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Law No. 2003-721 Of August 1, 2003 For The Economic Initiative

Original Language Title: LOI n° 2003-721 du 1er août 2003 pour l'initiative économique

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Texts transposed

Directive 2003/58/EC of the European Parliament and the Council of 15 July 2003 amending Council Directive 68/151/EEC with regard to advertising obligations of certain forms of companies

Application texts

Summary

Modification of the trade code, the rural code, the construction and housing code, the consumer code, the labour code, the social security code, the monetary and financial code, the general code of the local authorities, the general tax code, the national service code. Amendment of Act No. 47-1775 of 10 September 1947 concerning the status of cooperation: amendment of Article 27. Amendment of Act No. 96-603 of 5 July 1996 on the development and promotion of trade and crafts: creation after Article 19 of Article 19-1; amendment of Article 19. Amendment of Act No. 94-126 of 11 February 1994 on the initiative and individual enterprise: amendment of Article 4 (creation of III). Amendment of Act No. 77-2 of 3 January 1977 on Architecture: creation of Article 12; amendment of Article 13. Amendment of Act No. 84-578 of 9 July 1984 on the development of the economic initiative: amendment of Article 1. Amendment of Order No. 96-50 of 24 January 1996 on the reimbursement of social debt: amendment of Article 16. Amendment of Act No. 92-666 of 16 July 1992 on the Share Savings Plan: amendment of Article 4. Amendment of Act No. 99-574 of 9 July 1999 on agricultural orientation: repeal of section 71. Complete transfer of Directive 2003/58/EC of the European Parliament and of the Council of 15 July 2003 amending Council Directive 68/151/EEC with regard to advertising obligations of certain forms of companies.

Keywords

ECONOMIE , INITIATIVE ECONOMIQUE , SIMPLIFICATION , CREATION , ENTERPRISE , STATUS , SALARIE , FINANCING , DRAFT , ACCOMPAGNEMENT , TRANSMISSION , FRENCH AGENCE FOR INTERNATIONAL DEVELOPMENT OF ENTREPRISES , CODE , CODE , CODE , CODE

Legislative records

Subsequent links




JORF n°179 of 5 August 2003 page 13449
text No. 1



LOI n° 2003-721 of 1 August 2003 for the economic initiative (1)

NOR: ECOX0200174L ELI: https://www.legifrance.gouv.fr/eli/loi/2003/8/1/ECOX0200174L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2003/8/1/2003-721/jo/texte


The National Assembly and the Senate adopted,
Vu la Constitutional Council decision No. 2003-477 DC of 31 July 2003 ;
The President of the Republic enacts the following legislation:

  • TITRE Ier : SIMPLIFICATION DE LA CRÉATION D'ENTREPRISE Article 1


    I. - Article L. 223-2 of the Commercial Code is as follows:
    "Art. L. 223-2. - The amount of the capital of the corporation is fixed by the statutes. It is divided into equal social parts. »
    II. - The last paragraph of section 27 of Act No. 47-1775 of 10 September 1947 concerning the status of cooperation is deleted.
    III. - The last sentence of the fourth paragraph of Article L. 223-14 of the Commercial Code is deleted.
    IV. - In the second paragraph of Article L. 223-42 of the same code, the words "and subject to the provisions of Article L. 223-2" are deleted.

    Article 2


    I. - Sub-section 2 of chapter III, section 1, title II, of Book I of the Commercial Code is supplemented by an article L. 123-9-1, as follows:
    "Art. L. 123-9-1. - The clerk of the court or the body referred to in the last paragraph of section 2 of Act No. 94-126 of 11 February 1994 on the initiative and the individual enterprise shall issue a receipt of a business creation record free of charge to any person subject to registration in the register, as soon as the person has filed a full registration application file. This receipt allows to perform, under the personal responsibility of the natural person who is a merchant or who acts in the name of the training society, the necessary steps from public bodies and private bodies responsible for a public service mission. It includes the mention: "Waiting registration.
    "The conditions for the application of this article are defined by decree in the Council of State. »
    II. - After Article 19 of Law No. 96-603 of 5 July 1996 on the development and promotion of trade and crafts, an article 19-1 is inserted as follows:
    "Art. 19-1. - The trades board shall issue a receipt of a business creation record free of charge to any person subject to registration on the trades register, as soon as the register has filed a complete registration application. This receipt allows for the personal responsibility of the physical person who has filed the file to carry out the necessary steps with public bodies and private bodies responsible for a public service mission. It includes the mention: "Waiting registration.
    "The conditions for the application of this article are defined by decree in the Council of State. »
    III. - After article L. 311-2 of the rural code, an article L. 311-2-1 is inserted as follows:
    "Art. L. 311-2-1. - The Agriculture Board shall issue a receipt of a business creation record free of charge to any person who is normally engaged in agricultural activities within the meaning of section L. 311-1, as soon as the Board has filed a complete record of an agricultural business creation declaration. This receipt allows for the personal responsibility of the physical person who has filed the file to carry out the necessary steps with public bodies and private bodies responsible for a public service mission.
    "The conditions for the application of this article are defined by decree in the Council of State. »

    Article 3


    In the second paragraph of Article L. 143-20 of the Commercial Code, after the words "authentic act" are inserted the words "or under duly registered private seing".

    Article 4


    The III of Article 4 of Act No. 94-126 of 11 February 1994 on the initiative and the individual enterprise is thus written:
    "III. - By exception to I, when transmitted electronically, statements relating to the creation of the company, the modification of its situation or the termination of its activity are made under conditions established by decree in the Council of State. »

    Article 5


    The last paragraph of Article 19, paragraph I, of Act No. 96-603 of 5 July 1996, referred to above, is supplemented by the words: "and the nature of the information that their president may send to the prefect when he or she considers, at the time of registration or at any other time, that the declared activity is exercised in ignorance of the provisions of Article 16, I and II".

    Article 6


    I. - Sub-section 3 of chapter III, section 1, title II, of Book I of the Trade Code is amended as follows:
    1° A paragraph 1 is inserted entitled "Rules applicable to natural persons" and includes Article L. 123-10 as follows:
    "Art. L. 123-10. - Physical persons requesting their registration in the trade register and companies or in the trade register must declare the address of their company and justify their enjoyment.
    "Personals may declare the address of their residential premises and perform an activity there, provided that no legislative or contractual provision is opposed to it.
    "When they do not have an establishment, natural persons may, as an exclusive address of the company, declare that of their home. This statement does not result in any change in the allocation of premises or application of the commercial lease status. » ;
    2° After Article L. 123-10, a paragraph 2 is inserted entitled: " Provisions applicable to legal persons" and includes articles L. 123-11 and L. 123-11-1 as follows:
    "Art. L. 123-11. - Any legal person requesting registration in the trade register and corporations must justify the enjoyment of the premises or premises where the company is located, alone or with others, or, where the company is located abroad, the agency, branch or representation established in the French territory.
    "The domicile of a company in common premises occupied by several companies is authorized under conditions fixed by decree in the Council of State. This decree also specifies the equipment or services required to justify the reality of the home company's headquarters.
    "Art. L. 123-11-1. - The legal person who requests registration in the trade and corporate register is authorized to install his or her seat at the domicile of his or her legal representative and to carry out an activity there, except in statutory or contractual provisions.
    "When the legal person is subject to statutory provisions or contractual stipulations referred to in the preceding paragraph, the legal representative may set up the seat at his home for a period not exceeding five years from the creation of the legal, contractual or judicial term of the occupation of the premises.
    "In this case, it must, prior to the filing of its application for registration, notify in writing to the lessor, the syndicate of the condominium or the representative of the property set of its intention to use the faculty so provided.
    "Before the expiry of the period referred to in the second paragraph, the person shall, under penalty of deletion of office, communicate to the court office the elements justifying his or her change of situation, in accordance with the terms fixed by decree in the Council of State.
    "It cannot result from the provisions of this section or from the change in destination of the building or from the application of the commercial lease status. »
    II. - Articles L. 123-10 to L. 123-11-1 of the Commercial Code, in their drafting under this section, are applicable to companies registered in the Business Register or in the Business Register on the date of promulgation of this Act.

    Article 7


    Article L. 631-7-3 of the Construction and Housing Code is supplemented by a paragraph as follows:
    “The provisions of this article shall apply to legal representatives of legal persons. »

    Article 8


    Title II of Book V of the Commercial Code is supplemented by a chapter VI entitled: "From the protection of the individual contractor and the spouse" and comprising articles L. 526-1 to L. 526-4 as follows:
    "Art. L. 526-1. - By derogation from sections 2092 and 2093 of the Civil Code, a natural person registered in a professional legal advertising register or engaged in an agricultural or independent professional activity may declare his or her rights to the building where his or her principal residence is fixed. This statement, published in the Mortgage Office or, in the departments of Bas-Rhin, Haut-Rhin and Moselle, in the land book, has effect only in respect of creditors whose rights arise, after publication, in the course of the professional activity of the declarant.
    "When the building is for commercial and residential joint use, the party assigned to the main residence may only be the subject of the declaration if it is designated in a descriptive division.
    "Art. L. 526-2. - The declaration, received by notary under penalty of nullity, contains the detailed description of the building and the indication of its own, common or indivis character. The act is published in the Mortgage Office or, in the departments of Bas-Rhin, Haut-Rhin and Moselle, in the land book, its situation.
    "When the person is registered in a professional legal advertising record, the statement must be mentioned.
    "When the person is not required to register in a legal advertising register, an extract of the statement must be published in a legal notice log of the department in which the professional activity is carried out so that the person can avail himself of the first paragraph of Article L. 526-1.
    "The establishment of the act under the first paragraph and the completion of the formalities shall result in the payment to the notaries of fixed emoluments within the framework of a ceiling determined by decree.
    "Art. L. 526-3. - In the event of the assignment of real property rights referred to in the original declaration, the award is still elusive in respect of creditors whose rights are born after the publication of this declaration on the occasion of the professional activity of the registrant, under the condition of the re-employment within one year of the amounts to the acquisition by the registrant of a building where the principal residence is fixed.
    "The newly acquired principal residence rights remain elusive to the amount of re-employed creditors referred to in the first paragraph when the acquisition document contains a statement of re-employment of funds.
    "The return of funds is subject to the conditions of validity and enforceability set out in sections L. 526-1 and L. 526-2.
    "The declaration may, at any time, be the subject of a waiver subject to the same conditions of validity and enforceability.
    "The effects of the declaration remain after the dissolution of the matrimonial regime when the declarant is attributable to the property. The declarant's death shall revoke the declaration.
    "Art. L. 526-4. - When applying for registration to a professional legal advertising record, the natural person married under a legal or conventional community regime must justify that his or her spouse has been informed of the consequences on common property of the debts incurred in the exercise of his or her profession.
    "A decree in the Council of State shall specify as necessary the terms and conditions for the application of this article. »

