Key Benefits:
The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:
I. IMPOSTS AND RESOURCES
A. - Tax measures
I. - Article 1010-0 A II of the General Tax Code is amended as follows:
1° The table is as follows:
“
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
» ;
2° It is added a paragraph to read:
"It is made an abatement of EUR 15,000 on the total amount of the company's tax for vehicles referred to in I."
II. - I applies effective January 1, 2006.
III. - The amount of the corporate vehicle tax payable by companies under section 1010-0 A of the general tax code is reduced by two thirds for the taxation period from October 1, 2005 to September 30, 2006 and one third for the taxation period from October 1, 2006 to September 30, 2007.
I. - 1 of Article 1668 of the General Tax Code is amended as follows:
1° In the a, the amounts: "1 billion" and "5 billion" are replaced respectively by the amounts: "500 million" and "1 billion";
2° In b, the words: "over 5 billion" are replaced by the words: "including between 1 billion euros and 5 billion";
3° After the b it is inserted a c as follows:
"(c) For companies that have made a turnover of more than 5 billion euros in the last fiscal year or the tax period, reduced if applicable to twelve months, the difference between 90% of the amount of the corporate tax estimated for that fiscal year under the same terms as those defined in the first paragraph and the amount of the advances already paid for the same fiscal year. » ;
4° In the last paragraph, the references: "a and b" are replaced by the references: "a, b and c".
II. - The first sentence of article 1731 A du même code est ainsi :
1° The words: "or 80%" are twice replaced by the words: ", 80% or 90%";
2° The references: "sixth or seventh paragraph" are replaced by the references: "a, b or c";
3° The words: "10% of the same amount due and 15 million euros" are replaced by the words: "20% of the same amount due and 8 million euros when the company realises a turnover greater than 1 billion euros or 2 million euros when the company realises a turnover between 500 million euros and 1 billion euros".
III. - By derogation from Article 1668 of the General Tax Code, the undertakings referred to in (b) and (c) of the same 1 closing their social fiscal year on 31 December 2006 must pay, by 29 December 2006, an exceptional deposit equal to the difference between 80% or 90% of the amount of the tax on the companies estimated for that fiscal year in the same manner as those defined in the first paragraph of the same article and the amount of the deposits already paid.
IV. - I and II apply to deposits due as of January 1, 2007.
Section 1731 of the General Tax Code is not applicable to the exceptional deposit referred to in III.
The persons referred to in the IV of section 33 of Act No. 2004-1484 of 30 December 2004 of the financial year 2005 shall receive a partial refund of the domestic consumption tax applicable to the diesel fuel under conditions of employment and the heavy fuel charged to the identification indices 20 and 24 of Table B of 1 of section 265 of the Customs Code and the domestic consumption tax on the natural gas provided for in section 266 quinquies of the same code.
The amount of the refund is:
- 5 EUR per hectolitre for the amount of diesel purchased between 1 January and 31 December 2006;
- 1.665 EUR per 100 kilograms net for heavy fuel oil acquired between 1 January and 31 December 2006;
- EUR 1.071 per thousand kilowatthours for gas volumes acquired between January 1 and December 31, 2006.
A decree sets out the conditions and deadlines in which the persons mentioned in the first paragraph apply for reimbursement.
I. - In the 8th of section 266 octies of the Customs Code, the words "for its part exceeding 2,500 kilograms" are deleted.
II. - Article 266 nonies of the same code is amended as follows:
1° In the last row of the last column in Table 1, the number: "0.15" is replaced by the number: "0.9";
2° After 2, it is inserted a 2 bis as follows:
« 2 bis The minimum annual tax amount provided for in 9 of section 266 sexies is EUR 450 per debt. »
Article 265 bis of the Customs Code is supplemented by a d as follows:
"(d) As fuel or fuel by the Ministry of Defence. This exemption is granted by way of reimbursement for products consumed from January 1, 2006 to January 1, 2009. However, this exemption does not apply to petroleum products used as part of Action No. 01, 02, 03 and 04 of Program No. 152 "National Warrant of the Interdepartmental Mission "Security. »
I. - Section 732 of the General Tax Code is amended as follows:
1° In the first paragraph, the words "of the fund" are replaced by the words "of the land";
2° The third preambular paragraph is supplemented by the words: ", including in the case where they are concomitant to the disposal of farmland dependent on exploitation on an expensive basis."
II. - In the b of the 4th of Article 793 of the same code, the words: "agricultural funds" are replaced by the words: "agricultural buildings".
III. - 2° of I applies to assignments made effective January 7, 2006.
B. - Other measures
I. - The b of the 2nd of the VII of Article 45 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986) is thus written:
“(b) Multiplied by four when the operator appears on the list provided for in 8th of Article L. 36-7 of the Post and Electronic Communications Code and that its non-tax revenue related to the electronic communications activities referred to in Article L. 33-1 above is more than 800 million euros. »
II. - Section L. 44 of the Post and Electronic Communications Code is amended to read:
1° The first paragraph is preceded by the mention: "I. -";
2° In the second paragraph, the words: ", with a fee set by decree in the Council of State, to cover the costs of managing the telephone numbering plan and the control of its use" are deleted;
3° It is added a II as follows:
“II. - Each assignment by the Authority for the regulation of electronic communications and numbering resource posts to an operator shall give rise to the payment by that operator of a tax due per calendar year, including the year of assignment.
"For the calculation of the tax, an order signed by the Minister for Electronic Communications and the Minister for Budget sets the value of a basic unit "a, which cannot exceed 0.023 EUR. This value is fixed after the opinion of the Autorité de régulation des communications électronique et des postes.
"The amount of the tax due by the operator is fixed:
« 1° For each 10-digit number assigned to the value of the unit "a;
« 2° For each six-digit number assigned, an amount equal to 2,000 a;
« 3° For each four-digit number assigned, an amount equal to 2,000 a;
« 4° For each number to a given number, an amount equal to 20,000 a.
"The booking by an operator, with the Electronic Communications Regulatory Authority and numbering resource posts, entails the payment of a tax equal to half of the tax due for the allocation of the same resources.
"If the operator abandons his reservation, the tax for the current year remains due.
"The amount due for the reservation or allocation is calculated on a prorated basis.
"The collection of the tax is ensured according to the procedures, security rights, guarantees and penalties applicable to the taxes on turnover.
"Do not give rise to the tax:
« 1° The allocation of codes used for the delivery of electronic communications that do not fall within the Internet address system;
« 2° When it is not made for the benefit of a specified operator, the allocation of two or three-digit resources beginning with the number 1 or resources allocated by the Electronic Communications Regulatory Authority and posts to the provision of services associated with an offer of access to an electronic communications network;
« 3° The allocation by the Authority for the regulation of electronic communications and posts, as part of a restructuring of the national numbering plan, of new resources substituted for the resources already allocated to an operator, until the replacement of new resources to the old. »
Between March 25, 2006 and March 31, 2007, operators of open-ended electronic communications networks, whose authorizations were issued in 2006, are subject to payment for the frequencies assigned to them for the establishment of point-to-point fixed service connections:
1° Of a royalty made available, the amount of which in euros is equal:
- for assignment, to the product of coefficients l, bf, lb, es and kl;
- for an allotment, to the product of coefficients l, bf, a and kl;
where kl is the reference coefficient, the coefficient l represents the band width of assigned frequencies, expressed in megahertz, and the coefficients bf, lb, es and characterized, respectively, the band of frequencies, the length of bond, the spectral efficiency and the advantage generated by allotments.
