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Act No. 2006 - 1666 Finance For 2007 On December 21, 2006

Original Language Title: LOI n° 2006-1666 du 21 décembre 2006 de finances pour 2007

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ECONOMIE , LOI DE FINANCES FOR 2007 , LFI 2007 , CGI , CODE CIVIL , CODE DES DOUANES , CGCT , CSS , CMF , ENVIRONMENT CODE , RURAL CODE , CODE OF MILITARY PENSIONS INSTRUCTIONS AND VICTIMS OF THE GUER, CODE OF THE WORK , CODE OF THE PATRIMOINE , CODE OF THE COMMERCE , CODE OF THE JUDICIAL ORGANIZATION , CODE OF THE ENTREE AND OF THE SEJOURS , OUTIEN , POUVOIR D'ACHAT , PROMOTION OF THE WORK

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JORF n°299 of 27 December 2006 page 19641
text No. 1



LOI no. 2006-1666 of 21 December 2006 of finance for 2007 (1)

NOR: ECOX0600160L ELI: http://www.legifrance.gouv.fr/eli/loi/2006/12/21/ECOX0600160L/jo/texte
Alias: http://www.legifrance.gouv.fr/eli/loi/2006/12/21/2006-1666/jo/texte


The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:

  • PART I GENERAL CONDITIONS OF THE FINANCIAL EQUILIBRE
    • PART I: PROVISIONS RELATING TO RESOURCES


      I. IMPOSTS AND RESOURCES
      A. - Authorization to collect taxes and products

      Article 1


      I. - The collection of taxes, products and revenues assigned to the State to territorial authorities, public institutions and various bodies authorized to collect them continues to be carried out during 2007 in accordance with the laws and regulations and the provisions of this Act.
      II. - Except as otherwise provided, this Act applies:
      1° Income tax due in 2006 and subsequent years;
      2° A corporate tax on the results of the fiscal years ended December 31, 2006;
      3° Effective January 1, 2007 for other tax provisions.


      B. Tax measures

      Article 2


      I. - Article 197 I of the General Tax Code is amended as follows:
      1° The first draft is as follows:
      “1. The tax is calculated by applying to the fraction of each share of income that exceeds 5,614 EUR the rate of:
      " - 5.50 % for the fraction greater than 5,614 EUR and less than or equal to 11,198 EUR;
      « - 14 % for the fraction greater than 11 198 EUR and less than or equal to 24 872 EUR;
      " - 30% for the fraction greater than EUR 24,872 and less than or equal to EUR 66,679;
      " - 40% for the fraction above 66,679 EUR. » ;
      2° In the 2, the amounts "2 159 EUR", "3,736 EUR", "829 EUR" and "611 EUR" are replaced respectively by the amounts "2 198 EUR", "3 803 EUR", "844 EUR" and "622 EUR";
      3° In the 4th, the amount "407 EUR" is replaced by the amount "414 EUR".
      II. - In the second paragraph of section 196 B of the same code, the amount "5,398 EUR" is replaced by the amount "5,495 EUR".
      III. - In 2007, the instalments and monthly levies provided for in articles 1664 and 1681 B of the general tax code are reduced to a maximum of 8% within the total limit of EUR 300, under conditions fixed by decree in the Council of State.
      These provisions do not deprive the taxpayer of the ability to modify its instalments or monthly deductions if the taxpayer considers that all of its payments after the reduction provided for in the first paragraph exceeds the amount of the tax owing.

      Article 3


      2 of Article 163 quatervicies of the General Tax Code is amended as follows:
      1° In the first paragraph (a), after the words: "recognized under the previous year", the words are inserted: "or, for persons who have not been taxed domiciled in France in the three calendar years preceding that in which they reside, under that last year,";
      2° It is added a d as follows:
      "(d) Persons who, for reasons that are not related to the implementation of judicial, tax or customs procedures, have not been taxed domiciled in France during the three calendar years prior to the one in which they reside are entitled under this last year a supplementary deduction limit equal to the three-fold amount of the difference defined in a. »

      Article 4


      I. - In the third paragraph of Article 170 of the General Tax Code, the words: "of Article 81 A" are replaced by the words: "Articles 81 A and 81 B", after the words: "Article 150-0 D bis", are inserted the words: ", the revenues exempted under Articles 163 quinquies B to 163 quinquies C bis", and the words: "more
      II. - The 1st of the IV of Article 1417 of the same code is thus amended:
      1° The a is supplemented by the words: "as well as the amount of contributions or premiums deducted under section 163 quatervicies";
      2° In the c, the words "at Article 81 A" are replaced by the words "at Articles 81 A and 81 B", the words "as well as" are deleted, and are added the words: "and those exempted under Articles 163 quinquies B to 163 quinquies C bis";
      3° In the d, the words: "in application of" are replaced by the words: "in application of 1, 1 bis and".

      Article 5


      I. - 1. The amounts and rates applicable to the 2006 income set out in section 200 sexies of the General Tax Code as set out in the A of section 6 of Act No. 2005-1719 of 30 December 2005 are replaced by the following amounts and rates:


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1



      2. In the c of 3° of the A of the II of the article 200 sexies of the same code, the rate: "5.5%" is replaced by the rate: "5.1%".
      II. - The I of the article 200 sexies of the same code is supplemented by a C as follows:
      "C. - Members of the tax shelter shall not be liable to the solidarity tax on the fortune referred to in section 885 A for the year of realization of the earnings of professional activity referred to in the first paragraph of this section. »
      III. - The Government shall submit to the Finance Committees of the two Houses of Parliament, by 1 September 2007, a report on the terms and conditions for the reconciliation of the payment of the employment allowance and the period of activity, and the terms and conditions for the registration of the amount of the employment premium on the payroll.

      Article 6


      Article 775 bis of the General Tax Code is read as follows:
      "Art. 775 bis. - Deductible, for their nominal value, from the assets of succession, annuities and allowances paid or due to the deceased in compensation for personal injury related to an accident or illness. »

      Article 7


      I. - The fifth paragraph of Article 2425 of the Civil Code is as follows:
      "The registration of the legal mortgage of the Treasure or of a conservatory judicial hypothec is deemed to be from a precedence to that conferred on the recharging agreement when the advertisement of this agreement is after the registration of this mortgage. »
      II. - Article 45-4 of the Act of 1 June 1924 bringing into force French civil law in the departments of Bas-Rhin, Haut-Rhin and Moselle is thus drafted:
      "Art. 45-4. - The registration of the legal hypothec of the Treasury or of a conservatory judicial hypothec is deemed to be of a prior rank to that conferred on the recharging agreement when the advertisement of this agreement is after the registration of this mortgage. »
      III. - The annuitant entered and entered under the conditions set out in section 59 of Order No. 2006-346 of 23 March 2006 relating to security rights shall be exempted from the fixed registration fee provided for in section 680 of the General Taxes and Land Advertising Tax Code provided for in section 844 of the same Code, subject to the following conditions:
      1° It is concluded by a natural person and concerns a mortgage registered as a guarantee of an obligation that it has itself contracted;
      2° It is registered before January 1, 2009.
      IV. - The III applies to notarial acts established as of September 27, 2006.

      Article 8


      Section 885 J of the General Tax Code is supplemented by a paragraph as follows:
      "Up to 31 December 2008, the term of at least fifteen years is not required for contracts and plans created by sections 108, 109 and the fifth paragraph of section 111 of Act No. 2003-775 of 21 August 2003 on pension reform when the subscriber adheres to it less than fifteen years before the age giving the right to the liquidation of a full-rate pension. »

      Article 9


      In article 885 J of the General Tax Code, after the words: "and whose entry into enjoyment is made", the words ", as soon as possible."

      Article 10 Learn more about this article...


      I. - The general tax code is amended as follows:
      1° Section 200 is amended as follows:
      (a) In the 1st, after the words: "public utility" are inserted the words: "subject to 2 bis";
      (b) After 2, it is inserted a 2 bis as follows:
      "2 bis. Also open the right to tax reduction the donations to the "Foundation of heritage or to a foundation or association that irrevocably affects these donations to the "Foundation of heritage, in order to subsidize the realization of the works provided by the conventions concluded under Article L. 143-2-1 of the code of heritage between the "Foundation of heritage and the owners of buildings, natural persons or civil societies
      "The buildings mentioned in the first paragraph of this 2 bis shall not be subject to commercial exploitation.
      "The donor or one of the members of his tax home shall not have entered into a convention with the "Foundation of Heritage pursuant to Article L. 143-2-1 referred to above, shall be the owner of the building on which the work is carried out or be an ascendant, descendant or collateral of the owner of that building. In the event that the property is held by a corporation referred to in the first paragraph of this 2 bis, the donor or any of the members of its tax home shall not be associated with that corporation or an ascendant, descendant or collateral of the partners of the property owner's corporation.
      "Donations to other recognized foundations or associations of public utility approved by the Minister responsible for the budget whose purpose is cultural, with a view to subsidizing the conservation, restoration or accessibility of classified or registered historical monuments, are entitled to tax reduction under the same conditions. » ;
      (c) In the first sentence of 5, the words "and 1 ter" are replaced by the words ", 1 ter and 2 bis";
      2° After the sixth paragraph (e) of 1 of Article 238 bis, it is inserted a f as follows:
      “(f) From the "Foundation of heritage or of a foundation or association that irrevocably affects these payments to the "Foundation of heritage, in order to subsidize the realization of the works provided by the conventions concluded under Article L. 143-2-1 of the code of heritage between the "Foundation of heritage and the owners of buildings, natural persons or civil societies composed solely of natural persons and whose purpose is exclusive the management and
      "The buildings mentioned in the first paragraph of this f shall not be subject to commercial exploitation.
      "The directors or members of the board of directors or the board of directors of the corporation shall not have entered into an agreement with the "Foundation of Heritage pursuant to Article L. 143-2-1, referred to above, to own the building on which the work is carried out or to be a spouse, ascendant, descendant or collateral of the owner of that building. When the building is owned by a corporation referred to in the first paragraph of this f, the partners may not be leaders or members of the board of directors or the board of directors of the donor corporation or of a corporation that would maintain with the donor company dependency links within the meaning of Article 39 of this Code. The executives or members of the board of directors or board of the donor corporation may not be a spouse, ascendant, descendant or collateral of the partners of the civil society that owns the building.
      "Donations to other recognized foundations or associations of public utility approved by the Minister responsible for the budget of which the object is cultural, with a view to subsidizing the conservation, restoration or accessibility of classified or registered historical monuments are entitled to tax reduction under the same conditions. »
      II. - The Heritage Code is amended as follows:
      1° The fourth paragraph of Article L. 143-2 is supplemented by the words: ", as well as for the preservation of property under the conditions laid down in Article L. 143-2-1";
      2° After Article L. 143-2, an article L. 143-2-1 is inserted as follows:
      "Art. L. 143-2-1. - I. - The "Foundation of Heritage concludes with private owners of built buildings classified as historical monuments, registered in the supplementary inventory or having received the label provided for in Article L. 143-2, a convention for the realization of conservation work of all or a fraction of the protected parts of these buildings. These conventions are, upon signature, made public.
      "A decree specifies the modalities for the application of this I.
      “II. - The conventions provide for the nature and cost estimate of the work.
      "III. - Conventions relating to buildings classified as historical monuments, listed in the supplementary inventory, further provide that the owner undertakes to comply with the following conditions:
      “(a) Keep the building for at least ten years from completion date. When the building is owned by a corporation, shareholders must also commit to retain all of their securities for the same period;
      “(b) Open to the public, under conditions set by decree, the protected parties that have been the subject of this work, for at least ten years from the date of completion of the work.
      "IV. - The "Foundation of Heritage receives, with a view to subsidizing the work provided for in the conventions referred to in I, II and III, donations made directly by donors and donations to associations or foundations that have been irrevocably affected by the conditions laid down in Article L. 143-9. At least 95% of donations or assignments received must be used to subsidize work.
      "These donations may be, on the day of their payment, prioritized by the donor to one of the conventions made public.
      "The "Foundation of Heritage shall issue, for the benefit of the reduction of income tax referred to in 2 bis of section 200 of the General Tax Code, the attestation provided for in 5 of the same article.
      "V. - In the event of non-compliance with the commitments set out in the III or in the case of the use of the grant for an object other than that for which it was paid, the owner is required to remit to the "Foundation of Heritage the amount of the subsidy, reduced by 10% for each year, beyond the fifth, during which the commitments were met. However, in the event of free transmission, the heirs, legatees or donates may collectively request the resumption of these commitments for the remaining period of time on the date of transmission. » ;
      3° After Article L. 143-14, an article L. 143-15 is inserted as follows:
      "Art. L. 143-15. - When they subsidize works referred to in 2 bis of Article 200 of the General Code of Taxes or in the 1st of Article 238 bis of the same Code, the foundations or associations recognized as of public utility referred to in these articles shall conclude with the owners of the monuments concerned of the conventions which, made public at the time of their signature, shall comply with the conditions set out in Article L. 143-2-1 of this Code, subject to the words » ;
      4° After the seventh paragraph of Article L. 143-6, it is inserted a f as follows:
      “(f) A representative of associations of protected monuments owners. » ;
      5° In the first paragraph of Article L. 143-7, after the words "donations and bequests", the words "subject to the provisions of Article L. 143-2-1".
      III. - The I applies on the basis of the taxation of revenues for the year 2007 and on payments made for the years that begin on or after January 1, 2007.

      Article 11


      Article 199 quindecies of the general tax code is thus written:
      "Art. 199 quindecies. - Taxpayers, domiciled in France within the meaning of Article 4 B and who are welcomed in an establishment or in a service mentioned in the 6th of Article L. 312-1 of the code of social action and families, in an establishment mentioned in the 2nd of Article L. 6111-2 of the code of public health or in an institution intended to provide benefits of a comparable nature and quality The annual amount of tax reduction expenses may not exceed EUR 10,000 per hosted person. »

      Article 12


      The premiums paid by the state after consultation or deliberation of the National High-level Sport Commission to athletes medallisted at the 2006 Olympic and Paralympic Winter Games in Turin are not subject to income tax.

      Article 13


      I. - After article 220 octies of the general tax code, it is inserted an article 220 decies as follows:
      "Art. 220 decies. - I. - A company is described as a small and medium-sized growth company when it simultaneously meets the following conditions:
      « 1° It is subject to corporate tax;
      « 2° It employs less than two hundred and fifty employees. In addition, it has either made an annual turnover of not more than 50 million euros during the fiscal year, reduced or increased to 12 months, or a total of balances not exceeding 43 million euros. These conditions apply to the fiscal year for which the tax reduction referred to in II is calculated. For companies members of a group within the meaning of section 223 A, these thresholds are defined as the sum of the business figures and the sum of the number of the members of that group;
      « 3° Its capital or voting rights are not held up to 25 per cent or more by one or more companies that do not meet the conditions set out in 2°, or by companies that meet the conditions set out in 2° but whose capital or voting rights are held up to 25 per cent or more by one or more companies. This condition must be fulfilled during the period corresponding to the current fiscal year and the two exercises mentioned in the 4th. To assess compliance with this condition, the percentage of capital held by venture capital corporations, joint venture investment funds, regional development companies, innovation financial companies and unipersonal venture investment companies in the enterprise is not taken into account, provided that there is no dependency link within the meaning of the 12 of section 39 between the enterprise and the latter companies or funds. For the member societies of a group, the condition of the composition of the capital must be fulfilled by the parent company of the group;
      « 4° It employs at least twenty employees in the fiscal year for which the tax reduction referred to in II is calculated. In addition, staff costs, excluding those related to executives, increased by at least 15% for each of the previous two years, reduced or increased, if any, to twelve months.
      “II. - A. - Companies that meet the conditions set out in I receive a tax reduction equal to the product:
      « 1° The relationship between:
      “(a) The rate of increase, within the 15 per cent limit, of personnel costs, excluding those related to executives, incurred during the year from the same-kind expenditures incurred in the previous year. For the purposes of this provision, the exercises are, if any, carried or reduced to twelve months;
      “(b) And the rate of 15%;
      « 2° And the difference between:
      “(a) The set, on the one hand, of the corporate tax due for the fiscal year and, on the other hand, of the annual lump-sum tax calculated on the basis of the turnover realized under the same fiscal year;
      “(b) And the average amount of the same set paid for the previous two years.
      "B. - The corporation tax paid referred to in the A is the amount of the corporate tax actually paid, after any charge of reductions and tax credits. For companies members of a group within the meaning of section 223 A, the corporate tax paid referred to in A is the amount that they should have paid in the absence of the regime provided for in section 223 A.
      "III. - For the purposes of 4° of I and 1° of the A of II, staff costs include wages and accessories as well as related social expenses as they correspond to mandatory contributions.
      "IV. - A. - For the determination of the rate of increase in the sum of personnel expenses defined in 4° of I and 1° of the A of II, mergers, contributions or similar transactions are deemed to have occurred the year before the year in which they are carried out.
      "B. - For the determination of the change in corporate tax amounts and annual lump-sum taxation amounts defined in 2° of the A of the II, mergers, contributions or similar transactions are deemed to have occurred the fore-last fiscal year prior to the year in which the tax reduction is calculated.
      "V. - Companies exempted completely or partially from corporate tax under sections 44 sexies, 44 sexies A, 44 octies, 44 octies A, 44 decies and 44 undecies are entitled to the tax reduction provided for in II from the fiscal year in which all exemptions have ceased.
      "For the determination of the tax reduction, these companies calculate the corporate tax that in the absence of any exemption they would have had to pay for the two fiscal years prior to that for which the tax reduction is determined, after the charge of the tax reductions and tax credits that they have benefited if applicable. These companies also calculate the annual lump-sum tax that they should have paid on the basis of the turnover of each of the two fiscal years before the tax reduction is determined.
      "VI. - Companies subject to income tax that are transformed into companies subject to corporate tax benefit from the tax reduction provided for in II from the first fiscal year under which they are subject to corporate tax.
      "For the determination of the tax reduction, these companies calculate the corporate tax on the taxable income that was subject to the income tax for the two fiscal years preceding that for which the tax reduction is determined, after the charge of the tax reductions and tax credits that they have benefited if applicable. These companies also calculate the annual lump-sum tax amount that they should have paid, based on the turnover of each of the two fiscal years prior to the tax reduction, as if they were subject to that tax.
      « VII. - Companies that have benefited from the tax reduction mentioned in II continue to benefit from the first year in which, among the conditions mentioned in I, they do not meet the condition listed in 4° of the same I and relative to the increase in personnel costs.
      « VIII. - I to VII shall apply to the limits and conditions set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001 concerning the application of Articles 87 and 88 of the EC Treaty to the minimizing aids.
      « IX. - A decree sets the conditions for the application of this article, including the declarative obligations. »
      II. - After article 220 R of the same code, it is inserted an article 220 S so drafted:
      "Art. 220 S. - The tax reduction defined in section 220 decies is charged on the corporate tax for the fiscal year in which the tax reduction was calculated. »
      III. - Article 223 O of the same code is supplemented by a s as follows:
      "(s) From the tax reduction calculated under section 220 decies. »
      IV. - Article 199 ter B of the same code is amended as follows:
      1° In the eighth paragraph, after the words: "by exception to the provisions" are inserted the words: "of the third sentence";
      2° It is added a paragraph to read:
      "With the exception of the provisions of the third sentence of the first paragraph, the debt owed by small and medium-sized enterprises referred to in section 220 decies for the years in which they benefit from the tax reduction provided for in the same section or that recognized by young innovative companies referred to in section 44 sexies-0 A is immediately refundable. »
      V. - A. - I to III apply to open periods between January 1, 2006 and January 1, 2009.
      B. - The 2nd of the IV applies to receivables determined from the research tax credit calculated under the expenditures as of January 1, 2006.

