Key Benefits:
The National Assembly and the Senate adopted,
Vu la Constitutional Council decision No. 2003-488 DC of 29 December 2003;
The President of the Republic enacts the following legislation:
PART I
GENERAL CONDITIONS
OF THE FINANCIAL EQUILIBRE
I. - An exceptional amount of EUR 157 000 000 is established for 2003 for the purposes of the annex budget for agricultural social benefits.
You can see the table in the OJ
n° 302 of 31/12/2003 page 22594 to 22636
II. - The remaining amounts to be recovered under the parafiscal taxes to the organizations that are the subject of the above-mentioned levy may be recovered in 2004 and remain due to those organizations. The liquidation bonuses, deducted from the levies mentioned in I, are devolved to them.
The amount of the change in the value of the net assets corresponding to this devolution is not taken into account for the determination of the income to the tax on the companies provided for in sections 206 and following of the General Tax Code, when the bonuses are used to actions respecting the specific vocation of the organizations concerned in favour of the agricultural and rural world.
III. - At the H of Article 43 of the Rectificative Financial Law for 2002 (No. 2002-1576 of 30 December 2002), the sum: "58 million euros" is replaced by the sum: "40 million euros".
It was established for 2003, for the benefit of the State budget, an exceptional debit of 10 million euros on the reserves of the National Institute of Industrial Property.
The adjustment of revenues as a result of the revised assessments in statement A annexed to this Act and the additional expenses of the State budget for 2003 shall be determined as follows:
(In millions of euros)
You can see the table in the OJ
n° 302 of 31/12/2003 page 22594 to 22636
PART II
MEANS OF SERVICES
AND SPECIAL PROVISIONS
I. - DEFINITIONAL OPENATIONS
A. - General budget
It is open to Ministers, under the regular expenditure of civilian services for 2003, additional appropriations totalling EUR 4,125,936,406, in accordance with the distribution by title and by department set out in statement B annexed to this Act.
The total amount of $2,621,559,496, in accordance with the distribution by title and department set out in statement B annexed to this Act, is cancelled for the regular expenditures of civilian services for 2003.
It is open to Ministers, under the capital expenditures of the civil services for 2003, program authorizations and additional payment credits, respectively, total sums of EUR 1,355,220,162 and EUR 240,727,590, in accordance with the distribution by title and by department set out in statement C annexed to this Act.
Program authorities and payment credits are cancelled, for the capital expenditures of the civil services for 2003, respectively, for the total sums of EUR 1,337,461,669 and EUR 731,783,558, in accordance with the distribution by title and by department set out in statement C annexed to this Act.
It is open to the Minister of Defence for the regular expenditures of military services for 2003, additional appropriations totalling EUR 32,200,000.
Program authorizations totalling EUR 438,029 are cancelled for regular military service expenditures for 2003.
It is open to the Minister of Defence, for the capital expenditures of military services for 2003, program authorizations and payment credits, respectively, total amounts of 883 560 734 EUR and 499 000 EUR.
Program authorities and payment credits are cancelled for the capital expenditures of military services for 2003, respectively, amounting to a total of EUR 519,782,322 and EUR 12,200,000.
B. - Supplementary budgets
It is open to ministers, under the Supplementary Estimates for 2003, additional appropriations totalling EUR 324,800,000.
A programme authorization and payment credits for 2003 are cancelled, for the purposes of the Supplementary Estimates, respectively, in the amount of EUR 1,000 and EUR 30,000.
II. - TEMPERATORY OPERATIONS
It is open to the Minister of Economy, Finance and Industry, for the expenses for 2003 of Account No. 903-17 "Treasury loans to foreign states for the consolidation of debts to France", a credit of EUR 215,850,000.
It is cancelled, under capital expenditures for 2003 on account No. 903-07 "Treasury loans to foreign states and the French Development Agency to promote economic and social development", a payment credit of EUR 25,000.
It is open to the Minister of Economy, Finance and Industry, for the 2003 expenditure of Account No. 903-54 "Advances on the amount of tax returned to departments, municipalities, institutions and various agencies", an appropriation of EUR 325,000.
III. - OTHER PROVISIONS
The appropriations approved by Decrees No. 2003-509 of 16 June 2003, No. 2003-859 of 8 September 2003, No. 2003-973 of 13 October 2003, No. 2003-1080 of 17 November 2003 and No. 2003-1124 of 26 November 2003, opening credits as advance.
I. - FISCAL MEASURES
I. - The 2 of Article 39 A of the General Tax Code is supplemented by a 3° as follows:
« 3° To communications satellites. »
II. - The provisions of I apply to material acquired or created as of January 1, 2003.
I. - After article 1609 quatervicies of the General Tax Code, a section 6 bis is inserted as follows:
“Section 6 bis
"Air Noise Tax
"Art. 1609 quatervicies A. - I. - Effective January 1, 2005, a tax known as aerial noise tax is collected for the benefit of public or private persons operating aerodromes for which the annual number of maximum take-off aircraft movements greater than or equal to 20 tons exceeded twenty thousand in one of the previous five calendar years.
“II. - The tax is payable by any aircraft operator or, if not, their owner. It does not apply:
“(a) Maximum take-off aircraft less than 2 tonnes;
“(b) State aircraft or participating in civil protection or firefighting missions.
"The fact that the air noise tax is generated is the take-off of aircraft on the aerodromes concerned. The tax is due on the date of the generator fact.
"III. - The tax is seated on the decimal logarithm of the maximum mass at aircraft takeoff, expressed in tons. Modulation coefficients take into account, in a ratio of 0.5 to 120, the take-off time and the acoustic characteristics of the aircraft.
"A decree specifies the conditions for the application of this III.
"IV. - The proceeds of the tax shall be allocated, for the aerodrome in which its generator is located, to the financing of the assistance to the residents provided for in sections L. 571-14 to L. 571-16 of the environmental code.
"The fee rate for each aerodrome is included between the lower and higher values of the group it reports, depending on the need for funding on each aerodrome, such as the aids to be granted under the existing regulations, the predictable evolution of sound embarrassment plans and the sounding costs.
« 1st group : aerodromes de Paris - Charles-de-Gaulle, Paris-Orly, Toulouse-Blagnac : from 10 EUR to 22 EUR ;
« 2nd group : aérodromes de Bordeaux-Mérignac, Lyon - Saint-Exupéry, Marseille-Provence, Nantes-Atlantique, Nice-Côte d'Azur, Strasbourg-Entzheim : from 4 EUR to 8 EUR.
"An order, taken by the ministers responsible for the budget, civil aviation and the environment, sets the applicable tax rate for each airfield.
"V. - Debts report by month, or by calendar quarter if the amount of money due for the first month of the quarter is less than EUR 1,000, the elements required for the establishment of the tax, on a printed matter provided by the civil aviation administration.
"The monthly or quarterly return, together with the payment of the tax due, is addressed to the Civil Aviation Schedule budget accountants.
"The deadline for filing the tax return and payment is the last day of the second month following the monthly or quarterly period covered by the return.
"VI. - 1. The declaration referred to in the V shall be controlled under the same conditions as those mentioned in 1 of the IV of Article 302 bis K. The tax is recovered by the services of the General Directorate of Civil Aviation, according to the same rules, conditions, guarantees and sanctions as those provided for the tax of section 302 bis K.
“2. In the absence of a declaration within the time limits, an ex officio taxation is carried out. The amount of the tax established on an ex officio basis is derived from the proceeds of the take-off tax of the most highly taxable aircraft of the debtor by the number of take-offs recorded on the month or quarter. The fees are subject to the penalties set out in section 1728.
"The elements necessary to establish this taxation are communicated by the air traffic authority. The basis for calculating the ex officio taxation and penalties are communicated to the debtor at least thirty days before the recovery, by means of a notification that specifies the terms and conditions of their determination.
"The company may, however, file a declaration within thirty days of the notification of the enforceable title. In this case, for the calculation of fees and penalties, the basis thus declared shall be substituted for that fixed ex officio, subject to the control referred to in 1.
“3. In the event of a failure to pay or insufficient payment of the tax, the services of the General Directorate of Civil Aviation may, after having put in place the debtor to regularize within thirty days and upon the expiry of that period, require the provisional seizure of an aircraft operated by the debtor or belonging to it to the judge of the place of execution of the measure.
"The order of the enforcement judge shall be forwarded to the authorities responsible for the air traffic of the aerodrome for the purpose of the aircraft's immobilization. The order is notified to the indebtedness and owner of the aircraft when the indebtedness is the operator.
"They have a period of one month to appeal to the court at the place of execution of the measure.
"The costs of the arrest are borne by the debtor.
"The payment of the due amounts results in the release of the conservatory seizure.
“4. The right to rectify the tax by the General Directorate of Civil Aviation shall be exercised until the expiry of a period of three years after the calendar month or quarter for which the tax is due. The limitation is suspended and interrupted under the conditions of common law and, in particular, by filing a declaration under the conditions set out in 2.
« VII. - The litigation is followed by the Civil Aviation Branch. Claims are presented, investigated and deemed to be tax on turnover. »
II. - 1. Persons who, for the year 2004, are liable for the general tax on polluting activities within the meaning of 3 of section 266 sexies of the Customs Code are required to file the annual return under section 266 undecies of the same code and, where appropriate, make the tax liquidation to the Customs Accountant. When the amount of deposits paid for 2004 is greater than the amount of the tax declared, the tax fraction exceeding the deposits paid is refunded.
2. The amounts paid as of January 1, 2004 under the general tax on polluting activities owed by operators or aircraft owners are collected for the benefit of aerodrome operators and allocated for the financing of the waterfront assistance provided for in sections L. 571-14 to L. 571-16 of the environmental code.
III. - 1. In the Customs Code, are repealed effective January 1, 2005:
(a) 3 of I and 2 of II of article 266 sexies;
(b) 3 of Article 266 septies;
(c) 3 of Article 266 octies;
(d) The lines corresponding to the "Aerodrome Take-offs", the "Aerodromes of Group 1" and the "Aerodromes of Group 2" in the table in section 266 nonies, as well as 5 and 6 of the same section.
2. The environmental code is modified as follows:
(a) In the I and V of Article L. 571-13, the words: "aerodromes referred to in 3 of Article 266 septies of the Customs Code" and, in the II and VIII of the same article, the words: "aerodromes referred to in 3 of Article 266 septies of the Customs Code" are replaced by the words: "aerodromes referred to in Article 1609 quatervicies I
(b) Article L. 571-14 is as follows:
"Art. L. 571-14. - Operators of aerodromes referred to in I of Article 1609 quatervicies A of the General Code of Taxes contribute to the expenses incurred by the residents of these aerodromes for the implementation of the provisions necessary for the mitigation of sound nuisances under conditions fixed by decree in the Council of State. For aerodromes mentioned in the IV of Article 1609 quatervicies A of the same code, this contribution is financed by the resources collected by each aerodrome under the tax established by that same section. » ;
(c) In Article L. 571-15, the words: "Each aerodrome referred to in Article 3 266 septies of the Customs Code" are replaced by the words: "Each aerodrome referred to in Article I 1609 quatervicies A of the General Tax Code";
(d) In Article L. 571-16, the words "budgetary credits intended" are replaced by the words "destined aids".
3. The urban planning code is thus modified:
(a) In the third paragraph of Article L. 147-3, the words: "aerodromes referred to in Article 3 266 septies of the Customs Code" are replaced by the words: "aerodromes referred to in Article 1609 quatervicies A of the General Tax Code";
(b) At 4° of Article L. 147-5, the words: "aerodromes referred to in 3 of Article 266 septies of the Customs Code" are replaced by the words: "aerodromes referred to in I of Article 1609 quatervicies A of the General Tax Code".
4. The Civil Aviation Code is amended as follows:
(a) In the first paragraph of Article L. 227-5, the words: "aerodromes referred to in Article 3 266 septies of the Customs Code" are replaced by the words: "aerodromes referred to in Article 1609 quatervicies A of the General Tax Code";
(b) In the first paragraph of Article L. 227-10, the words: "aerodromes referred to in Article 3 266 septies of the Customs Code" are replaced by the words: "aerodromes referred to in Article I 1609 quatervicies A of the General Tax Code".
I. - After Article L. 541-10 of the Environmental Code, it is inserted an article L. 541-10-1 as follows:
"Art. L. 541-10-1. - As of 1 January 2005, any natural or legal person who, free of charge, makes available to individuals for his or her own account without prior request, makes them available, distributes them for his or her own account or distributes printed materials [Dispositions declared not in conformity with the Constitution by decision of the Constitutional Council No. 2003-488 DC of 29 December 2003] in the mailboxes, in the common areas of local housing This contribution may take the form of benefits in kind. However, it is excluded from this contribution the provision of information to the public by a public service when it results exclusively from an obligation arising from a law or regulation.
"In its financial form, the contribution is made to an organization authorized by the departments responsible for the environment, territorial authorities, the economy and the industry, which pays the contribution to the territorial authorities for participation in the costs of collection, valuation and disposal that they support.
"The contribution in kind consists in the provision of communication spaces for the benefit of public inter-communal cooperation institutions ensuring the disposal of household wastes. These communication spaces are used to promote the collection, recovery and disposal of waste.
"Financial and in-kind contributions are determined according to a scale established by decree.
"The person or agency who does not voluntarily pay for this contribution is subject to the tax set out in section 266 sexies of the Customs Code in 9 of I.
"The terms and conditions of application of this article shall be determined by decree. »
II. - 1. Article 266 sexies of the Customs Code is supplemented by a 9 as follows:
“9. Any person, referred to in the first paragraph of Article L. 541-10-1 of the Environmental Code, who, for a calendar year, made available, made available, distributed or distributed printed materials [Dispositions declared not in conformity with the Constitution by decision of the Constitutional Council No. 2003-488 DC of 29 December 2003] under the conditions mentioned in the article and who has not paid the financial or in-kind contribution to it. »
2. Article 266 septies of the same code is supplemented by a 9 as follows:
“9. The provision or free distribution to printed persons [Dispositions declared not in conformity with the Constitution by decision of the Constitutional Council No. 2003-488 DC of 29 December 2003] by the persons referred to in 9 of article 266 sexies. »
3. Article 266 octies of the same code is supplemented by an 8 as follows:
“8. The annual mass, expressed in kilograms, for its part exceeding 2,500 kilograms, of the prints mentioned in the first sentence of Article L. 541-10-1 of the Environmental Code, made available or distributed by the persons mentioned in the same article. »
4. The table in section 266 nuns of the same code is supplemented by a line as follows:
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5. At the beginning of the first paragraph of Article 266 undecies of the same code, the words are inserted: "Excluding those mentioned in Article 266 sexies, 9 of the I."
6. After article 266 terdecies of the same code, an article 266 quaterdecies is inserted as follows:
"Art. 266 quaterdecies. - I. - The body approved by the departments responsible for the environment, territorial authorities, the economy and the industry referred to in the second paragraph of section L. 541-10-1 of the Environmental Code shall communicate annually to the recovery authority the list of persons who paid the contribution.
“II. - Debts referred to in 9 of section 266 sexies liquidate and pay the tax due for a calendar year on an annual return, which must be forwarded to the Recovery Authority no later than April 10 of the year following that in the course of which the generator occurred.
"The declaration is accompanied by the payment of the tax.
"The declaration contains all the necessary elements for the control and establishment of the tax. The form of this declaration and the statements that it must contain shall be fixed in accordance with the provisions of Article 95, 4.
"In the event of a final cessation of activity, the subject-matter shall file the declaration referred to in the first paragraph within thirty days of the date of the end of the activity. The due fee is immediately established. The tax is accompanied by the payment.
"III. - The tax referred to in 9 of section 266 sexies is due for the first time in 2005. »
I. - In 2° of 3 of Article 6 of the General Code of Taxes, after the words: "the connection may be requested" are inserted the words: ", in the years following that in which it reaches its majority",
II. - The provisions of I apply to revenues collected as of January 1, 2003.
I. - 2° ter of Article 156 of the General Tax Code is amended as follows:
1° The words: "The assessment of the benefits in kind of housing and food made for the application to employees of the social security system" are replaced by the words: "the sum of EUR 3,000";
2° It is supplemented by a sub-item:
"The amount of the deduction referred to in the preceding paragraph is raised annually in the same proportion as the upper limit of the first tranche of the income tax scale. »
II. - The provisions of 1° of I apply from the 2003 taxation of revenues and those of 2° of that I on the basis of the 2004 taxation of revenues.
I. - The general tax code is amended as follows:
A. - After article 81 A, an article 81 B is inserted as follows:
"Art. 81 B. - I. - Employees and persons mentioned in 1°, 2° and 3° of the b of Article 80 ter called by a company established in another State to occupy a job in a company established in France for a limited period of time are not subject to tax on the basis of the elements of their remuneration directly related to this situation. This provision applies until 31 December of the fifth year following that of their taking of office and provided that the persons concerned were not taxed domiciled in France during the ten calendar years preceding that of the taking of office.
“II. - If the share of the remuneration subject to income tax under I is less than the remuneration paid for similar functions in the company or, if not, in similar companies established in France, the difference is reinstated in the taxable bases of the individual. »
B. - Section 83 is amended as follows:
1° After 1°, it is inserted a 1° 0 bis as follows:
« 1° 0 bis Contributions paid in accordance with the provisions of Council Regulation No. 1408/71 of 14 June 1971 on the application of social security schemes to employed workers and members of their families travelling within the Community or in accordance with the provisions of an international agreement or agreement on the application of social security schemes; »
2° After the 2°, it is inserted a 2° 0 ter as follows:
« 2° 0 ter Within the limits provided for in the second paragraph of the 1st quater, the contributions to the supplementary pension plans and, within the limits provided for in the second and third paragraphs of the 2nd paragraph, the contributions to the supplementary pension schemes that meet the conditions set out in Article 3 of Council Directive 98/49/EC of 29 June 1998 on the safeguarding of the supplementary pension rights of workers who are employed and non-employed who travel within the Community or to those agreements Contributions are deductible until December 31 of the fifth year following that of their appointment; »
C. - In the b of the 1st of the B of the I of Article 163 quatervicies, after the words "of the 2nd", are inserted the words: "and, in the context of the retreat, of 2° 0 bis".
II. - The provisions of I apply to persons whose taking of office in France is effective January 1, 2004.
I. - The general tax code is amended as follows:
A. - Article 242 ter 1 is amended as follows:
1° The second paragraph is supplemented by the words: ", except for the products mentioned in 1° and 2° if their beneficiary has their tax domicile outside France in a Member State of the European Community";
2° After the fifth preambular paragraph, three subparagraphs are inserted:
"For the establishment of this declaration, the persons who make the payment individualize the interests of receivables of any kind and assimilated products as enumerated by a decree transposing Article 6 of Council Directive 2003/48/EC of 3 June 2003 on the taxation of savings income in the form of interest payments.
"The income of this nature from the transfer, repayment or redemption of shares or shares of collective investment organizations or assimilated entities invested to more than 40% in receivables or assimilated products is determined and declared under conditions prescribed by decree.
"For the purposes of the provisions of the preceding paragraph, the body or entity or, in the absence of a legal personality, its manager or representative in respect of third parties, shall provide to the persons mentioned in the first paragraph, under conditions provided by decree, the information necessary to assess the situation of the organization or entity in respect of the 40% percentage. This situation is specified in the constituent documents or by-laws of the body or entity or, if not, in their inventories under Article L. 214-8 of the monetary and financial code. In the absence of information, the persons mentioned in the first paragraph consider that the 40% percentage is exceeded. » ;
3° In the penultimate paragraph, the word "She" is replaced by the words "The declaration referred to in the first paragraph".
B. - Article 1768 bis is amended as follows:
1° In 1 bis, the word "seventh" is replaced by the word "ten";
2° It is complemented by a 4 and a 5 as follows:
“4. The agency or entity or, if not a legal personality, its manager or representative in respect of third parties, which mentions on the documents provided for in the eighth paragraph of Article 242 ter of the information that wrongly leads not to consider the revenues made during the assignments, refunds or redemptions of their shares or shares as interests within the meaning of the seventh paragraph of 1 of this Article shall be liable to an annual tax fine of EUR 25,000.