    Article 9


    The trade code is thus modified:
    1° The first paragraph of Article L. 241-1 is as follows:
    "It is punishable by imprisonment for six months and a fine of EUR 9,000 that, for the associates of a limited liability corporation, omit, in the corporation act, the declaration concerning the distribution of social shares among all partners, the release of shares or the deposit of funds. » ;
    2° Articles L. 241-7 and L. 246-1 are repealed;
    3° After Article L. 238-1, an article L. 238-3 is inserted as follows:
    "Art. L. 238-3. - The public ministry as well as any interested person may ask the president of the court deciding as a reference to enjoin the legal representative of a limited liability corporation, an anonymous corporation, a simplified share corporation or a limited partnership to carry on all acts and documents emanating from the society the name, preceded or followed immediately and legiblely of the words "limited partnership or limited liability » ;
    4° Section L. 244-2 is amended as follows:
    (a) The first paragraph is deleted;
    (b) In the second paragraph, after the words: "transformation into a corporation of another form", the words: ", appointment of auditors, approval of annual accounts and distribution of profits" are deleted;
    5° In Article L. 241-9, the reference: "L. 241-7" is replaced by the reference: "L. 241-6";
    6° In the first paragraph of Article L. 242-30, the words "and L. 246-1" are deleted;
    7° In L. 246-2, the references: ", L. 243-2 and L. 246-1" are replaced by the references: "and L. 243-2".

    Article 10


    Article L. 611-1 of the Commercial Code is amended as follows:
    1° In the first paragraph, the words: "Any trade company" are replaced by the words: "Any person registered in the trade register or in the trade register";
    2° In the second paragraph, the words "accounters and financials" are replaced by the words "economic, accounting and financial".

    Article 11


    I. - The first paragraph of Article L. 331-2 of the Consumer Code is supplemented by the words: ", as well as the commitment that it has given to bond or to pay in solidarity the debt of an individual contractor or a company as long as it has not been, in law or in fact, the leader of the latter".
    II. - Title IV of Book III of the same code is supplemented by articles L. 341-2 to L. 341-6 as follows:
    "Art. L. 341-2. - Any natural person who commits himself to private seing as a bail to a professional creditor must, as soon as his or her commitment is null and void, precede his or her signature of the following handwritten mention, and only of it: "By taking X's bail..., within the limit of the sum of... covering the payment of the principal, interest and, if necessary, penalties or interest of delay and for the duration of repayment ...
    "Art. L. 341-3. - When the professional creditor asks for a solidarity bond, the natural person who bears a surety must, in pain of nullity of his undertaking, precede his signature of the following handwritten statement: "By giving up for discussion defined in Article 2021 of the Civil Code and by forceing me in solidarity with X..., I agree to repay the creditor without being able to require him to continue X....
    "Art. L. 341-4. - A professional creditor may not avail himself of a bail contract concluded by a natural person whose commitment was, at the time of his conclusion, manifestly disproportionate to his property and income, unless the assets of that bond, at the time of his or her appointment, allow him to face his or her obligation.
    "Art. L. 341-5. - The provisions of solidarity and waiver for the benefit of discussion contained in a bail agreement granted by a natural person for the benefit of a professional creditor are deemed to be unwritten if the commitment of the bond is not limited to a total, expressly and contractually determined amount, including the principal, interest, fees and accessories.
    "Art. L. 341-6. - The professional creditor is required to disclose to the bail person, no later than March 31 of each year, the amount of the principal and interest, commissions, fees and accessories remaining to be incurred as of December 31 of the previous year in respect of the secured obligation, and the term of that undertaking. If the commitment is indefinite, it recalls the faculty of revocation at any time and the conditions under which it is exercised. If not, the bond cannot be held to the payment of penalties or late interest due from the previous information until the date of communication of the new information. »

    Article 12


    Sections L. 341-2, L. 341-3, L. 341-5 and L. 341-6 of the Consumer Code come into force six months after the publication of this Act.

    Article 13


    Article 12 of Act No. 77-2 of 3 January 1977 on Architecture is thus drafted:
    “Art. 12. - For the exercise of their activities, architects may constitute civil or commercial societies between them or with other natural or legal persons. They can also be a single partner company. Only companies that comply with the rules set out in Article 13 and which are listed in the regional picture of architects may bear the title of architectural companies and be allowed to practise the profession of architect. These companies can group architects or architectural societies listed in different regional tables.
    "Every architectural company must communicate its statutes, the list of its associates and any possible statutory changes to the regional council of the order of the architects on the table from which it requested its registration. »

    Article 14


    Article 13 of Act No. 77-2 of 3 January 1977 is amended as follows:
    1° The first paragraph is as follows:
    "Every architectural society must comply with the following rules:"
    2° 2° is thus written:
    « 2° More than half of the social capital and voting rights must be held by one or more physical architects or possibly by architectural societies. At least one of the partners must be a natural person architect holding 5 per cent of the social capital and voting rights assigned to it; »
    3° The 4th is repealed;
    4° The 3rd becomes the 4th;
    5° The 3rd is thus restored:
    « 3° Associate legal entities that are not architectural societies cannot hold more than 25% of the social capital and voting rights of architectural societies; "

  • TITRE II : TRANSITION STATUS OF SALARIED AND SELUI D'ENTREPRENEUR Article 15


    After article L. 121-8 of the Labour Code, an article L. 121-9 is inserted as follows:
    "Art. L. 121-9. - Notwithstanding any contractual or conventional stipulation to the contrary, no exclusivity clause, with the exception of that provided for in Article L. 751-3, may not be opposed by his employer to the employee who creates or resumes a business, for a period of one year from the registration of the business register and companies or to the register of trades, either of his or her declaration of commencement of agricultural or independent professional activity.
    "If a leave for the creation or resumption of business is extended under the conditions set out in section L. 122-32-14, the provisions of the first paragraph shall be presumed to apply to the end of the extension.
    "The employee remains subject to the obligation of loyalty to his employer. »

    Article 16


    I. - Sub-section 1 of Chapter I, Chapter I, Title VI of Book I of the Social Security Code is supplemented by an article L. 161-1-2 as follows:
    "Art. L. 161-1-2. - By derogation from the provisions in force, the creation or resumption of a business, within the meaning of Article L. 351-24 of the Labour Code, shall be entitled to the creators or resellers, for the first twelve months of the exercise of that activity and within the limits of a income or remuneration limit, to the exemption of the contributions due to the health insurance plans, maternity, widowing, old age,
    "This exemption carries:
    « 1° On contributions to the employer and the employee for the portion of the remuneration paid during the exemption period, if the persons concerned are covered by an employee plan;
    « 2° On contributions due to the activity carried out during the period of exemption, if the persons concerned are under a non-salarie plan. In this case, the exemption also refers to occupational accident contributions.
    "The exemption must be requested by the employer in the case referred to in the paragraph and by the non-salarie in the case referred to in 2°.
    "A decree determines the modalities for the application of this article. It includes the income ceiling and the minimum number of hours of employee activity or their equivalent or assimilated duration which, on the one hand, must have been made prior to the creation or resumption of the company, on the other hand, must be made during the following twelve months.
    "This exemption cannot be obtained for a new creation or business recovery that intervenes less than three years after the previous one. »
    II. - Sub-section 1 of chapter I, section 1 of Book I, title VI of the same code is supplemented by an article L. 161-1-3 as follows:
    "Art. L. 161-1-3. - When the creator or registrar benefits from the parental education allowance under the conditions set out in section L. 532-4-1, he or she benefits from the exemption of contributions provided for in section L. 161-1-2. »
    III. - The provisions of this Article shall apply to the creations or resumptions of enterprises referred to in Article L. 161-1-2 of the Social Security Code which took place on or after 1 January 2004.

