Key Benefits:
The National Assembly and the Senate adopted,
Vu la Constitutional Council decision No. 2004-502 DC of 5 August 2004 ;
The President of the Republic enacts the following legislation:
I. - Donations of money made in full ownership for the benefit of a child, a child, a child-child, a child-rearing child or, in the absence of such an offspring, a nephew or a niece, are exempt from transfer fees on a free basis within the limit of EUR 20,000.
This exemption is subject to the following conditions:
1° The donation is made between 1 June 2004 and 31 May 2005;
2° The recipient of the gift is eighteen years old on the day of transmission;
3° The amounts are transferred to the donor during the period mentioned at 1°.
The ceiling of EUR 20,000 is applicable to donations made by the same donor to the same donee.
II. - It is not taken into account the donations of money mentioned in I for the purposes of section 784 of the General Tax Code.
III. - Subject to the application of the provisions of 1° of 1 of Article 635 of the General Code of Taxes and 1 of Article 650 of the same Code, donations of sums of money mentioned in I shall be declared or registered by the donee to the receipt of taxes from the place of his domicile within one month after the date of the gift. The declarative obligation is fulfilled by the subscription, in duplicate, of a form conforming to the prescribed model.
After article 199 novodecies of the general tax code, an article 199 vicies is inserted as follows:
"Art. 199 vicies. - I. - Taxpayers domiciled in France within the meaning of section 4 B are entitled to a reduction in income tax on the basis of interest paid by them in 2004 and 2005 in respect of consumer loans defined in sections L. 311-1 to L. 311-3 of the consumer code, other than those found in account, between May 1, 2004 and May 31, 2005.
"By derogation from the provisions of the first paragraph, in the case of credit openings referred to in Article L. 311-9 of the Consumer Code that were entered into before 1 May 2004, the share of interest paid in 2004 and 2005 in respect of funds obtained between 1 May 2004 and 31 May 2005 shall also be entitled to tax reduction.
"The interest of loans whose funds have not been used, within two months, to the acquisition of a tangible property or a service, or that are allocated to the reimbursement in whole or in part of other credits or uncovered in account, or that are taken into account in determining taxable incomes does not open the right to tax reduction.
"The tax reduction is equal to 25% of the annual amount of interest paid, retained within the annual limit of EUR 600.
“II. - The conditions for the application of this article, including the obligations of lenders and borrowers, as well as the modalities for the deposit of interest referred to in the second paragraph of I, shall be determined by decree. »
Article L. 112-3 of the monetary and financial code is as follows:
"Art. L. 112-3. - By derogation from the provisions of Article L. 112-1 and the first paragraph of Article L. 112-2 and according to the terms defined by decree, may be indexed on the general level of prices:
« 1° The titles of receivables and the financial instruments for term referred to in 2 and 4 of Article I L. 211-1;
« 2° The first booklets of the National Savings Fund and Savings and Savings and Allowance Banks, as well as the special accounts on the pound of the mutual credit defined in Article L. 221-1;
« 3° Popular savings book accounts defined in Article L. 221-13;
« 4° The industrial development accounts defined in Article L. 221-27;
« 5° The housing savings accounts defined in Article L. 315-1 of the Construction and Housing Code;
« 6° The business savings booklets defined in Article 1 of Act No. 84-578 of 9 July 1984 on the development of the economic initiative;
« 7° Savings booklets established for the benefit of manual workers defined in Article 80 of the Financial Law for 1977 (No. 76-1232 of 29 December 1976);
« 8° Loans granted to legal persons and natural persons for the purposes of their professional activity. »
The 7th of Article L. 341-2 of the monetary and financial code is thus written:
« 7° Without prejudice to the provisions set out in 6°, to the steps taken on behalf of a credit institution with a view to proposing contracts for the financing of temporary or leased sales to persons, natural or legal, other than those referred to in 1°, provided that the name of the lender establishment and the cost of the credit or rental are mentioned, under penalty of nullity; "
I. - A. - The rights established before 16 July 2004 under the special reserve of participation provided for in Article L. 442-2 of the Labour Code and the shares or shares acquired before the same date in the framework of the salary savings plans defined in Articles L. 443-1 and L. 443-1-1 of the Labour Code as well as in Article L. 443-1-2 of the same Code in its writing in force before 2003-12
B. - The terms and conditions for the application of the A provisions are defined, as the case may be, by an agreement negotiated under the conditions set out in sections L. 442-10 and L. 442-11 of the Labour Code or, for the business savings plans unilaterally established by the employer, by a decision of the head of business.
