of 3 of Article 42 of Act No. 95-115 of 4 February 1995, the compensation shall be calculated under the following conditions:
1 ° It is equal to the product obtained by multiplying the loss of the resulting bases, Each year and for each territorial community or public establishment of inter-communal cooperation, of the exemption by the rate of property tax on the built properties applied in 2005 in the territorial community or establishment Public inter-communal cooperation. It is not applicable to public institutions of inter-communal cooperation subject to the provisions of Article 1609 h C of the General Tax Code;
2 ° For municipalities which, on 1 January 2005, were members of a Public establishment of inter-communal cooperation without proper taxation, the rate voted by the municipality is increased by the rate applied to the public establishment of inter-communal cooperation for 2005;
3 ° For municipalities which are members of a Public establishment of inter-municipal cooperation submitted, as from 1 January 2006, to the provisions of Article 1609 h C of the General Tax Code, the rate applied in 2005 in the commune is increased by the rate voted in 2005 by the establishment Public inter-communal cooperation.
B.-In accordance with the conditions laid down in the Finance Law, the State shall compensate each year for the loss of revenue resulting from the provisions of Article 1466 A of the General Tax Code for the Territorial authorities, public institutions for inter-municipal cooperation endowed with own taxation or the departmental funds for the equalization of professional tax, in accordance with the provisions of the fifth, sixth and seventh Paragraph B of Article 4 of Act No. 96-987 of 14 November 1996.
However, in the urban free zones referred to in the second paragraph of B of 3 of Article 42 of Act No. 95-115 of 4 February 1995, the compensation is Calculated under the following conditions:
1 ° It is equal to the product obtained by multiplying the loss of bases resulting, each year and for each territorial collective or public establishment of inter-communal cooperation with its own taxation, The exemption by the rate of professional tax applied in 2005 in the territorial community or the public establishment of inter-communal cooperation;
2 ° For municipalities which, on 1 January 2005, were members of an establishment Public inter-communal cooperation without taxation, the rate voted by the municipality is increased by the rate applied to the public establishment of intercommunal cooperation for 2005;
3 ° For public cooperation institutions In accordance with the provisions of Article 1609 h C or the II of Article 1609 quinquies C of the General Tax Code, the Compensation shall be equal to the proceeds of the amount of bases exempted by the weighted average rate of the communes members of the public establishment of intercommunal cooperation established for 2005, if any, increased under the conditions laid down at 2 °.
C. - Article 154 of Law No. 2004-809 of 13 August 2004 on local freedoms and responsibilities is thus amended:
1 ° In the first paragraph of 2 ° A of II, the words: ", and the III of article 27 of Act No. 2003-710 of 1 August 2003 Orientation and programming for the city and urban renewal " Are replaced by the words: ", le III de l' article 27 de la loi n ° 2003-710 du 1er Aug. 2003 d' orientation et de programmation pour la ville et la renovation urbaine et le A du IV de l' article 29 de la loi n ° 2006-396 du 31 mars 2006 pour l' égalité des Chances " ;
2 ° In the first paragraph of B of II, the words: " , and the III of Article 27 of Act No. 2003-710 of 1 August 2003 referred to above. Are replaced by the words: " , le III de l' article 27 de la loi n ° 2003-710 du 1er August 2003 et le B du IV de l' article 29 de la loi n ° 2006-396 du 31 mars 2006 pour l' égalité des chances ".
After section 217 of the general tax code, an article 217 sexdecies is inserted as follows:
" Article 217 sexdecies. -I.-Companies subject to corporate tax may, in the year of the investment, deduct from their taxable income the amounts paid between 1 January 2006 and 31 December 2007 for the subscription in The capital of companies which carry out or create activities in the urban free zones defined in the B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 for the development and development of the territory. The deduction is limited to one-half of the payments made, and capped at 0.5 % of their turnover and 25 % of the capital of the company receiving payments at the close of the financial year in which the payments are made. The deduction shall be subject to detention for at least three years of the subscribed capital.