The coefficients bf, lb, es, a and kl are fixed by order of the Minister for Electronic Communications;
2° An incidental fee, the amount of which in euros is equal:
- the product of a G reference coefficient by the number of assignments, for assignments;
- the product of a G reference coefficient by the number of megahertz allotis, for allotments.
G and G coefficients are set by order of the Minister for Electronic Communications.
As from the date of entry into force of this Act, is authorized to collect remuneration for services rendered by the following decrees:
1° Decree No. 2005-1692 of 28 December 2005 on the remuneration of certain services rendered by the Ministry of Defence;
2° Decree No. 2006-420 of 7 April 2006 on the remuneration of certain services rendered by the Ministry of Economy, Finance and Industry;
3° Decree No. 2006-545 of 12 May 2006 on the remuneration of certain services rendered by the Court of Cassation and amending the code of the judicial organization;
4° Decree No. 2006-1240 of 10 October 2006 on compensation for certain services rendered by the Ministry of Agriculture and Fisheries.
II. - AFFECTIVE RESOURCES
A. - Provisions
territorial authorities
For 2006, the fractions of tariffs referred to in the first paragraph of section 40 of Act No. 2005-1719 of 30 December 2005 of 2006 are set out as follows:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
I. - For 2006, the rate fraction referred to in the first paragraph of Article 52, paragraph III, of Act No. 2004-1484 of 30 December 2004 of Finance for 2005 is set at 2.035 per cent.
In 2006, each department received a revenue from the tax referred to in the first paragraph of the same III corresponding to the percentages of that fraction of the rate as follows:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
II. - Article 53 I of Act No. 2004-1484 of 30 December 2004 referred to above is amended as follows:
1° The fourth preambular paragraph reads as follows:
"From 2006, this rate fraction is set at 6.45%. » ;
2° The fifth preambular paragraph is deleted;
3° The last two paragraphs are deleted;
4° It is added a paragraph to read:
"From 2006, an amount of 10 million euros is allocated to the municipality of Marseilles on the product, returning to the State, of the tax mentioned in this I."
III. - In 2006, an amount of 40 205 981 EUR is allocated to the departments on the proceeds of the tax on insurance agreements returning to the State pursuant to 5° bis of Article 1001 of the General Tax Code.
Each department is allocated an amount equal to the positive difference between the amount of the refaction carried out in 2005 under the conditions set out in the third paragraph of Article L. 3334-7-1 of the general code of territorial authorities and the share of the proceeds of the tax on insurance agreements paid to that department in 2005 in accordance with I of Act No. 2004-1484 of 30 December 2004 referred to above, as follows:
(In euros)
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
After the I of Article 53 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), an Ibi is inserted as follows:
"I bis. - It is instituted, starting in 2007, a levy on State revenues to pay compensation to departments and regions that register a significant loss of tax bases from one year to the other. This compensation is paid degressively over three years.
"These are the departments and regions that have registered a loss of professional tax product equal to or greater than 10% of the product of the previous year's professional tax, provided that it represents at least 2% of the total tax product of the housing tax, land taxes and the professional tax of the year in which the loss of tax bases to the professional tax occurs.
"The decrease in the bases resulting from Article 1466 C and the second paragraph of Article 1467 of the General Tax Code is not taken into account.
"Departments and regions eligible for compensation shall be given equal authority:
" - the first year, at 60% of the recorded product loss;
" - the second year, at 40% of the recorded product loss;
" - in the third year, at 20% of the recorded product loss.
"The conditions for the application of this I bis are specified, as necessary, by decree in the Council of State. »
I. - Section 59 I of the Financial Law for 2004 referred to above is amended as follows:
1° The ninth preambular paragraph reads as follows:
"Since 2006, these percentages are set as follows:"
2° The table is as follows:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
II. - In 2006, an amount of EUR 1,917,904 and an amount of EUR 159,109 are allocated respectively to the departments of the Landes and Ardèche on the proceeds of the domestic tax on petroleum products returned to the State.
Section L. 3334-16-2 of the General Code of Territorial Communities is amended as follows:
1° The second and final sentences of the first paragraph are deleted;
2° In the third sentence of the first paragraph, after the year: "2006", are inserted in the years: "2007 and 2008", and the amount: "100 million euros" is replaced by the words: "500 million euros per year";
3° The last five paragraphs are replaced by I to IV as follows:
"I. - This fund consists of three parts:
« 1° First part of compensation. The total amount is 50 per cent in 2006 and 40 per cent in 2007 and 2008;
« 2° A second part in equalization. The total amount of the fund is 30 per cent in 2006, 2007 and 2008;
« 3° A third part for insertion. The total amount is 20 per cent in 2006 and 30 per cent in 2007 and 2008.
“II. - The credits for the first part are distributed among the departments for which a positive difference is found between the expenditure incurred by the department for the year preceding the year for which the payment is made and the right to compensation resulting for that department from the transfer of the minimum income of insertion and the minimum income of activity, prorated by the relationship between the positive difference observed for each department and the sum of these positive differences.
"III. - The credits of the second part shall be apportioned among the departments under the conditions specified in this III, after the deduction of the amounts required for the quota for overseas departments.
"This share is calculated by applying to the total amount of the second part the ratio between the number of beneficiaries of the minimum income of insertion in overseas departments and the total number of beneficiaries of the minimum income of insertion, as of December 31 of the year preceding the year for which the payment is made. It is distributed among overseas departments for which a positive difference is found between the department's expenditure for the year preceding the year for which the payment is made and the right to compensation resulting for that department from the transfer of the minimum income of insertion and the minimum income of activity, prorated by the relationship between the positive difference observed for each department and the sum of these positive differences.
"The balance of the second part is distributed among the metropolitan departments on the prorated basis of the relationship between the positive difference between the expenditure incurred by each department for the year preceding the year for which the payment is made and the right to compensation resulting from the transfer of the minimum income of insertion and the minimum income of activity, multiplied by a synthetic index of resources and expenses, on the one hand, positively and the sum
"The synthetic index of resources and expenses referred to in the preceding paragraph is the sum of:
"1° 25% of the report found the year preceding the year in which the payment is made between the per capita financial potential of all metropolis departments and the per capita financial potential of the department as defined in Article L. 3334-6;
"2° 75% of the ratio between the total number of beneficiaries of the minimum income of insertion in the department, in the population defined in the first paragraph of Article L. 3334-2, and the same proportion observed for all metropolitan departments. The total number of beneficiaries of the minimum integration income is recorded as of December 31 of the year preceding the year for which the payment is made by the Minister for Social Affairs.
"IV. - The credits of the third part are apportioned among the departments proportionally to the ratio of the total number of future contracts referred to in Article L. 322-4-10 of the Labour Code, of the contracts of insertion-revenue minimum of activity referred to in Article L. 322-4-15 of the same code and of the premiums referred to in Article L. 262-11 of the Code of Social Action and of Families, as of 31 December »
I. - By derogation from Article L. 2334-24 of the General Code of Territorial Communities, an amount of 50 million euros for the product of the lump-sum fines of the traffic police is allocated for the year 2006 only to the National Agency for Social Cohesion and Equal Opportunities created by Act No. 2006-396 of 31 March 2006 for Equal Opportunities, in order to finance the realization of community prevention actions to 2
II. - An amount of 50 million euros is deducted from the amount of the proceeds of the lump sum fines of the police of open traffic for the year 2006 and allocated to the balance of the landscaping allowance provided for in Article L. 2334-13 of the general code of territorial authorities and distributed in 2007.