C. - If no agreement or decision has been reached by 30 September 2004, the provisions of the A shall apply on a request of the beneficiary in respect of shares or shares of securities collective investment bodies not falling within the scope of sections L. 214-40 or L. 214-40-1 of the monetary and financial code.
II. - A. - The amounts allocated to employees for the interest provided for in Article L. 441-1 of the Labour Code and paid from 16 June to 31 December 2004 are, even in the absence of an assignment to a business savings plan under the conditions set out in Article L. 441-6 of the Labour Code, and under the conditions and limits mentioned in the III, exempted from income tax.
B. - By derogation from articles L. 442-7 and L. 442-12 of the Labour Code, amounts allocated to employees for participation in the company's results may, under the conditions and limits mentioned in the III, be paid directly from 16 June to 31 December 2004. These amounts are exempted under Article L. 442-8 of the above-mentioned code.
However, where the participation agreement only provides for the allocation of shares of the undertaking pursuant to 1 of Article L. 442-5 of the Labour Code or the allocation of the sums to a fund that the undertaking devotes to investments under 3 of the same Article or to shares of collective investment bodies in securities under Article L. 214-40 of the previous code negotiated, the application of the provisions of the agreement
III. - A. - Payment or issuance of rights, shares, shares and amounts referred to in I and II shall be made upon request of beneficiaries within the limits of a total ceiling, net of social levies, of EUR 10,000 per beneficiary.
B. - Agreements and decisions referred to in B of I and the second paragraph of B of II may provide that the payment or issuance of certain categories of rights, shares, shares or sums shall respect specific ceilings within the overall ceiling provided for in A. However, such limits may not be provided for shares or shares of securities collective investment organizations that do not fall under sections L. 214-40 or L. 214-40-1 of the monetary and financial code.
IV. - A decree sets out the declarative obligations for the application of this article.
V. - Within one month of the promulgation of this Act, companies shall inform their employees of the derogatory rights created by this section.
I. - In the first of Article L. 442-2 of the Labour Code, the words: "and f, du" are replaced by the words: "and b, du."
II. - The provisions of I apply to the special interest reserve calculated for the years that begin on or after January 1, 2004.
The fourth, fifth and sixth paragraphs of Article L. 443-1 of the Labour Code are replaced by two paragraphs:
"Business savings plans may be established in any business at the initiative of the company or under an agreement with the staff, in particular with a view to receiving payments made under Chapters I and II of this title.