      Article 14 Learn more about this article...


      I. - Section 39 bis A of the General Tax Code is amended as follows:
      1° In the first paragraph of 1:
      (a) The words: "a newspaper, or a monthly or bimonthly publication devoted to political information for a large part," are replaced by the words: "a daily newspaper, or a monthly periodicity publication devoted to political and general information to a large extent."
      (b) The year: "2006" is replaced by the year: "2010";
      2° A du 1 is thus written:
      “(a) Acquisitions of materials, furniture, land, constructions, to the extent that these assets are strictly necessary for the operation of the newspaper or publication, and taken of participation in press companies that have as their main activity the publishing of a newspaper or publication referred to in the first paragraph or in companies whose main activity is to provide services to these press companies in the fields of information, distribution or distribution »
      3° After 2, it is inserted a 2 bis as follows:
      "2 bis. A decree in the Council of State specifies the characteristics, including content and editorial surface, of the publications mentioned in 1 and 2 which are viewed as devoted to political and general information. »
      II. - After the article 220 octies of the same code, it is inserted an article 220 undecies as follows:
      "Art. 220 undecies. - I. - Companies subject to corporate tax may benefit from a tax reduction equal to 25% of the amount of the amounts paid for cash subscriptions made between January 1, 2007 and December 31, 2009 to the capital of companies subject to corporate tax under the terms of common law and operating either a daily newspaper, or a publication of a maximum monthly periodicity devoted to political and general information.
      “II. - The subscriber must retain, for five years from the cash subscription, the securities that have opened the right to tax reduction.
      "III. - For the purposes of the I, there must be no dependency link, within the meaning of 12 of section 39, between the subscriber and the beneficiary entity of the subscription.
      "IV. - The benefit of the tax reduction referred to in I is reserved for companies that are not themselves beneficiaries of subscriptions that have opened up the same tax reduction for the benefit of their author.
      "V. - The tax reduction applies to the corporate tax for the fiscal year in which the cash subscriptions referred to in I were made.
      "When the amount of the tax reduction exceeds the amount of the tax due, the unlicensed balance is neither restitutable nor deferable.
      "VI. - In the event of non-compliance with the condition provided for in II, the amount of the tax reduction increases the corporate tax due in the year in which this condition is no longer met.
      « VII. - A decree in the Council of State specifies the characteristics, including content and editorial surface, of the publications mentioned in I that are viewed as devoted to political and general information.
      « VIII. - A decree specifies the terms and conditions for the application of this article, including the reporting obligations to companies. »

      Article 15


      At the end of the e bis of Article 244 quater B of the General Tax Code, the words ", within the limit of EUR 120,000 per year" are deleted.

      Article 16


      I. - Article 244 quater B of the General Tax Code is amended as follows:
      1° In e and e bis, after the words: "patents" are inserted the words: "and plant certificates";
      2° In the f, after the words: "patents" are inserted the words: "and plant certificates".
      II. - I applies to tax credits calculated for expenditures as of January 1, 2006.

      Article 17


      In the second paragraph of section 223 septies of the General Tax Code, the amount "300,000 EUR" is replaced by the amount "400,000 EUR".

      Article 18


      2° of Article 150-0 D ter of the general tax code is supplemented by a sub-item:
      "However, this condition is not required when the exercise of a liberal profession is in the form of an anonymous corporation or a limited liability corporation and that the shares or shares of these companies are professional property for their holders who exercised their principal profession on an ongoing basis during the five years preceding the assignment; "

      Article 19


      I. - 3° of Article 151 septies A of the General Tax Code is thus written:
      « 3° The assignor shall cease all functions in the assigned individual enterprise or in the corporation or group of which the rights or shares are assigned and shall assert its pension rights, either in the year following the assignment, or in the year preceding the assignment if these events are after December 31, 2005; "
      II. - The c of 2° of Article 150-0 D ter of the same code is thus written:
      "(c) Cessate any position in the corporation whose securities or rights are transferred and assert its retirement rights, either in the year following the assignment, or in the year preceding the transfer, if these events are after December 31, 2005; "
      III. - This section applies to assignments made on or after 1 January 2006.

      Rule 20


      I. - Section 151 septies A of the General Tax Code is amended as follows:
      1° After I, it is inserted an Ibi as follows:
      "I bis. - The exemption provided for in I shall apply under the same conditions to the deferral of valuations on the basis of the I ter of section 93 quater, to the I of section 151 octies and to the I and II of section 151 octies A."
      2° After the IV, an IV bis is inserted as follows:
      "IV bis. - In the event of an assignment of shares or shares of companies liable to corporate tax or an equivalent tax or subject to an option to that tax, making a taxable surplus-value on the basis of the I ter of section 93 quater, of the I of section 151 octies, of I and II of section 151 octies A or of section III thereof,
      « 1° The transferor:
      “(a) Must have exercised, on a continuous basis during the five years preceding the assignment, one of the functions listed in the 1st of Article 885 O bis and under the conditions set out in the same 1st in the corporation whose titles are assigned;
      “(b) Ceases any function in the corporation whose securities are transferred and asserts its retirement rights, either in the year following the assignment, or in the year preceding the transfer if these events are after December 31, 2005;
      "(c) Completes the condition provided for in 4° of I;
      « 2° The assignment deals with the entire securities of the company;
      « 3° The company whose titles are given:
      “(a) Responds to the conditions set out in 5° and 6° of I;
      “(b) At its head office in a Member State of the European Community or in another State Party to the Agreement on the European Economic Area which concluded with France a tax convention that contains an administrative assistance clause to combat tax evasion or fraud;
      "(c) Must have exercised, on an ongoing basis during the five years preceding the assignment, a commercial, industrial, artisanal, liberal or agricultural activity, with the exception of the management of its own movable or real estate heritage.
      "The exemption referred to in the first paragraph of this IV bis shall be questioned if the assignor falls within the situation referred to in 4° of I at any time during the three years following the completion of the assignment of all securities. »
      II. - Article 150-0 D bis V of the same code is amended as follows:
      1° The 4th is thus written:
      « 4° In the event of an expensive assignment of securities or rights received in remuneration of a contribution made under the regime provided for in the I ter of Article 93 quater, at the I of Article 151 octies or to the I and II of Article 151 octies A, beginning on 1 January 2006 or, if it is later, from 1 January of the year in which the commercial, commercial, »
      2° The 5th is repealed.
      III. - Article 150-0 D ter II of the same code is amended as follows:
      1° The 4th is thus written:
      « 4° In the event of an expensive assignment of securities or rights received in remuneration of an intake made under the regime provided for in the I ter of section 93 quater, at the I of section 151 octies or I and II of section 151 octies A, beginning on 1 January of the year in which the intaker began its commercial, industrial, artisanal, liberal or agricultural activity; »
      2° The 5th is repealed.
      IV. - I to III are applicable to transfers made on or after January 1, 2006.

      Article 21


      I. - Section 209 of the General Tax Code is supplemented by a VII as follows:
      « VII. - The costs associated with the acquisition of participating securities defined in the eighteenth paragraph of the 5th paragraph of Article 39 are not deductible under their commitment exercise but are incorporated in the return price of such securities. For the purposes of the provisions of the preceding sentence, the acquisition fee is defined as the transfer fees, fees, commissions and costs of documents related to the acquisition.
      "The fraction of the return price of the securities mentioned in the first paragraph corresponding to these acquisition fees may be amortized over five years from the date of acquisition of the securities. »
      II. - The I applies to expenses incurred in the fiscal years ended December 31, 2006 and related to the acquisition of equity securities in the same fiscal years.

      Article 22


      I. - In the eighteenth paragraph of the 5th paragraph of Article 39 of the General Code of Taxes, the words: "or, when their return price is at least 22.8 million , which meet the conditions that apply to this regime other than the detention of at least 5% of the capital of the issuing company" are deleted.
      II. - Article 219 of the same code is amended as follows:
      1° Abis is supplemented by a sub-item:
      "The long-term shortfalls that exist at the opening of the first year beginning on 1 January 2005 are attributed to the long-term surplus-values imposed at the rate of 15%. The surplus of long-term impairments incurred in an open year beginning on 1 January 2005 and related to items other than the equity set out in the third paragraph of the a quinquies may be deducted from the profits of the liquidation year of a business on the basis of 15/33.33 of its amount; »
      2° Before sexies, it is inserted a sexies-0 as follows:
      "a sexies-0) For the fiscal years ended on 31 December 2006, the long-term surplus and less-value regime ceases to apply to the surplus or less-value derived from the assignment of titles, other than those mentioned in the third paragraph of the a quinquies, whose return price is not less than EUR 22.8 million and which meet the conditions that are entitled to the scheme of parent companies other than the detention of at least 5% of the capital of the issuing company.
      "The depreciation provisions for securities excluded from the long-term surplus or lesser-value regime under the first paragraph cease to be subject to the same regime.
      "The long-term shortfalls in respect of these securities excluded from the long-term surplus and less-value regime under the first paragraph, and remaining to be deferred to the opening of the first fiscal year ended on 31 December 2006, may, after compensation with long-term surplus-values and taxable products at the rate referred to in a, be imputed on the basis of 15/33.33 of their amount on taxable profits, within the limits of the net gains »

      Article 23


      I. - Table B 1 of Article 265 of the Customs Code is supplemented by two lines as follows:


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1



      II. - The c of 1 of Article 265 bis A of the same code is supplemented by the words: "or superethanol E85 taken from the Identification Index 55".
      III. - Article 266 quindecies of the same code is amended as follows:
      1° In the I, the words: "and the gazole taken from the index 22" are replaced by the words: ", the gazole taken from the index 22 and the superethanol E85 taken from the index 55";
      2° At the beginning of the 1st of the III, after the words: "For essences" are inserted the words "or the superethanol E85".

      Article 24


      In the c of the 4th of Article 261 D of the General Tax Code, the word "commercial" is replaced by the words "or convention of all nature".

      Rule 25


      I. - After section 613 bis of the General Tax Code, a chapter IV bis is inserted as follows:


      “Chapter IV bis



      « Tax on shows -
      Tax on automatic devices


      "Art. 613 ter. - Automatic devices installed in public places are subject to a fixed-rate annual tax.
      "Automatic devices are those that provide a spectacle, a hearing, a game or amusement and that are equipped with a mechanical, electrical or other device, allowing them to start, operate or stop.
      "They are not subject to this tax the devices equipped with individual listeners installed in the recording rooms in which they are not used any consumption.
      "Art. 613 quater. - The tax rate for automatic devices is set at 5 per device per year.
      "Art. 613 quinquies. - The tax debtor is the operator of automatic appliances that ensures the maintenance of the tax, which cashes all revenues and records the profits or losses.
      "Art. 613 sexies. - The tax is liquidated and recovered by the customs and indirect duties administration upon filing the declaration under section 613 octies and at the annual filing of the renewal declaration under section 613 nonies.
      "Art. 613 septies. - Automatic appliances commissioned from 1 July 1987 shall be equipped with a revenue meter whose characteristics and operating procedures are fixed by order.
      "Art. 613 octies. - Operators of automatic equipment shall, twenty-four hours before the establishments are opened or twenty-four hours before the opening to the public of the fair, as the case may be, make the declaration to the customs administration and indirect duties nearest to the place of operation of the aircraft.
      "Art. 613 nonies. - For automatic devices operated by persons not subject to the ambulant activities regime, provided for in articles 1 and 2 of Act No. 69-3 of 3 January 1969 on the exercise of ambulant activities, having exclusive activities the holding of public entertainment facilities:
      « 1° The statement under section 613 octies must be supported by an excerpt from the trade and corporate register and be consistent with the model set by a Budget Minister's order that further specifies the terms and conditions for filing the statement with the administration.
      "Each automatic device is the subject of a separate statement. This is, as the case may be, a declaration of first commission or, in the case of an automatic device already operated the previous year, a renewal declaration;
      « 2° The first-aid declaration is filed at least twenty-four hours before the date of installation of the automatic device and the renewal declaration between January 1 and March 31 of each year;
      « 3° In return for the full payment of the annual tax, the administration shall give the operator a thumbnail that must be affixed to the automatic device to which it relates.
      "The thumbnail can be deferred from a device removed from the operation on a new device put into service to replace it.
      "Art. 613 decies. - For automatic appliances operated during the duration and in the enclosure of the fairs by persons subject to the ambulant activities regime provided for in sections 1 and 2 of Act No. 69-3 of 3 January 1969 referred to above, the declaration provided for in section 613 octies is subscribed to the administration no later than twenty-four hours before the opening date to the public of the fair.
      "Art. 613 undecies. - When installing an automatic device in a third party, the operator is required to report to the administration the share of the revenues returned to that third party. The reporting model is fixed by order.
      "Art. 613 duodecies. - The tax on automatic devices is collected according to the rules, privileges and guarantees for indirect contributions.
      "The offences are sought, found and punished, the proceedings are carried out and the proceedings are investigated and judged as in the case of indirect contributions and by the competent courts. »
      II. - Article 1559 of the same code is amended as follows:
      1° In the second paragraph, the words: "as well as automatic devices installed in public places" are deleted;
      2° The last paragraph is deleted.
      III. - Article 1560 of the same code is amended as follows:
      1° The fourteenth to final lines of Table I are deleted;
      2° The second is thus written:
      “II. - Municipal councils may decide to increase up to 50% of the rates for the first and third tax categories. Separate increases may be adopted for each of the two categories considered. » ;
      3° III and IV are repealed.
      IV. - The 6th of section 1562 of the same code is repealed.
      V. - Articles 1563 bis, 1564 bis, 1565 ter, 1565 quater, 1565 quinquies and 1565 sexies of the same code are repealed.
      VI. - 1. The games organized by the 2007 rugby World Cup public interest group on the occasion of the 2007 rugby World Cup can benefit, as a category of competitions, from the provisions relating to the exemption of the tax on shows provided for in the b of the 3rd of section 1561 of the General Tax Code.
      2. Four of the sporting events organized by the public interest group 2007 rugby World Cup benefit from the application of the semi-tariff scheduled for the 5th of section 1562 of the same code.
      3. Municipal councils may not apply to matches organized by the 2007 rugby World Cup public interest group the increase in the tax rate set out in II of section 1560 of the same code.
      4. The deliberations of the municipal councils on the performance tax applicable to the public interest group 2007 rugby World Cup scheduled for 1 and 3 of this VI may take place until June 30, 2007. These deliberations are notified to the relevant tax services no later than fifteen days after the deadline for their adoption.
      VII. - Loss of revenues resulting from the application of I to V to municipalities are compensated by a levy on the State's revenues for the compensation of exemptions relating to local taxation. This compensation is equal to the product collected in 2006 by the municipalities.


      C. - Miscellaneous measures

      Rule 26


      The Caisse des dépôts et consignations pays in 2007 to the general budget of the State an amount equal to one-third of the net surplus value recorded in connection with the transfer of the shares it holds, directly or indirectly, in the Caisse nationale des caisses d'économie.

      Rule 27


      It is authorized, effective 1 January 2007, to collect the remuneration of services rendered by the management of the French Documentation established by Decree No. 2006-1208 of 3 October 2006 relating to the remuneration of services rendered by the management of the French Documentation.


      II. - AFFECTIVE RESOURCES
      A. - Territorial authorities provisions

      Rule 28


      I. - In the first paragraph of Article 57 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), the words "and in 2006" are replaced by the words ", in 2006 and in 2007".
      II. - At the beginning of the twelfth paragraph of Article 6 of the Finance Act, 1987 (No. 86-1317 of 30 December 1986), the words "In 2004, 2005 and 2006" are replaced by the words "In 2004, in 2005, in 2006 and in 2007".
      III. - The general code of territorial authorities is amended as follows:
      1° In the fourth paragraph of Article L. 2334-7, after the words: "at an equal rate", the words "at the most" are inserted;
      2° The 1st of the article L. 1613-1 is supplemented by a paragraph as follows:
      "As of 2008, for the calculation of the amount of the overall operating staffing, the amount of the overall operating staffing for 2007 calculated under the conditions defined above is increased by EUR 3 million. » ;
      3° The last sentence of the 5th of Article L. 2334-7 is as follows:
      "The amount of this endowment is set at €3 million for 2007 and evolves annually according to the indexing rate set by the Local Finance Committee for the basic endowment and the allocation proportionate to the area. » ;
      4° The fifth paragraph of Article L. 3334-3 is as follows:
      "Since 2006, the amount of the basic per capita staffing of each department and, where appropriate, its guarantee will change annually according to the growth rates set by the Local Finance Committee. These rates are included, for the basic endowment and its guarantee, respectively between 35% and 70%, and between 0% and 50% of the growth rate of the overall operating staffing resources. » ;
      5° Article L. 4332-4 is supplemented by a paragraph as follows:
      "The lump sum is paid monthly. The Equalization Endowment is the subject of a payment made before July 31. » ;
      6° In the third paragraph of Article L. 4332-7, the rates: "75 and 95%" are replaced by the rates: "60% and 90%";
      7° Article L. 4332-8 is amended as follows:
      (a) The third paragraph reads as follows:
      "The overseas regions benefit from a share of equalization in the conditions defined in Article L. 4434-9. » ;
      (b) The last paragraph is deleted;
      8° The first paragraph of Article L. 4434-9 is as follows:
      "The share of the equalization of the regions referred to in Article L. 4332-8 collected by the overseas regions is determined by application of the total equalization of the three-fold ratio between the population of the overseas regions as a result of the last general census, and the population of all regions and the territorial community of Corsica. » ;
      9° Article L. 3334-7-1 is supplemented by a paragraph as follows:
      "In 2007, the compensation of the departments was the subject of an additional 12 million euros distributed among the departments according to the ratio between the number of volunteer firefighters within the departmental body of each department as at 31 December 2003 and the number of volunteer firefighters present in the departmental bodies at the national level on that same date. »

      Rule 29


      I. - Article 40 of Act No. 2005-1719 of 30 December 2005 referred to above is amended as follows:
      1° In the second paragraph of I, after the year: "2006", the words "in 2007 and 2008" are inserted;
      2° At the beginning of the third paragraph of I, the word "In" is replaced by the words "From";
      3° The table in I of the same article is as follows:


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1


      4° At the beginning of the second sentence of II, the word "In" is replaced by the words "From".
      II. - 1. In the II of Article 121 of Law No. 2004-809 of 13 August 2004 on Local Freedoms and Responsibilities, the words "by the XI of Article 82 and" are deleted.
      2. By derogation from the last paragraph of section 119 of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities, for the transfer of powers provided for in the XI of section 82 of the Act, the right to compensation for the transferred operating expenses is equal to the expenditure recorded in 2006.
      For the academic years 2006-2007 and 2007-2008, the share of the out-of-school plan referred to in the fourth paragraph of Article L. 442-9 of the education code corresponding to the care of non-teacher personnel referred to in Articles L. 213-2-1 and L. 214-6-1 of the same code is calculated on the basis of the corresponding expenses of compensation for the out-of-school or high school of public education taken over by December 2006. A decree of the ministers responsible for budget, local authorities and education, taken after the advice of the Committee on Local Finance, sets for each of the two school years the amount of the contribution of the departments for colleges, regions for high schools and, in Corsica, the territorial community for colleges and high schools.
      III. - In the III of Article 40 of Law No. 2002-92 of 22 January 2002 on Corsica, the rate: "18%" is replaced by the rate: "26%".