" II. -The recipient company must meet the following conditions cumulatively:
" (a) It shall exercise or create an activity in one or more urban free zones defined in B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 and shall maintain that activity for a minimum period of three years from the date of the Date of payment of the amounts. The activity shall not be carried out or created as a result of the transfer of an activity previously carried out by a taxpayer who has benefited, under one or more of the five years preceding that of the transfer, from the provisions of Article 44 Sexies in the rural regeneration zones defined in Article 1465 A or in the urban regeneration zones defined in Ia and I ter of Article 1466 A, or the land use allowance;
" (b) It shall use, within the period prescribed in the a and for its activity in the urban free zone (s), amounts equal to the amount of the payment received;
" (c) It shall employ not more than fifty employees on 1 January 2006 or at the date of its establishment or establishment if it is later and has a turnover of not more than EUR 10 million during the financial year, or Have a balance sheet total not exceeding 10 million euros;
" (d) Its capital or voting rights shall not be held, directly or indirectly, up to 25 % or more by a business or jointly by several undertakings whose numbers exceed two hundred and fifty employees. Annual turnover excluding taxes exceeds EUR 50 million or of which the total annual balance sheet exceeds EUR 43 million. For the determination of this percentage, the shareholdings of venture capital companies, mutual funds, regional development companies, financial firms for innovation and one-person companies Risk investment is not taken into account on the condition that there is no non-arm's length relationship within the meaning of Article 39 of Article 39 between the company and the latter companies or funds;
" (e) Its activity must be an industrial, commercial or craft activity within the meaning of Article 34 and 5 ° of the I of Article 35 or a non-commercial professional activity within the meaning of Article 92. However, the leasing and rental of buildings for residential use are excluded. Its main activity, defined according to the French activities nomenclature of the Institut national de la statistique et des études économiques, must not fall within the automotive, shipbuilding and manufacturing sectors. Of artificial or synthetic textile fibres, steel or road transport of goods.
" For the application of the a, where the non-sedentary activity of a taxpayer is established in a free urban area but exercised in whole or in part outside the urban free zones, the activity is deemed to be exercised in the urban free zones If that taxpayer employs at least one full-time sedentary employee, or equivalent, performing his duties in the premises assigned to the activity, or if that taxpayer makes at least 25 % of his turnover to customers located in the Urban free zones.
" For the purposes of applying c and d, turnover must be reduced or extended to 12 months. The company's workforce is valued by reference to the average number of employees employed during this fiscal year. For the parent company of a group referred to in Article 223 A, turnover is appreciated by summering the business figures of each of the member companies of that group.
" The conditions set out in c, d and e are appreciated at the end of the year in which the sums are paid.
" III. -In the case of assignment of all or part of the securities within three years of the payment of the amount of the subscriptions, the amount of the deduction is reinstated to the taxable income of the undertaking which subscribed to the capital, for the year in question Where the assignment occurs.
" If the condition laid down in a of II is not complied with, an amount equal to that of the payments shall be reported to the taxable result, as calculated in the conditions of common law, of the company receiving the payments in respect of the financial year in question That the condition has ceased to be met. If the condition set out in II is not met, the amount reported shall be limited to the fraction of the amount that was not used in accordance with the provisions of the same b.
" Where the paying company has chosen to benefit from the provisions of this Article, the amounts paid shall not qualify for another deduction, a tax reduction or a tax
. A decree fixes the reporting obligations. "
Article 12 of Act No. 96-987 of 14 November 1996 on the implementation of the relaunch pact for the city Is thus modified:
1 ° The II is supplemented by a sentence so written:
" These provisions shall cease to apply on 31 December 2007." ;
2 ° In the first paragraph of IIa, after the words: " Appearing on the list indicated in Ia ' shall be inserted the words: ' And, as from 1 January 2008, in the urban free zones on the list indicated in the I ' ;
3 ° In the second paragraph of II bis, the words: " Referred to in the preceding paragraph " Are replaced by the words: " Appearing on the list indicated in I bis of the Annex to this Law " ;
4 ° After IIa, it is inserted a II b thus written:
" II ter. -In the urban free zones referred to in the second paragraph of B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 for the development and development of the territory, the exemption provided for in the I is applicable to the gains and Remuneration paid by undertakings engaged in the activities mentioned in the second paragraph of Article 44 of the General Tax Code, of which at least one establishment is established in the urban free zone on 1 August 2006, and by Undertakings which establish, create or establish an establishment there before 31 December 2011, which employ not more than fifty employees on 1 August 2006 or at the date of establishment or creation if it is later than the number Of annual non-tax cases, i.e. balance sheet total, does not exceed EUR 10 million. The total number of employees shall be determined at the enterprise level, in all establishments, in accordance with the procedure laid down in Article L. 421-2 of the Labour Code, employees employed on a part-time basis shall be taken into account in proportion to the duration of the work Expected in their contract.