« 5. By derogation from 1, the absence of individualization of the amounts set out in the sixth paragraph of section 242 ter, as well as the insufficiency in the declaration of the amounts in question, shall be punished by a flat tax fine of EUR 150 per omitted or incorrect information, within the limit of EUR 500 per statement. This fine is not applicable for offences committed on the basis of information provided to the paying institution under the conditions set out in the eighth paragraph of section 242 ter. »
C. - Article 199 ter is supplemented by a c as follows:
"c. The deduction to the source, temporarily taken by Belgium, Luxembourg and Austria in accordance with Article 11 of Council Directive 2003/48/EC of 3 June 2003 in respect of the taxation of the income of the savings in the form of interest payments, shall, after imputation, if any, of the other deductions to the source and tax credits referred to in a and b, at a tax credit equal to that deduction which is deducted from the In case of surplus, the surplus is returned. »
II. - The provisions of I shall apply to declarations relating to amounts deemed to be of interest within the meaning of the sixth paragraph of Article 242 ter of the general code of taxes paid as of January 1, 2005. For this purpose, the persons referred to in 1 of the same Article shall identify as of 1 January 2004 the beneficiaries of such interests in a manner that will be fixed by regulation.
I. - The 9th of sections 158 quater and 223 sexies of the general tax code is supplemented by the words: "and on the profits that have been subject to the taxation in IV of section 219".
II. - The provisions of section 95 of the Financial Act for 2004 (No. 2003-1311 of 30 December 2003) are not applicable to products distributed by listed real estate companies and their subsidiaries referred to in section 208 C of the General Tax Code and taken from the profits having been subject to the taxation provided for in section IV of 219 of the same Code.
III. - The provisions of I shall apply to distributions taken from the profits of the fiscal years beginning on 1 January 2003.
I. - In the first paragraph of Article 125 C of the General Tax Code, the rate: "15%" is replaced by the rate: "16%".
II. - The provisions of I come into force on 1 January 2004.
I. - The general tax code is amended as follows:
A. - After article 119 ter, an article 119 quater is inserted as follows:
"Art. 119 quater. - 1. Deduction to the source provided for in 1 of Article 119 bis and the sampling provided for in III of Article 125 A is not applicable to the interests heard, for the purposes of this section, such as the income of the receivables of any kind, excluding penalties for late payment, paid by an anonymous corporation, a simplified share corporation, a share-sponsored corporation, a limited liability corporation, an industrial or commercial public institution or a public enterprise that is liable to tax on corporations without being exempted or a permanent taxation institution
"For the purposes of this section, the quality of a corporation associated with another corporation is recognized to any corporation where the corporation holds a direct interest of not less than 25% in the capital of the other corporation or where the other corporation holds a direct interest of not less than 25% in its capital or where a third corporation holds a direct interest of not less than 25% in its capital and in the capital of the other corporation and If this commitment is made by a legal entity that does not have its effective management seat in France, it shall result in the designation of a representative who is responsible for the payment of the deduction to the source referred to in the first paragraph in case of non-compliance with that commitment.
"In the event that the interest is paid by a permanent establishment, the recipient corporation or the corporation on which the recipient permanent establishment depends is considered to be associated with the payer institution if it is associated with the corporation on which it depends.
“2. In order to benefit from the exemption provided for in the first paragraph of 1 the beneficiary legal entity must justify to the debtor or the person who ensures the payment of such income that it is the beneficial owner and that it meets the following conditions:
"a. Have its effective headquarters in a Member State of the European Community;
“b. Revise one of the forms listed on a list prepared by order of the Minister responsible for the economy in accordance with the annex to Council Directive 2003/49/EC of 3 June 2003 concerning a common tax regime applicable to payments of interest and royalties made between the associated companies of different Member States;
"c. To be liable, including for such income, in the Member State in which it has its effective head office, to tax on the societies of that State without being exempted from it;
"d. When the recognition of the debtor ' s associated quality of business depends on it, hold the participation referred to in the second paragraph of 1.
"If the recipient of the income is a permanent establishment, he must justify to the debtor or the person who ensures the payment of the income that he is the beneficial owner of such income, that such income is subject to the Member State where he is taxed on the corporations or to an equivalent tax of that State and that the legal person to whom he or she is dependent meets the conditions set out in a to d.
“3. The provisions of 1 shall not apply where the income paid shall be paid to a legal person or to a permanent establishment of a legal person controlled directly or indirectly by one or more State residents who are not members of the European Community and if the chain of participation has as principal object or as one of its principal objects to benefit from the provisions of 1.
"Where, because of the special relationship between the payer and the beneficial owner of the interest or interest that both maintain with a third party, the amount of interest exceeds the amount agreed upon by the payer and the beneficial owner in the absence of such relationships, the provisions of 1 apply only to the latter amount.
“4. A decree specifies as necessary the terms and conditions for the application of these provisions. »
B. - After section 182 B, an article 182 B bis is inserted as follows:
"Art. 182 B bis. - 1. The deduction to the source provided for in section 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of section 119 quater or by a permanent establishment to a legal entity that is its partner or to a permanent establishment dependent on a legal entity that is its partner. For the purposes of this section, the quality of a corporation associated with a corporation and a corporation associated with a permanent establishment is recognized in accordance with the second and third paragraphs of section 119 quater.
"For the purposes of this article, royalties are defined as payments of any kind received as compensation for the use or concession of the use of a copyright on a literary, artistic or scientific work, including film films and computer software, a patent, a trademark or trade mark, a drawing or a model, a plan, a secret process or a formula Payments received for the use or concession of the use of industrial, commercial or scientific equipment are considered royalties.
“2. The exemption under section 1 shall be subject to the same conditions and justifications as provided for in section 119 quater.
“3. The provisions of 1 shall not apply where royalties paid are granted to a legal person or to a permanent establishment of a legal person controlled directly or indirectly by one or more State residents who are not members of the European Community and if the chain of participation is as a principal object or as one of its principal objects to benefit from the provisions of 1.
"When, because of the special relationship between the payer and the beneficial owner of the royalties or those that both maintain with a third party, the amount of the royalties exceeds the amount agreed upon by the payer and the beneficial owner in the absence of such relations, the provisions of 1 apply only to the latter amount.
“4. A decree specifies as necessary the terms and conditions for the application of this article. »
II. - After Article L. 208 of the Tax Procedures Book, an article L. 208 A is inserted as follows:
"Art. L. 208 A. - Payments refunded as a result of a claim under sections 119 quater and 182 B bis of the general tax code give rise to the payment of moratorium interest when the refund is made more than one year after the application. Interest, which is the rate set out in section L. 208, is on the day of the expiry of that period. They're not capitalized. »
III. - The provisions of I and II apply to payments made effective January 1, 2004.
In Article 669 II of the General Tax Code, in its drafting from the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), the words "to the two tenths" are replaced by the words "to 23%".
I. - Article L. 283 B of the Tax Procedures Book is amended as follows:
1° After the first paragraph, five subparagraphs are inserted:
"The competent authority shall respond to the request for assistance in the recovery of a Member State of the European Community as soon as:
« 1° This request contains a declaration certifying that the debt or the title of recovery are not contested in the requesting State and that the appropriate recovery procedures implemented in that State cannot result in the full payment of the debt;
« 2° The total amount of the debt or receivables charged to the same person is greater than or equal to EUR 1,500.
"It is not required to grant assistance to recover the debt of a Member State when the original application concerns claims based on an enforceable title established for more than five years. However, if the claim or title in question are contested, the five-year period shall be short of the date on which the claim or title of the requesting State was finally decided.
"As soon as it is informed by the requesting Member State or by the debtor of the filing of a dispute of the receivable, the competent authority shall suspend the recovery of the debt until the notification of the decision of the competent body of the requesting State, unless it receives an express request for the prosecution of the recovery procedure with a declaration certifying that its national law allows it to contest the debt. » ;
2° The third becomes the second.
II. - Article 381 bis of the Customs Code is amended as follows:
1° After the second paragraph, five sub-items are inserted:
"The competent authority shall respond to the request for assistance in the recovery of a Member State of the European Community as soon as:
« 1° This request contains a declaration certifying that the debt or the title of recovery are not contested in the requesting State and that the appropriate recovery procedures implemented in that State cannot result in the full payment of the debt;
« 2° The total amount of the debt or receivables charged to the same person is greater than or equal to EUR 1,500.
"It is not required to grant assistance to recover the debt of a Member State when the original application concerns claims based on an enforceable title established for more than five years. However, if the claim or title in question are contested, the five-year period shall be short of the date on which the claim or title of the requesting State was finally decided.
"As soon as it is informed by the requesting Member State or by the debtor of the filing of a dispute of the receivable, the competent authority shall suspend the recovery of the debt until the notification of the decision of the competent body of the requesting State, unless it receives an express request for the prosecution of the recovery procedure with a declaration certifying that its national law allows it to contest the debt. » ;
2° The third becomes the second.
I. - Article 575 E bis I of the General Tax Code is amended as follows:
1° In the second paragraph, after the reference: "575 A", the words are inserted: "and within the limit of a contingent of 1,200 tons per year,"
2° In the second line of the last column of the table, the rate: "34.5" is replaced by the rate: "35".
II. - The provisions of I apply effective January 5, 2004.
I. - Part II of Article 39 octies A of the General Tax Code is supplemented by a paragraph as follows:
"The provisions of the first paragraph are no longer applicable to investments that have not been the subject of a licence application filed before January 1, 2004. "
II. - Section 39 octies D of the same code is amended as follows:
1° I is supplemented by a sub-item:
“The provisions of this I shall no longer apply to investments made after 31 December 2003. » ;
2° The IV is supplemented by a sub-item:
"The provisions of the first paragraph are no longer applicable to investments that have not been the subject of a licence application filed before January 1, 2004. »
I. - The breach of Article 279 of the General Tax Code is as follows:
"b decies. Subscriptions for electricity deliveries of a maximum power of 36 kilovoltampers and natural fuel gas, distributed by networks.
"The maximum power taken into account corresponds to all the maximum powers subscribed by the same subscriber on the same site; "
II. - The provisions of I apply as of January 1, 2004.
I. - The third paragraph of Article 279 (a) of the General Tax Code is as follows:
"For the provision of housing and food in retirement homes and facilities for persons with disabilities. This rate also applies to benefits that are exclusively related, on the one hand, to the state of dependency of the elderly and, on the other, to the needs of persons with disabilities who are housed in these institutions and who are unable to perform the essential actions of everyday life; "
II. - The provisions of I come into force on 1 January 2004.
I. - The general tax code is amended as follows:
A. - The 1st of Article 298 bis is supplemented by a sentence as follows:
"If their accounting exercise does not coincide with the calendar year, they may, on option, file an annual return for that fiscal year; "
B. - Article 1693 bis is amended as follows:
1° The first sentence of the first paragraph of the I is supplemented by the words: "or last completed exercise";
2° In the third sentence of the first paragraph of I, after the words: "of the year", the words "or exercise" are inserted;
3° In the second paragraph of I, after the words: "of the previous calendar year" are inserted the words: "or the last fiscal year ended";
4° In II, the words "in their first taxation year" are replaced by the words "in their first taxation period."
C. - Section 302 bis MB is amended as follows:
1° In II, after the words: "of the previous year", are inserted the words: "or the last completed exercise";
2° In 2° of IV, the words: "of the year in which" are replaced by the words: "of the year or exercise under which or where";
3° In 3° of IV, the words "of the year for which" are replaced by the words "of the year or exercise for which or where".
II. - The provisions of I shall apply to exercises beginning on 1 January 2005.
A. - The general tax code is amended as follows:
I. - The first sentence of the first paragraph of Article 521 is supplemented by the words "or not".
II. - The last paragraph of Article 522 is as follows:
"The title of the works is guaranteed by the State, by the inspection bodies authorized by the State or by the professionals authorized by a convention concluded with the administration of customs and indirect rights. »
III. - Article 524 is as follows:
"Art. 524. - The works are marked by two punches: that of the manufacturer and that of the title of the work, known as a guarantee punch.
"The manufacturer's punch has the form of a diamond containing an initial letter of his name and the symbol chosen by him. It can be engraved by such artist that he likes to choose.
"The guarantee punch is affixed:
"a. The administration of customs and indirect duties;
“b. Either by a registered inspection body under the conditions provided for in Article 535 II;
"c. Either by professionals authorized by an agreement with the customs administration and indirect rights under the conditions set out in the second paragraph of Article 535.
"The shape of the punches and the conditions under which they are affixed are fixed by decree.
"The warranty assures the purchaser, by affixing the warranty punch, the title of the product put on the market. It is implemented by the administration or by the approved control body by means of prior control. When professionals benefit from the authorization provided for in the second paragraph of Article 535, they respond to the concordance between the title corresponding to the insculpted punch and the actual title of the work placed on the market. »
IV. - In article 526, after the words: "works marked with false punches" are inserted the words: "or stolen punches".
V. - Article 530 is as follows:
"Art. 530. - When the title of a work made to the mark in the service of the guarantee or to the approved control body is found below the declared legal title, a new test may be carried out if the owner so requests.
"When the new test confirms the result of the first, the work is, at the choice of the owner, either handed over to the owner after being broken in his presence or marked as a result of the test if it corresponds to one of the legal titles.
"In all cases, the owner also has the opportunity to export his works in accordance with the provisions of section 545. »
VI. - Sections 530 bis and 530 ter are repealed.
VII. - In the second paragraph of Article 533, the word "public" is deleted.
VIII. - Article 535 reads as follows:
"Art. 535. - I. - Manufacturers, merchants and similar persons and collateral holders must carry to the guarantee office of which they are responsible or to a registered inspection body the works that must benefit from the guarantee to be tried, titrated and marked, with the exception of those mentioned in a and b of article 524 bis.
"However, professionals who are authorized to verify their products are exempted from this obligation by a convention with the administration of customs and indirect duties. A decree in the Council of State determines the obligations that can be imposed on professionals under this convention as well as the conditions under which the authorization is granted.
"No one can make a profession to perform for others the formality provided for in the first paragraph if he has not been approved as a guarantee commissioner, under the conditions prescribed by ministerial order.
“II. - Authorized inspection bodies and their staff are held in professional secrecy under articles 226-13 and 226-14 of the Criminal Code.
"The terms and conditions of control, the obligations of the accredited inspection bodies, the conditions of their activity, the rules applicable to their personnel and their supervision in order to ensure their independence in the execution of their missions, the requirements relating to their technical skills and professional integrity, as well as the specifications applicable to the necessary means and equipment are set by decree in the Council of State.
"III. - To be accepted to the mark, the works must carry the fingerprint of the professional's punch and be advanced enough to obtain no alteration during the finishing process. »
IX. - In the second paragraph of Article 545, the words "state or public guarantee" are deleted.
X. - Section 548 is amended as follows:
1° The first paragraph is replaced by four subparagraphs as follows:
"The works imported from a non-EU State must be presented to customs services in order to receive a customs destination. After the assignment of responsibility in the importer's premises, the works are then forwarded to the guarantee office or the approved control body to be tested and marked except:
"a. If this is a reference to a and b of section 524 bis. However, these works will have to be covered by the responsibility punch, placed in the premises of the importer;
“b. Or if the importer is a beneficiary of a convention with the administration of customs and indirect duties under the conditions set out in second paragraph I of section 535.
"In this case, the works are carried out by the importer, in his premises, of the punches of liability and guarantee under the conditions laid down by decree in the Council of State. » ;
2° In the second sentence of the second paragraph, the words "the guarantee" are replaced by the words "the administration or an authorized control body";
3° In the last sentence of the second paragraph, the words "of the first paragraph" are replaced by the words "of the first four paragraphs".
XI. - The 5th of Article 1794 is thus written:
« 5° Offences against the provisions of articles 521, 524, 526, 531, 535 to 539, 543, 545 to 551; "
XII. - The 8th of Article 1810 is amended as follows:
1° After the words: "custody or sale", the word "fraudulent" is inserted;
2° The words: "false old punches" are replaced by the words: "false punches, counterfeiting old or in force";
3° It is supplemented by the words: "or existing punches, or the fingerprint of stolen punches".
B. - The same code is amended as follows:
I. - Article 527 is as follows:
"Art. 527. - The works mentioned in article 522 support a contribution to:
"a. For works in gold, gold alloy and platinum, 8 EUR per book marked;
“b. For silver works, 4 EUR per book marked.
"However, the amount of this contribution is limited to EUR 4 and EUR 2 until June 30, 2005.
"In overseas departments, the contribution is set to:
"a. For works in gold, gold alloy and platinum, 2 EUR per book marked;
“b. For silver works, 1 EUR per book marked.
"The fact that the contribution is generated is the apposition of the punch on the works by the guarantee offices.
"Exigibility occurs during the generator fact.
"The debtors are required to subscribe no later than 15 of the month following the due date, to the customs department responsible for recovery, a statement in accordance with a model established by the administration and accompanied by the payment of that contribution. However, they have the option of paying the cash contribution by depositing the said statement on the date of the fact-generating. The terms and conditions of application of this Article shall be determined by decree. »
II. - Sections 528 and 542 are repealed.
III. - In Article 543, the words: "and without payment of the specific law provided for in Article 527" are deleted.
IV. - 1. In section 553, the words "specific law" are replaced by the words "to contribution".
2. At the end of the same article, the words: "Articles 530 bis and 535" are replaced by the words: "Article 535".
V. - In the last paragraph of section 1698, the words: "specific law" are replaced by the words: "contribution" and the word "target" is replaced by the word "targeted".
VI. - In Article 1698 D, the words: "the specific law provided for in Article 527" are replaced by the words: "the contribution provided for in Article 527".
VII. - In Article 1698 quater, the words: "The specific right provided for in Article 527 is recovered" are replaced by the words: "The contribution provided for in Article 527 is recovered".
VIII. - In sections 1727-0 A and 1731-0 A, the words "as well as the specific law provided for in section 527" are replaced by the words "as well as the contribution provided by section 527".
C. - The provisions of A and B come into force as of 1 July 2004.
I. - After article 199 octodecies of the general tax code, an article 199 novodecies is inserted as follows:
"Art. 199 novodecies. - Taxpayers domiciled in France within the meaning of section 4 B may receive an annual tax reduction in the amount of EUR 10 when they make, for the same year, the return of their income by electronic means provided for in section 1649 quater B ter and make payment of the income tax by monthly debit defined in sections 1681 A and 1681 D, either by debit on the payment deadline set out in section 188 bis of Schedule IV or electronically. »
II. - The provisions of I apply experimentally for the years 2005 to 2007.
A. - The general tax code is amended as follows:
I. - In the first paragraph of Article 218, the words "and the seventh paragraph of Article 219 bis" are deleted.
II. - The seventh paragraph of Article 219 bis is deleted.
III. - Section 1668 is amended as follows:
1° The last paragraph of I is as follows:
"The organizations referred to in the first paragraph of 1 bis of section 206, whose turnover in the last fiscal year is less than EUR 84,000, as well as legal persons or organizations taxed at the corporate tax rate set out in section 219 bis, are exempted from the payment of the deposits. » ;
2° In 2, the words: "Payment notices" are replaced by the words "of the balance statement".
IV. - In the first paragraph of section 1679, the word "Treasury" is replaced by the words "accounter of the General Directorate of Taxes".
V. - Article 1681 quinquies is amended as follows:
1° 3 is thus written:
“3. Payments relating to the tax referred to in section 1668 are made by transfer directly from the Consolidated Revenue Fund account in the Bank of France's writings where the non-taxable turnover made under the previous year by the company exceeds EUR 760,000. » ;
2° It is complemented by a 4 in this way:
“4. Payments relating to the salary tax referred to in section 231 shall be made by transfer directly from the Consolidated Revenue Fund account opened in the Bank of France's records when the amount exceeds EUR 50,000. »
VI. - Article 1681 septies is amended as follows:
1° At 1°, after the words: "and its additional taxes" are inserted the words: "and the tax on wages";
2° At 2°, the words "of the tax on wages" are deleted.
VII. - In the second paragraph of section 1763 A, the words "recovered as in income tax" are replaced by the words "recovered and guaranteed as in corporate tax".