      Rule 30


      The third of section 52 of Act No. 2004-1484 of 30 December 2004 of Finance for 2005 is amended as follows:
      1° At the beginning of the third paragraph, after the year: "2006", the words "in 2007 and 2008" are inserted;
      2° At the beginning of the fourth paragraph, the word "In" is replaced by the words "From";
      3° In the fifth paragraph, the rate: "1.787%" is replaced by the rate: "8,705%";
      4° The table is as follows:


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1


      Rule 31


      Article L. 1615-7 of the General Code of Territorial Communities is supplemented by a paragraph to read as follows:
      "Amountable to the compensation fund for the value-added tax expenses for work carried out as of January 1, 2005 on historical monuments registered or classified by local authorities, regardless of the final assignment and possibly the way of rental or disposal of these buildings. »

      Rule 32


      For 2007, sampling of State revenues for the benefit of local authorities is estimated at EUR 49,451,400,000, which is as follows:


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1


      Rule 33


      At the beginning of the last paragraph of Article 1518 B of the General Tax Code, the words are added: "Without prejudice to the provisions of the 3rd quater of Article 1469."


      B. - Other provisions

      Rule 34


      Subject to the provisions of this Act, assignments resulting from supplementary budgets established and special accounts opened at the date of filing of this Act are confirmed for 2007.

      Rule 35


      I. - The business account "Industrial and commercial operations of French Documentation" and the budget annexed to the Official Journals are closed on December 31, 2006.
      II. - Effective January 1, 2007, an annexed budget entitled "Official Publications and Administrative Information" is opened in Treasury records. The Prime Minister is the senior official.
      This annexed budget, which incorporates the balance of transactions previously recorded on the trade account and the annexed budget referred to in I, recounts:
      1° In revenue, the proceeds of service remuneration rendered by the directorates of the Official Journals and the French Documentation, exceptional products and various and accidental revenues;
      2° In expenditure, the costs of personnel, operations and investment, including ongoing operations, the branches of the Official Journals and the French Documentation.
      III. - Sections 37 and 58 of the Financial Law for 1979 (No. 78-1239 of 29 December 1978) are repealed.

      Rule 36 Learn more about this article...


      I. - The annexed budget "Monnaies and Medals" is closed on December 31, 2006.
      II. - A. - Chapter I of Book I title II of the monetary and financial code is amended as follows:
      1° It is created a section 1 entitled "Metal parts" including articles L. 121-1 and L. 121-2;
      2° Article L. 121-2 is as follows:
      "Art. L. 121-2. - Metal parts having legal courses and liberating power for circulation in France are manufactured by the Paris Mint. » ;
      3° It is added a section 2 as follows:


      “Section 2



      « La Monnaie de Paris


      "Art. L. 121-3. - The Paris Mint is a public establishment of the industrial and commercial state. The establishment is responsible for:
      « 1° Exclusively, to make for the State the metallic parts mentioned in article L. 121-2;
      « 2° To manufacture and market for the State the French collection currencies having legal courses and liberating power;
      « 3° To combat the counterfeiting of metallic parts and carry out their expertise and control under the conditions laid down in Article L. 162-2;
      « 4° To manufacture and commercialize the brand instruments, all the guarantee punches of gold, silver and platinum materials, foreign current metal currencies, foreign collection coins and decorations;
      « 5° To preserve, protect, restore and present to the public its historical collections and to highlight the historical real estate heritage of which it has management;
      « 6° To preserve, develop and transmit its artistic and technical know-how; In this capacity, and in addition to his other missions, he can manufacture and market medals, coins, fontes, jewellery and other art objects.
      "The Paris Mint can, in order to guarantee competitive costs, ensure in whole or in part the manufacture of flans necessary to strike metal currencies.
      "Art. L. 121-4. - The public establishment La Monnaie de Paris is governed by Act No. 83-675 of 26 July 1983 on the democratization of the public sector, which applies to the establishments referred to in 1 of section 1.
      "For the election of their representatives to the board of directors, the staff of the institution are, by derogation from Chapter II of Title II of Act No. 83-675 of 26 July 1983, divided into several colleges under conditions to ensure the representation of all categories of personnel.
      "By derogation from article 9 of Act No. 83-634 of 13 July 1983 on the rights and obligations of public servants and chapter II of Act No. 84-16 of 11 January 1984 on statutory provisions relating to the public service of the State, technical officials in office in the public institution La Monnaie de Paris participate in its organization and operation as well as in the management of its social action, through the institutions representing the titles set out in the titles Adaptations justified by the particular situation of these technical officials can be made by a decree in the Council of State.
      "Art. L. 121-5. - The resources of the public institution are made up, inter alia, by the revenues derived from the activities referred to in section L. 121-3, the other products related to the exploitation of the goods that are brought to it, provided or acquired by it, donations and bequests, as well as the proceeds of borrowing and other financial debts.
      "Art. L. 121-6. - The terms and conditions for the application of this section are set by decree in the Council of State. »
      B. - In all legislative texts, in particular in article L. 162-2 of the monetary and financial code and in articles 9 and 13 of the code of monetary instruments and medals, references to the administration of coins and medals are replaced by references to the Paris Mint.
      III. - All of the goods and rights of a movable and immovable character of the public or private domain of the State attached to the missions of the services under the budget annexed to the Monnaies and Medals is, with the exception of the hotel des Monnaies sis au 11, quai de Conti, in Paris, transferred in full right and ownership to the public establishment La Monnaie de Paris, effective 1 January 2007. All transferred assets fall within the private domain of the public institution, with the exception of historical collections that are incorporated in the public domain of the institution on that date.
      All rights, obligations, contracts, conventions and authorizations of any kind attached to the missions of the services of the annexed budget of the Mints and Medals are transferred in full law and without formality to the establishment.
      The transfers referred to in the preceding two paragraphs have no impact on these assets, rights, obligations, contracts, agreements and authorizations and do not result in their termination. They are made free of charge and do not give rise to any tax, tax, tax, compensation, remuneration, salary or fees for the benefit of the State, its agents or any other public person.
      The Hotel des Monnaies is available free of charge to the public establishment La Monnaie de Paris as an endowment. The establishment is substituted for the State for the management and maintenance of the said building. It also supports the cost of construction work and large repairs related to this building.
      IV. - A. - Staff on duty as of December 31, 2006 in the services under the annexed budget of the Monnaies and Medals are placed in full right, on the date of the creation of the public establishment La Monnaie de Paris, under the authority of the president of its board of directors.
      B. - The Paris Mint is substituted for the State in the contracts concluded earlier than January 1, 2007 with public or private law personnel in the services under the annexed budget of the Mints and Medals.
      C. - The statutory rules governing workers' personnel in charge of the direction of the Mints and medals for their retirement from the workers' regime of the state industrial establishments remain applicable until the conclusion of a business agreement for the public establishment La Monnaie de Paris before June 30, 2008. If there is no agreement, a decision by the President sets the applicable rules.
      D. - Effective January 1, 2007, officials of the Ministry of Economy, Finance and Industry governed by the special status of technical officials of the administration of the Mints and Medals are acting in a position of activity at the public institution La Monnaie de Paris, which is responsible for their remuneration. A decree in the Council of State specifies the acts of individual management that may be carried out in respect of these officials by the president of the board of directors of this public institution.
      In this context, the calculation of the retirement pension as well as the terms and conditions for determining the pension base and deduction of these technical staff are determined, by derogation from sections L. 15 and L. 61 of the Civil and Military Pension Code, under conditions identical to those enjoyed by them as technical officials of the administration of the Mint and Medals. A decree in the Council of State specifies the conditions for the application of this paragraph.
      All employees of the public establishment are entitled titles III and IV and chapters III and IV of title VI of Book II of the Labour Code.
      E. - Officials other than those referred to in the D in the services of the annexed budget of the Mints and Medals are made available to the public establishment La Monnaie de Paris from its inception.
      V. - Until the results of the elections of staff representatives to the board of directors of the public establishment The Paris Mint, these representatives are appointed by decree on the proposal of representative trade union organizations according to the representativeness of each of these organizations.
      On an interim basis and until the appointment of the Chairman of the Board of Directors, the management of the La Monnaie de Paris Institution is provided by the Director of the annexed Budget of the Monnaies and Medals as of December 31, 2006.
      VI. - The conditions for the application of this article are defined by a decree in the Council of State.

      Rule 37 Learn more about this article...


      I. - Effective January 1, 2007, the quotities of the proceeds of the civil aviation tax allocated respectively to the annexed budget "Air Control and Operations" and to the State's general budget are 49.56 percent and 50.44 percent.
      II. - In the second paragraph of Article 302 bis K of the General Code of Taxes, the words: "or another State Party to the Agreement on the European Economic Area" are replaced by the words: ", from another State Party to the Agreement on the European Economic Area or the Swiss Confederation".

      Rule 38


      The VI of Article 46 of Act No. 2005-1719 of 30 December 2005 referred to above is amended as follows:
      1° At the end of the last sentence of 2° of 1, the words: "440 million euros in 2006" are replaced by the words: "509 million euros in 2007";
      2° In 3, the words: "2006 are less than 28.5 million euros" are replaced by the words: "2007 are less than 2281.4 million euros".

      Rule 39


      I. - It is open in Treasury’s writings a trade account entitled “Canteen and work of inmates in the penitentiary framework”, whose Minister for Justice is the main sponsor.
      This account has two sections.
      The first section, referred to as "Inmates' Cantine" describes the purchase of goods and services by the prison administration and their resale to inmates and includes:
      1° Revenue:
      (a) Sales of canteen goods;
      (b) Sales of canteen service services;
      (c) Miscellaneous and accidental recipes;
      (d) General budget payments;
      2° In expenditure:
      (a) Purchases of canteen goods;
      (b) Purchases of canteen service services;
      (c) Expenses of equipment, maintenance and operation related to the canteen activity;
      (d) Payments to the general budget;
      (e) Miscellaneous and accidental expenses.
      The second section, referred to as: “Work of Prisoners”, outlines the work of detainees carried out under the conditions established by the Code of Criminal Procedure and includes:
      1° Revenue:
      (a) The product of the work of the detainees;
      (b) Miscellaneous and accidental recipes;
      (c) General budget payments;
      2° In expenditure:
      (a) Payments to detainees for their work;
      (b) Taxes and social contributions due to payments referred to in a;
      (c) Miscellaneous and accidental expenses;
      (d) Payments to the general budget.
      II. - This article comes into force from a date set by decree, and no later than 1 March 2007.

      Rule 40


      I. - Article 46 of Act No. 2005-1719 of 30 December 2005 referred to above is amended as follows:
      1° II is thus amended:
      (a) In the second paragraph, the words: "The Minister in charge of the budget is the principal agent of this account, who" are replaced by the words: "This account";
      (b) In the fourth paragraph, after the word "section", the words are inserted: ", for which the Minister responsible for the economy is the main sponsor," and the words: ", territories and overseas institutions" are replaced by the words: ", including New Caledonia";
      (c) In the fifth preambular paragraph, after the word "section", the words are inserted: ", for which the Minister responsible for the budget is the main sponsor,"
      2° The III is thus amended:
      (a) In the second paragraph, the words: "The Minister in charge of the budget is the principal agent of this account, who" are replaced by the words: "This account";
      (b) The last six sub-items are replaced by seven sub-items:
      "This account has two sections.
      "The first section, referred to as: "Prêts et advances à des particuliers ou à des associations, pour laquelle le Ministre chargé du budget est ordonnateur principal, retrace, respective in expenses and in receipts, the payment and reimbursement of:
      « 1° Advances to State officials for the acquisition of means of transport;
      « 2° Advances to State agents for habitat improvement;
      « 3° Advances to associations participating in tasks of general interest;
      « 4° Advances to State officials abroad for the rental of a housing.
      "The second section, referred to as: "Prêts pour le développement économique ou social, pour laquelle le Ministre chargé de l'économie est ordonnateur principal, retrace, respective in expenditure and in revenue, the payment and reimbursement of loans for economic and social development. » ;
      3° In the second paragraph of the V, the words "of the budget" are replaced by the words "of the economy".
      II. - Section 47 of the Act is amended as follows:
      1° The 1st is completed by a c as follows:
      “(c) Competition funds; »
      2° After 2° it is inserted a b as follows:
      “(b) Payments for investment and operating expenses related to the disposal, acquisition or construction of state-owned buildings carried out by public institutions; »
      3° The b of the 2nd becomes a c.
      III. - Section 49 I of the Act is amended as follows:
      1° At the end of the first paragraph of the I, the words: ", whose Minister responsible for transport is the principal router" are deleted;
      2° The a and b of the 2° of I are thus written:
      “(a) Expenditures on the design, maintenance, maintenance, operation and development of automatic control and sanction systems, including costs related to the delivery of notices of contravention and fines, for which the Minister responsible for transportation is the principal agent;
      “(b) Expenditures for the printing, customization, routing and shipping of letters related to the information of offenders on the points they have on their driver's license and letters relating to the return of points related to them, as well as investment expenses for the modernization of the national file of the driver's licence, for which the Minister of the Interior is the principal agent. »

      Rule 41


      I. - Article 61 of Act No. 2004-1484 of 30 December 2004 referred to above is as follows:
      "Art. 61. - The amounts payable as of January 1, 2007, under the right of consumption on tobacco referred to in section 575 of the General Tax Code, shall be apportioned under the following conditions:
      “(a) A fraction equal to 52.36 per cent is allocated to the Social Benefit Fund for agricultural non-salaries referred to in Article L. 731-1 of the Rural Code;
      “(b) A fraction equal to 30.00 per cent is allocated to the National Health Insurance Fund for Employees;
      "(c) A fraction equal to 6.43 per cent is allocated to the general budget;
      "(d) A fraction equal to 4.34 per cent is allocated to the Fund for the Financing of Health Protection supplementing the universal coverage of the disease risk referred to in Article L. 862-1 of the Social Security Code;
      “e) A fraction equal to 1.48 % is allocated to the National Housing Assistance Fund referred to in Article L. 351-6 of the Construction and Housing Code;
      “(f) A fraction equal to 0.31 per cent is allocated to the early cessation of activity fund of asbestos workers established by the III of Article 41 of the Social Security Financing Act for 1999 (No. 98-1194 of 23 December 1998);
      “(g) A fraction equal to 3.39 per cent is assigned to social security funds and schemes referred to in 1 of III of Article L. 131-8 of the Social Security Code, in the manner provided for in the tenth and eleventh paragraphs of 1 and 2 and 3 of the same III;
      “(h) A fraction equal to 1.69 per cent is allocated to the National Health Insurance Fund for Employee Workers, the National Insurance Fund for Employee Old Age Insurance and the National Family Allowance Fund prorated the amount of interest induced, for each of them, by the sums remaining due by the State to the mandatory basic plans referred to in Article L.O. 111-10-1 of the Social Security Code, according to the terms fixed by the government »
      II. - In the e of Article L. 862-3 of the Social Security Code, the percentage: "1.88 %" is replaced by the percentage: "4.34 %".
      III. - Article L. 131-8 of the same code is supplemented by a 10° as follows:
      « 10° A fraction equal to 3.39 per cent of the right of consumption on tobaccos referred to in Article 575 of the General Tax Code. »
      IV. - In the event of a positive difference between the income in 2006 of the affected taxes and the final amount of the loss of income related to the reduction of social contributions referred to in I of Article L. 131-8 of the Social Security Code for that same year, the amount corresponding to this difference is allocated in 2007 to the National Health Insurance Fund of the employed workers, according to the terms fixed by decree of the ministers responsible for the budget and social security.
      V. - The III of Article L. 241-13 of the Social Security Code is supplemented by a paragraph as follows:
      "For earnings and remuneration paid as of 1 July 2007 by employers of one to nineteen employees as defined in articles L. 620-10 and L. 620-11 of the Labour Code, the maximum coefficient is 0.281. This coefficient is reached and becomes null under the conditions mentioned in the preceding paragraph. »

      Rule 42


      The proceeds of the tax referred to in Article 43 of the Financial Law for 2000 (No. 99-1172 of 30 December 1999) are allocated in 2007, up to 10 million euros, to the public establishment known as the "Institute for Radiation Protection and Nuclear Safety".

      Rule 43


      In the first paragraph of Article 224 of the Customs Code, after the words "is affected", the words "in 2007" are inserted and the words "up to 80%" and "up to 20% of the state's general budget" are deleted.