" For undertakings where at least one establishment is established in one of the urban free zones referred to in the preceding subparagraph of 1 August 2006, the exemptions shall apply within the limits laid down in Regulation (EC) No 69/2001 of the Commission, of 12 January 2001, concerning the application of Articles 87 and 88 of the EC Treaty to de minimis
. The provisions of the third, fourth and fifth paragraphs of IIa shall apply to undertakings mentioned in this II ter. ' ;
5 ° In the first paragraph of V ter, the date: " 31 December 2007 " Is replaced by the date: " December 31, 2011 " ;
6 ° At the end of the first paragraph of V c, the date: " December 31, 2008 " Is replaced by the date: " December 31, 2011 " ;
7 ° In the fourth paragraph of V c, the date: December 31, 2008 " Is replaced by the date: " December 31, 2011 " ;
8 ° After V c, insert a V quinquies as follows:
" V quinquies. -The exemption provided for in the I shall apply to the gains and remuneration paid by the undertakings mentioned in II ter and to the second and third paragraphs of the III which exercise, establish or create between 1 August 2006 and 31 December 2011 included an establishment in one of the urban free zones referred to in the second paragraph of B of 3 of Article 42 of Act No. 95-115 of 4 February
. The exemption shall apply to employees mentioned in the IV for a period of five years from 1 August 2006 or from the date of establishment or establishment of the enterprise in the urban free zone if it is later than that date
" In the case of the employment of employees under the conditions laid down in the IV, the exemption shall apply to those employees for a period of five years from the date of effect of the employment contract as soon as the hiring takes place within five years On or after August 1, 2006, or when the business is created or implemented, if it is later than.
" Subject to the application of the fourth paragraph of III and the provisions of III bis, the exemption provided for in the I shall also apply to the earnings and remuneration of employees referred to in the IV whose employment is transferred to an urban free zone Until 31 December 2011. "
Article 12-1 of Act No. 96-987 of 14 November 1996 is thus amended:
1 ° The first subparagraph is Replaced by three sub-paragraphs:
" As from 1 January 2004, the exemption provided for in Article 12 of this Law is also applicable in the urban regeneration zones defined in Section 42 of Article 42 of Act No. 95-115 of 4 February 1995 for The development and development of the territory, by the associations established on 1 January 2004 in such an area or by those who are created or established there before 1 January 2009.
" As from 1 January 2004, the exemption provided for in Article 12 of this Law is also applicable, in the urban free zones defined in B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 referred to above. Lists indicated in the I and the I bis of the Annex to this Law, by the associations established on 1 January 2004 in such an area or by those who create or enter it before 1 January 2012.
" As from 1 August 2006, the exemption provided for in Article 12 of this Law is also applicable, in the urban free zones defined in the second paragraph of B of 3 of Article 42 of Act No. 95-115 of 4 February 1995, above, by Associations established on 1 August 2006 in such an area or by those who create or establish themselves there before 1 January 2012. ' ;
2 ° In the second paragraph, after the words: " On 1 January 2004 ' shall be inserted the words: ' Or on 1 August 2006 for the associations referred to in the third subparagraph " ;
3 ° In the fifth paragraph, after the words: " On 1 January 2004 ' shall be inserted the words: ' Or on 1 August 2006 in the case referred to in the third subparagraph " ;
4 ° In the sixth paragraph, after the words: " On 1 January 2004 ' shall be inserted the words: ' Or on 1 August 2006 for the associations mentioned in the third paragraph ".