B. - Other provisions
The proceeds of the liquidation balances of the public institutions responsible for the development of the new town of Cergy-Pontoise and the new city of Saint-Quentin-en-Yvelines found under the conditions defined by Decrees No. 2002-1538 and No. 2002-1539 of 24 December 2002 are assigned to the public establishment of 90% to the public institution known as "Land and Technical Agency of the Paris region". The remaining 10 per cent are transferred to the general budget.
I. - The sums paid by mining operators to the State at the time of the termination of mining work pursuant to Article 92 of the mining code, in the case that the facilities mentioned in this article are transferred to the State, and pursuant to Article 93 of the same code, are allocated in whole to the public administrative institution called "National Agency for the Guarantee of the Rights of Minors".
II. - Article 5 of Act No. 2004-105 of 3 February 2004 establishing the National Agency for the Guarantee of the Rights of Minors and various provisions relating to mines is supplemented by the words ", as well as by the sums allocated to this institution by law".
III. - The industrial and commercial public establishment known as the "Charbonnages de France" in 2006 provides the amount it has provided for the amounts referred to in I of this article.
I. - Effective 1 January 2006, the proceeds of the fraction of the right of consumption on tobacco referred to in Article 575 of the General Code of Taxes assigned to the General Budget pursuant to the c of Article 61 of Law No. 2004-1484 of 30 December 2004 of finances for 2005 shall be allocated to the national fund provided for in Article L. 961-13 of the Labour Code, to the amount of 114 million euros per year.
The national fund remits the amount that it is allocated to the State-approved parity bodies for the individual leave of training or approved under contracts or periods of professionalization and the individual right to training, in compensation for the losses of income that these organizations have incurred under Article 3 of Order No. 2005-895 of 2 August 2005 which fall under certain mandatory levies thresholds and aim to promote the exercise of compulsory employment activities
II. - Prior to the submission to Parliament of the draft financial law for 2008, the Government shall submit an evaluation report on the financial situation and action of the national fund under Article L. 961-13 of the Labour Code.
In the I of Article 1529 of the General Tax Code, after the words: "local plan of urban planning" are inserted the words: "or by a urban planning document taking place".
I. - For 2006, the adjustment of resources as a result of the revised assessments in statement A annexed to this Act and the additional expenses of the State budget are fixed to the following amounts:
(In millions of euros)
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
II. - For 2006, the authorisation limit for government-paid jobs remains unchanged.
Field appropriation
It is open to Ministers, for 2006, under the general budget, additional commitment authorizations and payment credits, respectively, amounting to the amounts of EUR 31,925,100,259 and EUR 9,383,892,784, in accordance with the distribution by mission in statement B annexed to this Act.
The Missions of the General Budget for 2006 are cancelled with commitment authorizations and payment credits, respectively, amounting to $1,588,147,269 EUR and 2,078,337,212 EUR, in accordance with the distribution by mission in statement B annexed to this Act.
It is open for 2006 to the Minister responsible for the budget, under the "Pensions" trust account, an additional commitment authority and payment credit amounting to 3,265,814,284 EUR, distributed in accordance with statement C annexed to this Act.
The credits opened and cancelled by Decrees No. 2006-365 of 27 March 2006, No. 2006-954 of 1 August 2006, No. 2006-1295 of 23 October 2006 and No. 2006-1530 of 6 December 2006 opening credits in advance and cancellation of credits for this purpose.
I. - NON-RATTACHIVE FISCAL MEASURES
The 4th of the 1st of Article 302 D of the General Tax Code is thus amended:
1° In the seventh preambular paragraph, the words: "Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia, Slovenia and the Czech Republic" are replaced by the words: "Bulgaria, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia, Slovenia, Slovenia, the Czech Republic and Romania" and the words: "Bulgaria, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia, Slovenia, the Czech Republic and Romania"
2° The table in the eighth preambular paragraph is amended as follows:
(a) After the first line, it is inserted a line as follows:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
(b) The last line is replaced by two lines as follows:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
At the end of the second sentence of the fifth paragraph of Article 302 bis KE of the General Code of Taxes, as it is the result of Act No. 2005-1719 of 30 December 2005, the words: "as mentioned in Article 235 ter MA" are deleted.
I. - In the first paragraph of section 39 AC of the General Tax Code, the year: "2007" is replaced by the year: "2010", and the words: "or liquefied petroleum gas" are replaced by the words: ", liquefied petroleum gas or E85 superethanol referred to in 1 of Table B of Article 265 of the Customs Code".
II. - Article 39 AE of the same code is amended as follows:
1° In the first paragraph, the words: "or liquefied petroleum gas" are replaced by the words: ", liquefied petroleum gas or E85 superethanol referred to in 1 of Table B of Article 265 of the Customs Code";
2° In the second paragraph, the year: "2007" is replaced by the year: "2010".
III. - In sections 39 AD and 39 AF of the same code, the year: "2007" is replaced by the year: "2010".
IV. - In the b of 1° of 4 of article 298 of the same code, after the word "gas" are inserted the words "and superethanol E85".
V. - Article 1010 A of the same code is amended as follows:
1° In the first paragraph, the words: "or liquefied petroleum gas" are replaced by the words: ", liquefied petroleum gas or E85 superethanol referred to in 1 of Table B of Article 265 of the Customs Code";
2° It is added a paragraph to read:
"The exemptions in the first and second paragraphs apply for a period of eight quarters deducted from the first day of the current quarter on the first day of the vehicle's release. »
VI. - In article 1599 novodecies A of the same code, the words: "that work" are replaced by the words: "especially equipped to operate", and are added the words: "or superethanol E85 referred to in 1 of Table B of Article 265 of the Customs Code".
VII. - The III of Article 1635 bis O of the same code is supplemented by a c as follows:
"(c) For vehicles specially equipped to operate by superethanol E85 referred to in 1 of Table B of 1 of section 265 of the Customs Code, the amount of the applicable tax, as the case may be, of the scale referred to in (a) or (b) of this III is reduced by 50%. »
VIII. - 1. I, II and III apply to vehicles operated exclusively or not by superethanol E85 referred to in 1 of Table B of 1 of section 265 of the Customs Code or to specific equipment for the storage and distribution of the same fuel acquired from 1 January 2007.
2. IV, VI and VII apply as of January 1, 2007.
3. The V applies to vehicles whose first release is effective January 1, 2007.
In sections 39 AB and 39 DA quinquies, in the last paragraph of sections 39 E quinquies and 39 F quinquies and in the second of section 39 FC quinquies of the General Tax Code, the year: "2007" is replaced by the year: "2008".
I. - Section 200 quinquies of the general tax code is amended as follows:
1° I is thus written:
"I. - 1. Taxpayers who have their tax domicile in France as defined in section 4 B may receive a tax credit in the amount of 2,000 in respect of the expenses paid for the acquisition in the new state or for the first subscription of a rental contract with an option of purchase or lease signed for a period of not less than two years of a motor terrestrial vehicle that meets all of the following conditions:
“(a) Its conduct requires the possession of a driver's licence referred to in Article L. 223-1 of the road code;
“(b) This vehicle operates exclusively or not by means of liquefied petroleum gas, electric energy or natural gas vehicles;
"(c) The emission level of carbon dioxide per kilometre travelled from the vehicle during the acquisition or first subscription of the rental contract does not exceed 200 grams in 2006, 160 grams in 2007 and 140 grams as of 2008.