    Article 17


    I. - The title of chapter II, section 5-2, title II, of Book I of the Labour Code is as follows: "Part-time leave and work period for the creation or resumption of business and sabbatical leave", that of sub-section 1 of this same section is as follows: " Provisions relating to leave and part-time work period for the creation or resumption of business" and sections L. 122- 122-
    "Art. L. 122-32-12. - An employee who creates or resumes a business is entitled, under the conditions set out in this section, to a leave during which the employment contract is suspended, or to a part-time work period within the meaning of Article L. 212-4-2.
    "The maximum duration of this leave or part-time work period is one year. It can be extended by at least a year.
    "Art. L. 122-32-13. - The right to leave or to a part-time work period for the creation or resumption of a business is open to an employee who, on the date of taking effect of that right, justifies a seniority in the enterprise of at least twenty-four months, consecutive or not.
    "This right may not be exercised for a new creation or resumption of a company less than three years after the previous one.
    "Art. L. 122-32-14. - The employee shall inform his employer, by registered letter with a request for notice of receipt, at least two months in advance, of the date on which he wishes to leave, or of the date of commencement and amplitude of the desired reduction of his or her working time, as well as of the intended duration of that leave, or of this reduction.
    "In this same mail he specifies the activity of the company that he plans to create or resume.
    "A request for an extension of a leave or part-time work period previously granted shall be made available to the employer on the same terms, two months before the end of the leave.
    "If the employer fails to respond within thirty days of the submission of the letter referred to above, the agreement shall be deemed to have been acquired.
    "Art. L. 122-32-15. - The employer has the right, under the conditions referred to in section L. 122-32-24, to defer the departure on leave or the commencement of the part-time work period within six months of the submission of the recommended letter referred to in the first and third paragraphs of section L. 122-32-14. »
    II. - After article L. 122-32-16 of the same code, three articles L. 122-32-16-1 to L. 122-32-16-3 are inserted as follows:
    "Art. L. 122-32-16-1. - When a part-time work period is considered, the part-time work period will result in an amendment to the work contract that sets the duration of that period and conforms to the provisions of Article L. 212-4-3.
    "Any extension of the part-time work period at the employee's request results in the signature of a new entrant under the same conditions.
    "Art. L. 122-32-16-2. - In enterprises of less than two hundred employees, where the employer considers, after the advice of the business committee, or, if it does not exist, staff delegates, that the transformation of a full-time employment contract into a part-time employment contract will have an adverse effect on the production and operation of the business, it may refuse to conclude the contract or amendments referred to in section L. 122-32-16
    "In companies of two hundred employees and more, the employer may, under the conditions referred to in Article L. 122-32-24, defer the signature of the same party(s) if the percentage of employees of the enterprise simultaneously benefiting from a transformation of their full-time employment contract into part-time employment contract under Article L. 122-32-12 exceeds 2% of the total number of employees of the company, until that
    "Art. L. 122-32-16-3. - An employee whose contract of employment has provided for the transition from full-time work to part-time work shall not invoke any right to be reemployed full-time before the term fixed by that worker.
    "At the end of the agreed part-time work period, the employee concerned finds a full-time activity with pay at least equivalent to that previously served. »
    III. - Article L. 122-32-26 of the same code is amended as follows:
    1° After the reference: "L. 122-32-16", the reference is inserted: ", L. 122-32-16-3";
    2° It is supplemented by the words: "when this is due".
    IV. - In article L. 122-32-27 of the same code, after the words: "requests for leave" are inserted the words: "or part-time work period".
    V. - The third sentence of the ninth paragraph of article L. 227-1 of the same code is as follows:
    "The time savings account is also used to compensate all or part of unworked hours when the employee chooses to spend part-time under the conditions set out in sections L. 122-28-1, L. 122-28-9, L. 122-32-12 and L. 212-4-9. »

    Article 18


    The working code is thus modified:
    1° In the 1st of Article L. 122-1-1, after the words: "in case of absence," the words are inserted: "a temporary part-time passage, concluded by avenging his employment contract or in written exchange between that employee and his employer,"
    2° In the 1st of Article L. 124-2-1, after the words: "in case of absence," the words are inserted: "a temporary part-time passage, concluded by avenging his employment contract or in written exchange between that employee and his employer."

    Article 19


    The working code is thus modified:
    1° Article L. 221-5-1 is supplemented by a paragraph as follows:
    "The provisions of this Article shall apply to the departments of Bas-Rhin, Haut-Rhin and Moselle, by derogation from article 105 (a) and the first paragraph of article 105 (b) of the local professional code. » ;
    2° The fourth paragraph of Article L. 221-10 is supplemented by a sentence as follows:
    "The provisions of this paragraph shall apply to the departments of Bas-Rhin, Haut-Rhin and Moselle, by derogation from article 105 (a) and the first paragraph of article 105 (b) of the local professional code. »

    Rule 20


    Title II of Book I of the Commercial Code is supplemented by a chapter VII entitled "From the Contract to Support the Enterprise Project for the Creation or Resumption of an Economic Activity" and including articles L. 127-1 to L. 127-7 as follows:
    "Art. L. 127-1. - Support to the enterprise project for the creation or resumption of an economic activity is defined by a contract by which a legal entity is obliged to provide, by the means at its disposal, special and continuous assistance to a natural person, not a full-time employee, who undertakes to follow a programme of preparation for the creation or resumption and management of an economic activity. This contract may also be concluded between a legal entity and the sole associate director of a legal entity.
    "Art. L. 127-2. - The project support contract is concluded for a period not exceeding 12 months, renewable twice. The terms and conditions of the support and preparation programme and the respective commitment of the contracting parties are specified by the contract. These are the conditions under which the recipient may make commitments in respect of third parties in relation to the projected economic activity.
    "The contract is, under penalty of nullity, entered into in writing.
    "Art. L. 127-3. - The fact for the legal person responsible for the support to make available to the recipient the means necessary for his preparation for the creation or resumption and management of the projected economic activity does not, by himself, presumption of a bond of subordination.
    "The provision of these means and the possible matching of the costs incurred by the legal person responsible for the support in execution of the contract are included in its balance sheet.
    "Art. L. 127-4. - When in the course of a contract an economic activity begins, the beneficiary must register the company if the registration is required by the nature of that activity.
    "Before registration, the commitments made by the recipient in respect of third parties on the occasion of the support and preparation program are, in respect of these third parties, assumed by the attendant. The legal person responsible for the support and the beneficiary are, after registration, held in solidarity with the commitments made by the latter in accordance with the terms of the support contract, until the end of the support contract.
    "Art. L. 127-5. - The contract to support the proposed business for the creation or resumption of an economic activity shall not be the object or effect of violating the provisions of articles L. 125-1, L. 125-3, L. 324-9 or L. 324-10 of the Labour Code.
    "The act of creation or corporate recovery must be clearly distinguished from the accompanying function.
    "Art. L. 127-6. - The professional and social situation of the beneficiary of the project support contract is determined by articles L. 783-1 and L. 783-2 of the Labour Code.
    "The legal person responsible for the support shall be liable in respect of third parties for the damage caused by the beneficiary in connection with the support and preparation program referred to in sections L. 127-1 and L. 127-2 before the registration referred to in section L. 127-4. After registration, the legal person responsible for the support guarantees liability for the support contract, if the beneficiary has complied with the terms of the contract until the end of the contract.
    "Art. L. 127-7. - The terms and conditions for advertising contracts in support of the enterprise project for the creation or resumption of an economic activity and other measures for the implementation of this chapter are set by decree in the Council of State. »

    Article 21


    I. - In chapter II of title II of Book III of the Labour Code, it is inserted a section 2 bis entitled "Support for the creation or resumption, by support contract, of an economic activity" and including an article L. 322-8 re-established as follows:
    "Art. L. 322-8. - The aids of the State and public authorities may be mobilized for the benefit of support and preparation for the creation or resumption of an economic activity defined in Article L. 127-1 of the Commercial Code.
    "The conditions for the application of this article are determined by decree in the Council of State. »
    II. - Chapter III of Book VII, title VIII, of the same code is as follows:


    “Chapter III



    " Situation of persons who are beneficiaries of the contract to support the enterprise project for the creation or resumption of an economic activity
    "Art. L. 783-1. - The natural person referred to in Article L. 127-1 of the Commercial Code shall be entitled to the provisions of Articles III and IV of Book II and Title V of Book III of this Code relating to private employment workers, as well as to the provisions of the Social Security Code provided for in Articles L. 311-3 and L. 412-8.
    "The obligations under the provisions referred to in the first paragraph to the employer's office shall be the legal person responsible for the support that has entered into the contract under sections L. 127-1 to L. 127-7 of the Commercial Code.
    "Art. L. 783-2. - A decree in the Council of State specifies as necessary the modalities for the application of this chapter. »
    III. - Article L. 311-3 of the Social Security Code is supplemented by a 25° as follows:
    « 25° Persons receiving support for the creation or resumption of economic activity under the conditions defined by Article L. 127-1 of the Commercial Code. »
    IV. - After the eighteenth paragraph (13°) of article L. 412-8 of the same code, it is inserted a 14° as follows:
    « 14° Under conditions established by decree, persons who are entitled to support the creation or resumption of economic activity under Article L. 127-1 of the Commercial Code. »

    Article 22


    After the fifth preambular paragraph of Article L. 612-4 of the Social Security Code, it is inserted a paragraph as follows:
    "This pro-ratization is also applicable to non-earmarked non-agricultural employees for a number of days per calendar year not exceeding a threshold set by decree. The annual contribution thus determined cannot be less than an amount determined by decree. »

    Article 23


    Article L. 120-3 of the Labour Code is as follows:
    "Art. L. 120-3. - Individuals registered in the register of trade and corporations, in the register of trades, in the register of trade agents or in the unions for the collection of social security and family allowances contributions for the collection of family allowance contributions, as well as the directors of legal persons registered in the register of trade and companies and their employees are presumed not to be bound with the owner of the work by a contract
    "However, the existence of a labour contract may be established where the persons mentioned in the first paragraph provide directly or by a person interposing services to a work donor under conditions that place them in a permanent legal subordination relationship with respect to the work donor. In such a case, there is no concealment of employee employment unless it is established that the contractor intentionally failed to perform one of the formalities provided for in Articles L. 143-3 and L. 320. »

  • PART III: FINANCING OF THE ECONOMIC INITIATIVE Article 24


    The first paragraph of Article L. 313-12 of the monetary and financial code is supplemented by two sentences as follows:
    "This period may not, under penalty of nullity of the contest, be less than a fixed duration, by credit category and according to bank usage, by a decree made after notice of the Banking Commission. The credit institution may not be held liable for any financial damage incurred by other creditors as a result of the maintenance of its commitment during this period. »

    Rule 25


    The III of Article 1 of Act No. 84-578 of 9 July 1984 on the development of the economic initiative is thus amended:
    1° The first paragraph is supplemented by the words and a sentence as follows: "except where the sums withdrawn are allocated, within six months of the withdrawal, to the financing of the creation or resumption of a business of which the holder of the booklet, his spouse, ascendant or descendant personally provides the operation or direction. In this case, the withdrawal may intervene without delay or question the exemption provided for in 9° quinquies of section 157 of the General Tax Code. » ;
    2° In the second paragraph, the words: "At the expiry of this period" are deleted.

