Key Benefits:
Prime Minister,
On the Report of the Minister of Labour Relations Social security and solidarity,
Given the social security code;
Given the general tax code, in particular Article 158;
In view of the opinion of the National Family Allowance Fund as of 15 May 2007;
Le Conseil d' Etat (social section) heard,
Clipping:
Article R. 532-3 of the Social Security Code is amended as follows:
1 ° In the second subparagraph, after the words: Food claims referred to in 2 ° of II of Article 156 of the General Tax Code ", are added the words:" And increased under the conditions laid down in Article 158 of the General Tax Code ".
2 ° The fifth paragraph shall be replaced by the following:
1 ° After applying the deduction corresponding to the deduction referred to in the second subparagraph of Article 83 of the General Tax Code, the daily allowance referred to in 2 ° of Article L. 431-1.
Article R. 532-8 of the same code is modified as follows:
1 ° to the a of the I, the value " 812 " Is replaced by the value " 1 015 ".
2 ° To the a of II, the words:" Deductions provided for in the second subparagraph of Article 83 and in the fourth paragraph of Article 158 of the General Tax Code " Are replaced by the words: " The deduction provided for in the second paragraph of Article 83 of the general tax code ".
3 ° To the b of II, the value" 1,200 " Is replaced by the value " 1 500 ".
4 ° In the fourth paragraph of II, the words:" Deductions and allowances provided for in the first paragraph of Article R. 532-3 " Are replaced by the words: " The deduction and abatement provided for in a and b of Article R. 532-3 ".
In the first paragraph of article R. 821-4 of the code, after the words: " To articles R. 532-3 to R. 532-7 ", are added the words:" After applying a factor of 0.8 to the income determined by the rules of Article R. 532-3 ".
Article R. 831-6 of the same code is modified as follows :
1 ° In the second subparagraph, after the words: Food claims referred to in 2 ° of II of Article 156 of the General Tax Code ", are added the words:" And increased under the conditions laid down in Article 158 of the General Tax Code ".
2 ° The fifth paragraph shall be replaced by the following:
1 ° After applying the deduction corresponding to the deduction referred to in the second subparagraph of Article 83 of the General Tax Code, the daily allowance referred to in 2 ° of Article L. 431-1.
Article R. 831-7 of the same code, the words: " In Article L. 815-8 " Are replaced by the words: " In Article L. 815-9 and multiplied by 1.25, ".
The provisions of this Order are applicable as of July 1, 2007.
The Minister for Agriculture and Fisheries and the Minister for Labour, Social Relations and Solidarity shall each be responsible for The execution of this Decree, which will be published in the Official Journal of the French Republic.
Done at Paris, 10 July 2007.
François Fillon
By the Prime Minister:
The Minister of Labour, Social Relations
and Solidarity,
Xavier Bertrand
The Minister of Agriculture and Fisheries,
Michel Barnier