“2. The tax credit also applies to the costs of processing work, carried out by qualified professionals, to enable the operation by means of the liquefied petroleum gas of vehicles still in circulation that meet all of the following conditions:
“(a) Their first release has taken place for less than three years;
“(b) The traction motor of these vehicles uses exclusively the gasoline;
"(c) The emission level of carbon dioxide per kilometre travelled from the vehicle before processing does not exceed 200 grams in 2006, 180 grams in 2007 and 160 grams as of 2008.
“3. The tax credit shall be credited to 3,000 when the acquisition or first subscription of a lease contract with an option of purchase or lease for a period of not less than two years of a vehicle meeting the conditions set out in 1 shall be accompanied by the destruction of a particular car registered before January 1, 1997, acquired for at least twelve months at the date of its destruction and still in circulation on that same date. » ;
2° In the second sentence of the first paragraph of the second paragraph of the second paragraph of the second paragraph of the I, the reference is replaced by the reference "3 of the I";
3° In the III, after the reference: "200 bis", the words are inserted: "and articles 200 octies and 200 decies A".
II. - The 1° and 2° of I apply to the acquisition, rental, and processing expenses paid from January 1, 2006 to December 31, 2009, as well as to the destruction of motor vehicles that occurred during that same period.
The 3rd of the I applies as of the 2006 taxation of revenues.
I. - The title of chapter I, section 4, title II, of the monetary and financial code is read as follows: "The sustainable development booklet".
II. - Article L. 221-27 of the same code is as follows:
"Art. L. 221-27. - The sustainable development booklet is opened by natural persons with their tax domicile in France in institutions and bodies authorized to receive deposits. The sums deposited on this booklet are used to finance small and medium-sized enterprises and energy saving works in old buildings.
"The limit of payments on this booklet is set by regulation.
"It can only be opened by a booklet by taxpayer or a booklet for each spouse or partner bound by a civil pact of solidarity, subject to a common taxation.
"The terms and conditions for the opening and operation of the sustainable development booklet, as well as the nature of the work of energy savings to which the sums deposited on this booklet are allocated, are set by regulation.
"The operations related to the sustainable development booklet are subject to the inspection of the general financial inspection on-site. »
III. - Article L. 221-28 of the same code is amended as follows:
1° In the first paragraph, the words "industrial development accounts" and "accounts" are replaced respectively by the words "sustainable development booklets" and "booklets", and the words "in favour of industrial equipment" are deleted;
2° After the first preambular paragraph, a sub-item reads as follows:
"These institutions provide, once a quarter, to the Minister responsible for the economy, written information on the financial contests awarded with the funds collected. » ;
3° In the last paragraph, the words "of this written information" are replaced by the words "written information referred to in the preceding two paragraphs".
IV. - The 9th quater of Article 157 of the General Tax Code is thus written:
« 9° quater The proceeds of deposits made on an open and operating sustainable development booklet under the conditions and limits set out in articles L. 221-27 and L. 221-28 of the monetary and financial code; "
V. - I to III apply as of January 1, 2007.
The IV applies to income tax due in 2007 and subsequent years.
I. - After article 1383 A of the General Tax Code, an article 1383-0 B is inserted as follows:
"Art. 1383-0 B. - 1. Territorial authorities and public institutions of intercommunal cooperation with a clean taxation may, by deliberation under the conditions provided for in Article 1639 A bis, exempt from the land tax on property that has been built up to 50% or 100%, the accommodations completed before January 1, 1989 that have been the subject, by the owner, of the equipment expenses referred to in section 200 quater and carried out in accordance with the terms set out in the 6 of the same section when the total amount of expenditure paid in the year preceding the first year of application of the excess housing is
"This exemption applies for a period of five years from the year following the year of payment of the total amount of expenditures under the first paragraph. It may not be renewed within ten years of the expiry of an exemption period.
"Deliberation refers to the share of each territorial community or public institution of inter-communal cooperation with clean taxation.
“2. To benefit from the exemption provided for in 1, the owner shall address to the tax service of the place of situation of the property, before 1 January of the first year in respect of which the exemption is applicable, a declaration containing all the identification elements of the property, including the date of completion of the dwellings. This statement must be accompanied by all the justifications for the nature of and the amount of expenditure.
"Where the conditions required for the exemption under section 1383 E and those provided for in this section are met, the exemption under section 1383 E shall apply. However, the benefit of the provisions of 1 of this Article shall be granted on the expiry of the period of application of the exemption provided for in Article 1383 E for the remaining period to be run. »
II. - In the second part of Article 1639 A quater of the same code, after the reference: "1383 A", it is inserted the reference: "1383-0 B,".
III. - I applies to dwellings for which expenditures have been paid as of January 1, 2007.
I. - After the first paragraph of the 3rd paragraph of Article 156 of the General Tax Code, it is inserted a paragraph as follows:
"This provision is also not applicable to deficits arising from expenses inherent in the maintenance and protection of natural heritage other than borrowing interests, having received a favourable opinion from the competent state service in the field of environment and carried out on natural spaces mentioned in articles L. 331-2, L. 332-2, L. 341-2, L. 411-1, L. 411-2 or L. 414-1 of the code of the environment This label provides the conditions for access to the public of the spaces concerned, with the exception justified by the fragility of the natural environment. »
II. - In the last paragraph of the 1st paragraph of the I of Article 31 of the same code, the reference: "second paragraph" is replaced by the reference: "third paragraph".
III. - In the b of 2 of section 32 of the same code, the reference: "of the second paragraph" is replaced by the references: "of the second and third paragraphs".
IV. - In the 3 of the II of Article 239 nuns of the same code, the references: "second and third paragraphs of 3° of Article 156" are replaced by the references: "third and fourth paragraphs of 3° of Article 156".
V. - I to IV are applicable as of the 2007 taxation year.
I. - The Act of 16 October 1919 on the use of hydraulic energy is thus amended:
1° The sixth paragraph of Article 2 is supplemented by a sentence as follows:
"This provision ceases to apply when a new authorization is introduced or when an existing authorization is renewed on the date of the publication of Act No. 2006-1771 of December 30, 2006, of a corrigendum for 2006. » ;
2° After Article 9, an article 9-1 is inserted as follows:
"Art. 9-1. - During the renewal of hydroelectric concessions, a royalty for the benefit of the State is established, at the expense of the concessionaire, in proportion to the revenues resulting from the sale of electricity from the operation of the hydroelectric works granted. The amount of this fee established by the concession act cannot exceed 25% of the revenues resulting from the sale of electricity from the operation of the licensed hydroelectric works.
"40% of the royalty is assigned to the departments on whose territory the watercourses are flowing, the possible distribution between several departments being proportional to the hydraulic average power that has become unavailable within each department because of the plant. » ;
3° The 6th of Article 10 is replaced by a 6° and 6° bis as follows:
« 6° Water reserves that the concessionaire is required to provide.
"When the agreements or agreements have already taken place between the applicants and the departments and communes either from the financial point of view or from the water reserves, or still, pursuant to Article 6, with regard to compensation in kind for the compensation of the rights exercised or not, these agreements must be registered in the terms of reference and executed by the concessionaire without having to be revised, unless there is a new agreement between the parties;
"6° bis Energy reserves, for concessions for which the administration made known the principle decision mentioned in the second paragraph of Article 13 to establish a new concession; these energy reserves cannot deprive the plant more than one-tenth of the energy it has on average over the year. These energy reserves are the subject of financial compensation by the concessionaire to the department whose amount, calculated on bases fixed by order of the Minister responsible for energy, is equivalent to 25% of the valorization of this amount of energy on the basis of regulated rates of sale of electricity.