      Rule 44


      Section 58 of the Financial Law for 2000 (No. 99-1172 of 30 December 1999) is amended as follows:
      1° In the first paragraph, the words "in the State" are deleted;
      2° The same paragraph is supplemented by a sentence as follows:
      "This sample is allocated to the High Council of Fisheries at 27.7 per cent and to the State's general budget at 72.3 per cent. » ;
      3° The fifth and complete table are as follows:
      "For 2007, the amount of this collection is set at 83 million euros and is distributed as follows:


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1


      Rule 45


      As part of the national research effort, the proceeds of the contribution referred to in Article 235 ter ZC of the general tax code collected in 2007 are allocated, within 955 million euros, to the National Research Agency at 86.4% and to the public OSEO establishment at 13.6 per cent. The possible balance of the proceeds of the contribution is allocated to the general budget of the State.

      Rule 46


      A fraction equal to 70% of the proceeds of the stamp and taxes collected pursuant to Article 953 of the General Tax Code is allocated, within 45 million euros, to the National Agency for Secured Titles from the creation of this State public institution and no later than 1 June 2007.

      Rule 47


      The 1st of the III of section 53 of Act No. 2005-1719 of 30 December 2005 referred to above is supplemented by a paragraph as follows:
      "In 2007, the rate and ceiling of the supplementary levy referred to in the previous paragraph were increased to 0.45% and 43 million euros respectively. »

      Rule 48


      I. - Effective 1 January 2007, a fraction equal to 25% of the proceeds of the tax instituted for the benefit of the State by the III of Article 95 of Law No. 2004-1485 of 30 December 2004 of the rectificative finances for 2004 is allocated, within the limit of 70 million euros, to the public institution called "Centre des monuments nationaux". For the year 2006, this tax is allocated to the same institution.
      II. - Article L. 141-1 of the Heritage Code is amended as follows:
      1° The second preambular paragraph is replaced by two sub-items:
      "Its mission is to maintain, preserve and restore national monuments as well as their collections, of which it has custody, to promote knowledge, to present them to the public and to increase their attendance when it is compatible with their conservation and use.
      "By derogation from Article L. 621-29-2, he may also be entrusted with the mastery of works of restoration on other historical monuments belonging to the State and assigned to the ministry responsible for culture. » ;
      2° In the fourth paragraph, after the words: " royalties for service rendered", the words are inserted: "the product of taxes affected by the State,".

      Rule 49


      Section 10 of Act No. 525 of 2 November 1943 on the organization of control of pest control products for agricultural use and section L. 255-10 of the rural code are repealed.

      Rule 50


      I. - The outstanding contribution of 1 219 592 137 EUR, held by the State on the Union nationale pour l'emploi dans l'industrie et le commerce, mentioned in article 9 of the agreement of 1 January 2001 on assistance to the return to employment and compensation of unemployment and recorded in the accounts of the Union nationale pour l'emploi dans l'industrie et le commerce, is reduced to 769 c It is due from the National Union for Industrial and Trade Employment on January 1, 2011.
      II. - In article 5 of Act No. 2001-624 of 17 July 2001 on various social, educational and cultural provisions, the words "and 1 219 592 137 EUR in 2003" are deleted.

      Rule 51


      The amount of the levy on the State's revenues for France's participation in the European Communities' budget is estimated for the year 2007 to €18.696 billion.

    • PART II: PROVISIONS RELATING TO THE EQUILIBRE OF RESOURCES AND CHARGES Rule 52


      I. - For 2007, the resources allocated to the budget, assessed in statement A annexed to this Act, the limits of the expenses and the general balance resulting therein are set out in the following amounts:


      (In millions of euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1



      II. - For 2007:
      1° The resources and cash expenses that contribute to achieving the financial balance are assessed as follows:


      (In billions of euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1



      2° The Minister of Economy, Finance and Industry is authorized to proceed, in 2007, under conditions established by decree:
      (a) Has long, medium and short term borrowings in euros or other currencies to cover all cash expenses or to strengthen foreign exchange reserves;
      (b) Direct allocation of negotiable public debt securities to the Public Debt Fund;
      (c) To optional conversions, to pension transactions on State securities;
      (d) A transaction of liquidity deposits with the Public Debt Fund, on the Eurozone interbank market, and with the States of the same area;
      (e) A subscription of negotiable debt securities issued by public administrative institutions, to redemptions, to exchanges of borrowings, exchanges of currency or interest rates, to the purchase or sale of options, futures contracts on State securities or other financial instruments in term;
      3° The Minister of Economy, Finance and Industry is, until December 31, 2007, entitled to conclude, with credit institutions specializing in medium- and long-term financing of investments and responsible for a mission of general interest, agreements establishing for each operation the terms and conditions under which the charges of the borrowing service they contract in foreign currency may be stabilized;
      4° The ceiling of the net change, valued at the end of the year, of the state's negotiable debt of more than one year is set at €33.7 billion.
      III. - For 2007, the authorisation limit for paid employment by the state, expressed in full-time equivalents, is set at 2,283,159.
      IV. - For 2007, the possible surpluses referred to in 10° I of Article 34 of Organic Law No. 2001-692 of 1 August 2001 relating to financial laws are used in their entirety to reduce the budgetary deficit.
      There is evidence of such surpluses if, for the year 2007, the proceeds of taxation of any kind established for the benefit of the net State of refunds and tax deductions, revised in the last rectificative financial law of the year 2007 or, if not, in the draft finance law for 2008, is, in constant legislation, greater than the assessment in statement A referred to in this section.

  • SECOND PART: PUBLIC POLICIES AND SPECIAL PROVISIONS
    • PART I: BUDGETARY AUTHORIZATIONS FOR 2007


      I. CREDITS OF MISSIONS

      Rule 53


      It is open to Ministers, for 2007, under the general budget, for the amount of 346 527 622 148 EUR and 343 310 055 443 EUR, respectively, in accordance with the distribution by mission in statement B annexed to this Act.

      Rule 54


      It is open to Ministers, for 2007, under the supplementary budgets, to the amounts of EUR 1,857,488,704 and EUR 1,839,530,704 respectively, in accordance with the budget allocation annexed to this Act.

      Rule 55


      It is open to Ministers, for 2007, for trust accounts and financial competitive examination accounts, commitment authorizations and payment credits, respectively, amounting to 149 545 590 043 EUR and 149 347 790 043 EUR, in accordance with the apportionment by account in statement D annexed to this Act.


      II. - DECOUVERT AUTHORIZATIONS

      Rule 56


      I. - The uncovered authorities granted to Ministers for 2007 under trade accounts are set at the amount of 17,890,609,800 EUR, in accordance with the apportionment by account in statement E annexed to this Act.
      II. - The uncovered authorities granted to the Minister of Economy, Finance and Industry, for 2007, under the accounts of monetary transactions, are set at the amount of EUR 400,000, in accordance with the apportionment by account in statement E annexed to this Act.

    • PART II: BUDGETARY AUTHORIZATIONS FOR 2007 PLAFONDS OF EMPLISATIONS Rule 57


      The ceiling of employment authorizations for 2007, expressed in full-time equivalents, is divided as follows:


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1


    • PART III: 2006 CREDITS REPORTS ON 2007 Rule 58


      The 2006-over-2007 delays that may be carried out from the programs listed in the table below will not exceed the amount of the payment credits available on these same programs by Act No. 2005-1719 of 31 December 2005 of the 2006 financial year, if applicable, plus the amount of the appropriations that are authorized by regulation.


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1


    • PART IV: PERMANENT PROVISIONS


      I. - FISCAL AND BUDGETARY MEASURES
      NON RATTACHÉ

      Rule 59 Learn more about this article...


      I. - In the 4th of Article 150-0 A of the General Tax Code, the words: "under deduction of the amount taken under Article 163 Oct. A" are deleted.
      II. - Article 150-0 D of the same code is amended as follows:
      1° In the second paragraph of 12, the words: "and behave concurrently with that provided for in Article 163 Octodecies A" are deleted;
      2° The c of 13 is repealed.
      III. - Section 163 octodecies A of the same code is repealed.
      IV. - Article 199 terdecies-0 A of the same code is amended as follows:
      1° I is thus modified:
      (a) The first paragraph becomes the 1st;
      (b) The second to sixth preambular paragraphs are replaced by a 2° as follows:
      « 2° The benefit of the tax benefit provided for in the 1° is subject to the following conditions by the beneficiary company of the subscription:
      “(a) Company securities are not allowed to negotiations on a regulated French or foreign market;
      “(b) The company has its head office in a Member State of the European Community or in another State Party to the agreement on the European Economic Area that has concluded with France a tax convention that contains an administrative assistance clause to combat fraud or tax evasion;
      "(c) The company is subject to corporate tax under the conditions of common law or would be subject to it under the same conditions if the activity was carried out in France;
      "(d) The company operates a commercial, industrial, artisanal, liberal, agricultural or financial activity, with the exception of the management of its own movable or real estate heritage;
      “e) The company must meet the definition of small and medium-sized enterprises set out in Schedule I to Commission Regulation (EC) No. 70/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of the EC Treaty to State aids for small and medium-sized enterprises, as amended by Regulation (EC) No. 364/2004 of 25 February 2004; »
      (c) The seventh and eighth preambular paragraphs are deleted and, in the ninth preambular paragraph, the words: "The condition provided for in the first preambular paragraph" are replaced by the words: "The condition holding the composition of the capital provided for in the e";
      (d) After the ninth preambular paragraph, it is inserted a 3° as follows:
      « 3° The tax benefit provided for in 1° also finds to apply when the qualifying corporation meets the following conditions:
      “(a) The company checks all of the conditions set out in the 2°, with the exception of the one holding its activity;
      “(b) The exclusive social purpose of the company is to hold participations in companies carrying out the activities mentioned in d of 2°.
      "The amount of the subscription made by the taxpayer is taken into account, for the tax reduction, within the limit of the specified fraction by holding:
      " - in the numerator, the amount of cash subscriptions to the original capital or the capital increases made by the corporation referred to in the first paragraph of this 3°, before the closing date of the fiscal year in which the taxpayer made the subscription, in companies verifying all the conditions set out in 2°. These subscriptions are those made with the capital received in the constitution of the initial capital or in respect of the capital increase taken into account in the denominator;
      " - and to the denominator, the total amount of the original capital or the capital increase to which the taxpayer has subscribed.
      "The income tax reduction is granted for the year of the closing of the corporation's fiscal year referred to in the first paragraph of this 3rd paragraph in which the taxpayer made the subscription. » ;
      2° II is thus amended:
      (a) In the first sentence of the first paragraph, the year: "2006" is replaced by the year: "2010";
      (b) In the second paragraph, the word "three" is replaced by the word "four";
      3° The IV is thus amended:
      (a) In the first sentence of the second paragraph, the words ", within the limit of the sale price" are deleted and, after the same sentence, insert a sentence as follows:
      "It is the same if, during these five years, the corporation referred to in the first paragraph of the 3rd paragraph of the I assigns the shares or shares received in exchange for its subscription to the capital of companies verifying all the conditions set out in the 2nd paragraph and taken into account for the benefit of the income tax reduction. » ;
      (b) In the third paragraph, the words: "These provisions" are replaced by the words: "The provisions of the second paragraph", and two sentences are added:
      "The same is true in the event of a donation to a natural person of the securities received in exchange for the subscription to the capital of the corporation if the donee resumes the bond of the transferred securities provided for in the second paragraph. If not, the recovery of the income tax reduction is made on behalf of the donor. » ;
      (c) In the last paragraph, the words: "requires on its application, for a subscription, the application of the deduction under section 163 octodecies A or", and the words: "of the deduction or" are deleted.
      V. - In the 1st of the IV of Article 1417 of the same code, the reference: "163 octodecies A", is deleted.
      VI. - I to III, c of 3° of IV and V apply as of January 1, 2007.
      The IV, excluding c of 3°, applies to payments made by the taxpayer effective January 1, 2007.

      Rule 60


      I. - Article 38 5 of the General Tax Code is amended as follows:
      1° The two sub-paragraphs become respectively 1° and 2°;
      2° The 2° is thus modified:
      (a) In the first sentence, the reference: "first paragraph" is replaced by the reference: "1°", and after the words: "planned in II", are inserted the words: "or III bis";
      (b) Three subparagraphs are added:
      "The first paragraph of this 2° also applies to amounts received by a joint venture fund that meets the conditions set out in II or III bis of section 163 quinquies B, as follows:
      “(a) Distributions of a fraction of the assets of a joint venture fund, provided for in Article L. 214-36 of the monetary and financial code;
      “(b) Distributions of an entity referred to in b of 2 of Article L. 214-36 of the same code, other than a common risk investment fund, incorporated in a State or territory that has entered into a tax agreement with France that contains an administrative assistance clause to combat fraud or tax evasion, levied from surplus-values made by the entity during the assignment of securities that occurred in the previous fiscal year. »
      II. - 5 of Article 39 terdecies of the same code is thus written:
      « 5. Distributions by venture capital corporations that operate under the conditions of section 1st-1 of Act No. 85-695 of 11 July 1985 referred to above shall, when the shareholder is a business, be subject to the tax system of long-term surplus-values if the distribution is taken from:
      « 1° Net gains made in the years ended as of 31 December 2001 from the disposal of securities held for at least two years;
      « 2° Amounts received by the venture capital corporation in the previous year as follows:
      “(a) Distributions of a fraction of the assets of a joint venture fund, as provided for in Article L. 214-36 of the monetary and financial code, from the disposal of securities held for at least two years;
      “(b) Distributions of an entity referred to in b of 2 of article L. 214-36 of the same code, other than a common risk investment fund, incorporated in a State or territory that has entered into a tax agreement with France that contains an administrative assistance clause to combat fraud or tax evasion, levied from surplus-values made by the entity during the assignment of securities held for at least two years. »
      III. - In the first paragraph of the second paragraph of Article 163 quinquies C of the same code, the words: " realized in the fiscal years ended on or after December 31, 2001 from securities, listed or not listed, of the nature of those retained for the proportion of 50% mentioned in the same Article 1st-1" are replaced by the words: "of transfers of securities made by the company during the fiscal years ended on or after December 31, 2001".
      IV. - The first sentence of the first paragraph of the first paragraph of the I sexies of article 219 of the same code is amended as follows:
      1° After the words: "corporate shares" are inserted the words: ", with the exception of the titles of the companies with preponderance real estate referred to in the a quinquies,"
      2° The reference: "second paragraph" is replaced by the reference: "2°", and the word: "direct" is twice deleted.
      V. - I and II of Article 242 quinquies of the same code are thus written:
      "I. - The management company of a common risk investment fund whose by-laws provide that shareholders may benefit from the tax benefits provided under 2° of 5 of section 38 and sections 163 quinquies B, 150-0 A, 209-0 A and 219 are required to subscribe to and send to the tax service to which it subscribes its results return a detailed annual declaration to assess:
      « 1° At the end of each semester of the fiscal year, the investment quota provided for in 1° of II of Article 163 quinquies B of this code and the limit provided for in 3 of Article L. 214-36 of the monetary and financial code, or the investment quota and the limit provided for in I and I bis of Article L. 214-41 of the same code;
      « 2° For each distribution, the conditions of application of 2° of 5 of Article 38 and of the sexies of I of Article 219 of this Code.
      “II. - Risk-capital companies join their declaration of results a state:
      « 1° Allowing to appraise, at the end of each semester of the fiscal year, the investment quota and the limit provided for respectively in the third paragraph and in the fourth paragraph of the 1st-1 of Act No. 85-695 of 11 July 1985 with various economic and financial provisions;
      « 2° For each distribution, the conditions of application of Article 39 terdecies 5 and Article 219 sexies of Article 219 of this Code. »
      VI. - After the first of article 1763 B of the same code, it is inserted a 1 bis as follows:
      "1 bis. The management company of a common risk investment fund that dealt with the declaration provided for in I of Article 242 which lacked information leading to an incorrect application of 2° of 5 of Article 38 or a sexies of Article 219 is liable to a tax fine equal to 5% of the amount of the distribution concerned. The amount of this fine is reduced by a reduction equal to the proportion of the amount of subscriptions made by persons who do not have their tax domicile or head office in France on the amount of subscriptions issued by the fund. This proportion is estimated on the first day of each fiscal year. The amount of the fine is capped, by statement, to half of the amount of the amount due to it by the fund for management costs for the fiscal year concerned.
      "The venture capital corporation that has dealt with the state provided for in Article 242 which lacked information leading to an incorrect application of Article 39 terdecies 5 or Article 219's sexies is liable to a tax fine equal to 5% of the amount of the distribution concerned. The amount of the fine shall, by declaration, be capped to half the amount of the operating expenses of the venture capital corporation for the fiscal year concerned. »
      VII. - In the first sentence of the first paragraph of Article 1763 C of the same code, after the words "anticipated tax benefits" are inserted the words "at the 2nd of Article 38 and ".
      VIII. - This section applies effective January 1, 2007.

      Rule 61


      I. - At the end of the first paragraph of 1 of Article 150-0 A of the general tax code, the words "US$15,000 per year" are replaced by the words "US$20,000 for the taxation of 2007 revenues".
      II. - The first paragraph of the same article 150-0 A is supplemented by a sentence as follows:
      "For the taxation of revenues from subsequent years, this threshold, rounded to the nearest ten euros, is updated annually in the same proportion as the upper limit of the first instalment of the income tax scale of the year prior to that of the assignment and on the basis of the threshold for that year. »

      Rule 62


      I. - The second paragraph of Article 163 quatervicies of the General Tax Code is supplemented by a paragraph to read as follows:
      "Members of a married couple or partners bound by a civil solidarity pact defined in Article 515-1 of the Civil Code, subject to common taxation, may deduct the contributions or premiums mentioned in 1 within an annual limit equal to the total deductible amounts for each member of the couple or each partner of the pact. »
      II. - I applies on the basis of taxation of revenues for 2007.

      Rule 63


      I. - Section 1672 of the General Tax Code is amended as follows:
      1° In the first paragraph of 2, after the words "by the person", the words "established in France" are inserted;
      2° After the second preambular paragraph, it is inserted as follows:
      “3. When the person referred to in 2 provides the payment of securities products admitted to negotiations on a market of financial instruments that are operated by a market company or an investment service provider or any other similar body for the benefit of a legal entity established outside France, the latter may pay the deduction to the source provided for in 2 of section 119 bis when it meets the following conditions:
      “(a) It is established in a Member State of the European Community or in another State Party to the Agreement on the European Economic Area that has entered into a tax agreement with France which contains an administrative assistance clause to combat tax evasion or fraud;
      “(b) It has concluded with the French tax administration a convention established in accordance with the model issued by that administration, which organizes the declarative and payment of the deduction to the above-mentioned source and provides for the transmission to that same administration of any supporting documentation of these declarations and payments;
      "(c) It is mandated by the person referred to in 2, who remains the legal debtor of the tax, to make the declaration and payment of the deduction to the source on his behalf. » ;
      3° The second paragraph of 2 becomes a 4, and in this 4 the words "of this provision" are replaced by the words "of 2 and 3".
      II. - 1 of article 1681 quinquies of the same code is supplemented by a sentence as follows:
      "This provision does not apply to deduction to the source paid under the conditions set out in 3 of section 1672. »
      III. - This section applies to revenues paid as of January 1, 2007.