"When the company has at least one union delegate or has a business committee, the business savings plan must be negotiated under the conditions set out in section L. 442-10. If, at the end of the negotiations, no agreement has been reached, a notice of disagreement is drawn up in which the respective proposals of the parties and the measures that the employer intends to unilaterally apply. However, this paragraph is not applicable to the modification of the business savings plans put in place on the initiative of the company before the date of publication of Act No. 2004-804 of 9 August 2004 for support of consumption and investment. »
Article L. 443-3-1 of the Labour Code is amended as follows:
1° In the penultimate paragraph, after the words: "for at least", the percentage: "80%" is replaced by the percentage: "40%";
2° Before the last preambular paragraph, a subparagraph shall read:
"The securities issued by solidarity companies referred to in the preceding paragraph include capital securities, bond securities, promissory notes, cash vouchers, current accounts advances and participatory loans issued or granted by these same companies. »
I. - The c of 1 of the 7th of Article 257 of the General Tax Code is supplemented by a sub-paragraph as follows:
" - housing intended to be occupied by holders of lease-accession contracts entered into under the conditions laid down in Act No. 84-595 of 12 July 1984 defining the lease-accession to the real estate, which are subject, under conditions fixed by decree, to a convention and benefit from a decision of approval made by the representative of the State in the department. »
II. - After the 8th of the 5th of the article 261 of the same code, it is inserted a 9° so written:
« 9° When they enter the field of application of the 7th of section 257, the sales to their occupants, under the conditions provided for by Act No. 84-595 of 12 July 1984 defining the rental-accession to the real estate, of dwellings that have been the subject of the delivery to themselves as provided for in the fifth paragraph of c of 1 of the 7th of section 257. »
III. - Article 278 sexies of the same code is amended as follows:
1° 2 of the I is thus written:
“2. Deliveries to themselves referred to in the fourth and fifth paragraphs of c of 1 of the 7th of Article 257. » ;
2° After the 3 bis of I, a 3 ter is inserted as follows:
"3 ter. Sales and provision of housing to be occupied by holders of lease-accession contracts entered into under the conditions laid down in Act No. 84-595 of 12 July 1984 defining the rental-accession to the real estate, which are subject, under conditions fixed by decree, to a convention and a decision of approval made by the representative of the State in the department. »
IV. - Section 284 II to IV of the same code are replaced by the II and III as follows:
“II. - Any person who has surrendered to himself, has acquired or has been granted housing or immovable housing rights at the rate set out in 2, 3, 3 bis, 3 ter or 5 of the I of section 278 sexies is required to pay the tax supplement when the conditions to which the award of this rate ceases to be fulfilled within fifteen years of the act of generator of the operation. This period is reduced to ten years when the building is subject to an assignment, a transformation of use or a demolition under the conditions set out in chapter III of Book IV of the Construction and Housing Code. However, the tax supplement is not due when the conditions cease to be met as a result of the sale of the housing carried out under the terms of 9° of 5 of section 261.
"III. - Any person who has engaged in the improvement, processing or development of housing at the rate set out in 4 of the I of section 278 sexies is required to pay the tax supplement when the conditions to which the award of this rate is conditioned cease to be met within three years after the fact that the operation is generated. »
V. - Article 1384 A of the same code is supplemented by a III as follows:
"III. - New housing constructions assigned to the main dwelling subject to a lease-accession contract pursuant to Act No. 84-595 of 12 July 1984 defining the lease-accession to the real estate are exempted from a land tax on the properties built for a period of fifteen years from the year following that of their completion when they are the subject, under conditions fixed by decree, of a convention The exemption is maintained for the remaining period of time when the tenant-accedant lifts the option, if any, up to the date of assignment of the dwelling, or when the housing is the subject of a new lease-accession contract that meets the same conditions as the previous contract or that it is leased by being the subject of an agreement under Article L. 353-2 of the building and housing code. »
VI. - Article L. 176 of the Tax Procedures Book is supplemented by a paragraph to read as follows:
"In the cases provided for in the II and III of Article 284 of the General Tax Code, the right of resumption of administration shall be exercised until the end of the third year following that in which the conditions under which the award of the rate provided for in 2, 3, 3 bis, 3 ter, 4 or 5 of the I of Article 278 sexies of the same code ceased to be fulfilled. »
VII. - The provisions of this section apply to transactions that have been granted an approval decision issued after March 26, 2004.
VIII. - Article 11 of Act No. 84-595 of 12 July 1984 defining the rental-accession to the real estate property is supplemented by a paragraph thus written:
"The provisions of the two preceding paragraphs are not applicable to lease-accession contracts for real estate relating to housing that have been the subject of a decision of approval made, under conditions fixed by decree, by the representative of the State in the department. »
I. - Employers of staff of hotels, cafes and restaurants, excluding employers in the collective restoration sector, may receive employment assistance for periods of employment from July 1, 2004 to December 31, 2005.