    Rule 26


    I. - After subsection 9 of chapter IV, section 1, title I, of the monetary and financial code, a sub-section 9-1 is inserted as follows:


    "Subsection 9-1



    "Community Investment Funds


    "Art. L. 214-41-1. - 1. Local investment funds are joint venture funds whose assets consist, for at least 60%, of securities, limited liability shares and current account advances, of which at least 10% in new enterprises carrying on their business or legally constituted for less than five years, as defined by 1 and 2 of Article L. 214-36, issued by companies having their seats in a European Community
    “(a) Exercise their activities mainly in establishments located in the geographical area chosen by the fund and limited to a region or two or three adjacent areas, or, where this condition does not find it to apply, having established their headquarters there. The fund may also choose a geographical area consisting of one or more offshore departments;
    “(b) Respond to the definition of small and medium-sized enterprises contained in Schedule I to Commission Regulation (EC) No. 70/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of EC Treaty to State aids for small and medium-sized enterprises;
    "(c) Not to be held for financial participation, except to be held exclusively by securities giving access to the capital of companies whose purpose is not the possession of financial participations and which meet the eligibility requirements of the first paragraph, a and b.
    "The conditions set out in a and b apply to the date the fund makes its investments.
    "The shares of joint venture funds referred to in Article L. 214-36 and the shares of venture capital corporations governed by Article 1st-1 of Act No. 85-695 of 11 July 1985 shall also be taken into account in the calculation of the investment quota of 60%, and the shares of venture capital corporations governed by Article 1st-1 of Act No. 85-695 of 11 July 1985 with various provisions of an economic and financial order up to the percentage of the assets of the structure concerned in the
    "However, a community investment fund cannot invest more than 10% of its assets in joint venture capital shares and shares of venture capital corporations.
    "In the calculation of the 60 per cent quota, interest in mutual bond companies or guarantee agencies operating in the geographical area chosen by the fund is also taken into account.
    “2. The provisions of 3, 4 and 5 of Article L. 214-36 apply to investment funds of proximity subject to compliance with the quota of 60% and eligibility requirements as defined in 1 of this Article. However, by derogation from the provisions of Article 5, the proximity investment funds created until December 31, 2004 must meet their investment quota by 60% at the latest during the closing inventory of the second fiscal year following that of their constitution.
    “3. The shares of a community investment fund cannot be held:
    “(a) More than 20% by the same investor;
    “(b) More than 10% by the same investor legal entity of public law;
    "(c) More than 30% by public legal entities taken together.
    “4. Local investment funds cannot benefit from the provisions of Articles L. 214-33 and L. 214-37.
    « 5. A decree in the Council of State sets out the terms and conditions for the application of the quota provided for in 1 in case the fund proceeds with additional capital calls or new subscriptions. It also sets out the rules for assessing the quota, the criteria used to determine whether a company operates primarily in the geographical area chosen by the fund, and the specific rules relating to the assignments and limits of the possession of assets. »
    II. - Article L. 4211-1 of the General Code of Territorial Communities is supplemented by an 11° as follows:
    « 11° Funding or assistance in the implementation of the local investment funds defined in Article L. 214-41-1 of the monetary and financial code by agreement with the fund management company that determines the economic objectives of the fund, which are included in the settlement of the fund.
    "In the framework of this Convention, departments, municipalities or their groups may participate financially in the implementation of the fund.
    "Territorial authorities and their groupings cannot hold shares or shares of a community investment fund management company. »
    III. - The general tax code is amended as follows:
    1° Au d du I de l'article 125 O A, après les mots : « placement à risques », sont inserted les mots : « , de fonds d'invest de proximité » ;
    2° In the penultimate sentence of Article 150-0 C 3 e, the words "risk placement" are replaced by the words "risk placement, proximity investment funds";
    3° In the last sentence of 2 of 2 of Article 163 bis G and in the last sentence of the second paragraph of Article 163 octodecies A, after the words: "risk placement", the words are inserted: ", investment funds of proximity".

    Rule 27


    Article 199 terdecies-0 A of the general tax code is amended:
    1° A VI bis is inserted as follows:
    "VI bis. - The provisions of 1 and 3 of the VI apply to cash subscriptions of local investment funds mentioned in Article L. 214-41-1 of the monetary and financial code. Payments eligible for tax reduction are those made until December 31, 2006. They are held within the annual limits of EUR 12,000 for single, widowed or divorced taxpayers and EUR 24,000 for married taxpayers subject to common taxation. The tax reductions in VI and VI bis are exclusive to each other for subscriptions in the same fund.
    "These provisions do not apply to the shares of local investment funds giving rise to different rights to the net assets or the proceeds of the fund, attributed to the quality of the person. » ;
    2° In the VII, after the words: "of VI", the words "and of VI bis" are inserted.

    Rule 28


    A. - At the end of the first paragraph of Article L. 214-41 of the monetary and financial code, the words: "whose capital is held, mostly by natural persons or by legal persons held by natural persons" are replaced by the words: "whose capital is not held predominantly, directly or indirectly, by one or more legal persons with dependencies with another legal person in the sense of III".
    B. - The first paragraph of Article II is deleted.
    C. - The same article is supplemented by a III as follows:
    "III. - For the appreciation, for the I, of the dependency links between two companies, these links are deemed to exist:
    " - where a person holds directly or by person interposing the majority of the social capital of the other, or in fact exercises the decision-making power therein;
    " - or when they are placed both under the conditions defined in the preceding paragraph under the control of the same third corporation. »

    Rule 29


    I. - Section 199 terdecies-0 A of the General Tax Code is amended as follows:
    A. - I:
    1° In the first paragraph, the words: "unlisted" are deleted;
    2° The b is supplemented by a sentence as follows:
    "For the assessment of these limits, it is taken into account the turnover and the total balance sheet of companies in which the company directly or indirectly holds an interest within the meaning of the third paragraph of a ter of Article 219, in proportion to the participation held in these companies. » ;
    3° A, b and c become c, d and e respectively;
    4° After the second preambular paragraph, one a and one b are reinstated:
    "a. Company securities are not allowed to negotiations on a regulated French or foreign market;
    “b. Where the principal purpose of the corporation is to hold participations in other companies within the meaning of the third paragraph of the a ter of Article 219, the latter must themselves comply with all the conditions referred to in this I;".
    B. - In the first paragraph of II, the sums: "6,000 EUR" and "12 000 EUR" are replaced by the sums: "20 000 EUR" and "40 000 EUR".
    II. - The B provisions apply to payments made as of January 1, 2003.

    Rule 30


    I. - In the second and last paragraphs of I of section 163 octodecies A of the General Tax Code, the sum: "15,250 EUR" is replaced by the sum: "30 000 EUR".
    II. - The provisions of I apply to subscriptions made effective January 1, 2003.

    Rule 31


    I. - A. - After the first sentence of the second sentence of Article 150-0 A of the General Tax Code, it is inserted a sentence as follows:
    "This provision is not applicable to amounts or values withdrawn or redeemed, where they are allocated, within three months of the withdrawal or redemption, to the financing of the creation or resumption of a business whose owner of the plan, spouse, ascendant or descendant personally ensures the operation or direction and when these amounts or values are used in the cash-based subscription to the original capital of a corporation, to the sale of an existing account »
    B. - The 6 of Article 150-0 D of the same code is supplemented by the words: ", except those relating to withdrawals or redemptions made under the conditions of the second sentence of 2 of Article 150-0 A".
    II. - The III of Article 163 quinquies D of the same code is supplemented by a 3 as follows:
    “3. Withdrawals of sums or values or redemptions, in respect of capitalization contracts, made under the conditions set out in the second sentence of 2 of 2 of Article 150-0 A doesn't train the close of the plan. However, no payment is possible after the first withdrawal or first redemption. »
    III. - 5° of II of Article L. 136-7 of the Social Security Code and 5° of Article 16 of Ordinance No. 96-50 of 24 January 1996 relating to the reimbursement of social debt are thus amended:
    1° In the second paragraph, the words: "before the expiration of the eighth year" are replaced by the words: "in case of withdrawal or redemption resulting in the closure of the plan" and, after the words: "from that date", are inserted the words: "and diminished the amount of the sums already deducted in that capacity in previous withdrawals or redemptions";
    2° In the third paragraph, the words: "after the expiration of the eighth year" are replaced by the words: "in case of withdrawal or redemption not resulting in the closure of the plan".
    IV. - Section 4 of Act No. 92-666 of 16 July 1992 on the Share Savings Plan is amended as follows:
    1° The second is supplemented by a sub-item:
    "By derogation from this provision, withdrawals or redemptions of amounts or values shown on the plan may be made within eight years of the plan's opening without the closure of the plan, provided that these amounts or values are allocated, within three months of the withdrawal or redemption, to the financing of the creation or resumption of a business of which the plan's owner, spouse, ascendant or descendant personally ensures the operation or direction However, no payment is possible after the first withdrawal or first redemption. » ;
    2° The third part is supplemented by a sub-item:
    "These provisions do not apply to withdrawals of amounts or values or to redemptions, in respect of capitalization contracts, made under the conditions set out in the second paragraph of 2. However, no payment is possible after the first withdrawal or first redemption. »
    V. - The construction and housing code is amended as follows:
    1° Article L. 315-1 is supplemented by a paragraph as follows:
    "Previous provisions do not hinder the allocation of housing savings to the financing of a premises for commercial or professional use, as long as it also includes the main dwelling of the recipient. » ;
    2° In the first paragraph of Article L. 315-2, after the words: "the main dwelling" are inserted the words: "and the premises referred to in the third paragraph of Article L. 315-1".
    VI. - A decree in the Council of State sets out the modalities for the application of I and II.