      Rule 64


      In the sixth paragraph (e) of Article 238 bis of the General Code of Taxes, after the word "circle" are inserted the words "or the organization of contemporary art exhibitions".

      Rule 65


      I. - The I bis of Article L. 214-41 of the monetary and financial code is thus written:
      "I bis. - Also eligible for the investment quota of 60% referred to in I are the securities referred to in Article 3 of L. 214-36 within the limit, for securities that are admitted to negotiations on a regulated market, of 20% of the assets of the fund, provided that the issuing company meets the conditions set out in I, with the exception of that held in non-cotation. »
      II. - In the 1st of the III of Article 150-0 A of the General Code of Taxes, after the references: "to I and II" are inserted the words: "or to I and III bis" and, after the reference: "to II", are inserted the words: "or to III bis".
      III. - Article 163 quinquies B of the same code is amended as follows:
      1° In the first paragraph of the III, after the words: "under the I" are inserted the words: "or III bis", and are added the words: "or I and III bis";
      2° After the III, a III bis is inserted as follows:
      "III bis. - The exemption referred to in I is also applicable to common risk investment funds that meet all the conditions referred to in Article L. 214-41 of the monetary and financial code. This exemption applies provided that shareholders comply with the conditions set out in I and 2° and 3° of II of this section. »
      IV. - In the first sentence of the last paragraph of the 1st paragraph of Article 209-0 A of the same code, after the words: "the conditions provided for in II" are inserted the words "or in the III bis".
      V. - In the first paragraph of Article 219 (a ter) of Article 219 of the same code, after the words: "the conditions set out in II" are inserted the words: "or III bis".
      VI. - In the 8th of Article 1600-0 J of the same code, after the words: "the conditions set out in I and II" are inserted the words "or I and III bis".
      VII. - In the 8th of the II of Article L. 136-7 of the Social Security Code, after the words: "conditions for I and II" are inserted the words "or I and III bis".
      VIII. - This section applies as of January 1, 2007 to joint investment funds in innovation approved by the Autorité des marchés financiers.

      Rule 66


      The I of Article 1529 of the General Tax Code is supplemented by a paragraph thus written:
      "When a public inter-communal cooperation institution is competent for the development of the local urban planning documents referred to in the first paragraph, it may institute and collect this flat fee, in place and place and with the agreement of all the communes it groups. The public inter-communal cooperation institution may decide to remit a portion of the amount of the tax to the member municipalities. »

      Rule 67


      Section 268 of the Customs Code is supplemented by a paragraph as follows:
      "The general councils of overseas departments may, by deliberation, set a retail price of cigarettes expressed to 1,000 units and a retail price of fine-cut tobacco to roll cigarettes expressed to 1,000 grams, below which these different tobacco products cannot be sold in their administrative exchange because of their price of a promotional nature within the meaning of Article L. 3511-3 of the Public Health Code. For each of these products, this price is above 66 per cent and not more than 110 per cent of the retail price determined for continental France under the first paragraph of the same article L. 3511-3. »

      Rule 68


      In the twenty-first paragraph of Article 6 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986), after the year: "2006", the words "and 2007".

      Rule 69 Learn more about this article...


      After Article L. 541-10-2 of the Environmental Code, an article L. 541-10-3 is inserted as follows:
      "Art. L. 541-10-3. - As of January 1, 2007, all natural or legal persons who put on the national market as a professional basis new clothing textile products, shoes or household linen intended for households are required to contribute or provide for the recycling and treatment of waste from these products.
      “The persons referred to in the first paragraph fulfil this obligation:
      " - either by contributing financially to a body approved by joint decree of ministers responsible for ecology and industry that passes agreement with the sorting operators and the territorial authorities or their groups in charge of the disposal of wastes and provides financial support for the recycling and treatment of wastes referred to in the first paragraph that they provide;
      " - either by establishing, in accordance with a specification, an individual waste recycling and treatment system referred to in the first paragraph approved by joint decree of ministers responsible for ecology and industry.
      "The terms and conditions for the application of this article, including the method of calculating the contribution, the conditions under which the insertion of persons who encounter difficulties with regard to employment and the penalties for non-compliance with the obligation referred to in the first paragraph are determined by decree in the Council of State. »

      Rule 70


      At the end of the penultimate paragraph II of Article 1465 At the General Tax Code, the year: "2007" is replaced by the year: "2008".

      Rule 71


      In the eighth paragraph of Article L. 1615-7 of the General Code of Territorial Communities, the year: "2006" is replaced by the year: "2008".

      Rule 72


      In the last paragraph of Article L. 2333-39 of the General Code of Territorial Communities, the word "three" is replaced by the word " quadruple".

      Rule 73


      I. - Chapter III of Book III of Part II of the General Code of Territorial Communities is amended as follows:
      1° Articles L. 2333-92 to L. 2333-96 constitute a section 14 entitled "Tax on waste received in a household and assimilated waste storage facility or a household waste incinerator";
      2° Article L. 2333-92 is amended as follows:
      (a) After the words: "Received waste", the end of the first sentence of the first paragraph is as follows: "a facility for the storage of household and assimilated waste, subject to the general tax on polluting activities referred to in section 266 sexies of the Customs Code, or incineration of household waste, installed in its territory and not exclusively used for waste produced by the operator. » ;
      (b) After the first preambular paragraph, a sub-item reads as follows:
      "Can establish the tax referred to in the first paragraph on the territory of which the installation or extension of a household or assimilated waste treatment centre is later than January 1, 2006, or have benefited, before July 1, 2002, from an aid paid by the Environment and Energy Control Agency in favour of such a facility or extension under sections 22-1 and 22-3, » ;
      3° In the second sentence of the last paragraph of Article L. 2333-92 and in Article L. 2333-94, the amount "3" is replaced by the amount "1.5".
      II. - The 3° of I applies to tax collected as of January 1, 2007.
      III. - For the purposes of sections L. 2333-92 to L. 2333-96 of the General Code of Territorial Communities in 2007, the deliberations under sections L. 2333-92, L. 2333-94 and L. 2333-96 may, on an exceptional basis, be taken until 1 February 2007.

      Rule 74


      I. - The A of Article 103 of Act No. 2005-1719 of 30 December 2005 referred to above is amended as follows:
      1° In the first paragraph, the words: "of 2006" are replaced by the words: "from 2006 to 2008", and the date: "October 15, 2005" is replaced by the words: "October 15 of the year before the taxation year";
      2° In the first sentence of the second paragraph, the date: "October 15, 2006" is replaced by the date: "October 15, 2008", and the date: "January 1, 2007" is replaced by the date: "January 1, 2009";
      II. - In the B of I of the same article 103, the words "in 2006" are replaced twice by the words "from 2006 to 2008".

      Rule 75


      I. - The A of Article 103 of Act No. 2005-1719 of 30 December 2005 referred to above is amended as follows:
      1° In the first paragraph, the words: "in 2006" are replaced by the words: "from 2006 to 2008", and the year: "2005" is replaced by the year: "2007";
      2° In the first sentence of the second paragraph, the year: "2006" is replaced by the year: "2008", and the year: "2007" is replaced by the year: "2009".
      II. - At the end of the B of II of Article 103, the words: "in 2006" are replaced by the words: "from 2006 to 2008".

      Rule 76


      After the VI bis of Article 199 terdecies-0 A of the General Tax Code, it is inserted a VI ter as follows:
      "VI ter. - Beginning with the taxation of the 2007 income, tax-resident taxpayers in France may benefit from a reduction in their income tax equal to 50% of the cash subscriptions of shares of local investment funds, referred to in section L. 214-41-1 of the monetary and financial code, the assets of which are constituted for at least 60% of the securities, shares of the limited liability corporation and advances in account
      "A and b of 1 and 3 of VI shall apply.
      "Payments eligible for tax reduction are those made until December 31, 2010. They are retained within the annual limits of 12,000 for single, widowed or divorced taxpayers and 24,000 for married taxpayers subject to common taxation. The tax reductions in VI, VI bis and VI ter 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 on the net assets or on the proceeds of the fund, attributed to the quality of the person. »

      Rule 77


      I. - After Article 1383 E of the General Tax Code, an article 1383 E bis as drafted:
      "Art. 1383 E bis. - In areas of rural revitalization referred to in Article 1465 A, territorial authorities and public inter-communal cooperation institutions with clean taxation may, by a general deliberation taken under the conditions provided for in Article 1639 A bis, exempt land tax on built properties:
      “(a) Hotels for premises assigned exclusively to a hosting activity;
      “(b) Furnished premises as a cottage within the meaning of the 3rd of Article 1459;
      "(c) The classified tourist furnished premises within the meaning of the decree of 28 December 1976 relating to the category distribution of the tourist furnished and lodgings of France;
      "(d) Guest rooms within the meaning of Article L. 324-3 of the Tourism Code.
      "When the conditions required to benefit from the exemption under section 1383 A and those provided for in this section are fulfilled, the exemption under this section is applicable.
      "In order to benefit from the exemption provided for in this section, the owner shall, before 1 January of each year in respect of which the exemption is applicable, issue a statement with all the elements justifying the assignment of the premises. »
      II. - This section is applicable on the basis of the 2008 taxation.

      Rule 78


      I. - Section 1407 of the General Tax Code is supplemented by a III as follows:
      "III. - In areas of rural revitalization referred to in Article 1465 A, municipalities may, by a general deliberation taken under the conditions provided for in Article 1639 A bis, exonerate:
      « 1° The premises rented as a cottage;
      « 2° The premises rented as tourist furnished apartments within the meaning of the decree of 28 December 1976 relating to the category distribution of the tourist furnished and lodgings of France;
      « 3° Guest rooms within the meaning of Article L. 324-3 of the Tourism Code.
      "The deliberation by the commune has its effect on the determination of the share of the housing tax related to these premises to each territorial community and public institution of intercommunal cooperation with a clean taxation. It may concern one or more categories of premises.
      "In order to benefit from this exemption, the housing tax debtor shall address to the tax service of the place of situation of the property, before January 1 of each year in respect of which the exemption is applicable, a declaration accompanied by all the elements justifying the assignment of the premises. »
      II. - I is applicable on the basis of the 2008 taxation.

      Rule 79


      Article 1518 bis of the General Tax Code is supplemented by a za as follows:
      « za) Under 2007, to 1.018 for unbuilt properties, to 1.018 for industrial buildings not falling under section 1500 and for all other built properties. »

      Rule 80


      In the first sentence of Article 1595 quater of the General Tax Code, the year: "2007" is replaced by the year: "2008".

      Rule 81


      Article 85 of Act No. 2005-1719 of 30 December 2005 is supplemented by an IV as follows:
      "IV. - The application of these provisions is the subject of an evaluation report submitted by the Government to Parliament by 30 September 2008. This report presents for each department, region and community grouping the quantified consequences of the implementation of this reform. »

      Rule 82


      The second part of the V of Article 1609 nonies C of the General Code of Taxation is supplemented by a paragraph as follows:
      "When municipalities have decided either directly, or as part of an inter-communal or joint union, to distribute among themselves the professional tax revenues generated by the enterprises located on an inter-communal activity area under Act No. 80-10 of 10 January 1980 on the development of local direct taxation, the community beneficiary of the professional agglomeration tax is substituted in full right to its member municipalities in these tax sharing agreements. The award of compensation paid by the community is therefore increased or decreased, as the case may be, of these professional tax revenues. »

      Rule 83


      The V of Article 1609 Nonies C of the General Tax Code is amended as follows:
      1° It is added a 5° as follows:
      « 5° Where, pursuant to section 1638-0 bis, this article is applied to a public inter-communal cooperation institution resulting from a merger under the conditions laid down in Article L. 5211-41-3 of the General Code of Territorial Communities, the award of compensation paid annually to the member communes that were previously members of a public inter-communal cooperation institution submitted to this article is equal to that provided to it by that article. When the merger is accompanied by a transfer or restitution of skills, this compensation allocation is decreased or increased respectively from the net amount of the transferred expenses calculated under the conditions defined in IV.
      "The award of compensation paid each year to the member communes that were previously members of a public inter-communal cooperation institution subject to I or II of Article 1609 quinquies C or 2° of I of Article 1609 bis shall be calculated in accordance with 3°. When the merger is accompanied by a transfer or restitution of skills, this compensation allocation is decreased or increased respectively from the net amount of the tranferred charges calculated under the conditions defined in IV.
      "The award of compensation paid each year to the member communes that were previously members of a new agglomeration union or a new agglomeration community is equal to the co-operation allocation set out in Article L. 5334-8 of the general code of the territorial authorities perceived the year of the merger. When the merger is accompanied by a transfer or restitution of skills, the award of compensation is decreased or increased respectively from the net amount of the transferred expenses calculated under the conditions defined in IV.
      "The award of compensation paid each year to the member communes that were previously members of a public institution of intercommunal cooperation without clean taxation is calculated under the conditions set out in 2°.
      "The allocation of compensation paid each year to the member communes included in the perimeter of the public inter-communal cooperation institution resulting from the merger with a view to delimiting a territory of one holding and without enclave is calculated under the conditions set out in 2°.
      "This assignment is recalculated under the conditions set out in IV during each new charge transfer. It can't be indexed. » ;
      2° In the first sentence of the third paragraph of the 1st, the words: "planned at 2°, 3° and 4°" are replaced by the words: "fixed according to 2°, 3°, 4°, 5° or, if applicable, at 1° bis";
      3° At the end of the second paragraph of 1° bis, the words "at 2°, 3° and 4°" are replaced by the words "at 2°, 3°, 4° and 5°".

      Rule 84


      The V of Article 1609 Nonies C of the General Tax Code is supplemented by a 6° as follows:
      « 6° Within three years after the year of the general renewal of municipal councils, the amount of compensation awarded and the conditions of its review may be fixed freely by the unanimous community board, taking into account the report of the local commission for the assessment of the transfers of charges. »

      Rule 85


      The first paragraph of Article 183 of Act No. 2004-809 of 13 August 2004 referred to above is as follows:
      "Each municipal council of a common member or community council of a public inter-communal co-operation institution subject to section 1609 nonies C of the General Tax Code may request, within three years after the publication of this Act, a further assessment of the charges already transferred under the conditions set out in I of this section. In this case, the reassessment of the charges is carried out under the conditions set out in Article 1609 nonies C IV of the General Tax Code. »

      Rule 86


      The ninth paragraph of Article 11 II of Law No. 80-10 of 10 January 1980 on the development of local taxation is amended as follows:
      1° After the words: "For application", the words are inserted: "to the signed conventions until December 31, 2003";
      2° The words: "of the municipality and the public institution of intercommunal cooperation concerned" are replaced by the words: "of the communes and groups of communes signatories to the convention";
      3° The last sentence is as follows:
      "This share changes annually according to the rate set by the Local Finance Committee under the 3rd of the above-mentioned article L. 2334-7. »

      Rule 87


      The first paragraph of Article 11 of Act No. 80-10 of 10 January 1980 referred to above is supplemented by a sentence as follows:
      "All or part of the inter-communal portion of the occupational tax paid by the enterprises located on this area of activity can be assigned to the joint union that creates or manages this area under the same conditions. »

      Rule 88


      The first paragraph of Article 29 of Act No. 80-10 of 10 January 1980 referred to above is supplemented by a sentence as follows:
      "All or part of the inter-communal portion of the land tax on the built properties paid by the enterprises located on this area of activity can be assigned to the joint union that creates or manages this area under the same conditions. »

      Rule 89


      The Government submits to Parliament before 1 September 2007 a report on the creation of a Renewable Heat Development Fund, which is produced from biomass, solar energy, geothermal energy, waste energy and biogas.

      Rule 90


      Within nine months of the publication of this Act, the Government shall transmit to Parliament a report on the state of the French monumental heritage. This report is based on criteria defined at the national level by the Department of Culture's Heritage and Architecture Directorate. In particular, it assesses the amount of investments required for the maintenance and conservation of monuments classified or listed in the supplementary inventory. It also presents the regional distribution of these investment needs.


      II. - OTHER MEASURES
      Agriculture, fisheries, forest and rural affairs

      Rule 91


      I. - In the second paragraph of Article L. 514-1 of the Rural Code, the words "for 2006, to 2%" are replaced by the words "for 2007, to 1.8%".
      II. - The rights and obligations of the inter-agricultural agricultural utility service relating to the life guarantee fund are transferred to the Permanent Assembly of the Chambers of Agriculture.

      Rule 92


      I. - The general tax code is amended as follows:
      1° Articles 564 ter, 564 quater, 564 quater A and 1698 ter are repealed;
      2° In article 1698 D I, the words: "in articles 564 ter, 564 quater and 564 quater A" are deleted.
      II. - After article L. 621-12 of the rural code, an article L. 621-12-1 is inserted as follows:
      "Art. L. 621-12-1. - I. - The National Inter-Professional Office for Large Crops is responsible for the recovery of the various rights set out in Council Regulation (EC) No. 318/2006 of 20 February 2006, establishing a joint organization of markets in the sugar sector. The sums recovered are transferred to the state.
      “II. - The National Interprofessional Office for Large Crops is responsible for the recovery of the various rights set out in Council Regulation (EC) No. 320/2006 of 20 February 2006, establishing a temporary regime for the restructuring of the sugar industry in the European Community. The sums recovered are affected revenues from the European agricultural guarantee fund.
      "III. - Miscellaneous rights collected under I and II are recognized and recovered in accordance with procedures and under the benefit of the privileges and security rights provided for in indirect contributions. Offences are found and prosecuted under the same conditions. »
      III. - I and II apply from the 2006-2007 production campaign.
      The officers of the General Directorate of Customs and Indirect Rights shall remain competent for the control, recovery and litigation of the contributions provided for in sections 564 ter, 564 quater and 564 quater A of the General Code of Taxes in their drafting in force before the publication of this Act.