VIII. - 1° and 2° of 3 of Article 1929 quater are thus written:
« 1° The debtor incurred a defect in payment for direct taxes recovered by the accountants of the General Directorate of Public Accounts;
« 2° An executory title was issued, for taxes on sales and assimilated revenues and indirect contributions, as well as for taxes and taxes assimilated by the accountants of the General Directorate of Taxes. »
IX. - In section 1929 sexies, the words: "and stamp duties as well as indirect contributions" are replaced by the words: " stamp duties, indirect contributions as well as corporate taxes and similar contributions, tax on wages and taxes recovered under the same terms".
B. - The provisions of I to IX of A come into force on dates fixed by decree and no later than 1 January 2005.
Article 265 bis A of the Customs Code is amended as follows:
I. - I is amended as follows:
1° In the first paragraph, the words: "on petroleum products" are deleted and the words: "For the year 2003" are replaced by the words: "From January 1, 2004";
2° In the second paragraph, the amount "35" is replaced by the amount "33".
II. - In 2, the words "on petroleum products" and the words "by December 31, 2003" are deleted.
III. - At 3, the second sentence is deleted.
IV. - In 4 and 5, the words "on petroleum products" are deleted.
V. - In 2, the words: "and derived from ethyl alcohol" are replaced by the words: ", ethyl alcohol and its derivatives".
VI. - 1 is completed by a c as follows:
"c) EUR 37 per hectolitre for ethyl alcohol of agricultural origin incorporated directly into superfuels. »
I. - The general tax code is amended as follows:
1° Article 302 bis ZA is repealed;
2° In the VI of section 1647, the words: "taxes referred to in sections 302 bis ZA and 302 bis ZB" are replaced by the words: "tax referred to in section 302 bis ZB".
II. - Table III of section 43 of the Financial Law for 2000 (No. 99-1172 of 30 December 1999) is amended as follows:
1° The category: "Nuclear Reactors of Energy Production (by tranche)" is replaced by the category: "Nuclear Reactors of Energy Production Other than those Devoted as a Principal Research (by tranche)", and the amount of flat taxation is set at EUR 2,088,000;
2° Prior to the category: "Other nuclear reactors", it is inserted a category called "Nuclear energy production reactors dedicated as a principal research factor", whose flat-rate tax is set at EUR 1,180,000 and the multiplier coefficient between 1 and 4.
III. - The provisions of this section shall apply effective January 1, 2004.
I. - In the V of Article 1478 of the General Code of Taxes, after the words: "restaurants", are inserted the words: "caffees, discos,".
II. - The same V is supplemented by the words: ", carrying out a seasonal activity, as defined by decree".
III. - The provisions of I and II apply on the basis of the 2005 taxation.
I. - The general tax code is amended as follows:
A. - In the b of the 2nd of Article 1609 nonies BA, the words "as well as in the D of Article 44 of the Financial Law for 1999 (No. 98-1266 of 30 December 1998) are deleted.
B. - The IV bis of Article 1636 B octies is thus amended:
1° In the first paragraph, the words "are increased from the amount, calculated from the only communal rate, of the compensation provided for the taxation year in the D of section 44 amended from the Financial Act for 1999 referred to above, in consideration of the deletion of the share of the salaries and remuneration referred to in 1 of the A of section 44 referred to in the tax base to in the occupational tax and reduced from the deduction made under 1 of the III of 2003
2° The second preambular paragraph reads as follows:
"For the purposes of the IV, the tax proceeds to be recovered shall be reduced by the share, paid by the commune to the union, from the amount collected in 2003, pursuant to the D of Article 44 of the Financial Act for 1999 referred to above and 1 of the III of Article 29 of the Financial Act for 2003, indexed annually as the lump sum set out in Article L. 2334-7 of the General Code of Territorial Communities as well as »
II. - In the first and third paragraphs of the 1st of Article L. 5334-7 of the General Code of Territorial Communities, the words "and I of the D of Article 44 of the Financial Law for 1999 (n° 98-1266 of 30 December 1998)" are replaced by the words ", 26 (B) of the Financial Law for 2003 (n° 2002-1575 of 30 December 2002), as well as the amount collected in 2003-12
Article L. 752-3-1 of the Social Security Code is amended as follows:
1° The first sentence of 2° of I is supplemented by the words: "excluding companies and public institutions referred to in Article L. 131-2 of the Labour Code";
2° At the beginning of the II and III, the words: "Exemption" are replaced by the words: "With the exclusion of public enterprises and institutions referred to in Article L. 131-2 of the Labour Code, exemption".
A. - The general tax code is amended as follows:
1° In I of Article 1496, the words: "of a profession other than agricultural, commercial, artisanal or industrial" are replaced by the words: "of an employee activity at home, or of a non-commercial professional activity within the meaning of Article 92";
2° In the first paragraph of Article 1498, after the words: "other than premises", the words: "home or professional use" are deleted.
B. - The provisions of the A apply on the basis of the 2004 taxation.
C. - Subject to the rulings of justice, the impositions on land tax on built properties and housing tax relating to the years 2002 and 2003 are deemed to be fair as their legality is challenged by the means derived from the fact that the rental value of leased buildings to public administrations, social security agencies or private non-profit organizations should be determined in application of the provisions 1496
Subject to the rulings of justice passed in force of evidence, the impositions on local direct taxes and taxes collected on the same bases, calculated on the basis of tariffs or valuation elements determined before January 1, 2004, are deemed to be regular as they would be contested by the means derived from the incompetence of the signatory, the failure to sign or the date of the minutes established under the articles 1504
I. - Article 1414 A III of the General Tax Code is amended as follows:
1° It is completed by a 2 drafted as follows:
“2. When one or more of the territorial authorities and public inter-communal cooperation institutions for the benefit of which the taxation is established have eliminated one or more of the reductions provided for in Part II of section 1411 and in force in 2003 or have reduced one or more rates against those in force in 2003, the amount of the deduction calculated under the conditions set out in Part II and 1 of this III shall be reduced by an amount equal to the positive difference between the share.
"This provision is also applicable where the slaughters are fixed in absolute terms in accordance with Article 1411 5 of II. In this case, the slaughter of the year 2003 is increased under the conditions set out in second paragraph IV of that section. » ;
2° At the beginning of the first paragraph, the reference is inserted: "1.".
II. - The provisions of I shall apply to taxation established under 2005 and subsequent years.
Article L. 1615-7 of the General Code of Territorial Communities is supplemented by a paragraph to read as follows:
"By derogation from the first paragraph, local authorities and their groupings benefit from the responsibilities of the Value-Added Tax Compensation Fund for their investment expenditures carried out over the period 2003-2005, under the control of public works, in respect of passive infrastructure that integrates their heritage within the framework of the action plan for extending the coverage of the territory by mobile networks. »
The general code of territorial authorities is amended as follows:
I. - Article L. 2333-3 is as follows:
"Art. L. 2333-3. - The tax is due by end-users for the quantities of electricity delivered on the territory of the municipality, except for those concerning the lighting of the national, departmental, intercommunal and communal road and its outbuildings.
"She is sitting:
« 1° Of 80% of the total amount excluding taxes of invoices paid by a final consumer, whether they relate to the supply, delivery or both of these services, when the electricity is delivered under a subscribed power of less than or equal to 36 kVA;
« 2° And 30% of this amount when the electricity is delivered under a subscribed power greater than 36 kVA and less than or equal to 250 kVA.
"The subscribed power taken into account is that contained in the contract for the supply of a non-eligible consumer or in the contract for access to the network entered into by an eligible consumer, or on his behalf, within the meaning of Article 22 of Act No. 2000-108 of 10 February 2000 on the modernization and development of the public service of electricity.
"When electricity is delivered on several delivery points located on several municipalities and is subject to a global billing by a supplier, the invoice is distributed, for the calculation of the tax, to the prorated consumption of each delivery point. »
II. - Article L. 2333-4 is amended as follows:
1° The third preambular paragraph is replaced by six preambular paragraphs:
"The tax is recovered by the distribution network manager for electricity transmission invoices paid by a final consumer and by the supplier for invoices for the only supply of electricity or for both the delivery and supply of electricity.
"The non-established electricity provider in France owes the tax to the Minister responsible for territorial authorities a representative established in France, who is responsible for paying the tax in the event of a failure of the debtor.
"Managers of distribution networks and suppliers shall make available to the agents authorized for this purpose by the mayor, sworn under the conditions laid down in Article L. 2224-31, any documents necessary for the control of the liquidation and recovery of the tax, without being able to object to the professional secrecy or the provisions of Article 20 of Act No. 2000-108 of 10 February 2000.
"An order of Ministers responsible for territorial authorities and energy specifies the documents to be produced in the municipality by the network manager or by the supplier in support of the tax repayment.
"The default, insufficiency or delay in the remittance of the tax actually collected results in the payment by the network manager or by the supplier of a late interest at the legal rate, regardless of any sanction.
"In the event of a non-taxation of the tax or an entry to the exercise of the control by the above-mentioned agents, the amount of the tax due shall be returned by the municipality and increased by a penalty equal to 80% of that amount. » ;
2° It is supplemented by a sub-item:
"A decree in the Council of State sets the conditions for the application of this article. »
III. - At the end of the first paragraph of section L. 5212-24, the word "distributor" is replaced by the words "distribution network manager or supplier".
After the twelfth paragraph of Article L. 2334-4 of the General Code of Territorial Communities, a sub-paragraph is inserted as follows:
"For public institutions of inter-communal cooperation resulting from the transformation of a new union or community of agglomeration, the tax potential of municipalities that were members of the union or community and that are part of the new public institution of inter-communal cooperation is calculated in 2004 in accordance with the first and eleventh paragraphs. »
I. - After the first paragraph of Article L. 1615-6 of the General Code of Territorial Communities, two paragraphs are inserted:
"However, the actual investment expenditures made by the beneficiaries of the Value-Added Tax Compensation Fund to repair the damage directly caused by exceptional weathers recognized by decree, and located in municipalities that have been the subject of an assessment of the state of natural disaster, are entitled to the allocation of the fund the year in which the settlement of the work occurred.
"In the absence of the decree provided for in the previous paragraph, Order in Council No. 2003-833 of 29 August 2003 adopted for the purposes of Article 74 of Law No. 2002-1576 of 30 December 2002 enacting the Financial Law for 2002 shall apply. »
II. - Section 74 of the Corrigendum Financial Act for 2002 (No. 2002-1576 of 30 December 2002) is repealed effective 1 January 2004.
I. - Section 39 C of the General Tax Code is amended as follows:
1° In the first sentence of the penultimate paragraph, after the words: "monetary and financial code", are inserted the words: "and those practicing rental transactions with purchase option" and, after the word: "bil-credit", are inserted the words: "or rental with purchase option";
2° At the end of the first sentence of the last paragraph, the words "or rental with a purchase option" are inserted.
II. - In the first sentence of the penultimate paragraph of article 39 quinquies I of the same code, after the words: "the article L. 313-7 referred to above" are inserted the words: "or who practice leasing operations with purchase option,".
III. - The provisions of I and II are applicable to leases with purchase option entered into on or after January 1, 2004.
The general tax code is amended as follows:
1° In the first paragraph of the 1 quater of Article 39 quaterdecies, the year: "2003" is replaced by the year: "2010";
2° In the first paragraph of section 44 nonies, the year: "2003" is replaced by the year: "2010";
3° In article 238 bis HO, the year: "2003" is replaced by the year: "2010";
4° The 1st of Article 1455 is thus written:
« 1° Fishermen using one or two boats for their professional activity, even if they own them; "
I. - Article 41 of the General Tax Code is as follows:
"Art. 41. - I. The surplus-values subject to the regime of sections 39 duodecies to 39 quindecies and carried out by a natural person on the occasion of the free transfer of an individual business may benefit from the following provisions:
"a. A deferral to the date of disposal or termination of the undertaking or to the date of disposal of any of these items if it is earlier is the imposition of surplus-values relating to the elements of the immobilized asset identified on the occasion of that transmission.
"The imposition of the surplus-values referred to in the first paragraph shall be effected on the date on which the deferral is terminated on behalf of the recipient(s) of the transmission of the individual undertaking.
“b. In the event of an expensive transfer of its rights by a beneficiary, the deferral of taxation for the amount of the surplus-value relating to its rights is terminated. The taxation of surplus-values is made on behalf of that beneficiary.
"c. In the event of a new free transfer by one of the recipients of the transmission referred to in the first paragraph, the deferral shall be maintained if the recipient of the new transmission undertakes to pay the tax on the surplus-value at the date that one of the events cited in the a or b is realized. If not, the imposition of any surplus-values related to the transmitted elements is made on behalf of the donor or the deceased.
"d. In the event of a corporation contribution under the conditions set out in I and II of section 151 octies, the tax deferral shall be maintained if the recipient(s) that made the contribution make the undertaking to pay the tax on the deferral surplus-value to the date or any of the events cited in the report are realized. If not, the imposition of any surplus-values related to the elements made is done on behalf of the contributors. In the event of the transfer of all or part of the securities received in compensation for this contribution, the deferral is terminated on behalf of the recipient(s) who made the contribution.
“e. For the purposes of this section, the lease of all or part of the undertaking is assimilated to a total or partial termination.
“II. - When the activity is continued for at least five years from the date of the transmission referred to in the first paragraph of the I, the surplus-values remaining deferred in the first paragraph of the I a are definitely exempted.
"III. - The profits from the stocks recorded in connection with the transmission referred to in the first paragraph of the I shall not be taxed if the recipient(s) register these stocks to the book value for which they appear on the balance sheet of the former enterprise.
"IV. - a. The plan defined in I applies on an option exercised by the operator(s) and, if so, by the other recipients upon acceptance of the transmission by the operator(s).
“b. The recipient(s) who opted for the defined plan in I shall communicate to the administration a statement showing the amount of the surplus-values made during the transmission and whose taxation is carried forward in accordance with a, c and d of I.
"c. The recipient(s) referred to in a must attach to the declaration provided for in section 170, for the current year on the date of transmission and the following years, a statement showing the information required for the monitoring of surplus-values deferred in accordance with a, c and d of I.
"d. The operator(s) referred to in the statement of result have included a statement indicating, for each element, the information required to calculate the taxable surplus-values.
"V. - A decree specifies the declarative obligations. »
II. - In II of Article 54 septies of the same code, the words: "or transmission as a free company" and "Article 41" are deleted.
III. - In the III of Article 151 octies of the same code, the words "of Article 41 and" are deleted.
IV. - Article 151 nuns of the same code are read as follows:
“II. - 1. In the event of a free transfer to a natural person of social rights considered, pursuant to the I, as assets assigned to the exercise of the profession, the imposition of the surplus-value recognized may be deferred until the date of disposal, redemption, cancellation or subsequent transmission of these rights.
"The imposition of this surplus-value is made on the date on which it is terminated on behalf of the recipient(s) of the transmission of social rights.
"When one of the events ending the tax deferral referred to in the first paragraph occurs, the imposition of the surplus value is made on behalf of the recipient of the transmission.
"In the event of a re-transmission by one of the beneficiaries of the transmission referred to in the first paragraph, the deferral shall be maintained if the beneficiary of the new transmission undertakes to pay the tax on the surplus-value at the time that one of the events mentioned in the first paragraph occurs. If not, the imposition of the surplus value relating to the rights transmitted is made on behalf of the donor or the deceased.
"When the activity is continued for at least five years from the date of the free-of-charge transmission referred to in the first paragraph, the deferral surplus value is definitely exempted.
“2. The plan defined in 1 applies on option exercised by the recipient(s) upon acceptance of the transmission by the recipient(s).
"The recipient(s) who opted for the plan defined in 1 shall communicate to the administration a statement showing the amount of the surplus-values made during the transmission and whose taxation is carried forward in accordance with 1.
"The recipient(s) referred to in the first paragraph of this 2 shall attach to the declaration provided for in section 170 for the current year on the date of transmission and for subsequent years a statement showing the information required for the monitoring of surplus-values deferred in accordance with 1.
“3. A decree specifies the contents of the declarative obligations referred to in 2. »
V. - In the first sentence of the second paragraph of Article 1734 ter of the same code, after the words: "if the intended state" are inserted the words: "in IV of Article 41", and the words: "or in II of Article 151 octies" are replaced by the words: ", in II of Article 151 octies or in 2 of Article 151 nonies".
A. - The general tax code is amended as follows:
I. - In the first sentence of the first paragraph of Article 44 sexies, the words: "or, for companies that have created themselves in urban revitalization zones between 31 July 1998 and 31 July 2003, until the end of the forty-seventh month following that of their creation and declared in accordance with the terms set out in Article 53 A" are deleted.
II. - Article 44 octies is amended as follows:
1° I is supplemented by a sub-item:
"When a taxpayer whose non-sedentary activity is located in an urban free zone but exercised in whole or in part outside the urban free zones, the exemption applies if the taxpayer employs at least one full-time sedentary employee, or equivalent, who is employed in the business premises or if the taxpayer realises at least 25% of its turnover with customers in the urban free zones. » ;
2° In the last paragraph of II, after the words "can not exceed 61,000 EUR", the words "by taxpayer and" are inserted;
3° After the first paragraph of the VI, five subparagraphs are inserted:
"However, to benefit from the exemption, the company must meet cumulatively the following conditions:
"a. It employs less than fifty employees and has produced a turnover of less than 7 million euros during the year, which has a total of balances less than 5 million euros. Effective January 1, 2005, the revenue and balance sheet thresholds are increased to €10 million;
“b. Its capital or voting rights are not held directly or indirectly up to 25 per cent or more by a company or jointly by several companies that do not meet the requirements of a. For the determination of this percentage, the participation of venture capital corporations, joint venture investment funds, regional development companies, innovation financial companies and single-person venture investment companies are not taken into account provided that there is no dependency link within the meaning of Article 12 of 39 between the corporation and the latter companies or funds;
"c. Its main activity, defined according to the nomenclature of French activities of the National Institute of Statistics and Economic Studies, does not fall within the areas of automotive construction, shipbuilding, manufacturing of artificial or synthetic textile fibres, steelwork or road freight transport.
"For the application of a and b, the turnover must be reduced or increased, if any, to twelve months. The company's workforce is valued by reference to the average number of employees employed during this fiscal year. For the parent company of a group mentioned in section 223 A, the turnover is valued by making the sum of the business figures of each of the member companies of that group. » ;
4° The VI is supplemented by a sub-item:
"For taxpayers who exercise or create activities in the urban free zones referred to in this VI by January 1, 2004, the exemption shall apply within the limits set out in Commission Regulation (EC) No. 69/2001 of January 12, 2001 concerning the application of sections 87 and 88 of the EC Treaty to minimize aids. »
III. - The first paragraph of section 1383 C is amended as follows:
1° The words: "the strength limit provided for in the first paragraph of the I quinquies of section 1466 A is not exceeded" are replaced by the words: "the conditions for the exercise of the activity set out in the first to third paragraphs of the I quinquies of section 1466 To be filled";
2° It is supplemented by a sentence as follows:
"The exemptions taking effect in 2004 shall apply within the limits 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 Minimizing Aids. »
IV. - Section 1466 A is amended as follows:
1° In the fourth paragraph of the I ter, the words "or, for the creations, establishment extensions or changes of operators in the urban redynamic zones between 31 July 1998 and 31 July 2003, for ten years" are deleted;
2° After the first paragraph of the I quinquies, two sub-items are inserted:
"The exemptions taking effect in 2004 apply when either the annual turnover realized during the reference period for the 2004 taxation year does not exceed 7 million euros, or the total balance sheet, at the end of the same period, does not exceed 5 million euros. For exemptions beginning on 1 January 2005, these two thresholds are increased to €10 million and, in the event of the creation of the company after 1 January 2004, appreciate the first year of activity. The turnover to be taken into account may be corrected for a full year and, for a parent company of a group referred to in section 223 A, means the sum of the business figures of each of the member companies of that group.