This assistance is made up of:
- a lump sum assistance determined by the number of employees whose hourly wages, excluding benefit in kind and for which the deduction provided for in Article D. 141-6 of the Labour Code is not implemented by the employer, is equal to the minimum wage of growth;
- an aid equal to the product of the number of employees whose hourly wage, excluding benefit in kind, is greater than the minimum wage of growth, by a lump sum determined according to the importance of the on-site restaurant activity, excluding alcoholic beverages, in the business of the company.
II. - Non-employed workers in the area of hotels, cafes and restaurants, excluding non-employed workers in the area of collective restoration, may receive assistance in the period from 1 July 2004 to 31 December 2005 from the contributions due under compulsory, basic and complementary old age insurance plans, and disability-decree insurance by their old co-worker's spouse, when the latter voluntarily subscribed to the insurance
The assistance provided in the first paragraph is proportional to the minimum contributions due under each of the plans concerned.
III. - The aids provided for in I and II of this article are managed by the institutions mentioned in Article L. 351-21 of the Labour Code with which the State passes a convention. They are granted only if employers and non-employed workers referred to in I and II are up to date with social contributions and contributions. Aid management institutions can monitor the accuracy of aid recipient statements. They must make available to these organizations any document that would permit such control. Disputes relating to the payment of such assistance shall be determined in accordance with the rules applicable to the allowances referred to in articles L. 351-9 and L. 351-10 of the same code.
IV. - A decree specifies the terms and conditions for the application of this article.
I. - After article 1647 C quater of the general tax code, it is inserted an article 1647 C quinquies as follows:
"Art. 1647 C quinquies. - I. - The professional tax contribution established for the years 2005, 2006 and 2007 is subject to a discount on its share on the rental value of tangible capital assets that, on the date of their creation or first acquisition, occurred between January 1, 2004 and June 30, 2005, inclusive, are eligible for the provisions of section 39 A.
"In order to benefit from the debursement, each year, in respect of the declarations provided for in section 1477, the rental value and address of eligible assets.
"The property for which the debtors request the benefit of the debate may not be subject to the discounts referred to in articles 1647 C to 1647 C quater.
“II. - The amount of the deduction is equal to the proceeds of the rental value of the capital assets referred to in I, after applying all the reductions and deductions to which it may be subject, by the overall rate of the taxation year limited to the overall rate found in the municipality for 2003, if it is lower.
"The basis for this reduction shall not be taken into account for the application of exemptions and slaughter referred to in sections 1464 to 1466 D and 1469 A quater.
"III. - For the purposes of this section, the overall rate is the rate set out in the IV of section 1648 D and the contribution is the occupational tax established for the benefit of the territorial authorities and public intercommunal cooperation institutions and increased the fees and management fees referred to in sections 1599 quinquies, 1607 bis to 1609 F and 1641. Other deductions that may be subject to this assessment shall be effected, if any, after that provided for in this section.
"IV. - The effect of the deduction may not be to increase the contribution referred to in III to less than that resulting from the application of the provisions of section 1647 D."
II. - The V of article 1647 B sexies of the same code is thus written:
"V. - The total amount of deductions granted to a taxpayer under this section and section 1647 C quinquies cannot exceed 76,225 000 EUR. »
In the second paragraph (1°) of section 92, paragraph 2, of the General Tax Code, the words "usually by individuals" are replaced by the words: "in conditions similar to those that characterize an activity carried on by a person who engages in this type of operation on a professional basis".