      Rule 93


      The V of Article 25 of Law No. 2005-1720 of 30 December 2005 of the corrigendum for 2005 is thus written:
      "V. - The tax rate is set, per 100 kilograms of milk, at EUR 28.54 for the 2006-2007 campaign and EUR 27.83 for the following campaigns. »

      Rule 94


      The first sentence of the VI of Article 9 of Law No. 2001-602 of 9 July 2001 on forest orientation is as follows:
      "It is created a Forest Savings Fund for Territorial Communities, Inter-Community Forest Management Unions, Joint Forest Management Unions, Forest Union Groups and Common, Forest Owners sections that decide to deposit wood sales resources or other forest products on an individualized account. »

      Rule 95


      The beginning of Article L. 1618-2 of the General Code of Territorial Communities is as follows:
      "Territorial authorities, inter-communal forest management unions, joint forest management unions, forest union groups and communal sections can deposit timber sales resources or other forest products on an account... (the rest without change). »

      Rule 96


      The State guarantee may be granted to borrowings that may be incurred by the National Federation of Agricultural Operators Unions, the National Centre for Young Farmers and the National Bovine Federation, within the limits of EUR 12,171,000, EUR 692 000 and EUR 1,629 000 respectively.


      Official development assistance

      Rule 97


      The State guarantee is granted to the French Development Agency to cover the Agency's contribution to the reimbursement in principal and interest of the first bond issue of the International Funding Facility for Immunization for a maximum amount of EUR 372,800,000. This guarantee is exercised in the event that the amount of annuity due by the agency under this contribution is greater than the share of the annual revenues of the Solidarity Fund for Development allocated, under conditions set by regulation, to the financing of the French contribution to the International Funding Facility for Immunization, the amount of which is recognized by the steering committee of this fund.

      Rule 98


      In the I of Article 64 of the Rectificative Financial Law for 1991 (No. 91-1323 of 30 December 1991), the amount "11,100 million euros" is replaced by the amount "14,600 million euros".


      Veterans, memory and ties with the Nation

      Rule 99


      I. - Article L. 256 of the Code of Military Disability Pensions and War Victims is amended as follows:
      1° In the second paragraph, the number: "35" is replaced by the number: "37";
      2° In the fourth and fifth paragraphs, the number "33" is replaced by the number "37".
      II. - By derogation from the second paragraph of Article 68 of the Corrigendum Financial Act for 2002 (No. 2002-1576 of 30 December 2002), this measure applies to the retiring of the fighter referred to in Article I of the Act.

      Rule 100 Learn more about this article...


      I. - Military disability pensions and retreats of the fighter served to nationals of the countries or territories that belonged to the French Union or the Community or were placed under the protection or guardianship of France pursuant to articles 170 of Order No. 58-1374 of 30 December 1958 bearing the Financial Law for 1959, 71 of the Financial Law for 1960 (No. 59-1454 of 26 December 1959), 26 of the
      II. - Effective January 1, 2007, the value of the basic point of the combatant's pensions and the military disability pension referred to in I is equal to the value of the base point for the combatant's pensions and the military disability pensions served in France as defined by Article L. 8 bis of the Code of Military Disability Pensions and War Victims.
      III. - Effective 1 January 2007, the indices for the calculation of military disability pensions for disabled persons referred to in I of this article are equal to the indices of military pensions for disabled persons served in France, as defined in Article L. 9 of the Code of Military Disability Pensions and War Victims.
      Payment pensions referred to in the preceding paragraph shall be revised, without opening the right to late interest, effective 1 January 2007 on the application of the persons concerned filed after the entry into force of this section with the administration that has instructed their pension rights.
      IV. - Effective 1 January 2007, the indexes for the calculation of pensions for surviving spouses and orphans of military disability pensioners referred to in I of this article are equal to the pension indices of surviving spouses and orphans served in France, as defined in articles L. 49, L. 50, L. 51 (third to eighth paragraphs), L. 51-1, L. 52, L. 52-2 and L. 54
      Payment pensions referred to in the preceding paragraph shall be revised, without opening the right to late interest, effective 1 January 2007 on the application of the persons concerned filed after the entry into force of this section with the administration that has instructed their pension rights.
      The benefit of articles L. 51 (first and second subparagraphs) and L. 54 (first to fourth and eighth subparagraphs) of the same code is only open to persons referred to in the first paragraph of this IV residing in a stable and regular manner in metropolitan France and overseas departments, under the conditions provided for in articles L. 380-1, L. 512-1 and L. 815-1 of the Social Security Code.
      The VIII of section 170 of the Financial Law Ordinance for 1959 referred to above, the IV of section 71 of the Financial Law for 1960 referred to above, the last paragraph of section 26 of the Financial Law for 1981 referred to above, section 132 of the Financial Law for 2002 (No. 2001-1275 of 28 December 2001) and the VI of section 68 of the Military Survivors Act for 2002 referred to above. As of that date, pensions to be awarded to survivor spouses of military disability pensioners are established under the conditions of the Military Disability Pension Code and the victims of the war and the preceding paragraph.
      V. - The V of Article 68 of the Corrigendum Financial Act for 2002 above is supplemented by a paragraph to read as follows:
      "The claims for compensation for unpaid infirmities are admissible as of January 1, 2007 under the terms of the Code of Military Disability Pensions and War Victims. »

      Rule 101


      The maximum amount to be increased by the State of the pension that may be constituted for the benefit of the beneficiaries mentioned in article L. 222-2 of the mutuality code is set by reference to 125 military disability pension index points.


      Culture

      Rule 102


      After article L. 351-13 of the Labour Code, an article L. 351-13-1 is inserted as follows:
      "Art. L. 351-13-1. - Unintentionally deprived workers of employment and who have exhausted their rights to unemployment insurance under the specific provisions relating to the artists of the show and to the workers and technicians of the edition of sound recording, of film and audiovisual production, of the radio, of the diffusion and of the show, annexed to the general regulation annexed to the convention on assistance to return to employment and compensation for unemployment, which cannot
      "These allowances are borne by the Solidarity Fund established by Act No. 82-939 of 4 November 1982 on the exceptional contribution of solidarity to private workers in employment. Their service is provided by the bodies mentioned in Article L. 351-21 of this Code and under the conditions provided for by a convention between them and the State.
      "The allocation and maintenance of these allowances shall be subject to the condition of search for employment provided for in Article L. 351-1. Sections L. 351-16 to L. 351-20 apply to beneficiaries of these allowances.
      "These allowances are ceasing and seizable under the same conditions and limits as wages.
      "A decree sets out the terms and conditions for the application of this article, including the conditions for prior professional activity and care for a replacement income, foreclosure times and durations and amounts of allowances. »

      Rule 103


      After the article L. 621-29-7 of the Heritage Code, an article L. 621-29-8 is inserted as follows:
      "Art. L. 621-29-8. - By derogation from Article L. 581-2 of the Environmental Code, as part of the instruction of applications for permission to work on classified buildings or requests for agreement of work on registered buildings, the administrative authority responsible for historical monuments may authorize the installation of scaffolding sheets with a space dedicated to display.
      "Recipients collected by the owner of the monument for this display are affected by the owner of the work.
      "The terms and conditions for the application of this article are set by decree in the Council of State. »


      Defence

      Rule 104


      When the first tranche of authorizations to commit an arms program whose overall cost, whether unitary or not, is assessed at least one billion euros, is included in the financial law of the year, the Ministry of Defence informs Parliament of the assessment of the overall cost of the weapons program and of the forecast time frame for its completion as soon as they are arrested.

      Rule 105


      The second paragraph of Article 4 of Act No. 96-1111 of 19 December 1996 on measures for military personnel in the context of the professionalization of the armies is supplemented by a sentence thus written:
      "This provision does not apply to former military personnel admitted to employment in the Public Defence Institution. »


      Economic development and regulation

      Rule 106


      In section 1601 of the General Tax Code, the amounts "98 EUR", "8 EUR" and "106 EUR" are replaced respectively by the amounts "100 EUR", "9 EUR" and "109 EUR".

      Rule 107


      For 2007, the maximum increase in the rate of fees for chambers of commerce and industry as provided for in the first sentence of the second paragraph of Article 1600, paragraph II, of the General Tax Code is set at 1%.

      Rule 108


      I. - In the 1st of the 7th of the E of section 71 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003), the rate: "0.091 %" is replaced by the rate: " 0.1%".
      II. - In 2° of the same VII, the rate: "0.25 %" is replaced by the rate: "0.255%".

      Rule 109


      The A of section 71 of the above-mentioned Financial Act for 2003 is amended as follows:
      1° The first paragraph of the I is supplemented by the words "as well as wood industries";
      2° In the first sentence of the first paragraph of the second paragraph, after the words: "Products from the furniture sector" are inserted the words: "and the wood industry sector";
      3° 2 of the III is supplemented by a sentence as follows:
      "For the products of the wood industry sector, on the list fixed by order which are incorporated in sets intended for sale but which are not subject to the tax, the tax is based on the value of the incorporated wood products, as it can be determined by the company's analytical accounting. » ;
      4° The VII is thus drafted:
      « VII. - The tax rate is set at 0.20 per cent for furniture industry products and 0.1 per cent for wood industry products.
      "For the furniture industry sector, its product is allocated 70% to the committee, 24% to the Technical Centre for Timber and 6% to the Technical Centre for Mechanics.
      "For the wood industry sector, its product is allocated 70% to the committee and 30% to the Technical Centre for Wood and Furniture. »

      Rule 110


      The C of section 71 of the above-mentioned Financial Act for 2003 is amended as follows:
      1° The first paragraph of the I is supplemented by the words "as well as the arts of the table";
      2° In the first sentence of the first paragraph of the second paragraph, after the words: "Products of the watchmaking, jewellery, jewellery, and goldsmithing" are inserted the words: "as well as the arts sector of the table";
      3° At the beginning of the last sentence of the VII, the words are inserted: "For the sector of watchmaking, jewellery, jewellery and goldsmithing,"
      4° The VII is supplemented by a sentence as follows:
      "For the table arts sector, its product is fully allocated to the committee. »

      Rule 111


      The F of section 71 of the above-mentioned Financial Act for 2003 is amended as follows:
      1° I is thus modified:
      (a) At the end of the first paragraph, the words: "and terracotta" are replaced by the words: ", terracotta and ornamental rocks and construction";
      (b) At the end of the second paragraph, the words "tiles and bricks" are replaced by the words "natural building materials";
      (c) In the third paragraph, the words: "Act No. 48-1228 of 22 July 1948 fixing it" are replaced by the words: "the provisions of articles L. 342-1 and following of the Research Code relating to";
      2° The II to IV are thus drafted:
      “II. - This tax is due by the manufacturers established in France and importers of the products of the construction materials sector in concrete, terracotta and ornamental rock or construction. These products are regulated by regulation and by reference to Decree No. 2002-1622 of 31 December 2002 approving the names of activities and products.
      "Constitutes manufacturers, as defined in the preceding paragraph, companies that:
      « 1° Sell, after making them, the products mentioned in the first paragraph;
      « 2° Sell, after making them, sets not subject to the tax as such but in which are incorporated products on the list fixed by the order in the first paragraph;
      « 3° Sell the products mentioned at 2°, after having designed and made by a third party whatever the place of manufacture:
      “(a) Either by providing it with the raw materials;
      “(b) Either by imposing patented techniques, processes, formulas or plans, drawings or models of which they have the enjoyment or exclusivity.
      "The products obtained by hardening of a mixture including a binder and natural or artificial granulates are considered concrete products.
      "III. - The tax is seated:
      « 1° On the non-tax turnover realized on the occasion of the sales mentioned in II, including sales on its own.
      "For the products on the list fixed by order that are incorporated in sets intended for sale but not subject to the tax, the tax is based on the value of the products in concrete, terracotta and ornamental rock and built-in construction, as it can be determined by the company's analytical accounting;
      « 2° On the value for duty appreciated at the time of importation on the national territory for imports.
      "The following transactions are exempt from the tax:
      « 1° The resales in the state;
      « 2° Imports from a Member State of the European Community or a State Party to the Agreement on the European Economic Area and imports which are put into practice free in one of these States;
      « 3° The sale of ornamental and construction rock products intended to be directly implemented in historical monuments classified or registered or in small, unprotected rural heritage, and defined on a list fixed by decree. »
      "IV. - The tax generator consists of:
      « 1° By delivery of products for sales or those in which they are incorporated or by delivery to themselves;
      « 2° By import to the national territory for imports. » ;
      3° The VI is supplemented by a 3° as follows:
      "3° 0.20 % for products in the ornamental and construction rock sector. » ;
      4° The VII is thus amended:
      (a) In the first, after the word "superior", the words "or equal" are inserted;
      (b) The last paragraph is as follows:
      "For the year 2007, the threshold of 1 and 2 is valued by reference to the revenue of the year 2005 realized by the company concerned with the sales of the products that are subject to the tax. » ;
      5° The IX is thus amended:
      (a) The first paragraph is supplemented by the words: ", with the exception of that which is due on imported products";
      (b) In the third paragraph, the words: "tiles and bricks" are replaced by the words: "natural building materials";
      (c) In the last sentence of the fourth paragraph, the words "state" are replaced by the words "economic and financial general";
      (d) After the eighth preambular paragraph, a sub-item reads as follows:
      "When it is due to imported goods, the tax is recovered by the customs administration and indirect duties, according to the rules, guarantees and penalties applicable to customs duties. » ;
      (e) In the second sentence of the last paragraph, after the words "business revenue", the words "and imports".

      Article 112


      I. - The Mining Risk Prevention and Oversight Agency, established by Act No. 99-245 of 30 March 1999 on liability for damage caused by mining and the prevention of mine risks after the end of the operation, is dissolved and terminated by 1 April 2007 under conditions established by decree in the Council of State. The property, rights and obligations of the institution are transferred to the State.
      II. - Section 4 of Act No. 99-245 of 30 March 1999 referred to above is repealed on the date of dissolution of the establishment referred to in I.


      Government Action Directorate

      Article 113


      The Government submits an annual report on the state of the public service, including, in particular, a state of the number of territorial, hospital and state public officials, as a general annex to the proposed financial law of the year. This report contains updated information on the forecasting policies for staffing, employment and skills in government departments.


      Ecology and sustainable development

      Article 114


      Article L. 423-21-1 of the Environmental Code is as follows:
      "Art. L. 423-21-1. - The amount of cash royalties is fixed for 2007 to:
      " - annual national cynégétic royalty: EUR 197,50;
      " - temporary national cynégétic royalty for nine days: 118,10 EUR;
      " - temporary national cyngetic royalty for three days: EUR 59.00;
      " - annual departmental cyngettic fee: EUR 38,70;
      " - temporary departmental cynégétic royalty for nine days: EUR 23.40;
      " - temporary departmental cynégétic royalty for three days: EUR 15.30.
      "From 2008, the amounts mentioned above are indexed each year on the rate of increase in the Non-Smoking Consumer Price Index in the Economic, Social and Financial Report annexed to the Finance Bill for the year under review. They are published annually by joint decree of the ministers responsible for hunting and budgeting.
      "Cyngetic royalties are collected by a treasury accountant or a government revenue director placed with a departmental or interdepartmental federation of hunters and authorized, according to the rules and with applicable stamp rights guarantees. »


      Justice

      Rule 115


      I. - The non-tax value added value of the reference value unit referred to in the third paragraph of section 27 of Act No. 91-647 of 10 July 1991 on legal aid is fixed for missions completed as of 1 January 2007, at EUR 22.50.
      II. - In 2007, by derogation from the third paragraph of Article 4 of Act No. 91-647 of 10 July 1991 referred to above, the increase in admission limits to legal aid is limited to 1.8 per cent.

      Article 116


      Article L. 741-2 of the Commercial Code is supplemented by five paragraphs as follows:
      "The National Council sets its budget.
      "It can ensure the financing of services of collective interest in the areas set by decree.
      "To this end, the National Council calls for an annual contribution made by each licensee of a court of commerce clerk. The amount of this assessment is the result of a progressive scale established by decree following the advice of the national council, depending on the activity of the office and, where applicable, the number of partners.
      "The proceeds of this contribution may not exceed a quotity determined by the National Council, within 2% of the total non-tax revenues recognized by all offices for the previous year.
      "In the absence of payment of this assessment within one month of a stay, the National Council shall issue, against the debtor, an act assimilated to a decision within the meaning of Article 6 of Act No. 91-650 of 9 July 1991 reforming civil enforcement procedures. »

      Article 117


      The code of the judicial organization, in its writing prior to 9 June 2006, is amended:
      1° The last four paragraphs of Article L. 121-1 are replaced by five paragraphs as follows:
      "The first general lawyers;
      “General lawyers;
      “From the Chief Clerk;
      "Clerks of chambers.
      "A decree in the Council of State sets out the modalities for the application of this article. » ;
      2° After the words: "function by", the end of Article L. 432-2 is thus written: "a first general lawyer appointed by the Attorney General or, if not, by the oldest of the first general lawyers. » ;
      3° At the beginning of the first paragraph of Article L. 432-3, the words "The first general lawyers and".

      Article 118


      A new indiciary bonus may be issued to the Chief Clerks of Justice Services for the period from 1 January 2003 to 31 December 2005, subject to the conditions set out in the following table:


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1



      Outre-mer

      Rule 119


      In the first paragraph of section 38 and the third paragraph of section 40 of Act No. 2001-616 of 11 July 2001 on Mayotte, the year: "2006" is replaced by the year: "2007".