    Rule 32


    I. - Article L. 313-3 of the Consumer Code is supplemented by a paragraph to read as follows:
    "The provisions of this article and those of articles L. 313-4 to L. 313-6 shall not apply to loans granted to a legal person engaged in an industrial, commercial, artisanal, agricultural or professional non-commercial activity. »
    II. - The monetary and financial code is amended as follows:
    1° Article L. 313-4 is as follows:
    "Art. L. 313-4. - The rules relating to the overall actual rate of appropriation are set out in articles L. 313-1 and L. 313-2 of the following Consumer Code:
    "Art. L. 313-1. - In all cases, for the determination of the overall effective rate of the loan, as for the actual rate taken as a reference, the fees, commissions or remuneration of any kind, direct or indirect, including those that are paid or due to intermediaries in any way in the grant of the loan, even if these fees, commissions or remuneration are in accordance with actual disbursements.
    "However, for the purposes of sections L. 312-4 to L. 312-8, any security charges with credits and the fees of departmental officers are not included in the overall effective rate set out above, where their amount cannot be accurately indicated prior to the final conclusion of the contract.
    "In addition, for loans that are subject to a phased depreciation, the overall effective rate must be calculated taking into account the depreciation of the debt.
    "A decree in the Council of State shall determine the conditions for the application of this article.
    "Art. L. 313-2. - The overall actual rate determined as stated in Article L. 313-1 shall be mentioned in any writing that finds a loan contract governed by this section.
    "A fine of EUR 4,500 shall be imposed on any offence under this section. » ;
    2° After Article L. 313-5, articles L. 313-5-1 and L. 315-5-2 are inserted as follows:
    "Art. L. 313-5-1. - For discoveries in account, constitutes a usurary loan to a legal entity engaged in an industrial, commercial, artisanal, agricultural or professional non-commercial activity any conventional loan made at a total effective rate that exceeds, at the time it is granted, by more than one third, the average effective rate practised during the previous quarter by credit institutions for similar transactions with similar risks as defined by the national authority after the notice of the title
    "The conditions for calculating and advertising the average actual rates mentioned in the first paragraph are set by decree.
    "Art. L. 313-5-2. - When a conventional loan is usurary, excessive perceptions under articles L. 313-4 and L. 313-5-1 are charged in full right to the normal interests and subsidiaryly to the capital of the debt.
    "If the debt is extinguished in capital and interest, the unduly collected amounts must be returned with legal interests of the day they are paid. »

    Rule 33


    I. - The general tax code is amended as follows:
    1° Article 44 decies is amended as follows:
    (a) After I, it is inserted an Ibi as follows:
    "I bis. - The profits referred to in I are subject to income tax or corporate tax of 20%, 40%, 60% or 80% of their amount, as per the first, second, third or fourth period of twelve months following the period of exemption referred to in I."
    (b) The X is repealed;
    2° In the first paragraph of Article 244 quater E, the words: "and Article 44 decies, notwithstanding the provisions of Article XI" are deleted;
    3° Section 223 nonies is amended as follows:
    (a) In the first paragraph, the words "and 44 septies" are replaced twice by the words ", 44 septies and 44 decies";
    (b) The last paragraph is deleted.
    II. - The provisions of 2° of I apply to investments made on or after 1 January 2002 in a fiscal year ended on or after the date of publication of Act No. 2002-92 of 22 January 2002 on Corsica.

    Rule 34


    As of 1 January 2004, the Government submits annually to Parliament, by 1 June, a report on the procurement of State services to small and medium-sized enterprises.

  • PART IV: SOCIAL ACCOMPAGNEMENT OF PROJECTS Rule 35


    I. - Article L. 131-6 of the Social Security Code is supplemented by a paragraph to read as follows:
    "By derogation from the fourth and sixth paragraphs, and without prejudice to Article L. 131-6-1, non-employed workers imposed under the scheme referred to in Article 50-0 or Article 102 ter of the General Tax Code may request that their contributions be, from the year in which they are due, calculated on the basis of the income actually realized. »
    II. - Article L. 136-3 of the same code is supplemented by a paragraph as follows:
    "By derogation from the third and fourth paragraphs, the contribution is, from the year in which it is due, calculated on the basis of the income actually realized when the employer or the independent worker exercised the option provided for in the seventh paragraph of section L. 131-6. »
    III. - The provisions of I and II apply to contributions and contributions for the years 2004 and subsequent.

    Rule 36


    I. - Section 5 of Chapter I of Title III of Book I of the Social Security Code is supplemented by an article L. 131-6-1 as follows:
    "Art. L. 131-6-1. - By derogation from the fourth and sixth paragraphs of Article L. 131-6, at the request of the non-employed worker, no provisional or final contribution is required for the first twelve months following the commencement of non-employed activity.
    "The final contributions due under this period may be subject, at the request of the non-employed worker, to a payment by annual fractions over a period not exceeding five years. Each annual fraction cannot be less than 20% of the total amount due. The benefit of this spreading will not be delayed.
    "The benefit of these provisions may not be obtained more than once in a five-year period, for a creation or resumption of business.
    "This section is not applicable because of a change in the conditions under which a company operates. »
    II. - Sub-section 1 of chapter III, section 1 of Book II, title IV, of the same code is supplemented by an article L. 243-1-1 as follows:
    "Art. L. 243-1-1. - Without losing the rights to the corresponding benefits, the deadline for payment of the salary and employer contributions relating to the paid remuneration, in the first twelve months of the company's activity, by the persons referred to in 6°, 11°, 12°, 13°, 23° and 25° of Article L. 311-3 may not, upon request of the employer, be before the thirteenth month after the date on which these persons created or resumed. These contributions are, upon request, subject to an annual fractional payment over a period not exceeding five years. Each annual fraction cannot be less than 20% of the total amount due. The benefit of this spreading will not be delayed.
    "The benefit of these provisions may not be obtained more than once in a five-year period, for a creation or resumption of business.
    "This section is not applicable because of a change in the conditions under which a company operates. »
    III. - Section 4 of chapter I, title IV, of Book VII of the Rural Code is supplemented by an article L. 741-28 as follows:
    "Art. L. 741-28. - The provisions of Article L. 243-1-1 of the Social Security Code apply to persons referred to in 8° and 9° of Article L. 722-20 of this Code. »
    IV. - The provisions of I and II shall apply to enterprises created or re-established on or after January 1, 2004.

    Rule 37


    I. Section 6 of Chapter I of Book II title IV of the Labour Code is amended to read:
    1° Article L. 351-24 is as follows:
    "Art. L. 351-24. - The State may grant the assistance referred to in articles L. 161-1 and L. 161-1-1 of the Social Security Code and in article 9 of Act No. 98-657 of 29 July 1998 on the orientation of the fight against exclusions to the following persons, when they create or resume an industrial, commercial, artisanal, agricultural or liberal economic activity, either individually or in the form of a society, on the condition of which
    « 1° Claimants compensated;
    « 2° Unpaid job seekers registered at the National Employment Agency six months in the last eighteen months;
    « 3° Recipients of the minimum income allowance for insertion, the specific solidarity allowance or the isolated parent allowance provided for in Article L. 524-1 of the Social Security Code;
    « 4° Persons meeting the conditions referred to in the first paragraph of Article L. 322-4-19;
    « 5° Persons who benefit from the provisions of Article L. 322-4-19 and whose contract is broken before the term of assistance provided for in that Article;
    « 6° Employees or persons dismissed from a company subject to one of the procedures set out in Book VI, Part VI, of the Commercial Code that revert to all or part of that business as long as they undertake to invest in capital all the aids and to bring together additional capital contributions at least equal to half of the aids granted;
    « 7° Persons who have entered into a contract referred to in Article L. 127-1 of the Commercial Code, provided that they meet the conditions set out in 1°, 2°, 3°, 4°, 5° or 6° of this Article on the date of conclusion of the said contract.
    "In addition and within the limits of the appropriations available to the State budget, the persons fulfilling the conditions mentioned in 3°, 4°, 5°, 6° and 7° as well as the persons of fifty years and more listed on the list of jobseekers can benefit from financial assistance from the State.
    "The decision to grant this assistance shall take a decision to grant the rights referred to in articles L. 161-1 and L. 161-1-1 of the Social Security Code.
    "The State may participate by agreement in the financing of advisory, training and support actions organized prior to the creation or resumption of business and for three years after.
    "The regions and the territorial community of Corsica can contribute to the development of engineering as part of the help to the creation or resumption of business under this section. » ;
    2° After the article L. 351-24, an article L. 351-24-1 is inserted as follows:
    "Art. L. 351-24-1. - The request for assistance made under the first paragraph of Article L. 351-24 is the subject of an implicit decision of acceptance in the event of silence held for more than two months by the competent administrative authority. It may, on a reasoned decision, extend the said period for one month.
    "A decree in the Council of State determines the conditions for the application of Article L. 351-24.
    "This decree specifies the conditions of access to the aids provided for in this article, taking into account the characteristics of the project of creation or resumption of business, including its reality, consistency, viability and contribution to the sustainable professional integration of the individual, depending on the local economic environment.
    "It also determines the form of State financial assistance referred to in the ninth paragraph of Article L. 351-24, which may consist of a repayable advance.
    "This decree finally sets out the conditions under which the decision to grant these aids can be delegated to bodies authorized for this purpose by the State. »
    II. - In the first sentence of the first paragraph of articles L. 161-1 and L. 161-1-1 of the Social Security Code, the words "second (1°), third (2°), fourth (3°), fifth (4°) and sixth (5°) are replaced by the words "1° to 7°".

    Rule 38


    I. - The general tax code is amended as follows:
    1° After the 34th of the article 81, it is inserted a 35° as follows:
    « 35° The financial assistance of the State mentioned in Article L. 351-24 of the Labour Code. » ;
    2° In the first paragraph of Article 199 terdercies-0 A, after the words: "or the tax reduction provided for in Article 199 undecies A", are inserted the words: "as well as the subscriptions financed by the financial aid of the exempt State under the 35° of Article 81".
    It. - The provisions of I apply to State financial aids paid since 1 January 1998.