"For the concessions in progress on the date of the publication of Act No. 2006-1771 of 30 December 2006 of rectificative finances for 2006, the reserved energy is intended to be transferred by the care of the general councils for the benefit of the public services of the State, departments, municipalities, public institutions or authorized trade union associations and agricultural groups of general utility determined by decree, as well as for the benefit of industrial or industrial enterprises The terms of reference shall determine the initial period of disposition, which shall not exceed the year after the date of completion of the work, during which such energy shall be made available to the General Council without notice, the conditions under which such reservations shall be made available to the persons entitled, in particular, the notice periods after the expiry of that period, the work that may be imposed on the concessionaire for the use of such reservations, as well as the special tariffs specified The unallocated share of this reserved energy may be the subject of a financial compensation by the concessionaire to the department whose amount, calculated on bases fixed by decree of the Minister responsible for energy, is equivalent to 25% of the valorization of this amount of energy on the basis of regulated rates of sale of electricity.
"When the beneficiary of reserves exercised his rights to the eligibility provided for in section 22 of Act No. 2000-108 of 10 February 2000 on the modernization and development of the public service of electricity, the reserved energy is given to him by the waterfall concessionaire at a rate fixed by order of the Minister responsible for electricity. These provisions do not preclude the granting authorities of the public distribution of electrical energy referred to in Article L. 2224-31 of the general code of the territorial authorities from their concessionaries continue to collect energy fees set out in the contracts of the electricity distribution concessions applicable to the date of entry into force of Act No. 2003-8 of 3 January 2003 relating to the markets of gas and electricity; »
4° In the 10th of Article 10, the words: "especially the rules of imputation and depreciation of the work of first establishment which, with the approval of the administration, would be executed by the concessionaire during the last ten years of the concession, the mode of State participation in this depreciation" are deleted;
5° After Article 10, an article 10-1 is inserted as follows:
"Art. 10-1. - The concessionaire maintains, under the control of the prefect of the department in which the factory is located, a register in which the expenditures related to the modernization work are recorded, excluding the work that would have been required to rehabilitate the works at the end of the concession, as well as those related to the investments that would increase the production capacity of the development, carried out during the second half of the period of execution of the concession contract, without that one year Expenses recorded in the register are subject to the approval of the prefect. When approved, non-depreciated expenditures related to modernization work and the non-depreciated share of the above-mentioned investments shall be refunded to the outgoing concessionaire and charged to the right referred to in Article 13. This section also applies to current concessions on the date of publication of Act No. 2006-1771 of December 30, 2006 of Corrigendum Finance for 2006. » ;
6° Article 13 is supplemented by two paragraphs as follows:
"At the time of the renewal of the concession, it is established, at the expense of the selected concessionaire, a right whose amount depends on the expenses to be reimbursed by the State to the previous concessionaire pursuant to Article 10-1 or for any other costs incurred by the State for the renewal of the concession.
"The right so established shall be recovered according to the procedures provided for in Article 22. » ;
7° After article 32, an article 32-1 is inserted as follows:
"Art. 32-1. - Officials and agents authorized by the Minister for Energy and sworn under sections 33 and 43 of Act No. 2000-108 of 10 February 2000 on the Modernization and Development of the Public Service of Electricity are qualified to conduct, in the exercise of their functions, the search for and recognition of the offences under this Act.
"For the search for and recognition of these offences, these officials and agents have the powers of investigation defined in section 33 of Act No. 2000-108 of 10 February 2000.
"The criminal offences provided for in this Act shall be found by minutes to be sent to the public prosecutor within five days after their closure. A copy is given to the interested party within the same period. These minutes are held to the contrary.
"The prosecutor of the Republic is previously informed of the planned operations for the search for offences. He can oppose these operations. »
II. - A decree in the Council of State sets out the modalities for the application of I and, in particular, the conditions for the approval of expenses by the prefect and the calculation of the law established by the 6th of I.
III. - The 2° and 6° of I apply to applications for concessions that have not been the subject of the decision referred to in the second paragraph of section 13 of the Act of 16 October 1919 concerning the use of hydraulic energy at the time of publication of this Act.
After the table constituting the second paragraph of Article 43 of the Financial Law for 2000 (No. 99-1172 of 30 December 1999), two paragraphs are inserted as follows:
"These taxes are due by the operator, without possible reduction, from the establishment of the facility and to the decision to de-list the basic nuclear facilities.
"For all types of facilities referred to in the previous table, the values of the coefficients for 2007 are set at 4.0 for the additional tax "research, 1.0 for the additional tax "additional accompaniment and 0.8 for the additional tax "technological diffusion". »
In section 39, paragraph 2, of the General Tax Code, the words: "not admitted" are replaced by the words: "the liberatory payment and the associated delay penalty provided for in section IV of section 14 of Act No. 2005-781 of 13 July 2005 of the programme setting the directions of energy policy, are not allowed".
I. - After article 266 quinquies A of the Customs Code, an article 266 quinquies B is inserted as follows:
"Art. 266 quinquies B. - 1. The coal, lignites and cokes used in NC 2701, 2702 and 2704 and intended to be used as fuel are subject to an domestic consumer tax.
“2. The tax generator comes and the tax is payable upon delivery of these products by a supplier to a final user. The generator act intervenes and the tax is also payable at the time of importation, when the products are directly imported by the end user for its own needs.
“3. The tax is due:
« 1° By the supplier of products. Is considered a supplier of coal, lignites or cokes any person who engages in the trade of these products;
« 2° Upon importation, by the person designated as the actual recipient of the goods on the customs declaration of importation.
« 4. 1° The products mentioned in 1 are not subject to the domestic consumer tax when used:
“(a) Otherwise as fuel;
“(b) For dual use, that is, when used, in the same process, as fuel and for uses other than fuel. These include coals, lignites and cokes used in metallurgical processes or chemical reduction. The benefit of this measure is limited to the only quantities of products assigned to this dual use;
"(c) In a process of manufacture of non-metallic minerals classified in the statistical nomenclature of economic activities in the European Community (NACE), as it results from Council Regulation (EEC) No 3037/90 of 9 October 1990, under the heading "DI 26;
« 2° The products mentioned in 1 are not subject to the domestic consumer tax when they are consumed in the premises for the production of petroleum or assimilated products referred to in Table B of 1 of Article 265 of this Code, when this consumption is made for the production of these energy products or for the production of all or part of the energy necessary for their manufacture;
« 3° The terms and conditions for the application of 1° and 2° as well as the conditions for the control of the destination of the products and their assignment to the uses mentioned therein are fixed by decree.
« 5. The products mentioned in 1 are exempt from the domestic consumer tax when used:
« 1° For the production of electricity, excluding products used in facilities referred to in Article 266 quinquies A;
« 2° For the purposes of their extraction and production;
« 3° For personal consumption, including in collective form.
« 6. The domestic consumer tax is based on the quantity of product actually delivered, expressed in megawatt hours, after a district to the nearest megawatt hour. The tax rate is 1.19 per megawatt hour.
« 7. 1° Suppliers of coal, lignites or cokes established in France are required to register with the customs administration and indirect duties responsible for the recovery of the domestic consumer tax prior to the commencement of their business.
"They hold an accounting of the deliveries they make in France and communicate to the collection administration the place of actual delivery, the name or social reason and the address of the recipient. The accounting of the deliveries must be presented to any requisition of the administration;
« 2° Non-established suppliers in France shall designate a person established therein and have been registered with the customs and indirect duties to perform in their place and place their obligations and pay the domestic consumer tax.