      Rule 120


      Article 15 of Act No. 2000-1207 of 13 December 2000 on orientation for the overseas is supplemented by an IX as follows:
      « IX. - By derogation from the provisions of 2° of III of this article, the employee may accede to a solidarity leave agreement until 31 December 2007 under the following conditions:
      « 1° The employee must justify an employee's activity of at least 15 years of age and receive, at the latest at the age of sixty years, a retirement pension under the old age insurance scheme of which he or she reports;
      « 2° The amount of the solidarity leave allowance may not exceed 85% of the previous salary of the recipient;
      « 3° State participation may not exceed 50% of the amount of the solidarity leave allowance and supplementary pension contributions for the periods of payment of the allowance;
      « 4° Can conclude a convention the only companies in the construction and public works sector and sectors referred to in Article L. 752-3-1, II and III, of the Social Security Code;
      « 5° The number reached on the date of the signing of the agreement referred to in 2° of IV of this article shall be determined according to the provisions of articles L. 620-10 and L. 620-11 of the Labour Code and shall not be reduced, without death or resignation of employees, for the duration of the agreement which may not be less than two years.
      "The entry into force of this device is subject to the signature of an actor to the framework agreement referred to in I of this Article.
      "Applications for a solidarity leave agreement made by employers to the management services of the device before December 31, 2006, and which have remained unanswered by that date, may be resubmitted to these services after the date of the signature of the applicant to be taken into account in accordance with the rules set out in this IX.
      "The conventions in force before 1 January 2007 may only collect the membership of new employees beyond 31 December 2006 after the date of signature of the actor and under the conditions provided for in this IX and by the said actor.
      "Employees benefiting from the solidarity leave before 31 December 2006 continue to benefit under the conditions set out in I to VIII. »

      Rule 121


      The I of Article 128 of Act No. 2005-1720 of 30 December 2005 referred to above is supplemented by seven paragraphs as follows:
      "The policy document mentioned at 7th also includes:
      " - a summary, by mission, of the budgetary and financial effort devoted to each overseas department or region, to each overseas community, to New Caledonia and to the French Southern and Antarctic Lands;
      " - an assessment of the net cost of each exemption from social or overseas tax contributions;
      " - a state of the implementation of the principle of territorial continuity in the transport of persons;
      " - the details and cost of supplements of temporary remuneration, pensions and allowances applicable to overseas public servants;
      " - the details of specific tax statutes;
      " - every two years, an appreciation of the differences in wages and prices in consumption between ultramarine territorial authorities and the metropolis. »

      Article 122


      The amounts not incurred by the regions under the territorial continuity allocation provided for in section 60 of the Overseas Program Act No. 2003-660 of 21 July 2003 are allocated to the credits for the financing of the passport-mobility as defined by Decree No. 2004-163 of 18 February 2004 on the assistance referred to as "mobility passport".


      Research and higher education

      Article 123


      The V of section 24 of the Financial Act No. 2004-1484 of 30 December 2004 is repealed.


      Relations with local authorities

      Rule 124


      The fourth paragraph of Article L. 2334-7 of the General Code of Territorial Communities is supplemented by a sentence as follows:
      "However, for municipalities with a per capita guarantee of more than 1.5 times the average per capita guarantee in the previous year, the rate of increase in the guarantee is zero. »

      Rule 125


      The last paragraph of section L. 3334-3 of the General Code of Territorial Communities is replaced by two paragraphs:
      "In 2005, the flat-rate staffing of the Paris Department is equal to the flat-rate staffing that it received in the previous year indexed according to the rate of progression established under the fourth paragraph.
      "As of 2006, the Paris Department's lump-sum allocation is equal to the lump-sum allocation it received in the previous year indexed according to the rate of progression corresponding to the weighted average of the two rates set by the local Finance Committee under the fifth paragraph. »

      Rule 126


      The penultimate paragraph of Article L. 3334-7 of the General Code of Territorial Communities is supplemented by a sentence as follows:
      "By derogation, in 2007, eligible departments may not receive a minimum operating allocation less than the amount collected the previous year indexed according to the rate of progression of the overall operating staffing resources. »

      Article 127


      An amount of €9.34 million is deducted from the amount opened for 2006 of the staffing mentioned in section L. 2334-26 of the general code of territorial authorities. It increases the development staffing set out in section L. 2334-13 of the same code for the 2007 distribution.

      Rule 128


      The Government submits to Parliament, by June 30, 2007, a report presenting the impact on the overall operational staffing of the municipalities of possible integration of tax exemption compensation in the calculation of financial potential. The report further measures the impact of the non-payment in the calculation of the financial potential, as well as the simultaneous application of the two measures.


      Civil security

      Rule 129


      The cross-cutting policy document on civil security, provided for in 4° I of section 128 of Act No. 2005-1720 of 30 December 2005 of the Corrigendum Finance for 2005, also provides a detailed statement of the expenses incurred by the territorial authorities under the Departmental Fire and Relief Services. It also includes an overall vision of the strategy defined, in terms of performance management, by fire and rescue services, based on national standard indicators.


      Health security

      Rule 130


      I. - It is collected by the French Food Safety Agency a tax relating to phytopharmaceutical products and their adjuvants referred to in Article L. 253-1 of the Rural Code and to fertilizing materials and crop materials referred to in Article L. 255-1 of the same code, for each application:
      1° Listing a new active substance on the community list of active substances;
      2° Authorization to market a phytopharmaceutical product or an adjuvant or registration of fertilizing material or materials of culture, extension of use of a phytopharmaceutical product or an already authorized adjuvant, modification of marketing authorization or registration;
      3° Renewal of authorization to market a phytopharmaceutical product or an adjuvant, or the registration of fertilizing materials or crop supports already authorized or the review of a phytopharmaceutical product or an adjuvant following the registration of active substances, which it contains, on the community list of active substances;
      4° Authorization to market a phytopharmaceutical product or an adjuvant, or to register fertilizing materials or crop materials, identical to a phytopharmaceutical preparation or an adjuvant or to fertilizing materials or crop materials already authorized in France;
      5° Authorization to market a phytopharmaceutical product or an adjuvant identical to a phytopharmaceutical product or an adjuvant already authorized in another Member State of the European Union and containing only active substances listed on the Community list of active substances;
      6° Certification of a product or set of products declared identical to a product or a set of products already approved or granted official authorization in another EU Member State or in a State Party to the European Economic Area Agreement;
      7° Authorization for placing on the market allowing the introduction on the national territory of a phytopharmaceutical product or of an adjuvant from a State Party to the agreement on the European Economic Area in which it is authorized and identical to a phytopharmaceutical product or an adjuvant authorized in France or concerning an origin requiring a comparison with the product authorized in France;
      8° Review of a new origin of the active substance;
      9° Distribution authorization for experimentation;
      10° Listing an extemporaneous mixture on the list published in the official newsletter of the Ministry of Agriculture and Fisheries.
      II. - The tax is due by the applicant. It is paid in its entirety on the occasion of the filing of its application.
      III. - The tax rate referred to in I shall be determined by joint order of the ministers responsible for agriculture and the budget, taking into account the nature of the application and the complexity of the evaluation. This tariff is set:
      1° For applications mentioned in 1° of I between 40,000 and 200,000;
      2° For applications mentioned in 2°, 3° and 7° of I within a ceiling of 40,000;
      3° For applications mentioned in 4°, 5°, 6° and 10° of I within a ceiling of 15,000;
      4° For applications mentioned in 8° and 9° of I within a ceiling of 4 500 .
      IV. - The proceeds of the tax referred to in I are assigned to the French Food Safety Agency.
      V. - Tax recovery is provided by the accounting officer of the French Food Safety Agency, according to the procedures, security rights, guarantees and penalties applicable to revenue taxes.
      Claims are presented, investigated and judged as for revenue taxes.


      Solidarity and integration

      Article 131


      The first paragraph of Article L. 821-2 of the Social Security Code is replaced by four paragraphs:
      "The allowance for disabled adults is also paid to anyone who meets all of the following conditions:
      « 1° Its permanent incapacity, without reaching the percentage established by the decree provided for in the first paragraph of Article L. 821-1, is greater than or equal to a percentage fixed by decree;
      « 2° She has not been employed for a period fixed by decree;
      « 3° The commission referred to in Article L. 146-9 of the Code of Social Action and Families recognizes to it, given its disability, a substantial and lasting restriction on access to employment, as specified by decree. »

      Rule 132


      I. - Article L. 821-1-1 of the Social Security Code is amended as follows:
      1° After the sixth preambular paragraph, a sub-item reads as follows:
      "The additional resources shall also be paid to the beneficiaries of the additional allocation of the special disability fund referred to in Article L. 815-24 whose permanent incapacity is at least equal to the percentage established by the decree referred to in the first paragraph of Article L. 821-1 and which meet the conditions set out in the third, fourth and fifth paragraphs of this Article. » ;
      2° The seventh preambular paragraph is supplemented by a sentence as follows:
      "It is terminated for the beneficiaries of the additional allowance of the special disability fund referred to in Article L. 815-24 at the minimum age at which the right to old age pension is opened. »
      II. - Article L. 821-1-2 of the same code is amended as follows:
      1° After the fourth preambular paragraph, a sub-item reads as follows:
      "The increase for self-sufficiency is also paid to the beneficiaries of the additional allocation of the special disability fund referred to in Article L. 815-24 whose permanent incapacity is at least equal to the percentage established by the decree referred to in the first paragraph of Article L. 821-1 and which meet the conditions set out in the second and fourth paragraphs of this Article. » ;
      2° In the first sentence of the sixth preambular paragraph, the words: "the guarantee of resources for persons with disabilities targeted" are replaced by the words: "the complement of resources targeted".

      Article 133


      I. - Section 1635-0 bis of the General Tax Code is amended as follows:
      1° In the first paragraph, after the word: "specified", the words are inserted: "at 3° of Article L. 311-2 and";
      2° In the first sentence of the second paragraph, the words "between 160 and 220" are replaced by the words "between 200 and 340".
      II. - The first paragraph of Article L. 341-8 of the Labour Code is replaced by two paragraphs:
      "Renewal of the work authorizations provided for in Article L. 341-2 or residence permits or mentioning the work permit shall result in the collection, for the benefit of the National Agency for the reception of aliens and migration, of a tax whose amount is fixed by decree within the limits of between 55 and 110 .
      "This tax is recovered as in the matter of stamps, subject to, as necessary, modifications fixed by decree in the Council of State. »
      III. - In Article L. 211-8 of the Code of Entry and Residence of Aliens and the Right of Asylum, the amount "15" is replaced by the amount "30".

      Rule 134


      After article L. 341-10 of the Labour Code, an article L. 341-11 is inserted as follows:
      "Art. L. 341-11. - I. - The payment of the special contribution provided for in section L. 341-7, due by the employer under the first paragraph of section L. 341-6 or by the persons referred to in section L. 341-6-4, of the increase of 10% provided for in section R. 341-29 as well as penalties for delay is guaranteed by a lien on the furniture and household effects belonging to the debtors in any case Privileges in respect of the first sentence of this paragraph, due by a merchant, craftsman or legal person of private law, even non-commercial, must be registered in a public registry held at the office of the commercial court or the court of large instance within six months of their payment deadline.
      "In the event of a procedure for the safeguarding, recovery or judicial liquidation of the debtor or of a third party legally bound to the payment of such amounts, the privilege whose registration has not been regularly required against the debtor may no longer be exercised for the claims that were subject to such registration as are mandatory. The registration retains the privilege for two years and six months from the day it is completed. It cannot be renewed.
      "A registration may be subject to a complete or partial deletion at any time to the diligence of the Director General of the National Agency for the reception of Aliens and Migration or the Respondent on presentation to the Registrar of a certificate issued by the Director General of the National Agency for the reception of Aliens and Migration. However, where registration has become irrelevant, once the debtor has paid its debt and subject to the payment to the agency of the fees related to the registration and delisting procedures, the debtor requires total delisting within one month.
      "In the event of a safeguard, judicial recovery or judicial liquidation proceedings, penalties, delay increases and prosecution charges due by the debtor on the date of the opening judgment shall be handed over.
      “II. - The Director General of the National Aliens and Migration Agency may prescribe to the debtor of the special contribution to record to the accounting officer of the said agency part of the amount of the special contribution provided for in Article L. 341-7 provided that a finding of violation of the first paragraph of Article L. 341-6 or article L. 341-6-4 has been made in respect of the last period of time.
      "III. - A decree in the Council of State determines the modalities for the application of this article. »

      Rule 135


      In the second sentence of the second paragraph of Article L. 524-1 of the Social Security Code, the words: "of the monthly basis of calculation referred to in Article L. 551-1, variable according to the number of dependent children" are replaced by the words: "of the minimum income of insertion referred to in Article L. 262-2 of the Code of Social Action and Families".

      Rule 136


      I. - Article L. 524-4 of the Social Security Code is as follows:
      "Art. L. 524-4. - The person to whom the insulated parent allowance is paid is required to assert his or her rights to legal, regulatory and conventional social benefits, with the exception of the monthly allowances referred to in Article L. 222-3 of the Code of Social Action and Families and the minimum income allowance for insertion referred to in Article L. 262-1 of the same Code.
      "It must also assert its rights to claims of food due to its obligations under sections 203, 212, 214, 255, 342 and 371-2 of the Civil Code and the compensatory benefit due under section 270 of the same Code.
      "The debtor agency assists the allocatary in the necessary steps for the realization of the conditions mentioned in the first and second paragraphs.
      "When the assignee has asserted the rights referred to in this section, the debtor agency of the allowance is subrogated in the claims of the assignee vis-à-vis the debtors of these rights, within the limits of the amounts paid under the insulated parent allowance.
      "The person to whom the allowance is paid may request an exemption from asserting the rights referred to in the second paragraph. The obligor of family benefits shall decide on this application taking into account the situation of the default debtor.
      "In the event of non-compliance with the obligations referred to in the first and second subparagraphs, or when the application for exemption is rejected, the director of the debtor organization remains the individual to assert his or her rights or to justify why he does not do so. If, in spite of this stay, the person concerned refrains from asserting his or her rights or if a waiver is not granted to him or her in view of the justifications that he or she has presented, the allowance shall be reduced by an amount equal to that of the family support allowance referred to in Article L. 523-1 due to a parent with a single child.
      "The contests relating to refusal of exemption and the reduction of the amount of the allowance shall be brought before the jurisdiction referred to in Article L. 142-1.
      "A decree determines the time available to allegivers to assert their rights and the conditions for the implementation of the reduction of the allocation. »
      II. - This section applies to rights that are open to single parent allowance prior to January 1, 2007 effective March 1, 2007.


      Transport

      Rule 137


      As of January 1, 2007, by derogation from sections L. 351-3-1 of the Labour Code and L. 212-3, L. 213-1, L. 242-1 and L. 242-1-1 of the Social Security Code, the marine arms companies benefiting from the exemption of the employers' social expenses provided for in section 10 of Act No. 2005-412 of 3 May 2005 relating to the creation of the French international register are exempted


      Labour and employment

      Article 138


      I. - In the I and II of section 10 of Act No. 2004-804 of 9 August 2004 for support of consumption and investment, the date: "31 December 2006" is replaced by the date: "31 December 2007".
      II. - The I of the same article is supplemented by three paragraphs as follows:
      "For the period from January 1 to December 31, 2007, for employers whose main activity is traditional type restoration, the lump sum aid provided in the third paragraph is increased by a percentage provided by decree.
      "For the period from 1 January to 31 December 2007, the assistance provided for in the fourth paragraph granted to employers who carry out a main activity of restoration of the traditional type, of tourist hotel with restaurant, tobacco coffee or beverage debit is subject to special increases as part of a scale established by decree.
      "For the period from January 1 to December 31, 2007, the right to payment of employment assistance is subject to the filing of an application within three months after the quarter for which assistance is sought. »
      III. - In the first paragraph of the second paragraph of the same article, the word "intentionally" and the words: "in application of the 5th of Article L. 742-6 of the Social Security Code" are deleted, and the reference: "of Article L. 742-9 of the same code" is replaced by the reference: "of the 2nd of Article L. 633-10 of the Social Security Code".
      IV. - I of the same article is amended as follows:
      1° At the end of the third paragraph, the words "equal to the minimum wage of growth" are replaced by the words: "lower or equal to the minimum wage of growth increased by 3%";
      2° In the fourth preambular paragraph, after the words: "is higher than the minimum wage of growth", the words "increased by 3%".

      Article 139 Learn more about this article...


      I. - Companies of twenty or less employees, who are employers in the area of hotels, cafes and restaurants, excluding the sector of collective restoration, may receive employment assistance from employees that they occasionally employ, for periods of employment between the date of publication of this Act and 31 December 2009, under the following conditions:
      1° A lump sum is allocated to the company for each hour of work performed as part of a fixed-term contract, within the limits of a ceiling fixed for the calendar year;
      2° This assistance is provided that employment is declared by the employer by means of the "employment-business title" referred to in 2° of Article L. 133-5-3 of the Social Security Code; it is granted only if employers are up to date to the payment of their social contributions and contributions and their taxation.
      II. - The State may entrust the management of this assistance to one of the bodies mentioned in Article L. 351-21 of the Labour Code, Articles L. 213-1 and L. 752-4 of the Social Security Code and Article L. 313-3 of the Rural Code, with which it passes a convention. The organization may control the accuracy of the recipients' statements, which are made available to it any document that would permit such control.
      III. - A decree specifies the terms and conditions for the application of this article, including the maximum duration of the contract, expressed in days, the amount of the lump sum and the amount of the ceiling of the aid mentioned in 1° of the I.

      Rule 140


      The third paragraph of Article L. 322-4-12 of the Labour Code is amended as follows:
      1° In the first sentence, the word "help" is replaced by the words "social cohesion bonus";
      2° The second sentence is as follows:
      "The premium is not degressive when the employer is contracted under section L. 322-4-16-8 or when the beneficiary of the future contract is more than fifty years old and has held the specific solidarity allowance for at least twenty-four months at the time of the contract's conclusion. »

      Article 141


      I. - The first paragraph of Article L. 322-4-12 of the Labour Code is supplemented by two sentences as follows:
      "However, for contracts entered into on 15 October 2006 with beneficiaries of the minimum income allowance for insertion, this amount is partly at the expense of the debiting community and partly at the expense of the State. The methods of calculation and care are set by decree. »
      II. - The penultimate paragraph I of Article L. 322-4-15-6 of the same code is supplemented by two sentences as follows:
      "However, for contracts entered into on 15 October 2006 with beneficiaries of the minimum income allowance for insertion, this amount is partly at the expense of the debiting community and partly at the expense of the State. The methods of calculation and care are set by decree. »

      Article 142 Learn more about this article...