    Rule 39


    Section 6 of chapter I of title IV of Book II of the Labour Code is supplemented by an article L. 351-24-2 as follows:
    "Art. L. 351-24-2. - Persons admitted to the benefit of the provisions of Article L. 351-24 and who receive the specific solidarity allowance or the safe allowance provided for in Article L. 356-1 of the Social Security Code shall be assisted by the State, assigned for a period of one year from the date of creation or resumption of a company.
    "A decree in the Council of State sets out the modalities for the application of this article, including the method of calculation and the condition of attribution of aid. »

    Rule 40


    Article 238 bis 4 of the General Tax Code reads as follows:
    “4. The deduction referred to in 1 may be made, within the limit provided for in 2, for donations made to the organizations approved under the conditions provided for in section 1649 nonies and whose exclusive purpose is to pay financial aids enabling the realization of investments as defined in c of Article 2 of Commission Regulation (EC) No 70/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of the EC Treaty to the average aids
    "Accreditation is issued to the organization if it undertakes to comply with all of the following conditions:
    « 1° The management of the body is disinterested;
    « 2° Its aids and benefits are not paid and are used in the direct interest of beneficiary companies;
    « 3° The aids granted enter the scope of regulation (EC) No. 70/2001 referred to above or are specifically authorized by the Commission;
    « 4° The amount paid annually to a business will not exceed 20% of the organization's annual resources;
    « 5° Aids may not be eligible for the principally owned business under section 35.
    "The accreditation granted to the organizations seeking it for the first time covers a period between the date of its notification and December 31 of the second year following that date. In the event of a licence renewal application, the licence renewal application, if granted, is for a period of five years.
    "An order sets out the terms and conditions for the application of this section, including the provisions relating to the statutes of the recipient organizations of the donations, the conditions for withdrawal of the registration and the information relating to the assisted enterprises that the organizations communicate to the Minister who has granted the approval. »

  • PART V: DEVELOPMENT AND TRANSMISSION OF THE COMPANIES Rule 41


    As of January 1, 2004, the general tax code is amended:
    I. - Article 151 septies is amended as follows:
    A. - The first two sub-items are replaced by I to IV as follows:
    "I. - The surplus-values realized in the context of an artisanal, commercial or liberal activity are, provided that the activity has been carried out for at least five years and that the property does not enter the scope of the A of section 1594-0 G, exempted for:
    "a. The total amount of the annual revenue does not exceed:
    "1° 250 000 EUR if it is a business whose main business is to sell goods, objects, supplies and goods to be taken away or consumed on site or to provide accommodation;
    "2° 90 000 EUR if it is other companies or non-commercial profit holders;
    “b. A portion of the amount, when the revenues are between EUR 250,000 and EUR 350,000 for the enterprises mentioned at 1° of the a and between EUR 90,000 and EUR 126,000 for the enterprises mentioned at 2° of the a, the taxable amount of the surplus value being determined by applying a rate fixed in the following manner.
    "For companies mentioned at 1° of a, this rate is equal to 0% when the amount of revenues is equal to EUR 250,000 and 100% when the amount of revenues is at least EUR 350,000.
    "When the amount of revenues is included between the two amounts in the preceding paragraph, the rate is equal to the ratio of the amount of revenues to EUR 250,000 and the amount of EUR 100,000.
    "For companies mentioned at 2° of a, this rate is equal to 0% when the amount of revenues is equal to EUR 90,000 and 100% when the amount of revenues is at least EUR 126,000.
    "When the amount of annual revenues is included between the two amounts set out in the preceding paragraph, the rate is equal to the ratio between, on the one hand, the difference between the amount of revenues and EUR 90,000 and, on the other, the amount of EUR 36,000.
    “II. - The surplus-values carried out in an agricultural activity are exempted under the conditions applicable to the enterprises mentioned in 1° of a I. The term of revenue refers to the average of receipts received in the two calendar years preceding their completion.
    "III. - When the activity of the company relates to the two categories defined at 1° and 2° of the I:
    "a. The total exemption is only applicable if the total amount of revenues does not exceed EUR 250,000 and if the amount of revenue for activities defined in 2° of the a du I does not exceed EUR 90,000;
    “b. When these conditions are not met, if the total amount of the revenues does not exceed EUR 350,000 and if the amount of the revenues for the activities defined in 2° of the aperture of I does not exceed EUR 126,000, the taxable amount of the surplus value is determined by applying the highest of the two rates that would have been determined under the conditions set out in b of I if the enterprise had realized the total amount of its revenues in the categories referred to in 1
    "IV. - When the taxpayer personally operates several businesses, the amount of revenues to be compared to the limits set out in this section is the total amount of revenues earned in all of these businesses, as applicable, under the conditions set out in I, II and III. Revenues are aggregated by income category. »
    B. - At the beginning of the third preambular paragraph, the words "V. -" are inserted and, in this paragraph, the words "targeted in the first preambular paragraph" are replaced by the words "referred to in the first paragraph of the I".
    C. The fourth preambular paragraph reads as follows:
    "The surplus-values made on the occasion of the sale of agricultural or forestry materials by agricultural or forestry enterprises are exempted under the conditions applicable to the enterprises referred to in 1° of a I. A decree specifies the procedure for applying this paragraph. »
    D. - In the fifth paragraph, the words "first, second and fourth subparagraphs" are replaced by the words "I, II and the preceding paragraph".
    E. - In the seventh preambular paragraph, the words " referred to in the first, second or fourth preambular paragraph " are replaced by the words " referred to in I, II, III, IV or in the second preambular paragraph of this V " .
    F. - It is supplemented by a VI as follows:
    "VI. - For the purposes of the provisions of this section, all fees and taxes included are approved. »
    II. - Article 202 bis is thus written:
    "Art. 202 bis. - I. In the event of an assignment or termination of the undertaking, the surplus-values referred to in I and in the second paragraph of Article 151 septies shall be exempt only if the revenues of the year of realization, if any reduced to twelve months, and those of the previous year do not exceed the limits provided for in the I or the III of that same article.
    “II. - When the revenues of at least one of the years referred to in I exceed the limits set out in a of I or in a of III of Article 151 septies, without exceeding EUR 350,000 for the activities mentioned in 1° of a of I and EUR 126,000 for the activities mentioned in 2° of a of the same Article, the taxable amount of the surpluses referred to in I shall be determined by applying the highest of the rates fixed under conditions
    "III. - The amount of revenues is assessed under the conditions set out in Article 151, III, IV and VI. »
    III. - In the V of Article 69, the words "of the second paragraph of Article 151 septies" are replaced by the words "of Article 151 septies II".
    IV. - In 1° bis of Article 156, the words: "eighth paragraph of Article 151 septies" are replaced by the words: "eighth paragraph of Article 151 septies V".
    V. - In the third paragraph of Article 221 bis, the words "in the first, second or fourth paragraph of Article 151 septies" are replaced by the words "in I, II, III, IV or second paragraph of Article 151 septies".

    Rule 42


    It is inserted in the general tax code an article 199 terdecies-0 B as follows:
    "Art. 199 terdecies-0 B. - I. - Taxpayers domiciled in France within the meaning of section 4 B may benefit from a reduction in their income tax equal to 25% of the amount of the interest of borrowings contracted to acquire, as part of a recovery transaction, a fraction of the capital of a corporation whose securities are not admitted to negotiations on a regulated French or foreign market.
    "This tax reduction applies where the following conditions are met:
    “(a) The purchaser is committed to retaining the securities of the resumed corporation until December 31 of the fifth year following that of the acquisition;
    “(b) The acquisition confers on the purchaser the majority of the voting rights attached to the securities of the resumed society;
    "(c) From the date of acquisition, the purchaser carries on one of the functions listed in the 1st of section 885 Ó bis and under the conditions provided for in the acquisition;
    "(d) The company has its headquarters in France or another member state of the European Community and is subject to corporate tax under the terms of common law or equivalent tax;
    “e) The tax-free turnover of the resumed company did not exceed 40 million euros or the total balance sheet did not exceed 27 million euros in the fiscal year prior to the acquisition.
    “II. - Interests that are entitled to the tax reduction provided for in I are those paid on the basis of borrowings contracted from the publication of Act No. 2003-721 of 1 August 2003 for the economic initiative. They are held within the annual limit of EUR 10,000 for single, widowed or divorced taxpayers and EUR 20,000 for married taxpayers subject to common taxation.
    "III. - Securities whose acquisition has opened the right to tax reduction cannot be included in a Share Savings Plan defined in section 163 quinquies D or in a Savings Plan set out in chapter III of Book IV of the Labour Code.
    "IV. - The provisions of 5 of I of section 197 shall apply to tax reductions under this section.
    "V. - The tax reductions obtained are the subject of a recovery:
    « 1° When the undertaking referred to in the I has been broken, for the year in which this rupture occurs;
    « 2° If one of the conditions referred to in b, c and d of I ceases to be met before December 31 of the fifth year following that of the acquisition: in this case, the recovery is made for the year in which the condition is no longer fulfilled.
    " Subject to the condition referred to in d of I, these provisions do not apply in the case of disability that corresponds to the classification in the second or third of the categories provided for in Article L. 341-4 of the Social Security Code or the death of the purchaser.
    "VI. - In the event of the transfer of securities or non-compliance with any of the conditions referred to in b, c or d of I beyond December 31 of the fifth year following that of the acquisition, the tax reduction is no longer applicable as of January 1 of the year concerned. »