"Exemptions do not apply to businesses, of which 25% or more of the capital or voting rights are held, directly or indirectly, by one or more companies that do not meet the conditions set out in the first and second paragraphs. For the determination of this percentage, the participation of venture capital corporations, joint venture investment funds of regional development companies, innovation finance companies and single-person venture investment companies are not taken into account provided that there is no dependency link within the meaning of Article 39, 12, between the corporation in question and the latter companies or funds. Do not open the right to the benefit of the exemption the activities carried out as principal in the establishment in one of the following areas, defined according to the nomenclature of French activities of the National Institute of Statistics and Economic Studies: automotive construction, naval construction, manufacture of artificial or synthetic fibres, steel, road transport of goods. » ;
3° In the third paragraph of the quinquies, the words "and second paragraphs" are replaced by the words "in fourth paragraphs" and the last sentence is replaced by a sentence as follows:
"The exemptions taking effect in 2004 shall apply within the limits 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 Minimizing Aids. »
B. - Section 27 IV of Act No. 2003-710 of 1 August 2003 on city orientation and programming and urban renewal is repealed.
C. - The provisions of 1° and 2° of II of the A apply to the determination of the results of the fiscal years ended in 2003 with respect to taxpayers under income tax and fiscal years ended on or after December 31, 2003 with respect to taxpayers under corporate tax.
I. - Article 156 I of the General Tax Code is amended as follows:
1° In the first paragraph, the word "fifth" is replaced by the word "sixth";
2° In the 1st, the word "fifth" is replaced by the word "sixth";
3° In the penultimate sentence of the first paragraph of 1° bis, the number: "5" is replaced by the number: "6";
4° In the 2°, the number: "five" is replaced by the number: "six";
5° In the 5th, the number: "five" is replaced by the number: "six";
6° In the 6th, the number: "5" is replaced by the number: "6".
II. - The provisions of I apply from the taxation of revenues of the year 2004.
Section 200 of the General Tax Code is amended as follows:
1° The f of 1 is repealed;
2° In the first sentence of the last paragraph of 1, the word "seventh" is replaced by the word "sixth";
3° After 1 bis, a 1 ter is inserted as follows:
« 1 ter The rate of the tax reduction referred to in 1 is increased to 66% for payments made to non-profit organizations that make the provision of free meals to persons in difficulty, who contribute to their accommodation or who make, as a principal, the provision of free treatment referred to in 1° of 4 of section 261 to persons in difficulty. These payments are held within the limit of EUR 414 for the taxation of revenues for the year 2003. This is not taken into account for the application of the limit referred to in 1.
"The limit of payments referred to in the first paragraph shall be raised 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 payments. The amount obtained is rounded, if necessary, to the higher euro. » ;
4° In the first sentence of 5, after the words "of 1", the words "and 1 ter" are inserted.
I. - The general tax code is amended as follows:
1° Article 202 ter I is amended as follows:
(a) In the last paragraph, the words: "and latent surplus-values included in the social asset are not subject to immediate taxation on the dual condition that no changes be made to the accounting records and that the taxation of such profits and surplus-values" are replaced by the words: ", the latent surplus-values included in the social asset and the profits not yet imposed on the said stock
(b) It is supplemented by a sub-item:
"Where the items in stock have benefited from the provisions set out in I of Article 72 B, the amount of costs incurred that constitute elements of the cost of production and that have not increased the value of the stocks under the second paragraph of I of the same Article shall not be taken into account in determining the value of the stocks provided for in 3 of Article 38. » ;
2° In the first paragraph of section 221 bis, the words: "and the latent surplus-values included in the social asset are not subject to immediate taxation, on the dual condition that no change is made to the accounting records and that the imposition of such profits and surplus-values" are replaced by the words: ", the latent surplus-values included in the social asset and
II. - The provisions of I shall apply to transactions carried out as of 1 January 2004.
In the second paragraph of Article 217 undecies of the General Tax Code, the words: "and the amount of capital contributions made by the financing companies defined in Article 199 undecies A" are replaced by the words: "and the amount of financing, capital contributions and participatory loans, provided by the financing companies defined in Article 199 undecies A".
[Dispositions declared not in conformity with the Constitution by decision of the Constitutional Council No. 2003-488 DC of 29 December 2003. ]
I. - Section 1469 of the General Tax Code is amended as follows:
1° 3° bis becomes 3° ter;
2° 3° bis is thus restored:
"3° bis The property referred to in 2° and 3°, used by a person who is neither a tenant, nor a sub-locatary, shall be imposed on the name of their sub-locatary or, if not, of their tenant or, if not, of their owner in case they are liable to professional tax; "
II. - The provisions of I apply to taxation in respect of the year 2004 as well as to subsequent years and, subject to the rulings passed in force, to taxation in respect of prior years.
I. - Section L. 64 A of the Tax Procedures Book is supplemented by the words "as well as professional tax".
II. - The provisions of I are applicable from the taxation of the year 2004.
I. - After the II of Article 1638 quater of the General Tax Code, it is inserted as follows:
« II bis. - 1. However, by exception to the provisions of I and for the year following that of the community's connection, the public institution of intercommunal cooperation may, on deliberation of the community council ruling by a simple majority of its members under the conditions provided for in section 1639 A, vote its rate of professional tax within the limit of the average rate of the professional tax of the public inter-communal cooperation institution and the municipality that was registered the previous year, weighted by the relative importance of the bases imposed for the benefit of the public inter-communal cooperation institution and the municipality.
“2. For application of 1:
"a. When the attached commune was a member of a public intercommunal cooperation institution substituted for the municipality for the application of the provisions relating to the occupational tax, the weighted average rate takes into account the products collected by this public intercommunal cooperation institution and the bases imposed on its profit in the territory of the commune;
“b. When the attached commune was a member of a public institution of inter-communal cooperation without taxation or additional taxation, the weighted average rate takes into account the products collected for the benefit of these institutions in the territory of the commune;
"c. The provisions of the third paragraph of paragraph 1(a) of Article 1609 nonies C shall apply.
"For the purposes of these provisions, it is taken into account the rates actually applied in the territory of the municipalities when a process of reducing the rate deviations was underway or, if not, the rate of the public intercommunal cooperation institution that was substituted for the municipalities for the application of the provisions of the occupational tax. When the attached commune was a member of a public institution of inter-communal cooperation without taxation or additional taxation, the rate of the commune is increased by the rate of the public institution of inter-communal cooperation.
“3. The provisions of Article 1636 B decies IV shall not apply to the amount deferred for the year of attachment and for the preceding two years. »
II. - 1. In the V of Article 1609 nuns B of the same code, the words "I and II" are replaced by the words "I, II and II bis".
2. In the first paragraph of the 3rd paragraph of Article 1609 nonies C of the same code, after the reference: "II", the reference is inserted: ", II bis".
3. In the last paragraph of 2 of the I ter of Article 1647 B sexies of the same code, after the words: "as provided in I", the reference is inserted: ", II bis".
III. - The provisions of I and II are applicable from 2004.
At 2° of the V of Article 1609 nonies C of the General Tax Code, after the words: "Financial Law for 1999 (No. 98-1266 of 30 December 1998), the words are inserted: "the one provided in Article 26 B of the Financial Law for 2003 (No. 2002-1575 of 30 December 2002)."
After the seventh paragraph (2°) of the V of Article 1609 nonies C of the General Tax Code, it is inserted a 2° bis as follows:
« 2° bis The amount of compensation awarded, the conditions and the effective date of its revision may be fixed freely by concordant deliberations of at least nine tenths of the municipal councils of the common members representing more than four-fifths of the population of the municipality, or at least four-fifths of the municipal councils of those municipalities representing more than nine-tenths of the population, taking into account, inter alia, the report of the Advisory Commission on the Transfer of Expenses. »
Article 1648 A of the general tax code is amended:
1° The I ter is thus modified:
(a) After the first sentence of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph, three sentences are inserted:
"Since 2004, these levies are equal to the amounts collected by the funds for the previous year. When the professional tax product corresponding to the exceptional establishment decreases relative to that of the previous year, the amount of the tax is reduced in the same proportion. This reduction is, however, deleted the following year if the professional tax product corresponding to the exceptional establishment is higher than that of the last year. » ;
(b) The last three sentences of the third preambular paragraph and the fourth and fifth preambular paragraphs of the second preambular paragraph are deleted;
2° IV bis is thus amended:
(a) At the end of the first paragraph of the 1st, the words: "of the compensations provided for in Article 6 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986) and the D of Article 44 of the Financial Law for 1999 referred to above" are replaced by the words: "of the compensation provided for in Article 6 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986), as well as
(b) At the end of the first sentence of the first paragraph of the second paragraph, the words: "of the compensations provided for in Article 6 of the Financial Act for 1987 referred to above and the D of Article 44 of the Financial Act for 1999 referred to above shall be replaced by the words: "of the compensation provided for in Article IV of the Financial Act for 1987 referred to above, as well as of the amount collected in 2003 under the D of Article
I. - After article 1791 bis of the General Tax Code, an article 1791 ter is inserted as follows:
"Art. 1791 ter. - The penalty of one to three times the amount of the rights provided for in article 1791 shall be fixed from one to five times the amount of the fraudulent rights in the event of the illicit manufacture, detention, sale or transport of tobacco.
"The provisions of the first paragraph apply regardless of the species and origin of these manufactured tobaccos.
"The persons referred to in a, b and c of the 10th of Article 1810 shall be considered and punished as fraudulent manufacturers. »
II. - After Article L. 239 of the Tax Procedures Book, two articles L. 239 A and L. 239 B are inserted as follows:
"Art. L. 239 A. - The provisions of common law on the instruction of flagrante delicto in correctional courts are applicable in cases where a sentence of imprisonment is provided.
"Art. L. 239 B. - In cases where a sentence of imprisonment is provided, the Public Prosecutor's Office may take action for the application of tax sanctions incidentally to public action. »
I. - Section 146 I of the Financial Law for 2002 (No. 2001-1275 of 28 December 2001) is amended as follows:
1° In the first paragraph, the words: "if it intervenes before December 31, 2004" are replaced by the words: "if it intervenes no later than December 31, 2008";
2° The second paragraph is deleted.
II. - Article 12-1 of Act No. 96-987 of 14 November 1996 on the implementation of the City's Revitalization Pact is amended as follows:
1° In the first paragraph, after the words: "urban free zones defined in the B of 3 of the same article", the words: "in other conditions fixed by Article 12" are deleted;
2° In the second paragraph, the words: "Exemption is applicable under the conditions set out in Article 12 for employment, under the conditions defined in I and IV of the same article, of employees employed by an establishment" are replaced by the words: "Exemption is applicable, under the conditions set out in I, IV and VI of Article 12, to employees present in the establishment";
3° In the second paragraph, the words "and intervenes before 1 January 2009" are deleted;
4° It is complemented by four sub-items:
"The exemption is applicable for a period of five years at a full rate, for employees present on or after 1 January 2004 or at the time of creation or establishment, and, for employees hired after the date of the employment contract. At the end of this period, the benefit of the exemption is maintained under the conditions and for the durations fixed in the V bis of Article 12.
"The exemption is not applicable to associations present on 1 January 2004 that employ or have employed employees for whom they benefit or benefit from the exemption provided for in Article 12.
"The associations that simultaneously meet the conditions set out in this article and those set out in Article 12 shall opt for the application to all their employees of either of these two devices. This option, definitive and irrevocable, must be exercised within three months of the date on which either of these exemptions is first applied.
"When an association that has previously benefited from the exemption provided for in this article is established in another urban revitalization area or in another urban free zone than that under which it has benefited from the exemption, the right to exemption ceases to be applicable to earnings and pay paid to employees whose employment is transferred to that other area. The exemption is applicable only to the earnings and remuneration of employees hired in this other area whose employment has the effect of increasing the number of employees in the association beyond the total number of employees employed in the previous urban revitalization zone or urban free zone before the date of establishment in the new area. »
III. - Article 12 of Act No. 96-987 of 14 November 1996 is amended as follows:
1° In II, the words: "The exemption under I" are replaced by the words: "In urban free zones on the list in I of the Schedule to this Act, the exemption under I";
2° It is inserted as follows:
« II bis. - In the urban free zones on the list shown in I bis of the annex to this Act, the exemption provided in I is applicable to the earnings and remuneration paid by the enterprises carrying out the activities referred to in the second paragraph of Article 44 octies of the General Code of Taxes, of which at least one institution is established in the urban free zone on 1 January 2004, as well as by the companies that have established them, The total number of employees is determined at the company level, all establishments, in accordance with the terms and conditions set out in Article L. 421-2 of the Labour Code, with part-time employees taking into account the prorated duration of the work under their contract.
"The exemptions taking effect in 2004 shall apply within the limits 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 Minimizing Aids.
"The exemption under I is not applicable to businesses:
« 1° Of which 25% or more of the capital or voting rights are controlled, directly or indirectly, by one or more companies employing 250 or more employees and whose annual revenue excluding taxes exceeds 50 million euros or whose total annual balance sheet exceeds 43 million euros;
« 2° The main activity, defined according to the nomenclature of French activities of the National Institute of Statistics and Economic Studies, is in the areas of automotive construction, shipbuilding, manufacturing of artificial or synthetic textile fibres, steelwork or road freight transport. » ;
3° In the third paragraph of the III, after the words: "who are implanted or created in an urban free zone", the words are inserted: "on the list shown in the I of the Schedule to this Act";
4° The third to seventh paragraphs of the V bis are deleted;
5° In V quater, the words: "The exemption provided for in I is applicable to earnings and remuneration paid by the companies referred to in II and the second and third paragraphs of III" are replaced by the words: "The exemption is applicable to earnings and remuneration paid by the companies referred to in II bis";
6° The VII is repealed.
I. - The transformation of an association, which is intended to provide services to business creators or young businesses under the sixth paragraph of Article L. 123-5 of the Education Code, in an anonymous society, in a public interest group or in a group of economic interests, does not result in the creation of a new legal entity.
II. - The provisions of I apply to changes made until December 31, 2006.
The general tax code is amended as follows:
1° Before the last sentence of the b ter of 1° of I of article 31, it is inserted a sentence as follows:
"The same is true of the reassignment work to the home of any or part of a building originally intended for the home and which has lost that use, the conservation of which is in accordance with the safeguard and development plan or the declaration of public utility of the restoration work. » ;
2° In the first sentence of the second paragraph of the 3rd paragraph of Article 156, after the words: "residential premises" are inserted the words: "or originally intended for housing and reallocated for this purpose".
II. - IMPLEMENTATION OF THE ORGANIC LAW
RELATING TO THE DAY OF FINANCIAL
A. - The general tax code is amended as follows:
I. - Article 1609 quinvicies is amended as follows:
1° After the first paragraph of I, a sub-item is inserted:
"Companies that benefit from the deductible under section 293 B are exempt from the tax. » ;
2° In II, the words: "as well as the salaries paid by the paid leave funds mentioned in articles L. 223-16 and L. 223-17 of the Labour Code" are deleted;
3° The III is supplemented by a 3 in this way:
“3. For debtors referred to in the first paragraph of the IV, the number of employees taken into account in determining the applicable rate is that of the year before that for which the tax is due.
"For debtors referred to in the second paragraph of IV, the number of employees taken into account in determining the applicable rate is that of the year for which the tax is due. » ;
4° At the beginning of the IV, three paragraphs are inserted:
"For debtors who pay the value-added tax in accordance with the terms set out in the first paragraph of 2 of section 287, the tax is calculated on the salaries as defined in II, paid in the last fallen month and paid on the schedule to each monthly value-added tax return filed in the following month. For those of the debtors referred to in the third paragraph of 2 of section 287, the tax is calculated on the salaries paid in the last quarter ended and paid on the schedule to the value added tax return filed in the month following the end of each calendar quarter.
"For debtors who pay the value-added tax in accordance with the terms and conditions set out in 3 of section 287, the amount of the tax due shall be referred to the declaration referred to in the first paragraph of section 3 of that same section. The amount of the tax is calculated on wages as defined in the II, paid in respect of the calendar year prior to the filing of that return. Quarterly payments are made in April, July, October and December. Those paid in April, July and October are equal to the quarter of the tax due under the previous calendar year. The one paid in December is equal to the fifth of this tax. The additional tax may be payable upon filing the annual return referred to in the first paragraph of section 287, paragraph 3.
"As a transitional measure for the year 2004 and for the first quarter of 2005, the debts referred to in the previous paragraph pay a deduction calculated on the salaries paid for each fallen quarter. These payments are made spontaneously in April, July and October 2004 and April 2005. The December 2004 deposit, also paid spontaneously, is calculated on the salaries paid for the fallen bimestre. The tax due under the calendar year 2004 is liquidated on the declaration referred to in the first paragraph of section 287, paragraph 3, which was signed in 2005. The amount of deposits paid in April, July, October and December 2004 is charged against the amount of the tax due for the year 2004. The deposit paid in April 2005 will be charged against the amount of the tax due for the calendar year 2005. »
II. - Article 1609 sexvicies is amended as follows:
1° After the second paragraph of I, a sub-item reads as follows:
"Companies that benefit from the deductible under section 293 B are exempt from the tax. » ;
2° At the beginning of the IV, three paragraphs are inserted:
"For debtors who pay the value-added tax in accordance with the terms set out in the first paragraph of 2 of section 287, the tax is calculated on the salaries as defined in II, paid in the last fallen month and paid on the schedule to each monthly value-added tax return filed in the following month. For those of the debtors referred to in the third paragraph of 2 of section 287, the tax is calculated on the salaries paid in the last quarter ended and paid on the schedule to the value added tax return filed in the month following the end of each calendar quarter.
"For debtors who pay the value-added tax in accordance with the terms set out in 3 of section 287, the amount of the tax due shall be charged to the declaration referred to in the first paragraph of section 3. The amount of the tax is calculated on wages, as defined in II, paid for the calendar year prior to the filing of that return. Quarterly payments are made in April, July, October and December. Those paid in April, July and October are equal to the quarter of the tax due under the previous calendar year. The one paid in December is equal to the fifth of this tax. The additional tax may be payable upon filing the annual return referred to in the first paragraph of section 287, paragraph 3.
"As a transitional measure for the year 2004, the debts referred to in the preceding paragraph shall pay a deposit calculated on the salaries paid for each fallen quarter. These payments are made spontaneously in April, July and October. The December 2004 deposit, also paid spontaneously, is calculated on the salaries paid for the fallen bimestre. The 2004 fee is liquidated on the declaration referred to in the first paragraph of 3 of section 287 subscribed in 2005. The amount of deposits paid for the year 2004 is charged against the amount of the tax due."
B. - The provisions of I and II of A shall apply effective 1 January 2004.
[Dispositions declared not in conformity with the Constitution by decision of the Constitutional Council No. 2003-488 DC of 29 December 2003. ]
A. - I. - It is established a tax for the development of furniture industries.
The proceeds of this tax are assigned to the Technical Centre for Timber and the Technical Centre for Mechanical Industries.
Its purpose is to finance missions to these bodies by Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres.
Operations financed by the proceeds of the tax are subject to separate accounting by industrial technical centres.
II. - The tax is due by the manufacturers established in France and importers of the goods of the furniture industry. These products are registered by regulation and by reference to Decree No. 2002-1622 of 31 December 2002 approving the names of activities and products.
Constitutes manufacturers within the meaning of the preceding paragraph those companies that:
1° Manufacture or assemble the products mentioned in the first paragraph;
2° Design and manufacture these products by a third party, regardless of 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;
(c) Either by placing claws or marks of which they have the enjoyment or exclusivity;
3° Carry out benefits or operations in a manner that applies to the products mentioned in the first paragraph.
III. - 1. The tax is based on the tax-free turnover for the following transactions:
(a) Sales, including to another Member State of the European Community or a State Party to the Agreement on the European Economic Area, and deliveries to oneself;
(b) Services or operations in a way.
2. The tax is based on the value for duty appreciated at the time of importation on the national territory for imports.
IV. - The following transactions are exempt from the tax:
1° Exports to countries that are neither members of the European Community nor parties to the European Economic Area Agreement;
2° The resales in the state;
3° Imports of products from the Member States of the European Community or other States parties to the agreement on the European Economic Area and imports of products which are put into practice free in one of these States.