“8. Persons who have received products mentioned in 1 without these products being subject to the domestic consumer tax in the cases provided for in 4 or who have received them in the exemption of this tax in the cases provided for in 5 are liable, without prejudice to the applicable penalties, to the payment of the tax when these products have not been assigned to the destination or use having justified the absence of taxation or exemption.
“9. The product of the domestic consumer tax applicable to coal, lignites and cokes is assigned to the Environment and Energy Control Agency. »
II. - Article 267 of the same code is amended as follows:
1° In the first paragraph, the word and reference: "and 266 quinquies" are replaced by the references: ", 266 quinquies and 266 quinquies B,"
2° In the second paragraph, after the words: "above", the words are inserted: ", subject to the provisions of 2 of Article 266 quinquies B".
III. - I and II come into force as of 1 July 2007.
I. - Article 265 ter of the Customs Code is amended as follows:
1° 2 is thus amended:
(a) In the penultimate paragraph, after the words: "in section 265 quater", the words are inserted: ", excluding the use as fuel for vehicles of the captive fleets of the territorial authorities and their groupings,"
(b) After the word "implementation", the end of the last paragraph is thus written: "of 2. » ;
2° It is added a 3 as follows:
“3. Pure vegetable oils defined in 2 can be used, pure or mixed, as fuel in vehicles of captive fleets of territorial authorities or their groupings having concluded a protocol with the Prefect and the Regional Director of Territorially competent Customs. To this end, they conclude a protocol with the Prefect and the Regional Director of Territorially Competent Customs. Plant oils are used in this framework under the entire responsibility of users. They are subject to the domestic consumption tax at the diesel rate identified in Index 22 and listed in Table B of Article 265. This tariff is reduced by the value of the reduction applied to methyl esters of vegetable oil referred to in paragraph 1 of section 265 bis A."
II. - In the first sentence of Article 265 quater of the same code, after the word "agricultural" are inserted the words: ", as a fuel for vehicles of the captive fleets of the territorial authorities and their groupings under the conditions mentioned in Article 265 ter 3".
III. - I and II come into force on 1 January 2007.
Section 266 quinquies of the Customs Code is amended as follows:
1° In c of 3, the words: "and excluding gas deliveries intended to be used in facilities referred to in section 266 quinquies A" are deleted;
2° After c of 3, a sub-item is inserted:
"The exemption provided in c of this 3 shall not apply to the deliveries of gas intended to be used in the facilities referred to in section 266 quinquies A. However, the producers whose installation does not benefit from a contract for the purchase of electricity entered into under section 10 of Act No. 2000-108 of 10 February 2000 relating to the modernization and development of the public service of the electricity referred to or »
I. - Article 266 Customs Code nonies is amended as follows:
1° The tariffs for the general polluting activity tax set out in table 1 of this section are amended as follows:
(a) For waste:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
(b) For substances emitted in the atmosphere:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
(c) For lubricants, oils and lubricants whose use generates used oils:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
(d) For laundry preparations, including auxiliary washing preparations, and softening and softening products for linen:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
(e) For extraction materials:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
(f) For classified installations:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
2° After the 1st it is inserted a 1 bis as follows:
« 1 bis As of 2008, the tariffs applicable to wastes, substances emitted in the atmosphere, lubricants, oils and lubricants whose use generates used oils, laundry preparations, including auxiliary washing preparations, and softening and softening products for linen, mining materials, graded installations and printed materials noted in the table of the first year, are the same as the first year »
II. - 1° of I comes into force as of 1 July 2007.
III. - In 2007, the proceeds of the tax referred to in section 266 sexies of the Customs Code are assigned to the Environment and Energy Control Agency within 25 million euros.
I. - After the 1 ter of Article 266 sexies of the Customs Code, a 1 quater is inserted as follows:
« 1 quater To classified waste disposal facilities such as bioreactors, when they control and value their entire biogas production; "
II. - A decree determines the beneficiaries and the procedures for the application of the exemption provided for in I.
I. - In the second table in the IV of section 1609 quatervicies of the general tax code, the rates: "4.2 to 8.5", "3.5 to 8" and "2.6 to 10" are replaced respectively by the rates: "4.3 to 9.5", "3.5 to 9" and "2.6 to 11".
II. - IV of the same article 1609 quatervicies is amended as follows:
1° In the first paragraph, after the words "tax", the words "by passenger" are inserted;
2° The third line of the second table is deleted;
3° After the second table, a sub-item is inserted:
"The tax rate is 1 per ton of freight for all aerodromes referred to in I."
III. - Article 1609 quatervicies A of the same code is amended as follows:
1° At the beginning of I, the words: " Effective January 1, 2005," are deleted;
2° The IV is thus amended:
(a) The first paragraph is as follows:
"The proceeds of the tax shall be allocated, for the aerodrome in which the act generator is located, to the financing of the aids paid to residents under sections L. 571-14 to L. 571-16 of the environmental code and, where applicable, within two thirds of the annual revenue of the tax, to the reimbursement to public persons of the annuities of the borrowings they contracted or of the advances they have made » ;
(b) In the third paragraph, the words "Paris - Charles-de-Gaulle" are deleted, and the amounts: "from 10 to 22" are replaced by the amounts: "from 30 to 40";
(c) After the third preambular paragraph, a sub-item reads as follows:
« 2nd group : aerodrome of Paris - Charles-de-Gaulle : from 10 to 22 ; »
(d) At the beginning of the fourth paragraph, the words "2nd group" are replaced by the words "3rd group";
(e) At the beginning of the fifth paragraph, the words "3rd group" are replaced by the words "4th group".
IV. - I and III come into force on 1 January 2007.
After Article 778 of the General Tax Code, an article 778 bis is inserted as follows:
"Art. 778 bis. - The donation-sharing granted pursuant to Article 1076-1 of the Civil Code is subject to the direct online rate on the full value of the given property. »
I. - After Article 784 A of the General Tax Code, an article 784 B is inserted as follows:
"Art. 784 B. - In case of donation-sharing made to descendants of different degrees, the rights are liquidated according to the kinship link between the ascendant donor and the descendants allotis. »
II. - I applies effective January 1, 2007.
I. - It is inserted in the general tax code an article 756 bis as follows:
"Art. 756 bis. - The waiver of the reduction action provided for in Article 929 of the Civil Code is not subject to the transfer rights free of charge. »
II. - I applies effective January 1, 2007.
I. - Section 636 of the General Tax Code is supplemented by a paragraph to read:
"This period is extended to six months from the death of the testator for the wills-sharing deposited with notaries or received by them. »
II. - I is applicable as of January 1, 2007.
I. - The first paragraph of Article 751 of the General Tax Code is supplemented by the words: "or that there has been a free demunification of property, carried out more than three months before the death, recognized by an authentic act and for which the value of the nue-property has been determined according to the scale provided for in Article 669".