After article 238 terdecies of the general tax code, an article 238 quaterdecies is inserted as follows:
"Art. 238 quaterdecies. - I. - The surplus-values subject to the regime of articles 39 duodecies to 39 quindecies and carried out as part of a commercial, industrial, artisanal or liberal activity are exempt when the following conditions are simultaneously met:
« 1° The transferor is either:
“(a) A company whose results are subject to income tax;
“(b) A non-profit organization;
"(c) A territorial community or a public intercommunal cooperation institution or one of their public institutions;
"(d) A company whose capital is fully released and held on a continuous basis, for at least 75%, by natural persons or by companies whose capital is held, for at least 75%, by natural persons;
« 2° The assignment is carried out on a costly basis and covers a complete branch of activity;
« 3° The value of the elements of this complete branch of activity used as a base for registration fees payable under sections 719, 720 or 724 does not exceed EUR 300,000.
“II. - By derogation from the provisions of I, the surplus-values made in connection with the assignment of built or unbuilt real property, including, where applicable, in the complete branch of assigned activity, shall remain taxable under the conditions of common law.
"III. - The provisions of I and II apply to transfers between 16 June 2004 and 31 December 2005. »
After Article 724 of the General Tax Code, an article 724 bis is inserted as follows:
"Art. 724 bis. - For transfers referred to in section 238 quaterdecies, and realized between June 16, 2004 and December 31, 2005, the fee due under section 719 is reduced to 0%, provided that the purchaser undertakes at the time of acquisition to maintain the same activity for a minimum of five years from the date of acquisition.
"In the event of non-compliance with the undertaking provided for in the first paragraph, the purchaser is required to complete, at first requisition, the additional tax that was exempted from it. »
I. - Article 2 of Act No. 78-654 of 22 June 1978 concerning professional economic development committees is thus drafted:
“Art. 2. - Professional economic development committees carry out a public service mission which aims to contribute to the preservation of employment and balance of payments by organizing the evolution of structures of creation, production and marketing to ensure their competitiveness, by contributing to the financing of actions of general interest not involved in competition and facilitating this evolution, by helping to the development of young innovative companies, by increasing the productivity by »
II. - Article 4 of the Act is supplemented by a sentence as follows:
"Organisms or businesses of any kind engaged in economic activity and benefiting from the financial assistance of a professional economic development committee, in particular in the form of capital participation, subsidy, loan, advance or guarantee, may be subject to the same control by decree. »
III. - Article 5 of the same law is read as follows:
“Art. 5. - The resources of professional economic development committees include:
" - the proceeds of taxation of all kinds that are affected to them;
" - contributions made by interested companies;
" - compensation for services rendered;
" - the income of the goods and their own values;
" - subsidies;
" - gifts and bequests. »
I. - The general tax code is amended as follows:
1° After Article 1595 bis, an article 1595 bis A is inserted as follows:
"Art. 1595 bis A. - The transfers referred to in Article 724 bis are exempt from the tax provided for in 3° and 4° of Article 1595 bis. » ;
2° After article 1635 sexies, an article 1635 septies is inserted as follows:
"Art. 1635 septies. - Each territorial authority may, on deliberation, exempt from the taxes set out in the 3rd and 4th of Article 1584 and at the 3rd and 4th of Article 1595 the transfers referred to in Article 724 bis made between 16 June 2004 and 31 December 2005.
"Deliberation is notified to the department's tax services, through prefectural services, by September 30, 2004. »
II. - By derogation from the provisions of Articles 635 and 638 of the General Tax Code, transfers that meet the requirements of Article 724 bis of the same Code, carried out between 16 June 2004 and 30 September 2004, shall be registered or declared before 3 November 2004.
III. - Loss of revenue for the departmental equalization funds referred to in Article 1595 bis of the same code resulting from the application of the 1° of the I are compensated by an increase due to the levy on the State's revenues for the compensation of exemptions relating to local taxation. This compensation is calculated according to the additional tax rate scale applicable to the coming into force of this Act.