V. - The fact that the tax is generated is:
1° Delivery of products for sales and deliveries to oneself;
2° Service delivery for services and operations in a manner;
3° Import on national territory for imports.
VI. - The tax is due on the date of the fact generator.
VII. - The tax rate is 0.14 per cent.
VIII. - 1. When the amount of the tax due in respect of a year exceeds EUR 1,000, the debtors shall, no later than 25 of each month of the following year, file the taxable turnover return that they made in the previous month.
2. When the amount of the tax due for a year is between EUR 200 and EUR 1,000, the debtors file, no later than the 25th of the month following the end of each quarter of the following year, the taxable turnover that they made the previous quarter.
3. When the amount of the tax due in respect of a year is less than EUR 200, the debtors file, no later than January 25 of the second year following, the taxable turnover return that they made the previous calendar year.
4. The year in which the business was created, the debtors file the taxable turnover return that they made for that year, no later than 25 of January of the following year, regardless of the amount of the tax due.
For the year 2004, the thresholds for 1 to 3 are valued by reference to the amount of the parafiscale tax for the benefit of the French Industry Development Committee of the furniture paid for the year 2003.
IX. - The payment of the tax comes at the time of filing of the declarations. These are consistent with a model established by the Consumer Assets Coordination and Development Association.
X. - The Consumer Assets Coordination and Development Association recovers the tax, with the exception of the tax that is due to imported products.
The debtors shall send their statements in accordance with the terms set out in VIII.
All transactions related to the recovery of the tax and the payment of its product to the technical centres are subject to separate accounting in the accounts of the Association for the Coordination and Development of Consumer Goods.
When the declaration provided for in VIII is filed without the corresponding payment, the association shall send to the debtor by registered mail with acknowledgement of receipt a letter of recall stating that the amount of the tax is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the debtor, a collection title is established by the director of the technical centre concerned, targeted by the State controller and rendered enforceable by the prefect of the debtor's department.
The recovery of this title is made by Treasury Accountants, as per the direct tax rules. These accountants are entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. They may obtain from the administration of taxes the information necessary for the collection of the tax.
The recovery action is prescribed after a four-year period from the day the title was rendered enforceable.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
A debit representing the collection costs is made for the benefit of the general budget on the amounts recovered by Treasury accountants. Its rate is set by order of the Minister responsible for the budget within 5%.
When it is due to imported goods, the tax is recovered by the administration of customs and indirect duties, according to the rules, guarantees and penalties applicable to customs duties.
The tax is not charged when its annual amount is less than or equal to EUR 20.
The proceeds of the tax are paid monthly to the technical centres mentioned in I. The share returned to each centre is equal to the share of the revenue of the tax corresponding to the turnover and imports made by the sector concerned.
XI. - The industrial technical centres mentioned in I control the declarations provided for in VIII. To this end, their director or agents that he has duly authorized, may apply to tax payers any information, justifications or clarifications relating to such statements under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor, which shall have a period of thirty days from the date of receipt of the notice to submit its observations. A reasoned response to these comments is addressed to the debtor. The notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor has not filed the declaration provided for in VIII, a letter of detention with acknowledgement of receipt is sent to him by the Director of the technical centre concerned. In the absence of regularization within thirty days of the day of receipt of such a stay, the supervisors shall make an ex officio tax. To this end, they may set the tax base, in particular by reference to the revenue generated by one or more comparable companies. The notified fees are increased by 40%.
The Director of the relevant Technical Centre shall issue a collection title in accordance with the terms set out in the fourth paragraph of the X, including the rights claimed under the two preceding paragraphs and the amount of the applicable increases thirty days after the date of receipt by the Respondent of the reply to his or her observations or, in the absence of any observations on the part of the Respondent, thirty days after the date of notification of rectifications or, in the event of taxation on his or
The recovery of this title is then done under the conditions set out in the fifth paragraph of the X.
The right of resumption of technical centres shall be exercised until 31 December of the third year following that in which the tax became payable.
XII. - Claims relating to the tax base are processed by the Director of each of the technical centres referred to in I. They are presented, educated and judged according to the rules applicable to revenue taxes.
B. - I. - It is established a tax for the development of the leather, leather goods, gloves and shoe industries.
The proceeds of this tax are assigned to the Technical Centre for Leather.
Its purpose is to finance the missions to this body by Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres.
The operations financed by the proceeds of the tax are subject to a separate accounting held by the Technical Centre for Leather.
II. - The tax is due by the manufacturers established in France and importers of the products of the leather, leather goods, leather goods, gloves and shoe. These products are registered 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° Manufacture or assemble the products mentioned in the first paragraph;
2° Design and manufacture these products by a third party, regardless of 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;
(c) Either by placing them on claws or marks of which they have the enjoyment or exclusivity.
III. - 1. The tax is based on the tax-free turnover for the following transactions:
(a) Sales, including to another Member State of the European Community or a State Party to the Agreement on the European Economic Area, and deliveries to oneself;
(b) Exports to countries that are neither members of the European Community nor parties to the European Economic Area Agreement.
2. The tax is based on the value for duty appreciated at the time of importation on the national territory for imports.
IV. - The following transactions are exempt from the tax:
1° The resales in the state;
2° Sales of raw leather and skin, when companies sell in France these products for a destination other than the manufacture of semi-finished and finished leathers and skins;
3° Sales of semi-finished and finished leather and skin, when these companies sell in France these products for a destination other than the manufacture of articles intended for final consumption;
4° Imports of products from the Member States of the European Community or other States parties to the agreement on the European Economic Area and imports of products which are put into practice free in one of these States.
V. - The fact that the tax is generated is:
1° Delivery of products for sales and deliveries to oneself;
2° Export export declaration;
3° Import on national territory for imports.
VI. - The tax is due on the date of the fact generator.
VII. - The tax rate is 0.18%.
VIII. - 1. When the amount of the tax due in respect of a year exceeds EUR 1,000, the debtors shall, no later than 25 of each month of the following year, file the taxable turnover return that they made in the previous month.
2. When the amount of the tax due for a year is between EUR 200 and EUR 1,000, the debtors file, no later than 25 of the month following the end of each quarter of the following year, the taxable turnover return that they made the previous quarter.
3. When the amount of the tax due in respect of a year is less than EUR 200, the debtors file, no later than January 25 of the second year following, the taxable turnover return that they made the previous calendar year.
4. The year in which the business was created, the debtors file the taxable turnover return that they made for that year, no later than 25 of January of the following year, regardless of the amount of the tax due.
For the year 2004, the thresholds set out in 1 to 3 are valued by reference to the amount of the parafiscale tax for the benefit of the leather, leather goods, gloves and shoe industries paid for the year 2003.
IX. - The payment of the tax comes at the time of filing of the declarations. These are consistent with a model established by the Consumer Assets Coordination and Development Association.
X. - The Consumer Assets Coordination and Development Association recovers the tax, with the exception of the tax that is due to imported products.
The debtors shall send their statements in accordance with the terms set out in VIII.
All transactions related to the recovery of the tax and the payment of its product to the Technical Centre for Leather are subject to separate accounting in the accounts of the Association for the Coordination and Development of Consumer Goods.
When the declaration provided for in VIII is filed without the corresponding payment, the association shall send to the debtor by registered mail with acknowledgement of receipt a letter of recall stating that the amount of the tax is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the debtor, a collection title is drawn up by the director of the Technical Centre for Leather, targeted by the State controller and rendered enforceable by the prefect of the debtor's department.
The recovery of this title is made by Treasury Accountants, as per the direct tax rules. These accountants are entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. They may obtain from the administration of taxes the information necessary for the collection of the tax.
The recovery action is prescribed after a four-year period from the day the title was rendered enforceable.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
A debit representing the collection costs is made for the benefit of the general budget on the amounts recovered by Treasury accountants. Its rate is set by order of the Minister responsible for the budget within 5%.
When it is due to imported goods, the tax is recovered by the administration of customs and indirect duties, according to the rules, guarantees and penalties applicable to customs duties.
The tax is not charged when its annual amount is less than or equal to EUR 20.
The proceeds of the tax are paid monthly to the Technical Leather Centre.
XI. - The Technical Leather Centre controls the statements mentioned in VIII. For this purpose, its director or agents that it has duly authorized may request to tax payers any information, justifications or clarifications relating to such declarations under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor, which shall have a period of thirty days from the date of receipt of the notice to submit its observations. A reasoned response to these comments is addressed to the debtor. The notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor has not filed the declaration provided for in VIII, a letter of detention with acknowledgement of receipt is sent to him by the Director of the Technical Leather Centre. If there is no regularization within thirty days of the day on which the notice is received, the supervisors shall proceed with the ex officio taxation. To this end, they may set the tax base, in particular by reference to the revenue generated by one or more comparable companies. The notified fees are increased by 40%.
The Director of the Leather Technical Centre shall issue a collection title in accordance with the terms set out in the fourth paragraph of the X, including the rights claimed under the preceding two paragraphs and the amount of the applicable increases thirty days after the date of receipt by the Respondent of the reply to his observations or, in the absence of any observations from the Respondent, thirty days after the date of notification of rectifications or, in the event of taxation of office, thirty days after the
The recovery of this title is then done under the conditions set out in the fifth paragraph of the X.
XII. - Claims relating to the tax base are processed by the Director of the Technical Leather Centre. They are presented, educated and judged according to the rules applicable to revenue taxes.
C. - I. - It is instituted a tax for the development of the watchmaking, jewellery and silverware industries.
The proceeds of this tax are assigned to the Watch Industry Technical Centre.
Its purpose is to finance the missions to this body by Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres.
Transactions financed by the proceeds of the tax are subject to separate accounting by the Watch Industry Technical Centre.
II. - The tax is due by the manufacturers established in France, retailers and importers of watchmaking, jewellery, jewellery and silverware products. These products are registered by regulation and by reference to Decree No. 2002-1622 of 31 December 2002 approving the names of activities and products.
Constitutes manufacturers within the meaning of the preceding paragraph those companies that:
1° Manufacture or assemble the products mentioned in the first paragraph;
2° Design and manufacture these products by a third party, regardless of 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;
(c) Either by placing them on claws or marks of which they have the enjoyment or exclusivity.
III. - 1. The tax is based on the tax-free turnover for the following transactions:
(a) Sales by manufacturers, including to another Member State of the European Community or a State Party to the Agreement on the European Economic Area, and deliveries to oneself;
(b) Sales by companies providing retail marketing of the products mentioned in II, with the exception of the products of fancy jewellery.
2. The tax is based on the value for duty appreciated at the time of importation on the national territory for imports.
IV. - The following transactions are exempt from the tax:
1. Exports to countries that are neither members of the European Community nor parties to the European Economic Area Agreement;
2. Imports of products from the Member States of the European Community or other States parties to the agreement on the European Economic Area and imports of products which are put into practice free in one of these States.
V. - The fact that the tax is generated is:
1. Delivery of products for sales and self-delivered deliveries by manufacturers and retail sales;
2. Import on national territory for imports.
VI. - The tax is due on the date of the fact generator.
VII. - The tax rate is set at 0.20 per cent.
VIII. - 1. When the amount of the tax due in respect of a year exceeds EUR 1,000, the debtors shall, no later than 25 of each month of the following year, file the taxable turnover return that they made in the previous month.
2. When the amount of the tax due for a year is between EUR 200 and EUR 1,000, the debtors file, no later than 25 of the month following the end of each quarter of the following year, the taxable turnover return that they made the previous quarter.
3. When the amount of the tax due in respect of a year is less than EUR 200, the debtors file, no later than January 25 of the second year following, the taxable turnover return that they made the previous calendar year.
4. The year in which the business was created, the debtors file the taxable turnover return that they made for that year, no later than 25 of January of the following year, regardless of the amount of the tax due.
IX. - The payment of the tax comes at the time of filing of the declarations. These are consistent with a model established by the Consumer Assets Coordination and Development Association.
X. - The Consumer Assets Coordination and Development Association recovers the tax, with the exception of the tax that is due to imported products.
The debtors shall send their statements in accordance with the terms set out in VIII.
All transactions related to the recovery of the tax and the payment of its product to the Technical Centre of the watch industry are subject to separate accounting in the accounts of the Association for the Coordination and Development of Consumer Goods.
When the declaration provided for in VIII is filed without the corresponding payment, the association shall send to the debtor by registered mail with acknowledgement of receipt a letter of recall stating that the amount of the tax is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the debtor, a collection title is established by the director of the Technical Centre of the watch industry, referred to by the State controller and rendered enforceable by the prefect of the debtor's department.
The recovery of this title is made by Treasury Accountants, as per the direct tax rules. These accountants are entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. They may obtain from the administration of taxes the information necessary for the collection of the tax.
The recovery action is prescribed after a four-year period from the day the title was rendered enforceable.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
A debit representing the collection costs is made for the benefit of the general budget on the amounts recovered by Treasury accountants. Its rate is set by order of the Minister responsible for the budget within 5%.
When it is due to imported goods, the tax is recovered by the administration of customs and indirect duties, according to the rules, guarantees and penalties applicable to customs duties.
The tax is not charged when its annual amount is less than or equal to EUR 20.
The tax product is paid monthly to the Watch Industry Technical Centre.
XI. - The Technical Centre of the watch industry controls the statements mentioned in VIII. For this purpose, its director or agents that it has duly authorized may apply to tax payers any information, justification or clarification relating to such declarations under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor, which shall have a period of thirty days from the date of receipt of the notice to submit its observations. A reasoned response to these comments is addressed to the debtor. The notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor did not file the declaration provided for in VIII, a letter of detention with acknowledgement of receipt was sent to him by the Director of the Technical Centre for the Watch Industry. In the absence of regularization within thirty days of the day of receipt of such a stay, the supervisors shall make an ex officio tax. To this end, they may set the tax base, in particular by reference to the revenue generated by one or more comparable companies. The notified fees are increased by 40%.
The Director of the Technical Centre for the Watch Industry shall issue a collection title in accordance with the terms set out in the fourth paragraph of the X, including the rights claimed under the two preceding paragraphs and the amount of the applicable increases thirty days after the date of receipt by the Respondent of the Response to his or her observations or, in the absence of any observations on the part of the Respondent, thirty days after the date of notification of rectifications or, in the event of taxation of office
The recovery is then carried out under the conditions set out in the fifth paragraph of the X.
The right of resumption of the Technical Centre of the Watch Industry shall be exercised until 31 December of the third year following that in which the tax became payable.
XII. - Claims relating to the tax base are processed by the Director of the Watch Industry Technical Centre. They are presented, educated and judged according to the rules applicable to revenue taxes.
D. - I. - It is established a tax for the development of the clothing industries.
The product of this tax is assigned to the French Institute of Textile and Clothing.
Its purpose is to finance the missions to this body by Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres.
The transactions financed by the proceeds of the tax are subject to a separate accounting held by the French Textile and Clothing Institute.
II. - This tax is due by manufacturers established in France and importers of clothing products. These products are registered by regulation and by reference to Decree No. 2002-1622 of 31 December 2002 approving the names of activities and products.
Constitutes manufacturers within the meaning of the preceding paragraph those companies that:
1° Manufacture or assemble the products mentioned in the first paragraph;
2° Design and manufacture these products by a third party, regardless of 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;
(c) Either by placing claws or marks of which they have the enjoyment or exclusivity;
3° Carry out services or operations in a manner consistent with the products mentioned in the first paragraph.
III. - 1. The tax is based on the tax-free turnover for the following transactions:
(a) Sales including to another Member State of the European Community or a State Party to the agreement on the European Economic Area and deliveries to itself;
(b) Services or operations in a manner;
(c) For sales made directly by manufacturers, the tax is based on an amount representing 60% of the non-tax revenue corresponding to these transactions.
2. The tax is based on the value for duty appreciated at the time of importation on the national territory for imports.
IV. - The following transactions are exempt from the tax:
1° The resales in the state;
2° Exports to third countries that are neither members of the European Community nor parties to the European Economic Area Agreement;
3° Imports of products from the Member States of the European Community or other States Parties to the Agreement on the European Economic Area and the imports of products which are put into practice free in one of these States;
4° Sales of products between companies held at more than 50% by the same company or between the same company and its subsidiaries held at more than 50%, provided that sales made by one or more of the companies of the group so defined with external companies are subject to the tax when due.
V. - The fact that the tax is generated is:
1° Delivery of products for sales and deliveries to oneself;
2° Service delivery for services and operations in a manner;
3° Import on national territory for imports.
VI. - The tax is due on the date of the fact generator.
VII. - The tax rate is 0.07%.
VIII. - 1. When the amount of the tax due in respect of a year exceeds EUR 1,000, the debtors shall, no later than 25 of each month of the following year, file the taxable turnover return that they made in the previous month.
2. When the amount of the tax due for a year is between EUR 200 and EUR 1,000, the debtors file, no later than 25 of the month following the end of each quarter of the following year, the taxable turnover return that they made the previous quarter.
3. When the amount of the tax due in respect of a year is less than EUR 200, the debtors file, no later than January 25 of the second year following, the taxable turnover return that they made the previous calendar year.
4. The year in which the business was created, the debtors file the taxable turnover return that they made for that year, no later than 25 of January of the following year, regardless of the amount of the tax due.
For the year 2004, the thresholds for 1 to 3 are valued by reference to the amount of the parafiscale tax of the clothing industries paid for the year 2003.
IX. - The payment of the tax comes at the time of filing of the declarations. These are consistent with a model established by the Consumer Assets Coordination and Development Association.
X. - The Consumer Assets Coordination and Development Association recovers the tax, with the exception of the tax that is due to imported products.
The debtors shall send their statements in accordance with the terms set out in VIII.
All transactions related to the recovery of the tax and the payment of its product to the French Textile and Clothing Institute are subject to separate accounting in the accounts of the Association for the Coordination and Development of Consumer Goods.
When the declaration provided for in VIII is filed without the corresponding payment, the association shall send to the debtor by registered mail with acknowledgement of receipt a letter of recall stating that the amount of the tax is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the debtor, a title of perception is established by the director of the French Institute of Textile and Clothing, referred to by the State controller and rendered enforceable by the prefect of the department of the debtor.
The recovery of this title is made by Treasury Accountants, as per the direct tax rules. These accountants are entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. They may obtain from the administration of taxes the information necessary for the collection of the tax.
The recovery action is prescribed after a four-year period from the day the title was rendered enforceable.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
A debit representing the collection costs is made for the benefit of the general budget on the amounts recovered by Treasury accountants. Its rate is set by order of the Minister responsible for the budget within 5%.
When it is due to imported goods, the tax is recovered by the administration of customs and indirect duties, according to the rules, guarantees and penalties applicable to customs duties.
The tax is not charged when its annual amount is less than or equal to EUR 20.
The proceeds of the tax are paid monthly to the French Textile and Clothing Institute.
XI. - The French Institute of Textile and Clothing controls the statements mentioned in VIII. For this purpose, its director or agents that it has duly authorized may apply to tax payers any information, justification or clarification relating to such declarations under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor, which shall have a period of thirty days from the date of receipt of the notice to submit its observations. A reasoned response to these comments is addressed to the debtor. The notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor has not filed the declaration provided for in VIII, a letter of detention with acknowledgement of receipt is addressed to him by the Director of the French Textile and Clothing Institute. In the absence of regularization within thirty days of the day of receipt of such a stay, the supervisors shall make an ex officio tax. To this end, they may set the tax base, in particular by reference to the revenue generated by one or more comparable companies. The notified fees are increased by 40%.
The Director of the French Textile and Clothing Institute shall issue a collection title in accordance with the terms and conditions set out in the fourth paragraph of the X including the rights claimed under the two preceding paragraphs and the amount of the applicable increases thirty days after the date of receipt by the Respondent of the reply to his observations or, in the absence of observations on the part of the Responder, thirty days after the date of notification of rectifications or, in the event of taxation
The recovery is then carried out under the conditions set out in the fifth paragraph of the X.
The right of resumption of the French Textile and Clothing Institute shall be exercised until 31 December of the third year following that in which the tax became payable.
XII. - Claims relating to the tax base are processed by the Director of the French Textile and Clothing Institute. They are presented, educated and judged according to the rules applicable to revenue taxes.