The II of Article 13 of Law No. 96-987 Of 14 November 1996, as amended:
1 ° In the first subparagraph, after the words: "Annex," shall be inserted as follows: " And, as from 1 August 2006, for those existing on that date or established or established from that date in the urban free zones referred to in the second paragraph of B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 Guidance for spatial planning and development, " ;
2 ° In the second paragraph, the words: " In the urban free zone where the business is located " Are replaced by the words: " In one of the urban free zones ", and after the words:" In which the urban free zone is situated ", are inserted the words:" Establishment of the company " ;
3 ° In the third paragraph, the words: " In the urban free zone where the business is located " Are replaced by the words: " In one of the urban free zones " ;
4 ° This paragraph is added as follows:
" In order to facilitate the access of jobseekers in urban areas sensitive to the recruitment of enterprises in urban free zones defined in Section 42 of Section 42 of Act No. 95-115 of 4 February 1995, the Public Employment Service, As defined in Article L. 311-1 of the Labour Code, partners with the region and other relevant local authorities to implement appropriate training courses. "
Article 14 of Law No. 96-987 of 14 November 1996 is thus amended:
1 ° At the end of the first subparagraph Of III, the date: " 31 December 2007 " Is replaced by the date: " December 31, 2011 " ;
2 ° At the end of IV, the date: " December 31, 2008 " Is replaced by the date: " December 31, 2011 " ;
3 ° is added a V so written:
" V.-Persons employed in an urban free zone as mentioned in the second paragraph of B of 3 of Article 42 of Act No. 95-115 of 4 February 1995, cited above, a non-agricultural self-employment activity referred to in a and b of 1 ° of Article L. 613-1 of the Social Security Code is exempt, under the conditions laid down in I and II of this Article and without prejudice to their entitlement to benefits, from the payment of their social insurance contributions for sickness insurance And maternity for a period of not more than five years from 1 August 2006 or from the beginning of the first year of self-employment in the area if the latter intervenes by 31 December 2011 at the latest. "
In the I, III and IV of Article 14 of Act No. 96-987 of 14 November 1996, the reference: L. 615-1 " Is replaced by the reference: " L. 613-1 ".
Article L. 720-10 of the Commercial Code is thus amended:
1 ° The first subparagraph is thus drafted :
" The departmental commission of commercial equipment shall decide on the applications referred to in Article L. 720-5 within four months of the filing of each application, with the exception of applications relating to projects in the Perimeter of the urban free zones defined in B of 3 of Article 42 of Act No. 95-115 of 4 February 1995 for spatial planning and development, for which it shall act within a period of two months. Its decisions must be justified by referring in particular to the provisions of Articles L. 720-1 and L. 720-3. After the above-mentioned deadlines, the authorisation shall be deemed granted. The Commissioners shall be aware of the applications filed at least one month before the decision is taken." ;
2 ° At the beginning of the second paragraph, the words: " On the initiative " Are replaced by the words: " Without prejudice to the judicial remedy reserved for third parties under common law, on the sole initiative " ;
3 ° The second subparagraph is supplemented by the following words: " , with the exception of applications for projects located within the perimeter of the urban free zones defined in B of 3 of Article 42 of Law No. 95-115 of 4 February 1995 referred to above, for which it shall act within two months. "
In the first paragraph of Article L. 451-3 of the Code of Social Action and Families, the reference: L. 451-1 " Is replaced by the reference: " L. 451-2-1 ".
The code for social action and families is thus modified:
1 ° The title of Section 5 of Chapter I of Title II of the Book I read as follows: " National Agency for the Reception of Foreigners and Migration " ;
2 ° Articles L. 121-14 and L. 121-15 are replaced by a section 6 read:
"Section 6
" National Agency for Social Cohesion
and Equality Chances
" Art. L. 121-14. -The National Agency for Social Cohesion and Equal Opportunities is a national public institution with administrative character. It contributes to actions in favour of people experiencing social or occupational integration difficulties.
" On the one hand, it implements measures on the national territory for the integration of immigrant and immigrant populations residing in France. It contributes to the fight against discrimination. It also contributes to the fight against illiteracy and the implementation of voluntary civil
. On the other hand, it participates in operations in favour of the inhabitants of the priority areas of the city's policy. As part of these actions, it promotes accessibility to knowledge and culture. In addition, in its interventions, the Agency takes into account the specificities of the overseas
. The Agency shall take direct action or grant financial aid, after optimising the appropriations under common law, in particular in the framework of multiannual commitments, to local and regional authorities, to public cooperation institutions Competent inter-communal and public or private bodies, in particular associations, which conduct operations against these objectives. It ensures that these credits are implemented fairly throughout the national territory.
" It shall, through the conclusion of multiannual agreements, participate in the financing of contracts between the territorial authorities and the State for the implementation of actions in favour of the neighbourhoods referred to in the third
. Art. L. 121-15. -The National Agency for Social Cohesion and Equal Opportunities is administered by a Board of Directors and a Director-General appointed by the State. The Administrative Board shall be composed of half of the representatives of the State and half of the representatives of the trade unions of employers and representative employees at the national level, representatives of the Parliament, representatives of the Municipalities and their public institutions responsible for inter-communal cooperation, departments, regions, national social security funds, bodies governed by the code of mutuality, associations and consular chambers And qualified personalities. The President of the Management Board shall be designated by the State from among the latter.