      I. - On an experimental basis and for a period of three years from the date of publication of the decree provided for in II of this article, in order to improve the conditions of financial incentive for the return to employment of the beneficiaries of the minimum income of insertion, the State entrusts to the departments admitted to participate in the experiment the charge of financing the return to employment premium established by article L. 322-12 of the Labour Code.
      II. - On an experimental basis, in order to improve the conditions of financial incentive for return to employment and to simplify access to assisted employment contracts, the departments mentioned in the decree provided for in article L.O. 1113-2 of the general code of territorial authorities are authorized, for a period of three years from the date of publication of the said decree, to adopt, in favour of the beneficiaries of the minimum income of exemption from the provisions
      III. - For the implementation of the experiment to improve the conditions of financial incentive for return to employment provided for in I, the departments referred to in II are allowed to waive:
      1° In the third and eighth paragraphs of Article L. 262-11 of the Code of Social Action and Families, either by increasing the amount of the lump sum or by amending the periodicity or the duration of payment;
      2° In the first paragraph of section L. 262-12-1 of the same code, by decreasing the amount of the minimum insertion income allowance paid to beneficiaries who have entered into a future contract or a minimum income contract of activity of the amount of assistance paid to the employer under the 3rd and 4th of the IV of this article, within the limit of an amount equal to the guaranteed minimum income allowance-2
      In the event that these departments are responsible for the financing of the return to employment premium under I, they are allowed to waive the provisions of the sixth paragraph of Article L. 322-12 of the Labour Code either by increasing the amount of the return to employment premium or by amending the payment terms and conditions.
      IV. - For the implementation of the experiment aimed at simplifying access to the minimum contract of activity instituted in article L. 322-4-15 of the Labour Code and the future contract established in article L. 322-4-10 of the same Code, the departments referred to in article II of this article are allowed to waive:
      1° In the sixth paragraph of Article L. 322-4-11 of the same Code, as it establishes a convention of objectives signed by the State and department; the convention provided for in the IX of this article shall include the elements referred to in this paragraph;
      2° In the first paragraph of Article L. 322-4-12 of the same code, which defines the future contract as a fixed-term contract in order to allow private employers mentioned in 2°, 3° and 4° of Article L. 322-4-11 of the same code to enter into a future contract in the form of either a fixed-term contract or an indefinite contract, or a temporary work contract;
      3° In the first and third paragraphs of section L. 322-4-12 of the same code, which provide assistance to the employer who has entered into a future contract and set out the terms and conditions. The department is responsible for all assistance to the employer for future contracts entered into under the experiment. It can create a modular aid based on the number of hours worked, the category to which the employer belongs, the support and vocational training initiatives taken in favour of the beneficiary, the local economic conditions and the severity of the access to employment difficulties;
      4° In the third paragraph of section L. 322-4-15-6 of the same code, which provides assistance to the employer who has entered into a minimum income contract and sets out the terms and conditions of the contract. The department supports all of the assistance paid to the employer for the minimum income-incorporation contracts entered into as part of the experiment. It can create a modular aid based on the number of hours worked, the category to which the employer belongs, the support and vocational training initiatives taken in favour of the beneficiary, the local economic conditions and the severity of the access to employment difficulties;
      5° In the twelfth and thirteenth paragraphs of Article L. 322-4-11 of the same code, as they set the minimum duration, the number of renewals and the maximum duration of the individual agreement between the beneficiary of the future contract and the public community responsible for the implementation of this contract, as well as the first and second paragraphs of the I of Article L. 322-4-12 of the same code, as they set the minimum contract duration and Future contracts concluded under experimentation have a minimum duration of six months. When they are in the form of a fixed-term contract, they are renewable within 24 months. The relevant individual conventions have a minimum duration of six months and are renewable within 24 months;
      6° In the third paragraph of section L. 322-4-15-2 of the same code, as it sets out the maximum duration of the agreement between the debiting public community of the benefit and the employer of the beneficiary of the contract insertion-revenue minimum of activity, and in the fifth paragraph of section L. 322-4-15-4 of the same code, as it sets the maximum duration of the contract insertion-revenue minimum of activity when the contract is reached. When they are in the form of a fixed-term contract, they are renewable within 24 months. The agreements between these departments and employers of beneficiaries of the minimum income-incorporation contract are renewable within 24 months;
      7° In the fifth paragraph of Article L. 322-4-12 of the same code, as it sets the working hours of persons hired under a contract for the future at twenty-six hours. The contract for the future concluded in the context of experimentation sets a weekly duration of work between a minimum of twenty hours and the legal duration of work;
      8° In the second paragraph of Article L. 322-4-12 of the same code, which provides for cases in which the future contract may be suspended. When the future contract is concluded for a specified period, it may be suspended, in addition to the cases already listed in this paragraph, in order to allow the recipient to perform business internships or temporary work assignments where the work is at least two weeks.
      V. - Contracts concluded in the context of experimentation require training and accompaniment actions for the benefit of their holders. Adapted depending on the duration of the contract, they can be carried out during and outside the working time.
      With the exception of the third paragraph of Article L. 322-4-10 of the Labour Code, the Department alone ensures the implementation of future contracts entered into in the context of experimentation and only signs the delegation agreements referred to in the fourth paragraph of Article L. 322-4-10 of the same Code or individual agreements concluded with the employer and the beneficiary.
      VI. - The return to employment bonus, the lump-sum premium and the modular assistance provided for in I and 1° of the III and paid by the departments are exempt from income tax and excluded from the base of the general social contribution and contribution for the reimbursement of social debt.
      VII. - Public administrations, social security agencies and legal persons of public and private law referred to in Article L. 116-1 of the Code of Social Action and families shall provide to the departments referred to in Article II, at their request, the aggregated data strictly necessary for the definition and implementation of experimentation.
      VIII. - Voluntary departments to implement all or part of the experiments mentioned in I to IV of this article shall be candidates to the representative of the State in the department before 31 March 2007, by a reasoned deliberation of their deliberative assembly. They forward to June 30, 2007 a file describing the planned experiments, the objectives pursued, the expected results, the legislative and regulatory provisions to which they intend to derogate and an assessment protocol.
      Experiments may also involve a portion of the department's territory, which is experiencing difficulties in returning to the employment of beneficiaries of the minimum income of insertion of particular importance or nature.
      IX. - In the departments mentioned in II, a convention for the implementation of experimentation is signed between the representative of the State in the department and the president of the General Council. In particular, it specifies the modalities for the payment of financial support to the department during the period of experimentation.
      The procedure for calculating the financial support of the State for the return to employment bonus and the assistance paid to the employer for future contracts and the minimum income- insertion contracts of activity are as follows:
      1° The State shall pay to the Department EUR 1,000 for each return to employment premium awarded by the Department when the conditions laid down in Article L. 322-12 of the Labour Code are met;
      2° The State shall pay for each future contract concluded in the context of the experiment a monthly aid corresponding to the national monthly average, calculated over a period of two years, of the assistance referred to in the third paragraph of Article L. 322-4-12 of the same code;
      3° The State shall pay to the department for each contract insertion-revenue minimum of activity concluded in the context of the experimentation a monthly aid corresponding to the share of the aid to the charge of the State provided for in the third paragraph of Article L. 322-4-15-6 of the same code.
      X. - The departments involved in the experiment each year submit a report on its implementation to the representative of the State in the department. This report contains the information necessary to evaluate the report, including:
      - accounting data for the benefit credits;
      - aggregate data on the characteristics of beneficiaries and the benefits provided;
      - information on the management of these services in the department and on the activity of the organizations involved in them;
      - elements relating to the impact of these measures on return to employment.
      An evaluation committee comprising representatives of the departments, the State, the National Family Allowance Fund and the Agricultural Social Mutuality and qualified personalities whose competence is recognized in the evaluation of public policies supports voluntary departments in the conduct of the corresponding evaluation studies. Its composition is determined by joint decree of Ministers for Social Affairs and Territorial Communities.
      Before the expiry of the time limit for experimentation to I and II of this article, the departments participating in the experiment shall send to the representative of the State in the department a report covering, inter alia, the elements listed in article L.O. 1113-5 of the general code of the territorial authorities, together with their observations.
      Before the expiry of the same period, the Government shall transmit to Parliament an evaluation report covering all experiments under this article. A notice of the committee referred to in this X on each experiment is annexed to this report.

      Rule 143


      I. - Article L. 118-6 of the Labour Code is amended as follows:
      1° In the first paragraph, the word "total" is deleted;
      2° In the same paragraph, after the words: "Manual social contributions" are inserted the words: ", excluding those due to occupational accidents and occupational diseases,"
      3° The second paragraph is deleted.
      II. - In section 18 of Act No. 87-572 of 23 July 1987 amending Title I of the Labour Code and on learning, the words "total" and ", accidents at work" are deleted.
      III. - Article 20 VI of Act No. 92-675 of 17 July 1992 on various provisions relating to apprenticeship, vocational training and amending the Labour Code is amended as follows:
      1° The words: "all" are replaced by the word: "thes";
      2° The words: ", workplace accidents" are deleted.
      IV. - Article L. 981-6 of the Labour Code is amended as follows:
      1° In the first paragraph, the words: ", occupational accidents and occupational diseases" are deleted, and are added the words: "and, for professionalization actions carried out by the employer groupings governed by Article L. 127, to an exemption from the employer's contribution to social insurance, occupational accidents and occupational diseases and family allowances";
      2° The second preambular paragraph reads as follows:
      "The exemption for contracts and shares referred to in the first paragraph shall apply to earnings and remuneration as defined in Article L. 242-1 of the Social Security Code and Article L. 741-10 of the Rural Code, paid by employers referred to in Article L. 950-1 of this Code to persons under the age of twenty-six and to job seekers aged forty-five years and older. »
      V. - This section applies to contracts entered into on or after January 1, 2007.

      Article 144


      Article L. 951-10-1 of the Labour Code is amended as follows:
      1° Subject to 2° and 5°, in the whole article:
      (a) The word "tax" is replaced by the word "assessment";
      (b) The words: "Central Coordinating Committee" are replaced by the words: "Council and Coordination Committee";
      2° I is thus modified:
      (a) The first paragraph is as follows:
      "A contribution created by agreement between representative organizations at the national level of employers and employees of the building and public works is paid for the benefit of the committee for consultation and coordination of building learning and public works. This contribution is due by companies belonging to the building professions and public works entering the scope of articles L. 223-16 and L. 223-17 and Title III of Book VII. » ;
      (b) Four subparagraphs are added:
      « 3° Funding for specific actions aimed, on the one hand, the pre-formation and professional integration of audiences under the age of twenty-six years, on the other hand, the animation and the accompanying support to the training of apprentices;
      « 4° At the operational costs of the Committee for Consultation and Coordination of Building Learning and Public Works within the limits of the rate of the total amount of the collection of this contribution set by decree of the Minister in charge of vocational training, with regard to the particular mission of general interest of the Committee for Consultation and Coordination of Building Learning and Public Works;
      « 5° To support the expenses set out for the parity management of this contribution by the organizations, serving on the Building Learning and Public Works Coordination and Coordination Committee, within a percentage of the amount collected under the contribution.
      "An annual report of activities and sums devoted to the management of the expenses mentioned in the 5th is sent to the Commissioner of the Government and to the State's economic and financial controller placed at the Committee for Consultation and Coordination of Building Learning and Public Works. » ;
      3° In II, the words: "wages assessed according to" are replaced by the words: "wages paid during the current year heard within the meaning of";
      4° The 1st of the III is thus modified:
      (a) In a, the rate: "0.16 %" is replaced by the rate: "0.30 %";
      (b) In b, the rate: "0.08%" is replaced by the rate: "0.22%";
      5° The first paragraph of the IV is thus amended:
      (a) At the end of the second sentence, the word "imposed" is replaced by the word "subscribed";
      (b) The last sentence is as follows:
      "For the current year, the amount of each deposit is equal to one-quarter of the contribution assessed on the basis of the previous year's remuneration calculated on the terms set out in II."
      6° After the word: "contentious", the end of the second and the last paragraphs of the VI are thus written: " relative to the recovery of the contribution allocated to the committee for consultation and coordination of the learning of the building and public works against the companies in debt and failing.
      "If not, the recovery of this assessment shall be carried out in accordance with the rules and under the applicable security rights, guarantees and penalties, as provided for in Article L. 137-4 of the Social Security Code for the tax referred to in Article L. 137-1 of the same code";
      7° The VII is thus amended:
      (a) At the beginning, three paragraphs are inserted:
      "The Committee for Consultation and Coordination of Building Learning and Public Works is constituted in the form of an association governed by the Act of July 1, 1901 on the Association Contract. It is managed by union organizations of employers and representative employees at the national level of the building and public works.
      "The statutes of the committee for the coordination and coordination of building learning and public works are elaborated by the union organisations of employers and representative employees at the national level of the building and public works.
      "Management costs related to the duties of this committee as well as expenditures related to the management of paritarism within the organization are set by joint decree of the ministers responsible for vocational training and national education, within a maximum of a specified ceiling as a percentage of the annual collection collected by the association. » ;
      (b) In the penultimate paragraph, the words "state" are replaced, twice, by the words "general économique et financier de l'État";
      (c) Six sub-items are added:
      "The I comes into force on January 1, 2006.
      "The decision of 15 June 1949 on the Central Committee for the Coordination of Building Learning and Public Works, the Secretary of State for Technical Education, Youth and Sports, is repealed as of the day of the publication in the Official Gazette of the declaration of the association constituted in accordance with the provisions of the first two paragraphs of this VII.
      "The establishment of a committee to coordinate the learning of the building and of public works in association does not lead to the creation of a new legal entity or to the cessation of its activity or to the legal regime to which the personnel are subject.
      "The property, rights, obligations and contracts of the association known as the "Consolidation and Coordination Committee for Building Learning and Public Works are those of the Central Committee for the Coordination of Building Learning and Public Works on the date of publication in the Official Gazette of the declaration of the said association.
      "This constitution in association does not allow any questioning of such property, rights, obligations and contracts and, in particular, does not affect contracts with third parties by the Central Committee for the Coordination of Building Learning and Public Works.
      "The operations led by this constitution in association do not give rise to the collection of duties, taxes or taxes of any kind. »

      Rule 145


      In 2007, for the benefit of the National Association for the Professional Education of Adults referred to in Article L. 311-1 of the Labour Code, an exceptional levy of 175 million euros on the national fund referred to in Article L. 961-13 of the same Code. The collection, litigation, guarantees and penalties for this levy are governed by the applicable wage tax rules.

      Article 146


      I. - After the word: "society", the end of the first sentence of the first paragraph of Article L. 129-8 of the Labour Code is thus written: ", adherents or insured, as well as the head of business or, if the company is a legal person, its president, its general manager, his or her delegated directors, its managers or members of his or her executive title, as of course, »
      II. - I is applicable to revenues collected as of January 1, 2007.

      Rule 147


      I. - In the first paragraph of Article L. 129-13 of the Labour Code, after the words: "of the Labour Code" are inserted the words: "and the financial assistance of the legal person of public law intended to finance the universal employment-service cheques for the benefit of its agents and employees and the entitled persons".
      II. - I is applicable to revenues collected as of January 1, 2007.


      City and housing

      Article 148


      I. - The last paragraph of Article L. 834-1 of the Social Security Code is replaced by two paragraphs:
      "The rate of contribution mentioned at 2° is set at 0.20 % for the State, territorial authorities and their administrative public institutions.
      "Employers occupying less than 20 employees and employers under the agricultural regime under the social security laws are not subject to the contribution mentioned in the 2°. The fifth paragraph of section L. 620-10 of the Labour Code applies to the calculation of the workforce referred to in this section. »
      II. - Article L. 351-6 of the Construction and Housing Code is supplemented by a paragraph as follows:
      "Its management is provided by the Caisse des dépôts et consignations. »

      Rule 149


      The Social Housing Guarantee Fund is authorized, on an exceptional basis, to pay in 2007 to the National Agency for Urban Renovation created by section 10 of Act No. 2003-710 of 1 August 2003 for city orientation and programming and urban renewal a competition of 25 million euros. This payment from the Social Housing Guarantee Fund to the National Agency for Urban Renovation does not result in any compensation or collection of taxes, fees or taxes.


      Public audiovisual advances

      Article 150


      In the d of the 2nd of Article 1605 ter of the General Code of Taxes, after the word "State" are inserted the words "as well as by the training centres of apprentices".

      Article 151


      In the first sentence of the penultimate paragraph I of section 53 of Act No. 86-1067 of 30 September 1986 on freedom of communication, after the words: "contracts of objectives and means" are inserted the words: "as well as possible amendments to these contracts".


      ANNOUNCEMENTS


      E T A T A
      (Art. 52 of the Law)
      Paths and means
      I. - GENERAL BUDGET


      (Thousands of euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1




      II. - APPENDIX BUDGETS


      (In euros)



      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1




      III. - SPECIAL ACCOUNTS


      (In euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1




      IV. - ACCOUNTS OF FINANCIAL CONCOURS


      (In euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1




      E T A T B
      (Art. 53 of the Law)
      General budget allocation by mission and programme
      GENERAL BUDGET


      (In euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1




      E T A T C
      (Art. 55 of the Law)
      Apportionment by mission and programme
      BUDGETS ANNEXES


      (In euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1




      E T A T D
      (Art. 56 of the Law)
      Distribution by mission and program of trust account credits
      and financial examination accounts
      SPECIAL ACCOUNTS


      (In euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1




      FINANCIAL ASSESSMENTS


      (In euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1




      E T A T E
      (Art. 57 of the Law)
      Distribution of uncovered authorities
      I. - TRADE ACCOUNTS


      (In euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1




      II. - GLOBAL OPERATIONS


      (In euros)


      You can see the table in the OJ
      n° 299 of 27/12/2006 text number 1



      This law will be enforced as a law of the State.


Done in Paris, December 21, 2006.


Jacques Chirac


By the President of the Republic:


The Prime Minister,

Dominique de Villepin

Minister of Economy,

finance and industry,

Thierry Breton

Minister for Budget

and the reform of the state,

Government spokesperson,

Jean-François Copé


(1) Preparatory work: Act No. 2006-1666.
National Assembly:
Bill No. 3341;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 3363;
Notice of cultural affairs commissions, No. 3364, economic affairs, No. 3365, foreign affairs, No. 3366, defence, No. 3367, and laws, No. 3368;
Discussion (1st part) on 17-20 and 23 October 2006 and adoption on 24 October 2006;
Discussion (2nd part) on 31 October and 2, 3, 6-10 and 14-17 November 2006;
Adoption on 21 November 2006.
Senate:
Bill, adopted by the National Assembly, No. 77 (2006-2007);
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 78 (2006-2007);
Notice of cultural affairs commissions, No. 79 (2006-2007), economic affairs, No. 80 (2006-2007), foreign affairs, No. 81 (2006-2007), social affairs, No. 82 (2006-2007), and laws, No. 83 (2006-2007);
Discussion (1st part) on 23, 24 and 27-29 November 2006 and adoption on 29 November 2006;
Discussion (2nd part) on 30 November, 1st, 2, 4-9 and 11 December 2006;
Adoption on 12 December 2006.
National Assembly:
Bill, amended by the Senate, No. 3511;
Report of Mr. Gilles Carrez, on behalf of the Joint Parity Commission, No. 3524;
Discussion and adoption on 19 December 2006.
Senate:
Report of Mr. Philippe Marini, on behalf of the Joint Parity Commission, No. 124 (2006-2007);
Discussion and adoption on 19 December 2006.


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