E. - I. - A tax for the development of industries in the following business sectors is established:
1° Mechanics;
2° Welding equipment and supplies;
3° Cleavage;
4° Metal construction;
5° Aeroulic and thermal equipment.
The proceeds of this tax are allocated to industrial technical centres covering these sectors, which are the Technical Centre for Mechanical Industries, the Institute of Welding, the Technical Centre for the Leading Industry, the Industrial Technical Centre for Metal Construction and the Technical Centre for Aeraulic and Thermal Industries.
Its purpose is to finance missions to these bodies by Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres.
Operations financed by the proceeds of the tax are subject to separate accounting by industrial technical centres.
II. - The tax is due by the manufacturers, established in France, of the products of the sectors of activity mentioned in I. These products are identified for each of these sectors by regulation and by reference to Decree No. 2002-1622 of 31 December 2002 approving the names of activities and products.
Constitutes manufacturers within the meaning of the preceding paragraph those companies that, in the metal processing industries or other materials that may be used for the same purposes or in related activities:
1° Sell or rent after making or assembling the products mentioned in the first paragraph;
2° Design and manufacture these products by a third party, regardless of 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;
(c) Either by placing claws or marks of which they have the enjoyment or exclusivity;
3° Work in a way or perform benefits relating to the products mentioned in the first paragraph.
III. - The tax is based on the non-taxable turnover for sales, exports, leases or other services and operations in a manner related to the products referred to in the first paragraph of II.
For products and services in the mechanics, welding materials and consumables sectors, and welding sewing requiring the use of metallurgical products, as defined by the French classification of products, whose purchase cost exceeds half of the turnover realized with these products and services, the tax is seated on an amount representing 60% of this turnover.
IV. - Sales of products, service benefits and operations in the mechanical sector when carried out by companies that use services of less than ten persons are exempt from tax.
Companies that have not reached this threshold for at least ninety days, whether consecutive or not, in each semester are considered to be using services of less than ten persons.
V. - The fact that the tax is generated is the billing of the transactions referred to in III.
VI. - The tax is payable:
1° On the date of the fact generator for sales, including exports;
2° When the deposits, prices or remuneration are paid for services or operations in a manner.
The circumstance that a product or benefit that is taken into account in computing the turnover of a business has given rise, at an earlier stage, to the payment of the tax does not open any deduction fee.
VII. - The tax rate is as follows:
1° For products in the mechanics, welding materials and consumables, and welding: 0.073 per cent;
2° For metal construction products: 0.155%;
3° For products in the aeraulic and thermal equipment sector: 0.14 per cent.
VIII. - The Mechanical Research Centre Coordinating Committee covers the tax.
The debtors shall, no later than 25 of the month following the expiration of each semester, address the taxable turnover they have made under the semester.
The year in which the company was established, the debtor shall file the return of its turnover, no later than 25 of January of the following year, regardless of the amount of the tax due.
The payment of the tax is made at the time of filing the return. This statement is consistent with a model prepared by the Mechanical Research Centre Coordinating Committee.
All operations related to the recovery of the tax and the payment of its product to the technical centres are subject to separate accounting by the Mechanical Research Centre Coordinating Committee.
When the declaration provided for in VIII is filed without the corresponding payment, the committee shall send to the debtor by registered mail with acknowledgement of receipt a letter of reminder stating that the amount of the tax is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the debtor, a collection title is established by the director of the technical centre concerned, targeted by the State controller and rendered enforceable by the prefect of the debtor's department.
The recovery of this title is made by Treasury Accountants, as per the direct tax rules. These accountants are entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. They may obtain from the administration of taxes the information necessary for the collection of the tax.
The recovery action is prescribed after a four-year period from the day the title was rendered enforceable.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
A debit representing the collection costs is made for the benefit of the general budget on the amounts recovered by Treasury accountants. Its rate is set by order of the Minister responsible for the budget within 5%.
The tax is not charged when the semi-annual amount is less than or equal to EUR 40.
The proceeds of the tax shall be paid semi-annually to the technical centres mentioned in I. The share returned to each centre is equal to the share of the proceeds of the tax corresponding to the turnover realized by the sector concerned.
IX. - Each of the technical centres mentioned in I controls the statements mentioned in VIII. For this purpose, their director or agents that he has duly authorized may request to the debtors any information, justification or clarification relating to such declarations under the guarantees of professional secrecy as defined in Article L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor, which shall have a period of thirty days from the date of receipt of the notice to submit its observations. A reasoned response to these comments is addressed to the debtor. The notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor has not filed the declaration provided for in VIII, a letter of detention with acknowledgement of receipt is sent to him by the Director of the technical centre concerned. In the absence of regularization within thirty days of the day of receipt of such a stay, the supervisors shall make an ex officio tax. To this end, they may set the tax base, in particular by reference to the revenue generated by one or more comparable companies. The notified fees are increased by 40%.
The Director of the relevant Technical Centre shall issue a collection title in accordance with the terms set out in the sixth paragraph of VIII, including the rights claimed under the two preceding paragraphs and the amount of the applicable increases thirty days after the date of receipt by the Respondent of the reply to his or her observations or, in the absence of any observations on the part of the Respondent, thirty days after the date of notification of corrections or, in the event of taxation of office, thirty days after the date.
The recovery is then carried out under the conditions set out in the seventh paragraph of VIII.
The right to take over the technical centres referred to in I shall be exercised until December 31 of the third year following that in the course of which the tax became payable.
X. - Claims relating to the tax base are processed by the director of each of the industrial technical centres referred to in I. They are presented, educated and judged according to the rules applicable to revenue taxes.
F. - I. - It is instituted a tax for the development of the construction materials industries comprising the concrete and terracotta industries.
The proceeds of this tax are assigned to the Concrete Industry Study and Research Centre and the Tile and Brick Technical Centre.
Its purpose is to finance missions to these bodies by Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres.
The transactions financed by the proceeds of the tax are subject to separate accounting by these two industrial technical centres.
II. - This tax is due by the manufacturers, established in France, of concrete and terracotta products for their sales.
Are considered concrete products obtained by hardening of a mixture including a binder and natural or artificial granulates.
The products obtained by cooking at a temperature of 1000 °C, a mixture mainly of common clay lands, as well as cold-stabilised clays, are considered to be cooked.
The list of goods subject to the tax and meeting the conditions laid down in the preceding paragraphs is, for each of the two sectors, fixed by regulation and by reference to Decree No. 2002-1622 of 31 December 2002 approving the business and product names.
Constituent manufacturers, as defined in the first paragraph, companies that, in the construction materials manufacturing industries:
1° Sell, after making them, the products mentioned in the fourth paragraph;
2° Sell, after making them, sets not subject to the tax as such but in which are incorporated products on the list set by the order set out in the fourth paragraph.
III. - The tax is based on the tax-free turnover realized on the sales mentioned in the II.
For 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 embedded concrete and terracotta products, as it can be determined by the company's analytical accounting.
IV. - The tax generator is made up of the billing of the products mentioned in the II or those in which they are incorporated.
V. - The tax is due on the date of the fact generator.
VI. - The tax rate is set at:
1° 0.35% for concrete industry products;
2.40% for terracotta products.
VII. - 1. When the amount of the tax due in respect of a year is greater than EUR 450, the debtors shall, no later than the 25th of the month following the end of each quarter of the following year, file the taxable turnover return that they made in respect of the fallen quarter.
2. When the amount of the tax due in respect of a year is less than EUR 450, the debtors file no later than January 25 of the second year following, the return of the taxable turnover they made in respect of the previous calendar year.
3. The year in which the business was created, the debtors file the taxable turnover return, which they made for that year, no later than 25 of January of the following year, regardless of the amount of the tax due.
For the year 2004, the threshold for 1 and 2 is valued by reference to the amount of the parafiscale tax on concrete and terracotta products paid for the year 2003.
VIII. - The payment of the tax comes at the time of filing the return. This declaration is consistent with a model established by the association "The technical centers of materials and components for construction".
IX. - The association "The technical centers of materials and components for construction" covers the tax.
The debtors shall send their statements in accordance with the terms set out in the VII.
All operations related to the recovery of the tax and the payment of its product to the Centre d'études et de recherche de l'industrie du Concrete and the Centre technique des tuiles et bricks are subject to a separate accounting held by the aforementioned association.
When the declaration provided for in the VII is filed without the corresponding payment, the association shall send to the debtor by registered mail with acknowledgement of receipt a letter of recall stating that the amount of the tax is increased by 10%. In the absence of payment thirty days from the date of receipt of this letter by the debtor, a collection title is established by the director of the technical centre concerned, targeted by the State controller and rendered enforceable by the prefect of the debtor's department.
The recovery of this title is made by Treasury Accountants, as per the direct tax rules. These accountants are entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. They may obtain from the administration of taxes the information necessary for the collection of the tax.
The recovery action is prescribed after a four-year period from the day the title was rendered enforceable.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
A debit representing the collection costs is made for the benefit of the general budget on the amounts recovered by Treasury accountants. Its rate is set by order of the Minister responsible for the budget within 5%.
The tax is not charged if its annual amount is less than or equal to EUR 150.
The proceeds of the tax are paid quarterly to the industrial technical centres referred to in I. The share returned to each centre is equal to the share of the proceeds of the tax corresponding to the turnover made by the sector concerned, deducted from a levy representing the expenses incurred by the association to collect. The rate of this levy is determined by a Budget Minister's order within 5% of the tax proceeds.
X. - Each of the industrial technical centres mentioned in I controls the declarations referred to in VII. For this purpose, their director or agents that he has duly authorized may request to tax debtors any information, justifications or clarifications relating to such declarations under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor who has a period of thirty days from the date of receipt of the notice to submit his observations. A reasoned response to these comments is addressed to the debtor. The notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor has not filed the declaration provided for in the VII, a letter of detention with acknowledgement of receipt is sent to him by the Director of the technical centre concerned. In the absence of regularization within thirty days of the day of receipt of such a stay, the supervisors shall make an ex officio tax. To this end, they may set the tax base, in particular by reference to the revenue generated by one or more comparable companies. The notified fees are increased by 40%.
The Director of the technical centre concerned shall issue a record in accordance with the terms and conditions set out in the fourth paragraph of the IX, including the rights claimed under the two preceding paragraphs and the amount of the increases applicable thirty days after the date of receipt by the debtor of the reply to his observations or, in the absence of any observations on the part of the debtor, thirty days after the date of notification of corrections or, in the event of taxation of office, thirty days after the date.
The recovery is then carried out under the conditions set out in the fifth paragraph of the IX.
The right of recovery shall be exercised until December 31 of the third year following that in which the tax became payable.
XI. - Claims relating to the tax base are processed by the director of each of the industrial technical centres referred to in I. They are presented, educated and judged according to the rules applicable to revenue taxes.
G. - 1. The last paragraph of Article 6 of Act No. 48-1228 of 22 July 1948 referred to above is as follows:
"The industrial technical centres are subject to the economic and financial control of the state. Organizations or undertakings of any kind engaged in economic activity and benefiting from the financial assistance of an industrial technical centre, in particular in the form of capital participation, grant, loan, advance or guarantee, may be subject to the same control by decree. »
2. The Association for the Coordination and Development of Consumer Goods, the Coordinating Committee of Mechanical Research Centres and the Association "The Technical Centres of Materials and Components for Construction" are subject to the economic and financial control of the State and have a Government Commissioner appointed by the Minister responsible for the budget and by the Minister responsible for the industry. The statutes of these bodies are approved by the Minister responsible for the budget and by the Minister responsible for the industry.
H. - A decree in the Council of State specifies, as appropriate, the modalities for the application of this article.
I. - The provisions of A to G come into force on 1 January 2004.
A. - I. - It is created a tax for the development of the agricultural conservation industry.
The proceeds of this tax are assigned to the Technical Centre for the Conservation of Agricultural Products.
Its purpose is to finance the missions to this body by Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres.
The transactions financed by the proceeds of this tax are subject to separate accounting held by the Technical Centre.
II. - This tax is due by the manufacturers, established in France, of preserved food products, whether processed products of plant origin or processed products of animal origin.
The list of these products and conservation processes used is set by regulation.
Under the first paragraph, companies undergoing processing for the conservation of food products listed in the previous paragraph are considered to be manufacturers.
III. - The tax is based on sales tax-free of sales made by the manufacturers, in France or abroad.
IV. - The tax generator is made by:
1° Delivery of products for sales;
2° Export export declaration.
Exigibility of the tax comes on the date of the fact generator.
V. - The tax rate is set at:
1° 0.12% for processed products of vegetable origin;
2° 0.06% for processed animal products.
VI. - 1. When the amount of the tax due in respect of a year exceeds EUR 120, the debtors shall, no later than 25 of each month of the following year, file the taxable turnover return they made in the previous month.
2. When the amount of the tax due in respect of a year is less than EUR 120, the debtors shall, no later than January 25 of the second year following, file the taxable business case report that they made in the previous year.
3. The year in which the business was created, the debtors file the return of their taxable turnover no later than 25 of January of the following year, regardless of the amount of tax due.
For the year 2004, the threshold mentioned in 1 and 2 is valued by reference to the amount of parafiscale tax for the benefit of the Technical Centre for the Conservation of Agricultural Products paid for the year 2003.
VII. - The payment of the tax comes at the time of filing of the declarations. These are consistent with a model established by the Technical Centre for the Conservation of Agricultural Products.
VIII. - The Technical Centre for the Conservation of Agricultural Products covers the tax.
The debtors shall send their statements in accordance with the terms set out in VI.
When the VI declaration is filed without the corresponding payment, the Technical Centre for the Conservation of Agricultural Products shall address the Respondent by registered mail with acknowledgement of receipt a reminder letter stating that the tax amount is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the debtor, a title of perception is established by the director of the technical centre, targeted by the State controller and rendered enforceable by the prefect of the debtor's department.
The recovery of this title is made by Treasury Accountants, as per the direct tax rules. These accountants are entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. They may obtain from the administration of taxes the information necessary for the collection of the tax.
The recovery action is prescribed after a four-year period from the day the title was rendered enforceable.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
A debit representing the collection costs is made for the benefit of the general budget on the amounts recovered by Treasury accountants. Its rate is set by order of the Minister responsible for the budget within 5%.
The tax is not charged if its annual amount is less than or equal to EUR 20.
IX. - The Technical Centre for the Conservation of Agricultural Products controls the declarations provided for in VI. For this purpose, its director or agents that it has duly authorized may request to tax payers any information, justifications or clarifications relating to such declarations under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor, who shall have a period of thirty days from receipt of the notification to present his observations. A reasoned response to these comments is addressed to the debtor. The notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor has not filed the declaration under VI, a letter of remand with acknowledgement of receipt is addressed to him by the Director of the Technical Centre for the Conservation of Agricultural Products. In the absence of regularization within thirty days of the day of receipt of such a stay, the supervisors shall make an ex officio tax. To this end, they may set the tax base, in particular by reference to the revenue generated by one or more comparable companies. The notified fees are increased by 40%.
The Director of the Technical Centre for the Conservation of Agricultural Products shall issue a collection title in accordance with the terms set out in the third paragraph of VIII, including the rights claimed under the two preceding paragraphs and the amount of the applicable increases thirty days after the date of receipt by the Respondent of the Response to his or her observations or, in the absence of any observations on the part of the Respondent, thirty days after the date of notification of corrections or, in the event of taxation of office
The recovery of this title is then carried out under the conditions set out in the fourth paragraph of VIII.
The right of resumption of the technical centre shall be exercised until December 31 of the third year following that in which the tax became payable.
X. - Claims relating to the tax base are processed by the Director of the Technical Centre for the Conservation of Agricultural Products. They are presented, educated and judged according to the rules applicable to revenue taxes.
B. - A decree in the Council of State specifies, as appropriate, the terms and conditions for the application of this article.
C. - The provisions of A come into force on 1 January 2004.
A. - I. It is created a tax assigned to the Interprofessional Technical Centre for Fruit and Vegetables. Its purpose is to finance the missions to this body by Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres, including certification, research and experimentation in the fruit and vegetable sector.
The transactions financed by the proceeds of this tax are subject to separate accounting held by the Technical Centre.
II. - The tax is payable by persons providing the production or trade of large aromatic plants for culinary use, fresh, dried or dried fruit and vegetables, with the exception of conservation potatoes or bananas, when these products are not intended to undergo an industrial process of long conservation in such a way as to give them the qualification of processed fruit and vegetables or alcoholic beverages.
III. - The tax is payable on the following transactions:
1° The last wholesale transaction between two people on the products mentioned in II, whether they are of French origin or imported from countries not belonging to the European Community. Transactions relating to goods originating from the Member States of the European Community are exempt from the tax;
2° The direct sale by a producer to a consumer when the total amount of direct sales made by this producer is greater than EUR 30,000 excluding taxes during the taxation year.
The tax is due by the seller when it is established in France. It is distinct on the invoice provided to the buyer.
When the seller is not established in France, the tax is due by the buyer.
IV. - The tax is seated on the tax-free amount of the transaction or direct sale.
V. - The generator is the delivery.
The tax is payable on delivery.
VI. - The tax rate is 1.8 .
VII. - 1. When the amount of the tax due in respect of a year exceeds EUR 100, the debtors shall, no later than 25 of the month following the end of each calendar quarter of the following year, file the taxable turnover return that they made in the previous quarter.
2. When the amount of the tax due in respect of a year is less than EUR 100, the debtors shall, no later than January 25 of the second year following, file the taxable turnover return that they made in the previous year.
3. The year in which the business was created, the debtors file the return of their taxable turnover no later than 25 of January of the following year, regardless of the amount of tax due.
For the year 2004, the threshold mentioned in 1 and 2 is valued by reference to the amount of parafiscale tax for the benefit of the Interprofessional Technical Centre for Fruit and Vegetables paid for the year 2003.
VIII. - The payment of the tax comes at the time of filing of the declarations. These are consistent with a model established by the Interprofessional Technical Centre for Fruit and Vegetables.
IX. - The Interprofessional Technical Centre for Fruit and Vegetables covers the tax.
The debtors shall send their statements in accordance with the provisions of the VII.
When the declaration provided for in the VII is filed without the corresponding payment, the Interprofessional Technical Centre for Fruit and Vegetables shall address the Respondent by registered mail with acknowledgement of receipt of a letter of reminder to inform the Respondent that the tax amount is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the debtor, a collection title is established by the director of the technical centre, targeted by the State controller and rendered enforceable by the prefect of the debtor's department.
The recovery of this title is made by Treasury Accountants, as per the direct tax rules. These accountants are entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. They may obtain from the administration of taxes the information necessary for the collection of the tax.
The recovery action is prescribed after a four-year period from the day the title was rendered enforceable.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
A debit representing the collection costs is made for the benefit of the general budget on the amounts recovered by Treasury accountants. Its rate is set by order of the Minister responsible for the budget within 5%.
The tax is not charged when its annual amount is less than or equal to EUR 20.
X. - The Interprofessional Technical Centre for Fruit and Vegetables controls the declarations provided for in the VII. For this purpose, its director or agents that it has duly authorized may request to tax payers any information, justifications or clarifications relating to such declarations under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor, which shall have a period of thirty days from the date of receipt of the notice to submit its observations. A reasoned response to these comments is addressed to the debtor. The notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor has not filed the declaration under VII, a letter of remand with acknowledgement of receipt is addressed to him by the Director of the Interprofessional Technical Centre for Fruit and Vegetables. In the absence of regularization within thirty days of the day of receipt of such a stay, the supervisors shall make an ex officio tax. To this end, they may set the tax base, in particular by reference to the revenue generated by one or more comparable companies. The notified fees are increased by 40%.
The Director of the Inter-professional Technical Centre for Fruit and Vegetables shall issue a collection title in accordance with the terms set out in the third paragraph of the IX, including the fees claimed under the two preceding paragraphs and the amount of the applicable increases thirty days after the date of receipt by the debtor of the reply to his observations or, in the absence of any observations from the debtor, thirty days after the date of notification of rectification or, in the event of taxation
The recovery of this title is then carried out under the conditions set out in the fourth paragraph of the IX.