" The representative of the State in the department is the Agency's delegate. He signs past conventions for his account and contributes to their implementation, evaluation and follow-up.
" Art. L. 121-16. -For the performance of its tasks, the National Agency for Social Cohesion and Equal Opportunities may recruit non-incumbent agents on open-ended
. Art. L. 121-17. -The resources of the National Agency for Social Cohesion and Equal Opportunities are set up in particular by:
1 ° State subsidies;
" 2 ° European Community Structural Fund competitions;
" 3 ° Funds from the Caisse des depots et consignations;
" 4 ° Miscellaneous products, donations and bequests.
" In addition, the Agency may, within the framework of conventions, receive contributions from national or local bodies of compulsory social security schemes or of agricultural social mutuality, or of public
. Art. L. 121-18. -The rules governing the organisation and functioning of the National Agency for Social Cohesion and Equal Opportunities are laid down by decree in the Council of State. "
Law No. 64-701 of 10 July 1964 on the Social Action Fund for Foreign Workers is repealed
Law No. 2004-1486 of 30 December 2004 Establishing the High Authority to combat discrimination and equality is thus amended:
1 ° After Article 11, are inserted three Articles 11-1 to 11-3 thus drafted:
" Article 11-1. -Where it finds evidence of discrimination sanctioned by Articles 225-2 and 432-7 of the Penal Code and L. 122-45 and L. 123-1 of the Labour Code, the High Authority may, if these facts have not already given rise to the Movement of the public action, propose to the author of the facts a transaction consisting in the payment of a transactional fine, the amount of which cannot exceed 3 000 if it is a natural person and 15 000 if it is a person And, if applicable, compensation to the victim. The amount of the fine shall be based on the seriousness of the facts as well as the resources and expenses of the person.
" The transaction proposed by the High Authority and accepted by the author of the facts as well as, if necessary, by the victim must be approved by the Public Prosecutor of the Republic
The person to whom a transaction is proposed is informed that he or she may be assisted by a lawyer before agreeing to the high authority proposal.
" Article 11-2. -In the cases referred to in Article 11-1, the High Authority may also propose that the transaction shall consist
: 1 ° The posting of a statement, in places that it specifies and for a duration that cannot exceed two months;
" 2 ° The transmission, for information, of a communiqué to the works council or to the staff delegate;
" 3 ° The distribution of a press release by its insertion in the Official Journal or in one or more other press publications, or by electronic communication services, without the possibility of such publication or communication services Oppose;
" 4 ° The obligation to publish the decision within the company.
" The costs of posting or broadcasting shall be borne by the person concerned, but shall not exceed the maximum of the transactional fine provided for in Article 11-1.
" Article 11-3. -Proceedings for the implementation or enforcement of the transaction are interrupting the requirement of public action.
" The execution of the transaction is a cause for the extinction of public action. It does not, however, fail the right of the civil party to issue a direct quote to the court. The court, composed of a single judge exercising the powers conferred on the President, shall act only on civil
. In the event of a refusal of the proposed transaction or the non-execution of a transaction accepted and approved by the public prosecutor, the high authority, in accordance with the provisions of Article 1 of the Code of Criminal Procedure, may Movement of public action by direct quote.
" A decree shall specify the procedures for the application of Articles 11-1 and 11-2 and of this Article." ;
2 ° The penultimate paragraph of Article 2 is supplemented by a sentence so worded:
" Officers of the High Authority, who are sworn in and specially empowered by the Public Prosecutor, may declare by trial the offences of discrimination, in particular where the provisions of the article are applied. 225-3-1 of the Penal Code. ;
3 ° At the beginning of the first paragraph of Article 12 are inserted the words: " Without prejudice to the application of the provisions of Article 11-1, " ;
4 ° The last paragraph of Article 12 is supplemented by the following words: " Or provisions of Article 11-1 " ;
5 ° Article 8 is supplemented by a paragraph so written:
" In the event of opposition from the person in charge of the premises, the President of the High Authority may refer a reasoned request to the judge for the purpose of authorizing the on-the-spot verifications. Audits are conducted under the authority and control of the judge who authorized them. The latter can go to the premises during the intervention. At any time he may decide to stop or suspend the checks. "
The second sentence of Article 13 of Act No. 2004-1486 of 30 December 2004 reads as follows:
" The high authority may itself ask to be heard by these courts; in this case, this hearing is a matter of law. "
The first sentence of Article 16 of Law No. 2004-1486 of 30 December 2004 is supplemented by the following words: And enumerating the discrimination brought to its knowledge ".