I. - The first sentence of Article L. 524-2 of the Heritage Code is as follows:
"It is established a preventive archaeology royalty due by public or private individuals planning to perform work affecting the basement and which:
“(a) are subject to prior authorization or declaration under the urban planning code;
“(b) Or give rise to an impact assessment under the environmental code;
"(c) Or, in the case of other frogs, are subject to administrative declaration in advance according to the terms fixed by decree in the Council of State. »
II. - After the words: "for this purpose", the end of Article L. 524-3 of the same code is thus written: "the construction of dwellings carried out by a natural person for himself and the affouillements made necessary for the realization of agricultural, forestry or for the prevention of natural hazards. »
III. - The a and b of Article L. 524-4 of the same code are thus written:
“(a) For work subject to prior authorization or declaration pursuant to the urban planning code, with the exception of subdivisions, the issuance of such authorization or non- opposition to the work;
“(b) For works and developments other than those mentioned in a and giving rise to an impact study, with the exception of the areas of concerted development, the act that decides, possibly after public inquiry, the realization of the project and determines its right of way; "
IV. - Section L. 524-5 of the same code is repealed.
V. - Article L. 524-6 of the same code is as follows:
"Art. L. 524-6. - The royalty of preventive archaeology is not due to the work referred to in I of Article L. 524-7 when the base ground resulted in the collection of the royalty of preventive archaeology pursuant to the provisions of Act No. 2003-707 of 1 August 2003 amending Act No. 2001-44 of 17 January 2001 on preventive archaeology.
"It is not due when the right of construction has already been the subject of an operation aimed at the detection, conservation or preservation by the scientific study of the archaeological heritage, carried out under conditions fixed by decree in the Council of State.
"In the event of a voluntary request for a diagnosis, the amount of the preventive archaeology royalty paid in this respect is deducted from the royalty due to the completion of the development. »
VI. - Article L. 524-7 of the same code is as follows:
"Art. L. 524-7. - The amount of preventive archaeology royalty is calculated as follows:
"I. - When it is collected on the work referred to in Article L. 524-2, the royalty plate shall be constituted by the value of the real estate set comprising the land necessary for the construction, reconstruction or expansion and the buildings whose construction shall be the subject of the authorization to build. This value is determined flatly by applying to the floor surface developed out of work a value to the square meter variable according to the building category. This value is determined in accordance with the provisions of Article 1585 D of the General Tax Code. The constructions that are intended to be assigned to a public service or public utility are assimilated, for the calculation of the royalty plate, to the constructions referred to in 4° of I of Article 1585 D of the same code. The same is true for the spaces fitted mainly for the parking of vehicles, which are subject to the base of the unused surface when it comes to constructions and the ground surface of the work in the other cases.
"The fee is not payable for construction work creating less than 1,000 square metres of non-network surface or, for parking spaces referred to in the preceding paragraph, of surface area.
"The royalty rate is 0.3% of the value of the property set determined in accordance with section 1585 D of the General Tax Code.
“II. - When collected on work referred to in Article L. 524-2 b and c, the amount is equal to EUR 0.32 per square metre. This amount is indexed to the cost index of construction.
"The surface taken into account is as follows:
" - the ground surface of the facilities authorized for the constructions and works subject to administrative authorization that must be preceded by an impact assessment pursuant to Article L. 122-1 of the Environmental Code;
" - the surface on the ground of the modifications and works not subject to administrative authorization which must be preceded by an impact study pursuant to Article L. 122-1 of the Environmental Code on the basis of the file transmitted for possible diagnosis according to articles L. 522-1 and following of this Code;
" - the surface of the area on which the request is made to carry out the diagnosis referred to in the last paragraph of Article L. 524-4;
" - the ground surface of the work subject to prior administrative declaration referred to in Article L. 524-2 of this Code.