The right of resumption of the Interprofessional Technical Centre for Fruit and Vegetables shall be exercised until 31 December of the third year following that in which the tax became payable.
XI. - Claims relating to the tax plate are processed by the Director of the Interprofessional Technical Centre for Fruit and Vegetables. They are presented, educated and judged according to the rules applicable to revenue taxes.
B. - A decree in the Council of State specifies, as appropriate, the terms and conditions for the application of this article.
C. - The provisions of A come into force on 1 January 2004.
A. - In Book I of the General Tax Code, Chapter II of Part II, Title III, Section 5 is entitled: "Tax assigned to the National Interprofessional Cereal Office (ONIC)" and includes section 1619 re-established as follows:
"Art. 1619. - I. A tax is instituted for the benefit of the National Interprofessional Office of Cereals referred to in Article L. 621-12 of the Rural Code.
“II. - The tax is due by farmers producing cereals.
"III. - The tax is based on the quantities of cereals delivered by farmers to the registered cereal collectors referred to in Article L. 621-16 of the rural code and to grain producers defined in Article 1 of Decree No. 67-89 of 20 January 1967 regulating the trade in seed cereals.
"For the tax plate, the tonings delivered are subject to a corresponding refaction:
« 1° A percentage of humidity, fixed by an order of the minister responsible for agriculture, for each cereal, which cannot exceed 15% of the tonings delivered;
« 2° At a percentage of impurities fixed, by an order of the minister responsible for agriculture, for each cereal, between 1% and 3% of tonings delivered. This refaction applies only to cereals whose impurity rate, as determined by a Minister of Agriculture's order, is greater than 0.5% to 2.5%.
"IV. - The tax generator is the delivery of cereals by farmers to registered collectors and grain producers mentioned in III.
"The tax is payable on delivery.
"V. - The tax rate is set at EUR 0.36 per ton.
"VI. - The tax is liquidated by registered collectors and grain producers on a declaration approved by the customs administration and indirect duties. This declaration is addressed to the customs and territorially competent indirect duty within the first ten days of the month following that of its due diligence.
"The tax is recovered by the customs and indirect rights administration to which the registered collectors and grain producers referred to in III pay, by the 25th of the month of the declaration, the proceeds of the tax they collected from the agricultural operators referred to in II.
« VII. - The administration of customs and indirect rights also ensures control and litigation under the rules and guarantees, privileges and penalties for indirect contributions. Offences are prosecuted under the same rules. »
B. - A decree in the Council of State specifies, as appropriate, the terms and conditions for the application of this article.
C. - The provisions of A come into force on 1 January 2004.
A. - I. - It is created a tax entitled "tax for the benefit of the National Interprofessional Office for the Products of the Sea and Aquaculture (OFIMER)".
The tax is assigned to the OFIMER to ensure the financing of the shares it implements as an agricultural office for the benefit of the marine fishery products under section L. 621-3 of the rural code.
II. - The tax is due:
1° By the shipowner and the first purchaser, for the products of the marine fishing landed in France by a fishing vessel registered in France;
2° By the importer, for the products of the marine fishery imported into France that are not delivered to it by a resident of another Member State of the European Community or a State Party to the Agreement on the European Economic Area, or that have not been put into practice free in any of these States.
III. - The tax is seated:
1° On the tax-free amount of the sale when it is made in France;
2° On the value for duty appreciated at the time of importation on the national territory for imported marine fishing products.
This value is reduced by a fall:
(a) 50% for fish preparations and cans, including caviar and its substitutes, and for prepared or preserved shellfish;
(b) 25 per cent for frosted fillets and smoked fish.
For the tax base, the fish, crustaceans, sea shellfish, seaweeds, seaweeds and seaweeds.
IV. - The tax generator is:
1° The sale mentioned in the 1st of the III;
2° Import of products in the national territory for debtors defined in 2° of II.
Exigibility of the tax comes on the date of the fact generator.
V. - The tax rate is set at 0.20 per cent of the non-tax or value of the canned or semi-conserve products and 0.27 per cent for other products.
For debtors defined in 1° of II, the tax is distributed at a rate of 0.12% at the expense of the shipowner and 0.08% at the expense of the first purchaser for canned or semi-conserve products. For other products, it is distributed at 0.12% to the load of the shipowner and 0.15 % to the first buyer.
VI. - The tax due under 1° of II is recovered by the OFIMER. It is due at the time of sale scheduled for 1° of IV.
The bodies responsible by the State, by public institutions or by local authorities, for the management of the tidal halls declare and pay to the OFIMER the amounts of the tax collected from the shipowner and the first purchaser no later than 25 of the month following the tax requirement.
The statement in the previous paragraph is consistent with a model established by the OFIMER.
When this return is filed without the corresponding payment, the OFIMER addresses to the management agencies of the tidal halls, by registered mail with receipt, a letter of reminder informing them that the amount of the tax is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the management bodies of the tidal halls, an enforceable title is issued by the Director of the OFIMER, against these bodies in accordance with the rules of economic and financial control of the State.
The recovery of this title is carried out by the OFIMER accounting officer, in accordance with the applicable direct tax rules. The accounting officer shall be entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. It may obtain from the administration of the taxes the information necessary to collect the tax.
The recovery action is prescribed after the four-year period from the day the title was issued.
Disputes relating to the recovery of the tax and prosecution, investigated and tried under the same rules. The competent authority to determine these claims is the accounting agent of the OFIMER.
VII. - For debtors mentioned in 2° of II, the tax is liquidated, recovered and controlled by the administration of customs and indirect duties according to the rules, guarantees and privileges provided by the Customs Code. Offences are found and punished, proceedings are investigated and tried in accordance with the provisions of the same Code.
VIII. - The OFIMER controls the declarations in VI. For this purpose, its director or agents that it has duly authorized may request to the management bodies of the tidal halls any information, justifications or clarifications relating to these declarations under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
When the above-mentioned officers note a deficiency, inaccuracies or omission in the basic elements for the calculation of the tax, the corresponding corrections are notified to the management agencies of the tidal halls that have a period of thirty days from the date of receipt of the notification to submit their comments. A reasoned response to these comments is addressed to these organizations. The notified fees are accompanied by an exclusive 10% increase in any late interest.
When the managerial bodies of the tidal halls did not file the declaration under VI, a letter of acknowledgment with acknowledgment of receipt was sent to them by the Director of the OFIMER. In the absence of regularization within thirty days of the day of receipt of such a stay, the supervisors shall make an ex officio tax. For this purpose, they may set the tax base, in particular by reference to the turnover corresponding to the quantities of the marine fishery products subject to the tax on the period in question. The notified fees are increased by 40%.
The Director of the OFIMER shall issue an enforceable title in accordance with the terms set out in the fourth paragraph of the VI, including the rights claimed under the two preceding paragraphs and the amount of the applicable increases thirty days after the date of receipt by the Respondent of the reply to his or her observations or, in the absence of any observations on the part of the Respondent, thirty days after the date of notification of corrections or, in the event of taxation of office,
The recovery of this title is then done under the conditions set out in the fifth paragraph of VI.
The right of resumption of the OFIMER shall be exercised until 31 December of the third year following that in the course of which the tax became payable.
IX. - Claims relating to the tax base are processed by the Director of the OFIMER. They are presented, educated and judged according to the applicable tax rules on turnover.
B. - A decree in the Council of State specifies, as appropriate, the terms and conditions for the application of this article.
C. - The provisions of A come into force on 1 January 2004.
A. - I. - It is established a tax on variety shows collected for the benefit of the National Centre for Song, Varieties and Jazz. Its product is allocated to the financing of the activities of support to the shows of song, variety and jazz mentioned in article 30 of Act No. 2002-5 of 4 January 2002 relating to the museums of France.
The transactions financed by the proceeds of the tax are subject to separate accounts in the accounts of the institution.
II. - The representations of variety shows are subject to tax when the show gives rise to the perception of a right of entry or, if not, to the assignment or concession of its right of exploitation. The categories of shows are defined by decree.
III. - Are exempt from tax the representations of performances of varieties that are integrated into educational sessions presented in the course of the teachings of an institution under the supervision of the State or having passed with it a contract of association.
IV. - The tax is seated on the tax-free amount of the ticketing revenue. It is due by the show contractor responsible for the ticketing.
When the show does not give rise to the perception of a right of entry, it is based on the tax-free amount of the amounts collected in return for the transfer or concession of the right to operate the show. It is then due by the seller of the show.
It is due on the date of representation.
V. The tax rate is 3.5 per cent.
VI. - The performer declares to the Society of Music Authors, Composers and Publishers (SACEM) or to the Society of Dramatic Authors and Composers (SACD) the entry rights of the shows under their respective directories as defined in their statutes, according to a form conforming to a statement model established by the National Centre for Song, Varieties and Jazz, no later than the last day of the third month following the performance.
However, the Contractor declares, under the same conditions, directly to the public establishment, the entrance fees for the shows that do not result in the collection of copyrights by the SACEM or SACD or the amounts received in exchange for the assignment or concession of the right of exploitation for the shows that do not give rise to the perception of a right of entry and that fall within the SACEM directory.
SACD transmits the statement to the National Centre for Song, Varieties and Jazz within one month of receipt of the statement. The same applies to SACEM when entry fees are less than EUR 1,525.
Upon receiving the statement from the Contractor, SACD or SACEM, the Public Institution shall wind up and address the Contractor within fifteen days of receipt of the declaration a notice of the amounts payable.
When entry fees are greater than EUR 1,525, the SACEM shall proceed to the liquidation of the tax and shall notify the contractor within fifteen days of receipt of the return of a notice of the amounts payable. When the payment of the tax comes on the day and place of representation, the SACEM shall give notice of the amounts to be paid to the contractor on the basis of its return. In the opinion, the contractor addresses the payment to the SACEM. SACEM shall send the declarations and payments to the institution.
Statements received without delay by SACEM or SACD are forwarded to the establishment.
In any case, the establishment shall collect the tax.
The payment deadline is set on the last day of the month following the date of issuance of this notice.
The tax is not recovered when the amount accumulated on the calendar year due by the debtor is less than EUR 80.
The National Centre for Song, Varieties and Jazz shall pay to the SACEM and SACD a representative payment of the management fees for which all taxes included are determined by a joint order of the Minister for Budget and the Minister for Culture within 5% of the tax product.
VII. - In the event of a delay in payment of the tax, the National Centre for Song, Varieties and Jazz shall address to the Respondent, by registered mail with acknowledgement of receipt, a reminder letter to the Respondent that the tax amount is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the debtor, an enforceable title is issued by the director of the national centre against the debtor in accordance with the rules of economic and financial control of the State.
The recovery of this title is carried out by the accounting officer of the national centre according to the rules applicable to direct taxes. The accounting officer shall be entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. It may obtain from the administration of the taxes the information necessary to collect the tax.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
The recovery action is prescribed after the four-year period from the day the title was made enforceable.
VIII. - The National Centre for Song, Varieties and Jazz controls the declarations set out in VI. For this purpose, its director or agents that it has duly authorized may request to tax payers any information, justifications or clarifications relating to such declarations under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor, which shall have a period of thirty days from the date of receipt of the notice to submit its observations. A reasoned response to these observations should be addressed to the debtor. Additional notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor has not filed the VI declaration, a notice of receipt is sent to him by the Director of the National Centre. In the absence of regularization within thirty days of the day of the reception of this stay, the control officers proceed to the ex officio taxation. For this purpose, they may set the tax base in particular by reference to the turnover made for one or more comparable representations or for the assignment or concession of a comparable show. The notified fees are increased by 40%.
The Director of the National Centre shall issue an enforceable title in accordance with the terms set out in the VII, including the rights claimed under the two preceding paragraphs and the amount of the applicable increases thirty days after the date of receipt by the Respondent of the reply to his or her observations or, in the absence of any observations on the part of the Respondent, thirty days after the date of notification of rectification or, in the event of an ex of taxation, thirty days after the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of the date of payment.
The recovery of this title is then done under the conditions set out in the VII.
The right of resumption of the national centre shall be exercised until 31 December of the third year following that in the course of which the tax became payable.
IX. - Claims relating to the tax base are processed by the Director of the National Centre for Song, Varieties and Jazz. They are presented, educated and judged according to the rules applicable to revenue taxes.
B. - The first sentence of the fifth paragraph of Article 30 of Act No. 2002-5 of 4 January 2002 on the museums of France is as follows:
"The public establishment shall be entitled to the proceeds of the show tax set out in section 76 of the Rectificative Financial Act for 2003 (No. 2003-1312 of 30 December 2003) collected for variety shows. »
C. - A decree in the Council of State specifies, as appropriate, the modalities for the application of this article.
D. - The provisions of this article shall enter into force on 1 January 2004.
A. - I. - It is established a tax on shows collected for the benefit of the Association for the Support of Private Theatre in order to support the theatre creation, the production of dramatic, lyrical and choreographic art shows, the promotion and diffusion of dramatic, lyrical and choreographic works in the direction of the widest possible public, to contribute to the rehabilitation and maintenance of the architectural heritage and to the maintenance of the artistic vocation.
The association provides assistance to:
(a) To contribute to the balanced exploitation of dramatic, lyrical and choreographic productions;
(b) Promote the creation of original works of French expression by new authors, the translation or adaptation of foreign original works;
(c) Contribute to the presentation of private theatre shows to the public, including youth;
(d) Facilitating artistic and technical employment in the presentation of these shows;
(e) To preserve and protect the theatrical architectural heritage.
The types of aids and their attribution criteria are determined by decree.
The proceeds of the tax are allocated to the financing of these shares. The transactions financed by the proceeds of the tax are subject to separate accounting in the accounts of the association.
The Association for the Support of Private Theatre is subject to the economic and financial control of the State. A State controller is designated by the Minister responsible for the budget. A Government Commissioner to the Association is appointed by the Minister responsible for culture. Regulations, rules of procedure and financial and accounting regulations are approved by the Minister responsible for the economy, the Minister responsible for the budget and the Minister responsible for culture.
II. - The performances of dramatic, lyrical and choreographic art shows are subject to tax when the show gives rise to the perception of a right of entry or, if not, to the assignment or concession of its right of exploitation. The categories of shows are defined by decree.
III. - Are exempt from tax:
1° The performances of dramatic, lyrical and choreographic art shows that are integrated into educational sessions presented within the framework of the teachings of an institution under the supervision of the State or having passed with it an association contract;
2° Representations given in a public person's establishment or by a public-sponsored entertainment company where they are not subject to a contract of co-production, co-production, lease or sale with a non-subsidized private living performances contractor.
IV. - The tax is seated on the tax-free amount of the ticketing revenue. It is due by the show contractor responsible for the ticketing.
When the show does not give rise to the perception of a right of entry, it is based on the tax-free amount of the amounts collected in return for the transfer or concession of the right to operate the show. It is then due by the seller of the show.
It is due on the date of representation.
V. The tax rate is 3.5 per cent.
VI. - The performer declares to the Society of Music Authors, Composers and Publishers (SACEM) or to the Society of Dramatic Authors and Composers (SACD) the entry rights of the shows under their respective directories as defined in their statutes, according to a form conforming to a model established by the Association for the Support of Private Theatre, no later than the last day of the third month following the performance.
However, the Contractor declares, under the same conditions, directly to the Association, the rights of entry or the amount of the assignment or concession of the right of exploitation where the SACD is not responsible for the collection of copyrights. The same is true when the shows in the SACEM directory do not give rise to the perception of copyright or copyright by SACEM.
SACD, SACEM or the association proceeds to the liquidation of the tax and addresses the contractor within fifteen days of receipt of the return a notice of the amounts payable. In the opinion, the contractor addresses the payment to SACD, SACEM or the association. SACD and SACEM address the association's statements and payments. They also transmit the statements received without delay.
In any case, the association shall collect the tax.
The payment deadline is set on the last day of the month following the date of issuance of the notice of payable.
The tax is not recovered when the amount accumulated on the calendar year due by the debtor is less than EUR 80.
The Association for the Support of Private Theatre shall pay to SACEM and SACD a representative payment of the management fees for which all taxes included are determined by joint order of the Minister for Budget and the Minister for Culture within 5% of the proceeds of the tax.
VII. - In the event of a delay in payment of the tax, the association addresses to the debtor by registered mail with acknowledgement of receipt a letter of reminder informing that the amount of the tax is increased by 10%. In the absence of payment thirty days after the date of receipt of this letter by the debtor, a title of perception is established by the director of the association, referred to by the State controller and rendered enforceable by the prefect of the debtor's department.
The recovery of this title is carried out by Treasury accountants under the applicable direct tax rules. These accountants are entitled to the recovery of this title from the privilege provided for in 1 of section 1920 of the General Tax Code. They may obtain from the administration of taxes the information necessary for the collection of the tax.
The recovery action is prescribed after the four-year period from the day the title was made enforceable.
Challenges relating to tax recovery and prosecution are presented, investigated and judged in accordance with the applicable direct tax rules.
VIII. - The association controls the declarations set out in VI. For this purpose, the officer or agents that he or she has duly authorized may apply to tax payers any information, justification or clarification relating to such statements under the guarantees of professional secrecy as defined in section L. 103 of the Tax Procedures Book.
Where the above-mentioned officers find a deficiency, inaccuracies or omission in the basic elements of the calculation of the tax, the corresponding corrections shall be notified to the debtor, which shall have a period of thirty days from the date of receipt of the notice to submit its observations. A reasoned response to these observations should be addressed to the debtor. Additional notified fees are accompanied by an exclusive 10% increase in any late interest.
When the debtor has not filed the declaration provided for in the VI, a notice of receipt is sent to him by the head of the association. In the absence of regularization within thirty days of the day of the reception of this stay, the control officers proceed to the ex officio taxation. For this purpose, they may set the tax base in particular by reference to the turnover made for one or more comparable representations or for the assignment or concession of a comparable show. The notified fees are increased by 40%.
The director of the association shall issue a collection title in accordance with the terms set out in the VII including the rights claimed under the two preceding paragraphs and the amount of the applicable increases thirty days after the date of receipt by the debtor of the reply to his observations or, in the absence of any observations on the part of the debtor, thirty days after the date of notification of rectifications or, in the event of an ex officio taxation, thirty days after the date of the date of
The recovery of this title is then done under the conditions set out in the VII.
The right of resumption of the Association for the Support of Private Theatre shall be exercised until 31 December of the third year following that in which the tax became payable.
IX. - Claims relating to the tax base are processed by the director of the Association for Private Theatre Support. They are presented, educated and judged according to the rules applicable to revenue taxes.
B. - A decree in the Council of State specifies, as appropriate, the terms and conditions for the application of this article.