Article 14 of Law No. 2004-1486 of 30 December 2004 Is supplemented by a paragraph worded as follows:
" High authority, when it has established the Committee on Discriminatory Acts referred to in the second paragraph of Article 1 in the professional activity of a natural or legal person subject to authorisation or authorisation by an authority Or against which such an authority has the power to take protective measures or sanctions for non-compliance with the legislation on discrimination or on the basis of public order and freedoms, Recommend to that public authority to make use of the powers of suspension or sanction available to it. The senior authority is kept informed of the follow-up to its recommendation. "
After Article 225-3 of the Criminal Code, an article 225-3-1 reads as follows:
" Article 225-3-1. -The offences provided for in this section are constituted even if they are committed against one or more persons who have applied for one of the goods, acts, services or contracts referred to in Article 225-2 in order to demonstrate the existence of the Discriminatory conduct, provided evidence of such conduct is established. "
In addition to their full application in Mayotte, Articles 41 to 45 of this Law shall apply in the Wallis and Futuna Islands, in the French Southern and Antarctic Territories, in French Polynesia and New Caledonia
I. -Act No. 86-1067 of 30 September 1986 on freedom of communication is thus amended:
1 ° After the second subparagraph of Article 3-1, a paragraph shall be inserted as
: The Conseil supérieur de l' audiovisuel contributes to actions in favour of social cohesion and the fight against discrimination in the field of audiovisual communication. It ensures, in particular, to the publishers of radio and television services, in view of the nature of their programmes, that the programming reflects the diversity of French society. It shall report in its annual report on the action of service publishers in this field." ;
2 ° Before the penultimate paragraph of Article 28, it is inserted a 17 ° so written:
" 17 ° Measures in favour of social cohesion and the fight against discrimination. ' ;
3 ° After the sixth paragraph of the I of Article 33-1, it shall be inserted as follows: "
" The Convention also includes measures for social cohesion, cultural diversity and the fight against discrimination. ' ;
4 ° After the second sentence of the second paragraph of Article 43-11, the following sentence is inserted:
" They implement actions in favour of social cohesion, cultural diversity and the fight against discrimination and propose programming reflecting the diversity of French society." ;
5 ° The second paragraph of Article 45-2 is supplemented by a sentence so worded:
" It implements actions in favour of social cohesion, cultural diversity and the fight against discrimination and proposes programming reflecting the diversity of French society. "
II. -The provisions of this Article shall apply to Mayotte, Wallis and Futuna Islands, French Southern and Antarctic Territories, French Polynesia and New Caledonia
I. -After Article L. 222-4 of the Code of Social Action and Families, Article L. 222-4-1 reads as follows: '
' Art. L. 222-4-1. -In the case of school absenteeism, as defined in Article L. 131-8 of the Code of Education, of the disorder carried on the functioning of a school or any other difficulty relating to a lack of parental authority, the President of the Council General, on his own initiative or upon referral to the inspector of the academy, the head of the educational institution, the mayor of the commune of residence of the minor, the director of the debtor agency for family benefits or the prefect, proposes to the Parents or the legal representative of the minor a contract of parental responsibility or take any other measures of child welfare adapted to the situation. This contract recalls the obligations of the holders of parental authority and includes any measure of social assistance and action to remedy the situation. Its content, its duration and the manner in which it is referred to the President of the General Council and the conclusion of the contract shall be fixed by decree in the Council of State. This decree also lays down the conditions under which the referral authorities are informed by the President of the General Council of the conclusion of a contract of parental responsibility and of its
. Where it finds that the obligations of the parents or the minor's legal representative have not been met or where, without legitimate reason, the contract has not been signed, the President of the General Council may:
" 1 ° Ask the head of the debtor agency for family benefits to suspend payment of all or part of the benefits relating to the child, pursuant to Article L. 552-3 of the Social Security
; 2 ° Seize the prosecutor of the Republic of facts likely to constitute a criminal offence;
" 3 ° Seize the judicial authority for the application, if any, of the provisions of Article L. 552-6 of the Social Security Code. "
II. -The code of education is thus amended:
1 ° Article L. 131-8 is supplemented by a paragraph worded as follows:
" The inspector of the academy shall refer the President of the General Council for situations which he considers to justify the establishment of a contract of parental responsibility provided for in Article L. 222-4-1 of the Code of Social Action and Families." ;
2 ° Article L. 131-9 is supplemented by the following words: , except in the event that it has sought the implementation of a contract of parental responsibility by the President of the General Council
. -The charges accruing to the departments of the implementation of the contract of parental responsibility provided for in Article L. 222-4-1 of the Code of Social Action and of the families shall be compensated in accordance with the conditions laid down by a law of Finances.