    Rule 43


    As of January 2004, the general tax code is amended:
    I. - Section 789 A becomes Article 787 B and is amended as follows:
    1° In the first paragraph:
    (a) The words: "by death" are replaced by the words: "free of charge";
    (b) After the word: "liberal", the words are inserted: "transmitted by death or in full ownership between lively";
    2° Au a :
    (a) The words: "of death" are replaced by the words: "of transmission";
    (b) After the words: "by the deceased", the words "or the donor" are inserted;
    3° In the first paragraph of b, the percentage: "25%" is replaced by the percentage: "20%";
    4° The second paragraph of (b) is supplemented by a sentence thus written:
    "The partners of the collective commitment to conservation can make transfers or donations of the securities subject to the undertaking. » ;
    5° The third paragraph of (b) is supplemented by a sentence as follows:
    "In the case of securities allowed to negotiate on a regulated market, collective retention commitment is subject to the provisions of Article L. 233-11 of the Commercial Code. » ;
    6° In the fifth paragraph of b, the words: "by death" are deleted;
    7° After the fifth subparagraph (b), three subparagraphs are inserted:
    "The exemption also applies where the corporation held directly by the debtor has an interest in a corporation that holds the securities of the corporation whose shares or shares are the subject of the retention undertaking.
    "In this case, the partial exemption is applied to the value of the corporation's securities held directly by the debtor, within the limit of the fraction of the actual value of the gross asset of the corporation representing the value of the indirect interest that has been the subject of a retention commitment.
    "The benefit of partial exemption is conditional on the condition that the participations are kept unchanged at each level of interposition throughout the duration of the collective commitment. » ;
    8° In the first paragraph of c, after the words: "report of succession", are inserted the words: "or act of donation";
    9° The second paragraph of c is deleted;
    10° In d, the words: "by death" are deleted;
    11° In the first paragraph of the e:
    (a) After the words: "the declaration of succession", are inserted the words: "or the act of gift";
    (b) The words: "of death" are replaced by the words: "of transmission";
    12° In the twelfth paragraph, the words "of death" are replaced by the words "of transmission".
    II. - Section 789 B becomes Article 787 C and is amended as follows:
    1° In the first paragraph:
    (a) The words: "by death" are replaced by the words: "free of charge";
    (b) After the word: "value,", the words are inserted: "the whole or an undivided share of";
    (c) After the word: "liberal", the words are inserted: "transmitted by death or in full ownership between livers";
    2° Au a, after the words: "by the deceased", are inserted the words: "or the donor";
    3° In the first paragraph (b):
    (a) After the words: "the declaration of succession", are inserted the words: "or the act of gift";
    (b) The words: "of death" are replaced by the words: "of transmission";
    4° The second paragraph of b is deleted;
    5° In c, the words "by death" and "individual" are deleted.
    III. - In the first paragraph of section 885 H, the references: "789 A and 789 B" are replaced by the references: "787 B and 787 C".
    IV. - Article 1840 G nuns:
    (a) The words: "Article 789 A" are replaced by the words: "Article 787 B";
    (b) The words: "Article 789 B" are replaced by the words: "Article 787 C";
    (c) The words "by death" are replaced by the words "free of charge".

    Rule 44


    After the words: "at Article 1727", the end of Article 1840 G nonies of the general tax code is deleted.

    Rule 45


    Effective January 1, 2004, section 790 A of the General Tax Code is as follows:
    "Art. 790 A. - I. - Are exempted from transfer rights on a free basis, on the option of donates, donations in full ownership of artisanal funds, trade funds, or customers of an individual business or shares or shares of a company, up to the fraction of the value of the representative securities of the fund or of the client, if the following conditions are met:
    “(a) The company or company operates an industrial, commercial, artisanal or liberal activity;
    “(b) The donation is granted to persons who have an undetermined employment contract for at least two years and who exercise their full-time function or an ongoing apprenticeship contract on the day of transmission, entered into with the company whose trade fund or clientele is transmitted or with the company whose shares or shares are transmitted;
    "(c) The value of the fund or clientele subject to the donation or belonging to the company whose shares or shares are transmitted is less than EUR 300,000;
    "(d) When acquired on an expensive basis, the fund or clientele mentioned above must have been held for more than two years by the donor or company;
    “e) When the transmission relates to shares or shares acquired on an expensive basis, they have been held for more than two years by the donor;
    “(f) Donors pursue as a single and effective and continuous professional activity for the five years following the date of transmission the exploitation of the transferred fund or customer or the activity of the company whose shares or shares are transmitted and one of them ensures, during the same period, the effective direction of the company. In the event that the business is subject to a judicial liquidation procedure provided for in sections L. 622-1 and following of the Commercial Code within five years of the date of transmission, the loss of the concession plan provided for in the first paragraph shall not be effected.
    “II. - When the donee has exercised the option provided for in I, the benefit of its provisions is exclusive of the application of Article 787 B on the fraction of the value of the representative shares of the property other than the artisanal, the trade fund or the customer, and Article 787 C is due to the donation to the same person of goods other than the artisanal fund, the trade fund or the customer, assigned to the operation of the company. »

    Rule 46


    Effective January 1, 2004, Article 726 of the General Tax Code is supplemented by a III, as follows:
    "III. - For the liquidation of the law provided for in 2° of the I, it is applied on the value of each social share of a society that is not to real estate preponderance abatement equal to the ratio between the sum of 23,000 EUR and the total number of social shares of the society. »

    Rule 47


    After Article 885 I of the General Tax Code, an article 885 I bis is inserted as follows:
    "Art. 885 I bis. - The shares or shares of a corporation that has an industrial, commercial, artisanal, agricultural or liberal activity are not included in the bases of taxation on the solidarity tax on fortune, up to half of their value if the following conditions are met:
    "a. The shares or shares referred to above shall be subject to a collective retention commitment made by the owner, for him and his or her beneficiaries free of charge with other partners;
    “b. The collective retention undertaking must cover at least 20% of the financial and voting rights attached to the securities issued by the corporation if they are admitted to trading on a regulated market or, if not, on at least 34% of the shares or shares of the corporation.
    "These percentages must be respected throughout the duration of the collective retention commitment that cannot be less than six years. The partners of the collective conservation commitment may make transfers or donations of the securities subject to the undertaking.
    "The initial duration of the collective retention commitment may be automatically extended by express provision, or modified by becoming without being less than six years. The denunciation of the reappointment must be notified to the administration to be enforceable.
    "The collective commitment to conservation is enforceable to the administration from the date of registration of the act that finds it. In the case of securities allowed to negotiate on a regulated market, collective retention commitment is subject to the provisions of Article L. 233-11 of the Commercial Code.
    "For the calculation of the percentages provided for in the first paragraph, consideration shall be given to the securities held by a corporation that directly has an interest in the corporation whose shares or shares are the subject of the collective retention undertaking referred to in a and to which it has subscribed. The value of the corporation's securities is derived from the partial exemption provided in the first paragraph to the proportion of the real value of its gross assets that corresponds to the participation that was the subject of the collective retention commitment.
    "The exemption also applies where the corporation held directly by the debtor has an interest in a corporation that holds the securities of the corporation whose shares or shares are the subject of the retention undertaking.
    "In this case, the partial exemption is applied to the value of the corporation's securities held directly by the debtor, within the limit of the fraction of the actual value of the gross asset of the corporation representing the value of the indirect interest that has been the subject of a retention commitment.
    "The benefit of partial exemption is conditional on the condition that the participations are kept unchanged at each level of interposition throughout the duration of the collective undertaking;
    "c. One of the associates mentioned in the a has actually exercised in the corporation whose shares or shares are the subject of the collective commitment to retain its principal professional activity if it is a partnership referred to in Articles 8 and 8 ter, or one of the functions listed in the 1st of Article 885 O bis where it is subject to corporate tax, full or optional;
    "d. The declaration referred to in section 885 W shall be supported by a certificate from the corporation whose shares or shares are the subject of the collective retention undertaking certifying that the conditions set out in a and b have been met the year before the year in which the declaration is signed;
    “e. In the event of non-compliance with the condition provided for in a by one of the signatories, the exemption is not questioned with respect to the other signatories, provided that they retain their titles with each other until the original end and that the condition provided for in b remains respected. In the event that the latter condition is not met, the exemption for the current year and those preceding the rupture is not questioned for the other signatories if they enter into, within one year, a new collective retention commitment, including a minimum of the titles subject to the previous commitment, possibly with one or more other partners, under the conditions provided for in a and b.
    "In case of non-compliance with the conditions set out in a or b as a result of a merger or split within the meaning of section 817 A or an increase in capital, the partial exemption granted under the current year and those prior to these transactions is not questioned if the signatories respect the undertaking provided for in the year to the end. Securities received for a merger or split must be retained until the same term. This exemption is also not questioned when the condition provided for in b is not met as a result of a cancellation of the securities due to loss or judicial liquidation.
    "Beyond the six-year period, the partial exemption granted for the one-year period during non-compliance with any of the conditions set out in a or b is the only one questioned.
    "A decree in the Council of State determines the terms and conditions for the application of this article, including the declarative obligations of debtors and corporations. »

    Rule 48


    I. - After article 885 I of the General Tax Code, an article 885 I ter is inserted as follows:
    "Art. 885 I ter - I. - Are exempted the securities received by the debtor in respect of its subscription to capital, in cash or in kind by the contribution of the goods necessary for the exercise of the activity, except for the real estate assets and securities, of a corporation meeting the definition of the small and medium enterprises set out in Annex I to the Regulation (EC) No. 70/2001 of
    "a. The company operates exclusively an industrial, commercial, artisanal, agricultural or liberal activity, excluding the movable heritage management activities defined in section 885 O quater, including those of securities investment agencies, and property management or lease activities;
    “b. The company has its effective headquarters in a Member State of the European Community.
    “II. - A decree sets out the declarative obligations of debtors and corporations. »
    II. - The provisions of I apply to subscriptions made from the date of publication of this Act.

    Rule 49


    I. - At the end of the third paragraph of the second paragraph of Article 885 O bis and the d of Article 885 O quinquies of the General Tax Code, the rate: "75 %" is replaced by the rate: "50 %".
    II. - The provisions of I apply to the Solidarity Tax on Capital due in 2004 and subsequent years.

  • TITRE VI : SOUTIEN AU DÉVELOPPEMENT INTERNATIONAL DES ENTREPRISES Rule 50 Learn more about this article...