II. - I applies effective January 1, 2007.
I. - After the second paragraph of Article 752 of the General Tax Code, a paragraph is inserted as follows:
"The presumption of the first paragraph is not applied to property that has been subject to a gradual or residual liberality, as referred to in sections 1048 to 1061 of the Civil Code. »
II. - I applies effective January 1, 2007.
After Article 763 of the General Tax Code, an article 763 bis is inserted as follows:
"Art. 763 bis. - The right of return under Article 738-2 of the Civil Code does not give rise to the collection of transfer rights on a free basis. »
After Article 776 of the General Tax Code, it is inserted an article 776 A thus drafted:
"Art. 776 A. - In accordance with Article 1078-3 of the Civil Code, the conventions provided for in Articles 1078-1 and 1078-2 of the same Code are not subject to the transfer rights free of charge. »
I. - After article 776 bis of the General Tax Code, an article 776 ter is inserted as follows:
"Art. 776 ter. - Donations of less than six years granted to grandchildren under Article 1078-4 of the Civil Code are not reported in the succession of their father or mother. »
II. - I applies effective January 1, 2007.
I. - Section 779 of the General Tax Code is amended as follows:
1° The first paragraph of b of the I is supplemented by the words: "as a result of precedence or renunciation";
2° At the beginning of the second paragraph of the same b, after the words: "In between the representatives of the pre-deceased children", the words "or renouncing" are inserted;
3° The IV is supplemented by the words and a paragraph thus written: "living or represented as a result of precedence or renunciation.
"From the representatives of the predecessed or renouncing brothers and sisters, this slaughter is divided according to the rules of legal devolution. »
II. - I applies effective January 1, 2007.
Section 785 of the General Tax Code is repealed.
I. - After Article 788 of the General Tax Code, an article 788 bis is inserted as follows:
"Art. 788 bis. - The property collected by an heir or a legate under section 1002-1 or the second paragraph of section 1094-1 of the Civil Code shall be deemed to be transmitted free of charge by the deceased. »
II. - I applies effective January 1, 2007.
I. - Before section 792 of the General Tax Code, an article 791 bis is inserted as follows:
"Art. 791 bis. - In the case of graduated or residual liberalities, as referred to in articles 1048 to 1061 of the Civil Code, at the time of transmission, the first-mentioned legatee or donee shall be liable for transfer rights free of charge on the assets transmitted under the conditions of common law. Legatee or donee appointed second is not liable for any right.
"At the death of the first legatee or donee, the transferred asset is taxed according to the degree of kinship between the testator or donor and the second legatee or donee. The applicable tax system and the taxable value of the goods transmitted to the second legatee or donee are determined by placing themselves on the date of the death of the first gratified.
"The fees paid by the first legatee or donatee are charged against the rights owed on the same property by the second legatee or donee. »
II. - I applies effective January 1, 2007.
I. - At the beginning of the third paragraph of Article 124 B of the General Tax Code, the words are inserted: " Subject to Article 150-0 A".
II. - 2 of Article 150-0 A of the same code is supplemented by a paragraph as follows:
"The gain withdrawn from the assignment or intake of a receivable that originates in a contract clause to supplement prices referred to in the preceding paragraph is imposed under the same conditions under the year of the assignment or contribution. »
III. - After article 150-0 B of the same code, it is inserted an article 150-0 B bis as follows:
"Art. 150-0 B bis. - The gain withdrawn from the intake, before it is due in cash, of the debt referred to in the second paragraph of 2 of Article 150-0 A is deferred, on an express option from the taxpayer, at the time the transfer, redemption, refund or cancellation of the securities received in return for that contribution.
"The deferral under the first paragraph shall be subject to the following conditions:
“(a) The assignor exercised one of the duties referred to in the 1st of section 885 O bis within the company whose activity is the support of the price supplement clause, continuously during the five years preceding the assignment of the securities or rights of that company;
“(b) In case of exchange with relief, the amount of the relief does not exceed 10% of the nominal value of the securities received;
"(c) The taxpayer shall declare the amount of the gain withdrawn from the contribution in the special declaration of surplus-values and in the amount set out in 1 of section 170, within the time limit for such declarations. »
IV. - This section applies to transfers and contributions made effective January 1, 2007.
In section 199 terdecies-0 B of the general tax code, the words "the majority" are replaced by the words "at least 50%".
I. - After the third paragraph (b) of Article 787 B of the General Tax Code, a sub-paragraph is inserted as follows:
"The collective retention undertaking shall be deemed to be acquired when the shares or shares held for at least two years by the same natural person and his or her spouse exceed the thresholds provided for in the first paragraph, provided that the person or his or her spouse has for at least two years in the relevant company his or her principal occupational activity or one of the duties listed in the 1st of section 885 O bis when the corporation is subject to corporate tax. »
II. - After the seventeenth paragraph (3°) of the same article, insert a g and an h as follows:
“(g) In case of non-compliance with the conditions set out in a or b, as a result of a merger or split within the meaning of section 817 A or an increase in capital, the partial exemption granted during a transfer on a free basis prior to one of these transactions is not questioned if the signatories respect the commitment provided to it until its completion. The securities received in return for these transactions must be retained until the same term. Similarly, this exemption is also not questioned when the condition provided for in b is not met as a result of a cancellation of the securities due to loss or judicial liquidation;
“(h) In case of non-compliance with the condition provided for in c as a result of a merger or split within the meaning of section 817 A or an increase in capital, the partial exemption granted for the free transfer is not questioned if the securities received in return for these transactions are retained by the signatory of the undertaking until its completion.
" Similarly, this exemption is not questioned when the condition provided for in b or is not met as a result of a cancellation of securities due to loss or judicial liquidation. »
III. - The b of Article 885 I bis of the same code is supplemented by a paragraph as follows:
"In the event of non-compliance with the provisions of the previous paragraph as a result of a merger between interposed companies, the partial exemption granted under the current year and those prior to that transaction is not questioned if the signatories respect the undertaking provided for in the year until its completion. The securities received in return for the merger must be retained until the same term. »
IV. - I, II and III apply as of January 1, 2007.
Section 28 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities is amended as follows:
1° In the first paragraph of I, the date: "January 1" is replaced by the date: "March 1";
2° In IV and V, the date: "December 31, 2006" is replaced four times by the date: "March 1, 2007";
3° The VI is supplemented by a 3° as follows:
« 3° On an exceptional basis, without prejudice to the application of 1° and 2°, the public service delegations in force as at 31 December 2006 and relating to the aerodromes that have not yet been the subject of the transfer of jurisdiction under this section are extended until the date of the transfer. »
After Article 775 ter of the General Tax Code, an article 775 quater is inserted as follows:
"Art. 775 quater. - The amount of rents or occupancy allowances actually reimbursed by the estate to the surviving spouse or partner linked to the deceased by a civil solidarity pact pursuant to sections 515-6 and 763 of the Civil Code is deducted from the estate assets. »
I. - In the first sentence of Article 788 III of the General Tax Code, after the word "State", the words ", to its public institutions".
II. - I applies to open estates effective January 1, 2007.
After Article 789 of the General Tax Code, an article 789 bis is inserted as follows:
"Art. 789 bis. - The temporary right to housing enjoyed by the surviving spouse or partner linked to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the Civil Code is not liable to transfer rights free of charge. »
I. - Article 953 I and II of the General Tax Code are thus written:
"I. - The passport issued in France is subject to a stamp fee of EUR 60.
"By derogation from the first paragraph, the passport issued to a minor under the age of fifteen is exempt from stamp rights. For minors over 15 years of age, the rate is set at EUR 30.
"By derogation from the first paragraph, the rate applicable to the passport issued on an exceptional basis and for an emergency reason duly justified or issued by an authority that is not that of the applicant's place of residence or domicile is EUR 30.
"The renewal of the passports referred to in the first and second paragraphs shall be carried out free of charge, up to their validity period and in the following cases:
“(a) Change in civil status;
“(b) Change of address;
"(c) Error due to administration;
"(d) Passport pages reserved for the fully used visa.