IV. -The conditions for the implementation of this Article and its effects in terms of the reduction of absenteeism and disturbances to the functioning of schools shall be subject, no later than 30 December 2007, to an
. Third sentence of the third subparagraph of Article L. 521-2 of the Social Security Code reads as follows:
" However, the judge may decide, ex officio or upon referral to the President of the General Council, following a measure taken pursuant to Articles 375-3 and 375-5 of the Civil Code or Articles 15, 16, 16 bis and 28 of Order No. 45-174 of 2 February 1945 in relation to childhood women, to maintain the payment of allowances to the family, when the latter takes part in the moral or material care of the child or in order to facilitate the return of the child to the child's home. "
In the Social Security Code, it is reinstated an article L. 552-3 thus written:
" Art. L. 552-3. -Pursuant to Article L. 222-4-1 of the Code of Social Action and Families, the Director of the debtor organisation for family benefits shall suspend, for the duration and in the proportion decided by the President of the General Council, the payment On the part of the family allowances and the family supplement due to the family in respect of the child whose conduct led to the conclusion of a contract of parental
. The duration of the suspension measure shall be no more than three months. It may be renewed, by the authority having pronounced it, within the limit of a maximum period of 12 months.
" Where, at the end of the period of suspension imposed by the President of the General Council, the debtor agency for family benefits has not been informed of a renewal decision, the payment of the suspended benefits shall be reinstated Retroactively to suspend date.
" As soon as the President of the General Council finds that the parents or legal representative of the minor comply with the obligations imposed on them pursuant to the contract of parental responsibility, he shall inform the debtor body of the Family benefits, to restore the payment of benefits suspended retroactively to the date of suspension.
" Where at the end of the twelve-month period of suspension, the parents or legal representative of the minor still does not comply with their obligations, the benefits shall be reinstated without retroactive effect and the President of the General Council shall Implements any measures necessary to remedy the situation.
The general code of the local authorities is thus amended:
1 ° The second subparagraph of Article L. 2212-5 is supplemented by the following words: As well as the tickets referred to in Book VI of the Criminal Code, the list of which is fixed by decree in the Council of State, since they do not require their part to be investigated and to the exclusion of those against breaches of integrity People " ;
2 ° The first paragraph of Article L. 2512-16 is supplemented by a sentence so worded:
" They also find in the minutes the tickets mentioned in Book VI of the Criminal Code, the list of which is fixed by decree in the Council of State, since they do not require their share of investigative acts and the exclusion of those Repriming attacks on the integrity of individuals." ;
3 ° The first paragraph of Article L. 2512-16-1 is supplemented by the following words: As well as the tickets referred to in Book VI of the Criminal Code, the list of which is fixed by decree in the Council of State, since they do not require their part to be investigated and to the exclusion of those against breaches of integrity People ".
After section 44 of the Code of Criminal Procedure, an article 44-1 reads as follows:
" Article 44-1. Article L. 2212-5 of the General Code of Local and Regional Authorities (Article L. 2212-5 of the General Code of Local and Regional Police), which is committed to the detriment of The mayor may, as long as the public action has not been put in motion, propose to the infringer a transaction in the repair of that damage.
" The transaction proposed by the mayor and accepted by the offender must be approved by the public prosecutor.
" Proceedings for the implementation or enforcement of the transaction are interrupting the requirement of public action.
" Public action shall be extinguished when the offender has executed within the prescribed period the obligations resulting from the acceptance of the transaction.
" The transaction may also involve the execution, for the benefit of the municipality, of unpaid work for a maximum period of thirty hours. It must then be approved, depending on the nature of the violation, by the judge of the police court or by the judge of the local
. Where one of these tickets has not been committed to the detriment of the municipality but has been committed in the territory of the municipality, the mayor may propose to the public prosecutor to proceed with one of the measures provided for in Articles 41-1 or 41-3 of the Code. He is notified by the prosecutor of the Republic of the suite reserved for his proposal.