C. - The provisions of this article shall enter into force on 1 January 2004.
The last paragraph of the C of section 43 of the Corrigendum Financial Act for 2002 (No. 2002-1576 of 30 December 2002) is as follows:
"The proceeds of the above-mentioned taxes that are still due as of January 1, 2004 are paid to the general budget. »
Section 302 bis MB of the General Tax Code is amended as follows:
1° In II, after the words: "from forestry activities" are inserted the words: ", of conchyliculture";
2° The second paragraph of the third paragraph reads as follows:
"The debts whose variable portion of the contribution due for the years 2003, 2004, 2005, 2006 and 2007 is greater, respectively, by 20% for the years 2003 and 2004 and by 40%, 60% and 80% for the years 2005, 2006 and 2007, in total of the sums paid for the year 2002 for the sums paid for the sums paid by decrees 2000-1297 to 2000-1299 inclusive and no. 2000-1339 to 2000-1344 included »
I. - The following guarantees, granted by the State, shall be permitted within the meaning of Article 61 of Organic Law No. 2001-692 of 1 August 2001 on Financial Laws:
1° The guarantee granted to the National Savings Fund by Article L. 518-26 of the monetary and financial code;
2° The guarantee granted to the sums deposited on the first booklet of the savings and foreseeance funds by Article L. 221-8 of the monetary and financial code;
3° The guarantee granted by order of 12 October 2000 by the Minister of Economy, Finance and Industry to certain loans granted by the Caisse des dépôts et consignations;
4° The guarantees granted to loans granted by the Land Credit of France and the Contractor's Account, now Entenial, pursuant to Article L. 312-1 of the Construction and Housing Code;
5° The guarantees granted to loans granted by the Land Credit of France and the Contractor's Account, now Entenial, for the construction of housing units for main use in housing, pursuant to articles R. 314-1 to R. 314-3 of the Construction and Housing Code;
6° The guarantee mentioned in the second paragraph of Article 4 of Law No. 92-665 of 16 July 1992 on adaptation to the European Single Market of the applicable insurance and credit legislation;
7° The guarantees granted in the context of the amicable liquidation of the regional development societies Lordex, Picardex and Centrest, and validated by Article 80 of Law No. 96-314 of 12 April 1996 on various economic and financial provisions;
8° The guarantee for the State to re-defer from the management of the Centralized Codevi funds to the Caisse des dépôts et consignations, if this postponement again is negative, in accordance with the agreement of 30 December 1994 between the Caisse des dépôts et consignations and the State;
9° The guarantee granted to borrowings contracted in 2003 by the National Union for Employment in Industry and Trade by section 97 of Act No. 2003-706 of 1 August 2003 on financial security;
10° The guarantee granted, in parity with the company Euro Disney SCA, to the department of Seine-et-Marne pursuant to article 20 of the convention of 24 March 1987 concerning the creation and operation of Eurodisneyland in France;
11° The guarantee granted to the Central Reinsurance Fund under sections L. 431-4, L. 431-5, L. 431-9 and L. 431-10 of the Insurance Code to carry out the insurance transactions provided for in these articles;
12° The guarantee granted, within the limit of 50 million euros, and for a maximum period of ten years as of 2 August 1999, to the borrowing contracted by the European Organisation for the Exploitation of Meteorological Satellites (Eumetsat) as part of France's participation in the European Polar Weather Satellite Programme;
13° The guarantee granted, by order of 3 December 1981 of the Minister of Economy and Finance, to the National Motorway Fund;
14° The guarantee granted to the National Fund for Agricultural Credit pursuant to Article 673 of the old rural code;
15° Guarantees granted to credit institutions pursuant to Article 10 of Act No. 87-549 of 16 July 1987 relating to the regulation of compensation for returnees;
16° The guarantees granted to loans granted by the European Investment Bank on its own resources for the realization of investments in French territory as well as in African, Caribbean, Pacific and overseas countries and territories;
17° The guarantee granted under Act No. 93-20 of 7 January 1993 relating to the institution of a State guarantee for certain temporary exhibitions of works of art;
18° The guarantee granted to the Small and Medium Enterprise Equipment Credit pursuant to Act No. 53-80 of 7 February 1953 on the development of investment expenditures for the fiscal year 1953 (Civil Services Equipment. - Economic and social investment. - War damage repairs);
19° The loan guarantees granted to the Financial Society of Regional Development Societies (FINANSDER) pursuant to Act No. 53-80 of 7 February 1953 referred to above.
II. - Are guaranteed by the State, within the framework of the commitments made by it, because of their interventions under the Alstom Global Financing Agreement:
(a) The French Industrial Development Fund (CFDI), in respect of the bond-procurement transactions issued by credit institutions and insurance companies for the benefit of Alstom, and its participation in a subordinated union loan subscribed on 30 September 2003 for the benefit of the same company;
(b) The Caisse des dépôts et consignations, for the capital of the banknotes it has subscribed to for the benefit of Alstom, within the limit of 1,200 million euros until the establishment of the subordinate financing to which the State has undertaken and, subsequently, until 8 February 2005, within the limit of 400 million euros, subject to refunds provided by the agreement.
III. - A. - For the fiscal years 2004 and 2005, is attached to the general account of the administration of finances deposited in support of the draft regulation law a summary annex, for each state guarantee system:
1° The authorized guarantee regime, including its possible remuneration;
2° A risk analysis that reveals the raw exposure of the State and its net exposure, taking into account the mitigation or recovery potential for exposure under the guarantee;
3° Each operation having benefited from the guarantee of the State over the past two years;
4° The charges resulting, for the State, from the guarantees made over the past five years.
For the 2004 fiscal year, the schedule sets out the conditions under which it seems possible for the Government to pay the guarantees of the State.
B. - [Dispositions declared not in conformity with the Constitution by decision of the Constitutional Council No. 2003-488 DC of 29 December 2003. ]
C. - Section 83 of the Financial Act, 1995 (No. 94-1162 of 29 December 1994) is repealed effective 1 January 2005.
I. - The provisions of the third paragraph (2°) of Article L. 631-7 of the Construction and Housing Code are not applicable to premises belonging to a public person assigned to another use than the dwelling and whose proceeds of the assignment give rise to the payment of a non-tax revenue to the budget of the State.
II. - The provisions of I apply to the premises assigned as of January 1, 2004.
The Minister of Economy, Finance and Industry is authorized to give the State's guarantee to the borrowing of the United Nations Educational, Scientific and Cultural Organization for the renovation of its headquarters in Paris, within the limit of a principal stock of 80 million euros.
III. - OTHER MEASURES
For the determination of the duration of insurance of all plans of their nationals, the plans referred to in sections 5 of Order No. 58-1210 of 13 December 1958 on the Organic Law on the Compensation of Members of Parliament and 8 of Order No. 58-1100 of 17 November 1958 on the Functioning of Parliamentary Assemblys are considered basic old-age insurance plans.
I. - The fifth to thirteenth paragraphs of Article L. 431-14 of the Insurance Code and section 1635 bis AB of the General Tax Code are repealed effective 1 January 2005.
II. - The provisions of I shall apply to premiums or contributions and, in the event of a split payment, to fractions of premiums or contributions, effective January 1, 2005.
I. - The amount of the recognition allowance established by section 67 of the Corrigendum Financial Act for 2002 (No. 2002-1576 of 30 December 2002) is increased to EUR 1,830 effective 1 January 2004.
II. - 1. In articles 7 and 9 of Act No. 94-488 of 11 June 1994 on former repatriates members of the secondary and assimilated formations or victims of captivity in Algeria, the date: "31 December 2003" is replaced by the date: "31 December 2004".
2. In section 8 of the Act, the date "December 31, 2002" is replaced by the date "December 31, 2004".
The Minister of Defence is authorized until December 31, 2007 to carry out all transactions on financial instruments to cover the risks associated with the price changes in the supply of petroleum products required for the needs of the armed forces.
Trade account No. 904-20 "Armed Supply of Petroleum Products" records the related expenses and revenues.
[Dispositions declared not in conformity with the Constitution by decision of the Constitutional Council No. 2003-488 DC of 29 December 2003. ]
Claims arising from the financial competitions granted by the French Development Agency cannot be seized in its hands.
Section 79 of the Corrigendum Financial Act for 2001 (No. 2001-1276 of 28 December 2001) is amended as follows:
1° In I, the words "annual" and "whose main activity presents an industrial, commercial or financial character" are deleted;
2° The second is thus written:
“II. - The dividend is paid by priority on the distribuable profit of the fiscal year, as defined in Article L. 232-11 of the Commercial Code. It may be taken from the available reserves.
"The capital endowments received by public institutions do not give rise to remuneration. » ;
3° In the third, the words: "the minister responsible for the economy, the minister responsible for the budget and the ministers responsible for the exercise of State supervision" are replaced by the words: "the minister responsible for the economy and the minister responsible for the budget";
4° The V is repealed.
In the first and fourth paragraphs of Article 36 of the Financial Law for 2001 (No. 2000-1352 of 30 December 2000), after the word "generation", the words "in metropolis".
I. - Section 45 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986) is amended as follows:
1° I is repealed;
2° The second is thus written:
“II. - The costs of intervention caused by the use of a radio frequency or facility without authorization when it is required or outside the legal and regulatory conditions, causing or likely to cause the interference of a regularly allocated frequency, result in the payment of a flat fee of EUR 450 per intervention. This tax is due by the person responsible. » ;
3° The VII is thus drafted:
« VII. - The operators carrying out the telecommunications activities referred to in sections L. 33-1 and L. 34-1 of the Post and Telecommunications Code shall be liable to an administrative fee under the following conditions:
“1. The annual fee is set at EUR 20,000.
“2. This amount is divided by two when the operation of networks open to the public or the provision to the public of telecommunications services is limited to overseas departments or covers at most one metropolitan department.
“3. When the operator appears on one of the lists set out in 7° of Article L. 36-7 of the Post and Telecommunications Code, the amount resulting from the application of the provisions of 1 is multiplied by four.
“4. When carried out on an experimental basis for a period not exceeding three years, the operators carrying on the telecommunications activities referred to in sections L. 33-1 and L. 34-1 of the Post and Telecommunications Code are exempt from the tax provided for in 1.
« 5. The tax is annual. It is due on December 1 of each year.
"The amounts corresponding to the first year of exercise are calculated pro rata temporis according to the date of authorization of the activity or receipt by the Telecommunications Regulatory Authority of the operator's declaration. The amounts for the last year of activity are calculated pro rata temporis based on the operator's termination date. » ;
4° VIII is repealed.
II. - The scale set out in 3° of I is applicable to taxes recovered for the year 2003.
The provisions of the B of Article 1 bis of the Decree of 3 February 1993 relating to the royalties of the provision of radio frequencies and management due by the holders of the authorizations granted under Articles L. 33-1 and L. 33-2 of the Post and Telecommunications Code, in their drafting of Article 2 of Decree No. 2002-238 of 21 February 2002 amending the decree of 3 February 1993 relating to the royalties
I. - A debit of 106 million euros is made in 2004 on the Urban Renewal Fund managed by the Caisse des dépôts et consignations.
This debit is allocated to the National Agency for Urban Renovation at 50 million euros and, for the balance, to the general budget of the State.
II. - Until the closure of the Urban Renewal Fund and in accordance with the terms defined by agreement between the State and the Caisse des dépôts et consignations, the net availabilities of this fund, recognized as of 31 December of each year, are paid to the general budget of the State.
I. - Officials belonging to the Customs bodies exercising or exercising supervisory functions shall, from the age of fifty-five years and within twenty quarters, benefit from a bonus of the fifth of the service time actually performed in the position of activity in those duties. This enhancement is conditional on the condition that they have completed at least twenty-five years of effective public services, including fifteen years of service in an active customs surveillance job.
The maximum bonus can only be enjoyed by officials who leave the service no later than fifty-eight years. The bonus is reduced by one quarter for each additional quarter of services up to the age of sixty. No bonuses are granted in the event of executive radiation after the day of the sixtieth anniversary or, in the event of age-limited radiation, after the day after that date.
The age and service terms set out in the first paragraph are not applicable to employees who are retired for disability.
The requirement of 25 years of effective public services is not applicable to public servants who leave the service beyond fifty-eight years.
Customs officials performing supervisory duties are subject, effective January 1, 2004, to an additional pension deduction based on the treatment and compensation of risks, the rate of which is determined by order.
II. - As a transitional measure and until December 31, 2005, the above-mentioned bonus cannot exceed:
1° Twelve quarters for pension effective January 1, 2004;
2° Fourteen quarters for pensions effective July 1, 2004;
3° Sixteen quarters for pension effective January 1, 2005;
4° Eighteen quarters for pension effective July 1, 2005.
Until 31 December 2005, by derogation from the second paragraph of I, officials who leave the service no later than sixty years may claim maximum bonuses.
The third paragraph of Article 131 of the Financial Act, 1984 (No. 83-1179 of 29 December 1983) is replaced by two paragraphs, as follows:
" Effective February 1, 2006, the benefit of the pension increase resulting from the integration of the special police hardship allowance in the calculation of the gendarmerie's pension is deferred to the age of fifty, except for the officers of the gendarmerie who are removed from the executives or retired for disability and for those who cause the gendarmerie's who died before their retirement.
"A decree sets out the conditions under which the age of enjoyment of this increase is gradually reduced from fifty-five years to fifty years from February 1, 2002 to February 1, 2006. »
The first paragraph of section 18 of Act No. 96-370 of 3 May 1996 on the development of volunteerism in the corpses of firefighters is supplemented by two sentences as follows:
"They can also perceive the variable share when the local authorities and interested public institutions decide. This measure is effective 1 January 2004. »
Employees and non-custodial agents performing or performing certain functions in establishments or parts of the construction or naval repair establishment of the Ministry of Defence during the periods in which the asbestos or asbestos-containing materials were treated, as well as officials and non-binding agents under the recognized Ministry of Defence with certain occupational diseases caused by the asbestos, may request an early retirement benefit and
The duration of the anticipated termination of activity shall be taken into account in the constitution and liquidation of pension rights of employees who are exempt from the payment of pension deductions.
A decree in the Council of State sets out the conditions for the application of these provisions, including the conditions of age, cessation of activity, and the terms of affiliation with the social security regime and the termination of the regime according to the age of the person concerned and his pension rights.
The code of social action and families is thus modified:
1° In the first paragraph of Article L. 251-1, the words: "without meeting the conditions set by" are replaced by the words: "in an uninterrupted manner for more than three months, without fulfilling the condition of regularity referred to in";
2° (a) The title V of Book II is supplemented by a chapter IV as follows:
“Chapter IV
"Insecuring urgent care
"Art. L. 254-1. - Urgent care whose absence would jeopardize the vital prognosis or could lead to a serious and lasting deterioration of the state of health of the person or of a child to be born and who are dispensed by health institutions to those of foreigners residing in France without fulfilling the condition of regularity referred to in Article L. 380-1 of the Social Security Code and who are not beneficiaries of Article 2(1) medical assistance. A lump sum allowance is paid by the State to the National Health Insurance Fund for Employees. » ;
(b) The last paragraph of Article L. 252-3 is deleted;
3° Article L. 253-2 is supplemented by a paragraph as follows:
"When a provision has been made to a health care institution to cover care and living expenses or a commitment to payment has been made, the portion of the costs associated with the provision or commitment remains the responsibility of the beneficiaries. »
The III of Article 9 of Law No. 2001-44 of 17 January 2001 on Preventive Archaeology is thus amended:
1° The first paragraph is supplemented by two sentences as follows:
"The representative of the State in the department and the representative of the State in the region may delegate their signature to the departmental manager of equipment or to the regional director of cultural affairs territorially competent for all acts necessary for the liquidation or ordering of the royalty of preventive archaeology. These authorities may subdelegate their signature to their subordinates for these functions. » ;
2° After the first preambular paragraph, a sub-item reads as follows:
"When it appears that the area declared by the installer in the context of an application made in accordance with the sixth paragraph of I is incorrect or inaccurate, the liquidation service shall correct the declaration and inform the registrant of it, before liquidating the fee. In this case, the procedure provided for in articles L. 55 et seq. of the Tax Procedures Book is applicable. »
I. - The first sentence of the sixth paragraph of Article L. 452-4 of the Construction and Housing Code is supplemented by the words: "or, in overseas departments, built, acquired or improved with the financial assistance of the State".
II. - In the seventh paragraph of the same article, after the words "newly agreed" are inserted the words "or, in overseas departments, newly built, acquired or improved with the financial assistance of the State".
Article L. 512-94 of the monetary and financial code is supplemented by two paragraphs as follows:
"I. - [Dispositions declared not in conformity with the Constitution by decision of the Constitutional Council No. 2003-488 DC of 29 December 2003. ]
“II. - The Supervisory Board of the Caisse des dépôts et consignations shall have before it for notice beforehand any transaction relating to the capital of the Caisse Nationale des caisses d'économie d'économie de secours et de prévoyance and affecting the participation of the Caisse des dépôts et consignations. She informs the Finance Committees of the National Assembly and the Senate. »
I. - The first paragraph of Article 124 of the Financial Law for 1991 (No. 90-1168 of 29 December 1990) is as follows:
"The public institution created by section 67 of the Act of 27 February 1912 establishing the General Estimates and Revenues for the year 1912 ensures the operation, maintenance, improvement, extension and promotion of waterways and their outbuildings. For the fulfilment of his duties, he manages and operates the domain of the State entrusted to him and his private domain. »
II. - The parcels of the river public domain of the State entrusted to the France Waterway, Port Rambaud in Lyon, Rambaud dock, left bank of the Saône, the BH-BP cadastral sections of the PK 0 to PK 1.6, which are declassified, can be brought in full property in the France Waterway by decree of the minister responsible for transport and the minister responsible for the budget.
The establishment may create subsidiaries or take shares in companies, groups or organizations for the valuation of the Parcels referred to in the preceding paragraph.
In Article 75 of Law No. 2002-73 of 17 January 2002 on social modernization, the words "two years" are replaced by the words "three years".
Article 52 of Law No. 2002-92 of 22 January 2002 on Corsica is thus amended:
1° I is thus modified:
(a) The words: "January 1, 1999" are replaced by the words: "January 1, 2003";
(b) It is supplemented by a sentence as follows:
"This device is open to farmers in Corsica on 23 January 2002. » ;
2° II is thus amended:
(a) In the third paragraph, the words "as at 31 December 1998" are replaced by the words "as at 31 December 2002";
(b) In the fifth paragraph, the words: "as at 1 January 1999" are replaced by the words: "as at 1 January 2003";
(c) The seventh paragraph is supplemented by the words: "only pay shares not covered by the provisions of Article L. 725-21 of the Rural Code";
3° In the III, the words "one year" are replaced by the words "six months".
Article 268 of the Customs Code is supplemented by a paragraph as follows:
"The general councils of overseas departments may, by deliberation, establish a minimum of specific perception for 1,000 units, as mentioned in sections 575 and 575A of the General Tax Code, for the right to consumption on cigarettes in their administrative district. This minimum of perception cannot be more than the right of consumption resulting from the application of the rate fixed by the General Council at the retail price in continental France of the cigarettes of the most requested price class. »
ANNOUNCEMENTS
E T A T A
(Art. 3 of the Law)
Table of ways and means applicable to the 2003 budget
I. - GENERAL BUDGET
(Thousands of euros)
You can see the table in the OJ
n° 302 of 31/12/2003 page 22594 to 22636
II. - APPENDIX BUDGETS
You can see the table in the OJ
n° 302 of 31/12/2003 page 22594 to 22636
III. - RECORDS
You can see the table in the OJ
n° 302 of 31/12/2003 page 22594 to 22636
E T A T B
(Art. 4 of the Law)
Distribution by title and department,
Appropriations to regular civilian services
(In euros)
You can see the table in the OJ
n° 302 of 31/12/2003 page 22594 to 22636
E T A T B
(Art. 5 of the Law)
Distribution by title and department,
of the regular expenditure of civilian services
(In euros)
You can see the table in the OJ
n° 302 of 31/12/2003 page 22594 to 22636
E T A T C
(Art. 6 of the Law)
Distribution, by title and department, of program authorizations and appropriations
of civil services
(In euros)
You can see the table in the OJ
n° 302 of 31/12/2003 page 22594 to 22636
E T A T C
(Art. 7 of the Law)
Distribution, by title and department, of program authorizations and cancelled payment credits
of civil services
(In euros)
You can see the table in the OJ
n° 302 of 31/12/2003 page 22594 to 22636
This law will be enforced as a law of the State.
Done in Paris on 30 December 2003.
Jacques Chirac
By the President of the Republic:
The Prime Minister,
Jean-Pierre Raffarin
Minister of Economy,
finance and industry,
Francis Mer
Minister for Budget
and budgetary reform,
Alain Lambert
(1) Act No. 2003-1312.
- Preparatory work:
National Assembly:
Bill No. 1234;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 1266;
Opinion of Mr. Marc Joulaud, on behalf of the defence commission, No. 1267;
Discussion on 3 and 4 December 2003 and adoption on 4 December 2003.
Senate:
Bill, adopted by the National Assembly, No. 104 (2003-2004);
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 112 (2003-2004);
Discussion on 15 and 16 December 2003 and adoption on 16 December 2003.
National Assembly:
Bill, amended by the Senate, No. 1298;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Joint Parity Commission, No. 1318;
Discussion and adoption on 18 December 2003.
Senate:
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Joint Parity Commission, No. 123 (2003-2004);
Discussion and adoption on 18 December 2003.
- Constitutional Council:
Decision No. 2003-488 DC of 29 December 2003 published in the Official Gazette of this day.