    It is created under the name UBIFrance, Agence Française pour le développement international des entreprises, a national industrial and commercial public institution under the supervision of the Minister for Economics and Finance and the Minister for Foreign Trade.
    The mission of the agency is to promote the international development of French companies by carrying out or coordinating all activities of information, training, promotion, technical, industrial and commercial cooperation and international volunteering. The agency is represented abroad by the international network of the ministry responsible for the economy and finances, which implements the means necessary to carry out its tasks. These means can be supplemented by the agency.
    In order to carry out its missions in France, the agency relies in particular on local authorities and local economic actors.
    The agency is administered by a composite board of directors:
    - representatives of the State;
    - representatives of general councils, professional organizations and consular chambers;
    - qualified personalities;
    - a member and a senator appointed by their respective assembly;
    - representatives of staff designated under the conditions set out in chapter II of title II of Act No. 83-675 of 26 July 1983 on the democratization of the public sector.
    The agency's staff is made up of private law employees, but may include civil or military officials who are either detached or made available.
    As of the publication of the Order in Council for the Application of this Article, the staff of the French Centre for Foreign Trade shall be transferred to the Agency as part of the provisions of the second paragraph of Article L. 122-12 of the Labour Code. The provisions of Article L. 132-8 of the same code will apply to the negotiation of the collective agreement between social partners within the agency. The transfer of UFIFrance personnel to the agency is effected under the same conditions, as of the dissolution of the association.
    The agency is substituted for the French Centre for Foreign Trade in the contracts entered into prior to the entry into force of the above-mentioned Implementing Decree, with respect to the personnel governed by Decree No. 60-425 of 4 May 1960, establishing the status of the French Centre for Foreign Trade.
    The persons concerned shall, no later than December 3, 2004 and six months after they have received notification of the terms and conditions of the election, have the right to opt:
    - either for the maintenance of their contract under the aforementioned decree;
    - either for recruitment under a private law contract.
    The agency's resources include the sales of its products, the remuneration of its services, participations and financial investments, interest and refunds of loans and advances, incomes of the movable and immovable property and products of their alienation, State endowments, subsidies and contributions of administration, territorial authorities and all public or private organizations, national or community or international, as well as of donations, bequests and regulations
    The financial and accounting regime of the agency is subject to the provisions of sections 190 to 225 of Decree No. 62-1587 of 29 December 1962 on the General Regulations on Public Accounts, except in respect of payments and recoveries relating to the activity abroad of the agency, for which the rules in use in commercial companies may apply.
    The dissolution of the French Centre for Foreign Trade is pronounced from the entry into force of the above-mentioned decree of application, that of UBIFrance following the provisions of its extraordinary general assembly.
    The rights and obligations attached to the activity of the French Centre for Foreign Trade and that of UFIFrance, as of its dissolution, as well as all of their real estate and furniture sent to the agency in full right. These transfers are made free of charge and do not give rise to compensation or to the collection of taxes, wages or fees.

    The provisions of 1 and 2 of Article 210 A of the general tax code applies to the universal transmission of UBIFrance and the French Centre for Foreign Trade to the benefit of the French Agency for International Business Development, provided that the latter complies with the requirements mentioned in a, b, c, d and e of 3 of the same article. For the purposes of the preceding sentence, the absorbed corporation is defined as the entity that owned the property prior to the operation of the transaction, and the absorbing corporation is defined as the entity having the same property after the operation.
    A decree in the Council of State sets the conditions for the application of this article.

    Rule 51


    I. - Article L. 122-5 of the National Service Code is supplemented by a sentence as follows:
    "In the case of international volunteers in business, a volunteer abroad is considered to be a volunteer who makes stays of at least two hundred days abroad in a year. »
    II. - The last sentence of the last paragraph of Article L. 122-12 of the same code is supplemented by the words "or geographical areas".

  • PART VII: OTHER PROVISIONS Rule 52


    The first paragraph of Article L. 611-4 of the Rural Code is amended as follows:
    1° After the words: "To cope with the changing conjunctural crises", the words are inserted: "live animals, carcasses";
    2° The words: "Products from short production cycles or productions of marine fisheries or marine crops" are replaced by the words: "Agricultural products from short production cycles or the productions of fishing or aquaculture";
    3° The words: "by their producer" are replaced by the words: "by the producers or their recognized groups";
    4° The words: "of the previous three campaigns" are replaced by the words: "of the previous five campaigns, excluding the two periods in which prices were the lowest and highest respectively";
    5° Before the words: "in order to adapt the offer", is inserted the word "in particular";
    6° After the words: "in volume to the needs of markets", the words are inserted: "and take into account the costs of production".

    Rule 53


    I. - After article L. 611-4 of the rural code, an article L. 611-4-1 is inserted as follows:
    "Art. L. 611-4-1. - To deal with the economic crises and for products as defined in section L. 611-4, a contract concluded for a fixed period that cannot exceed three months between professional organizations representative of the production or groupings of recognized producers, on the one hand, and, on the other, professional organizations representative of the transformation, marketing or distribution or distributors made of the market of 25% or more The order is taken for a period of validity which cannot exceed that of the contract. »
    II. - Section 71-1 of Act No. 99-574 of 9 July 1999 on agricultural orientation is repealed.

    Rule 54


    Undertakes the responsibility of its author and obliges him to repair the harm caused by the fact, by any producer, merchant, industrial or a person registered in the repertoire of the trades, to practice or practice in a situation of a crisis of conjunctive price of first improperly low disposal for perishable agricultural products, agricultural products derived from short production cycles, live animals, carcasses, fishery products and of the aqua
    The action shall be brought before the competent civil or commercial jurisdiction by any person or professional union justifying an interest, or by the Public Prosecutor's Office.
    During this action, the Public Prosecutor may request the court to order the cessation of the practices referred to in this article. It may also, for all such practices, make the nullity of unlawful clauses or contracts null and void, request the payment of unduly collected amounts and the award of a civil fine whose amount cannot exceed 2 million euros.
    The Referee Judge may order the cessation of the practices referred to in this article or any other interim measure.
    For the purposes of this section, the Minister for Agriculture, or his or her representative, and the Minister for Economics, or his or her representative, may, before the civil court, file conclusions and orally develop them at the hearing.

    Rule 55


    Article L. 632-1 of the Rural Code is amended as follows:
    1° The last sentence of the second paragraph is deleted;
    2° At the beginning of the second paragraph, the words: "However, specific inter-professional organizations" are replaced by the words: "With the exception of the first paragraph, specific inter-professional organizations";
    3° After the first preambular paragraph, a sub-item reads as follows:
    "With the exception of the previous paragraph, regionally competent interprofessional organizations may, however, be recognized in the wine industry for a country wine or a group of country wines. For the wines of controlled label of origin, the existence of a recognized general interprofessional excludes the possibility of recognizing specific interprofessional organizations. The recognition, pursuant to the first sentence of this paragraph, of an inter-professional organization with regional competence shall, by exclusion of the product(s) concerned, result in the recognition of the corresponding national inter-professional organization. Agreements concluded by the national interprofessional organization and extended pursuant to the provisions of Article L. 632-3 cease to apply to these products. »

    Rule 56


    The second paragraph of Article 2 of Act No. 99-574 of 9 July 1999 referred to above is as follows:
    "This provision is not applicable to inter-professional organizations. It is also not applicable to establishments and organizations involved in the field of products with label of origin. »

    Rule 57


    I. - Article L. 241-9 of the Construction and Housing Code is supplemented by the words: "or will have entered into a contract not including the layoff referred to in the last paragraph of Article L. 231-13. »
    II. - The provisions of I shall apply effective 1 July 2004.

    Rule 58


    I. - Are applicable in French Polynesia, Wallis-et-Futuna and New Caledonia I, III and IV of Article 1, I and II of Article 2 and Articles 3, 6 and 10.
    II. - It is applicable in French Polynesia, Wallis-et-Futuna, New Caledonia and Mayotte to Article L. 223-7 of the Commercial Code in its drafting from Law No. 2001-420 of 15 May 2001 on new economic regulations.
    This law will be enforced as a law of the State.


Done in Paris on 1 August 2003.


Jacques Chirac


By the President of the Republic:


The Prime Minister,

Jean-Pierre Raffarin

Minister of Social Affairs,

and solidarity,

François Fillon

Minister of Economy,

finance and industry,

Francis Mer

The Seal Guard, Minister of Justice,

Dominica Perben

Minister of Agriculture, Food,

and Rural Affairs,

Hervé Gaymard

Minister for Budget

and budgetary reform,

Alain Lambert

Secretary of State

small and medium-sized enterprises,

trade, crafts,

liberal professions

and consumption,

Renaud Dutreil


(1) Act No. 2003-721.
- Preparatory work:
National Assembly:
Bill No. 507;
Report of Ms. Catherine Vautrin and Mr. Gilles Carrez, on behalf of the special commission, No. 572;
Discussion on 4, 5 and 6 February 2003 and adoption on 11 February 2003.
Senate:
Bill, adopted by the National Assembly, No. 170 (2002-2003);
Report of Mr. Jean-Jacques Hyest, Ms. Annick Bocandé and Mr. René Trégouët, on behalf of the special commission, No. 217 (2002-2003);
Discussion from 25 to 27 March 2003 and adoption on 27 March 2003.
National Assembly:
Bill, amended by the Senate, No. 760;
Report of Ms. Catherine Vautrin and Mr. Gilles Carrez on behalf of the special commission, No. 882;
Discussion on 3 and 4 June 2003 and adoption on 4 June 2003.
Senate:
Bill, adopted with amendments by the National Assembly on second reading, No. 338 (2002-2003);
Report of Mr. Jean-Jacques Hyest, Ms. Annick Bocandé and Mr. René Trégouët, on behalf of the special commission, No. 353 (2002-2003);
Discussion and adoption on 18 June 2003.
National Assembly:
Bill, amended by the Senate on second reading, No. 961;
Report of Ms. Catherine Vautrin and Mr. Gilles Carrez, on behalf of the Joint Parity Commission, No. 984;
Discussion and adoption on 17 July 2003.
Senate:
Report of Ms. Annick Bocandé, Mr. Jean-Jacques Hyest and Mr. René Trégouët, on behalf of the Joint Paritaire Commission, No. 368 (2002-2003);
Discussion and adoption on 21 July 2003.
- Constitutional Council:
Decision No. 2003-477 DC of 31 July 2003 published in the Official Gazette of this day.


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