" The provisions of this Article shall apply to contraventions of the same nature as the officers of the City of Paris who are in charge of a police service and the supervisory officers of Paris are entitled to see by way of record in accordance with the provisions of the Provisions of Articles L. 2512-16 and L. 2512-16-1 of the General Code of Territorial
. An order in Council of State shall specify the conditions for the application of this Article.
Chapter I of Title II of Book I of the Code of Social action and families is supplemented by Article L. 121-19 as follows: '
' Art. L. 121-19. -A voluntary civil service authorisation shall be granted by the National Agency for Social Cohesion and Equal Opportunities to the reception missions, under contract, of one or more young people aged between sixteen and twenty-five years of age justifying a Regular and continuous residence of more than one year in France, exercised by legal persons governed by public law or private law having a mission of general interest or professional
. As part of the authorised mission, the host organisation undertakes to train the young person, in particular the civic values, and to accompany him throughout his contract by appointing a guardian to follow up the young person from the conclusion of the contract. At the end of the contract, the organization accompanies the young person in search of a job or training.
" A decree shall specify the conditions for the application of this Article and in particular those in which the bodies shall receive grants awarded by the National Agency for Social Cohesion and the Equality of Chances, with a view to taking over all or part of the expenditure on support and training as well as the conditions for the financial management of young volunteers. "
This Act will be enforced as the law of the state
Done at Paris, March 31, 2006.
Jacques Chirac
By the President of Republic:
Prime Minister,
Dominique de Villepin
The Minister of State,
Minister of the Interior
and Spatial Planning,
Nicolas Sarkozy
Le Minister of Employment,
Social Cohesion and Housing,
Jean-Louis Borloo
Minister of Economy,
Finance and Industry,
Thierry Breton
The Minister of National Education,
of higher education
and search,
Gilles de Robien
The Seal Guard, Minister of Justice,
Pascal Clément
The Minister of Health and Solidarity,
Xavier Bertrand
The Minister of Culture
and Communication,
Renaud Donnedieu de Vabres
The Minister of Small and Medium Enterprises,
Business,
and Liberal Professions,
Renaud Dutreil
Associate Minister for Promotion
of Equal Opportunities,
Azouz Begag
The Minister delegated to the
budget and state reform,
Government Spokesperson,
Jean-François Copied
Associate Minister for Employment,
Job
, and Youth Professional Integration,
Gérard Larcher
Associate Minister for Social Cohesion
and Parity,
Catherine Vautrin
Associate Minister
with Territorial Communities,
Brice Hortefeux
The Minister responsible for Social Security,
for the Elderly,
for People with Disabilities
and the Family,
Philippe Bas
(1) Act No. 2006-396.
-Preparatory work:
National Assembly:
Bill 2787;
Report by Mr. Laurent Hénart, on behalf of the Cultural Affairs Committee, No. 2825;
Discussion on 31 January and 1, 2, 7-9 February 2006. Text considered as adopted pursuant to Article 49, paragraph 3, of the Constitution, after an emergency declaration, on 10 February 2006.
Senate:
Draft law, considered as adopted by the National Assembly, No. 203 (2005-2006) ;
Report by Alain Gournac, on behalf of the Committee on Social Affairs, No. 210 (2005-2006);
Opinion by Philippe Richert, on behalf of the Committee on Cultural Affairs, No. 211 (2005-2006);
Opinion by Mr Pierre André, On behalf of the Committee on Economic Affairs, No. 212 (2005-2006);
Opinion by Mr Philippe Dallier, on behalf of the Committee on Finance, No. 213 (2005-2006);
Opinion by Mr Jean-René Lecerf, on behalf of the Committee on Laws, No. 214 (2005-2006);
Discussion of 23, 24, 27 and 28 February, 1 to 5 March 2006 and adoption on 5 March 2006.
National Assembly:
Bill, as amended by the Senate, No. 2924;
Report by Mr. Laurent Hénart, on behalf of the Joint Joint Committee, No. 2391;
Discussion and adoption on 8 March 2006.
Senate:
Report by Alain Gournac, on behalf of the Joint Joint Committee, No. 242 (2005-2006);
Discussion and adoption on 9 March 2006.
-Constitutional Council:
Decision No. 2006-535 DC of 30 March 2006 published in the Official Journal of this day.