"The royalty is not due to the work and facilities carried out on land less than 3,000 square metres. »
VII. - Liabilities of preventive archaeology royalty due, pursuant to Act No. 2003-707 of 1 August 2003 amending Act No. 2001-44 of 17 January 2001 on preventive archaeology, on work subject to authorization or declaration before application of the code of urbanism and the fact-generating act of which took place on 1 November 2003 may apply, until 31 December 2004, to the royalty rules provided for
I. - Article L. 720-1 of the Commercial Code is supplemented by a paragraph as follows:
"The National Program for the Development and Modernization of Commercial and Craft Activities referred to in Article 1 of Act No. 73-1193 of 27 December 1973 on the Guidance of Trade and Crafts expresses the directions of commercial equipment for the implementation of the above-mentioned objectives. »
II. - The 3° of Article L. 720-3 of the same code is supplemented by a sentence as follows:
"When the project concerns the creation or extension of a commercial package, mostly composed of stores specializing in the marketing of low-priced trademark items, the potential effect of the project is also appreciated regardless of the specificity of the trade policy of this type of store; "
I. - After the words: "The Government stops", the end of the last paragraph of Article 1 of Act No. 73-1193 of 27 December 1973 on the orientation of trade and crafts is thus written: "by decree a national programme for the development and modernization of commercial and craft activities. »
II. - The same article is supplemented by a sub-item:
"A report on the directions of this national programme for the development and modernization of commercial and artisanal activities is transmitted by the Government to Parliament. »
6° bis of Article 207 of the General Tax Code is amended as follows:
1° In the first paragraph, after the words: "of the urban planning code", the words are inserted: "as well as low-cost housing companies governed by Article L. 411-2 of the Construction and Housing Code";
2° It is complemented by an e as follows:
“e. Urban renovation operations; "
After the tenth paragraph of Article L. 411-2 of the Construction and Housing Code, it is inserted a paragraph as follows:
" - the alienations of the real estate elements realized under articles L. 443-7 to L. 443-14 and the management of the condominiums from these alienations; "
I. - After the first paragraph of Article L. 31 of the Code of the Field of State, it is inserted a paragraph as follows:
"However, for the purposes of national defence, beneficiaries may be required to be released either by deposit or in advance for all or part of the duration of the authorization or concession, regardless of the duration of the grant. »
II. - Article L. 33 of the same code is as follows:
"Art. L. 33. - The domain service may revise the financial conditions of the authorizations or concessions, upon the expiry of each period stipulated for the payment of the royalty, notwithstanding, if any, any provisions contrary to the act of authorization or concession.
"When the fee has been paid in advance, these provisions are applicable for the portion of the royalty corresponding to the remaining period to be run. »
III. - After article L. 33 of the same code, an article L. 33-1 is inserted as follows:
"Art. L. 33-1. - In the event of withdrawal of the authorization before the term provided, for a reason other than the non-performance of its terms and conditions, the royalty paid in advance shall be returned pro rata temporis to the licensee. »
IV. - Contracts involving the realization, modification, extension and maintenance of buildings meeting the needs of the national defence may provide for the payment by the contractor of a comprehensive, capitalized and payable in advance.
After the 3 of Article L. 562-1 of the monetary and financial code, it is inserted a 3 bis as follows:
"3 bis. Institutions or unions governed by titles III and IV of Book IX of the Social Security Code or under Article II of Article L. 727-2 of the Rural Code; "
Article 3 of Act No. 72-657 of 13 July 1972 establishing measures for certain categories of older merchants and craftsmen is thus amended:
1° The last sentence of the sixth preambular paragraph is deleted;
2° After the sixth preambular paragraph, two sub-items are inserted:
"When the turnover at the square metre is between EUR 1,500 and EUR 12,000, the tax rate is determined by the following formula: EUR 9.38 + [0,002 35 x (CA/S - 1,500)], in which CA refers to the annual turnover excluding tax from the subject establishment, expressed in euros, and S refers to the surface of the taxable premises, expressed in square metres.
"When the property also has a retail sale of fuels, unless its main activity is the sale or repair of motor vehicles, this formula is replaced by the following formula: EUR 11.39 + [0,002 31 x (CA/S - 1 500)] EUR. » ;
3° At the beginning of the seventh paragraph, the words: "The same decree" are replaced by the words: "A decree";
4° In the second paragraph, the words "in section 29 of Act No. 73-1193 of 27 December 1973 on the orientation of trade and craftsmanship" are replaced by the words "in section L. 720-5 of the Commercial Code".
Act No. 93-1419 of 31 December 1993 on National Printing is amended as follows:
1° Article 3 is thus written:
“Art. 3. - Officials governed by Decree No. 69-795 of 7 August 1969 establishing the special status of the technical officials of the National Printer carry out their activities within the Ministry responsible for the economy, finance and industry and are assigned to one of the departments of this department or are in a position of activity within the society of National Printing.
"These officials may be integrated on their application in a body or framework of employment of the public service of the State, the territorial public service or the hospital public service. This integration is subordinate to a one-year period of detachment. Depending on the qualifications of the public servants, it is carried out, notwithstanding the rules relating to the recruitment of host bodies or employment frameworks, with the exception of those requiring the performance of duties corresponding to the detention of a specific title or diploma.
"Reception authorities or organizations may benefit from financial or support measures at the expense of the National Printer.
"The conditions for the application of this article are specified by a decree in the Council of State. » ;
2° After Article 4, an article 4-1 is inserted as follows:
"Art. 4-1. - The workers of the National Printer referred to in section 4 of this Act, as well as the personnel, who hold an indefinite public law contract on 31 December 1993, may be recruited on their application as a non-public law officer by one of the public authorities or public administrative institutions referred to in section 2 of Act No. 83-634 of 13 July 1983 on the rights and obligations of public servants.
"In this capacity, they benefit from an indefinite commitment, legal and regulatory provisions governing non-public service officials to which the community or public institution recruits them and, under conditions established by a decree in the Council of State, regulatory provisions governing these same officials. Administrations or host agencies may benefit from financial measures or support to the National Printer.
"In this situation, the workers of the National Printer referred to in Article 4 of this Law may apply to retain, as a personal measure, the benefit of the maintenance of pension benefits identical to those provided to the workers under the statute of the State industrial establishments. The amount of contributions to old-age risk will be the same as that paid to workers under the status of state industrial establishments. The conditions for the application of this paragraph are specified by a decree in the Council of State. »
In the II of section 57 of Act No. 2003-721 of 1 August 2003 for the economic initiative, the date: "July 1, 2004" is replaced by the date: "November 1, 2004".
This law will be enforced as a law of the State.
Done at Saint Paul, August 9, 2004.Jacques Chirac
By the President of the Republic:
The Prime Minister,
Jean-Pierre Raffarin
Minister of State, Minister of Economy,
finance and industry,
Nicolas Sarkozy
Minister of Employment, Labour
and social cohesion,
Jean-Louis Borloo
Minister of Equipment, Transportation,
of land use,
tourism and the sea,
Gilles de Robien
Minister of Culture
and communication,
Renaud Donnedieu de Vabres
Minister Delegate
small and medium-sized enterprises,
trade, crafts,
liberal professions
and consumption,
Christian Jacob
Secretary of State in the budget
and budgetary reform,
Dominic Bussereau
(1) Act No. 2004-804.
- Preparatory work:
National Assembly:
Bill No. 1676;
Report of Mr. Gilles Carrez, on behalf of the Finance Committee, No. 1682;
Discussion and adoption, after an emergency statement, June 24, 2004.
Senate:
Bill, adopted by the National Assembly, No. 379 (2003-2004);
Report of Mr. Philippe Marini, on behalf of the Finance Committee, No. 407 (2003-2004);
Discussion and adoption on 15 July 2004.
National Assembly:
Bill, amended by the Senate, No. 1734;
Report of Mr. Gilles Carrez, on behalf of the Joint Parity Commission, No. 1739;
Discussion and adoption on 29 July 2004.
Senate:
Report of Mr. Philippe Marini, on behalf of the Joint Parity Commission, No. 423 (2003-2004);
Discussion and adoption on 29 July 2004.
- Constitutional Council:
Decision No. 2004-502 DC of 5 August 2004 published in the Official Journal of this day.