“II. - The issuance of service and mission passports for civil and military officials travelling abroad is carried out free of charge. »
II. - I applies effective January 1, 2007.
I. - After Article 39 AJ of the General Tax Code, an article 39 AK is inserted as follows:
"Art. 39 AK. - Equipment and facilities acquired or created, between November 15, 2006 and December 31, 2009, with a view to meeting the legal or regulatory obligations of compliance, by companies operating in the area of hotels, cafes and restaurants, excluding non-tourist group accommodation and collective restoration activities, may be subject to an exceptional depreciation for twenty-four months from the date of their commissioning.
"The legal or regulatory compliance obligations referred to in the first paragraph are related to hygiene, safety, soundproofing, fire protection, tobacco control or improved accessibility of persons with disabilities. Renewal costs of equipment and facilities already to standards are excluded from this scheme.
"This section applies within the limits and conditions set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of EC Treaty to Minimizing Aids. »
II. - Section 39 octies F of the same code is amended as follows:
1° The first two sub-items are replaced by three sub-items:
"Personal corporations subject to a real tax regime and corporations referred to in the second paragraph of section L. 223-1 of the income tax-related trade code may, for fiscal years ended before January 1, 2010, constitute a provision for compliance expenses:
« 1° With food security regulations, for those engaged in industrial, commercial or artisanal activity;
« 2° With regulations on hygiene, safety, fire protection, tobacco control, soundproofing or improving the accessibility of persons with disabilities, for those working in the area of hotels, cafes and restaurants, excluding non-tourist group accommodation and collective restoration activities. » ;
2° In the third paragraph, the words: "in food security" are replaced by the words "in the second or third paragraph";
3° In the fourth preambular paragraph, the words "with food security regulations" are replaced by the words "referred to in the second or third preambular paragraph";
4° It is added a paragraph to read:
"This section applies within the limits and conditions set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of EC Treaty to Minimizing Aids. »
III. - After article 244 quater O of the same code, an article 244 quater Q is inserted as follows:
"Art. 244 quater Q. - I. - 1. Companies imposed on the basis of their actual or exempt earnings pursuant to sections 44 sexies, 44 septies, 44 octies or 44 decies, of which the manager is the owner of the master-restaurer's title, may receive a tax credit equal to 50% of the expenses that allow to meet the standards of development and operation set out in the terms of reference for master-restaurator.
"When the owner of the Master-Restaurant is a director of a company with several establishments, the tax credit is calculated for the expenses set out by the establishments controlled as part of the issuance of this title.
"When the owner of the Master-Restaurant is a director of several businesses, the tax credit is granted to a single company, whose establishment(s) are controlled as part of the issuance of the title.
“2. For the purposes of the 1, the officer agrees with the operator for individual companies or a person performing the functions of a manager appointed in accordance with the statutes of a limited liability corporation or a share sponsor, president, general manager, chairman of the supervisory board or a member of the board of a equity corporation.
“II. - 1. Expenditures that meet the development and operating standards set out in the terms of reference for the Master-Restaurant and eligible for the tax credit referred to in 1 of I are:
“(a) Asset depreciation endowments to adapt the company's storage and conservation capabilities to a majority supply of fresh products:
" - refrigeration equipment in positive or negative cold;
" - equipment related to dry storage or cellar;
" - vacuum packaging equipment;
" - material for the production of cans and semi-conserves;
" - material of sterilization and pasteurization;
" - insulated or refrigerated transport equipment used for the transport of fresh products and allowing to respect the insulation of transported products;
“(b) Assets to depreciation of capital assets related to the layout and equipment of premises where they improve food hygiene:
" - large work and second work related to the configuration of the premises;
" - cooking, warming, food preservation during service;
" - work plans;
" - evacuation systems;
"(c) Assets to capital depreciation and expenditures to improve customer hospitality and relative:
" - to the glassware, the dishes and the lingerie;
" - at the front and front of the establishment;
" - to the creation of external equipment;
" - the acquisition of computer and telephone equipment directly related to the reception or visual identity of the establishment;
"(d) Endowments to capital depreciation and expenses to accommodate persons with reduced mobility;
“e) Current expenses:
" - dress and small equipment expenses for kitchen staff;
" - staff training expenses at the reception, hygiene, safety, culinary techniques and the control of the cold chain;
" - expenses for microbiology tests;
" - expenses related to the establishment's internal and external signal;
" - external audit expenses to verify compliance with the terms of reference for the Master-Restaurant.
“2. The expenditures listed in 1 are taken into account for the calculation of the credit within the limit of EUR 30,000 for the entire period of the calendar year in which the company's manager obtained the title of master catererer and the following two years.
“3. The expenses referred to in 1 shall meet the following conditions:
“(a) be deductible expenses of the taxable result to income tax or corporate tax under the conditions of common law;
“(b) Not having been or be included in the calculation base of another credit or tax reduction.
“4. Public subsidies received by businesses on the basis of expenditures that qualify for the tax credit are deducted from the basis for calculating this credit.
"III. - Regardless of the year's closing date and regardless of their duration, the tax credit referred to in I is calculated per calendar year.
"IV. - The tax credit referred to in I shall apply to the limits and conditions set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001, concerning the application of sections 87 and 88 of the EC Treaty to minimize aids.
"These limits are appreciated by taking into account the fraction of the tax credit corresponding to the shares of the partnership of the persons referred to in sections 8 and 238 bis L. Where these companies are not subject to corporate tax, the tax credit may be used by the partners proportionally to their rights in these companies, provided that they are liable for corporate tax or natural persons participating in the operation within the meaning of 1 bis of section 156.
"V. - I to IV apply to companies whose CEO obtained the issuance of the Master-Restaurant title between November 15, 2006 and December 31, 2009.
"VI. - The conditions under which the title of master-restaurator is issued by the administrative authority to the leaders and the terms of reference are established by decree in the Council of State.
"A decree sets out the conditions for the application of this article, including the reporting obligations to companies. »
IV. - After article 199 ter N of the same code, an article 199 ter P is inserted as follows:
"Art. 199 ter P. - The tax credit defined in section 244 quater Q is charged on the taxpayer's income tax for the year in which the expenditures defined in section 244 quater Q II were exposed. If the amount of the tax credit exceeds the amount of the tax due in that year, the surplus is returned. »
V. - After article 220 Q of the same code, it is inserted an article 220 U as drafted:
"Art. 220 U. - The tax credit defined in section 244 quater Q is charged on corporate tax under the conditions set out in section 199 ter P."
VI. - 1 of Article 223 O of the same code is supplemented by a u as follows:
“(u) Tax credits issued by each company of the group under section 244 quater Q; section 220 U applies to the sum of these tax credits. »
VII. - I and II apply for the determination of the results of the fiscal years ended December 31, 2006.
I. - After article 238 bis L of the General Tax Code, an article 238 bis LA is inserted as follows:
"Art. 238 bis LA. - The profits made by the associations of lawyers mentioned in article 7 of Act No. 71-1130 of 31 December 1971 on the reform of certain legal and legal professions are imposed according to the rules laid down in this Code for participating companies. »
II. - In the first sentence of the first paragraph of Article 7 of Act No. 71-1130 of 31 December 1971 on the reform of certain legal and judicial professions, after the words: "is within an association", the words are inserted: "whose responsibility of the members may be, under the conditions defined by decree, limited to the members of the association having performed the professional act in question".
I. - Section 73 B of the General Tax Code is amended as follows:
1° In the first paragraph of I, the words: ", established as of 1 January 1993," are deleted, and a sentence is added as follows:
"This slaughter is increased to 100% for the current year on the date of registration in the accounting of the facility allocation to young farmers. » ;
2° The third paragraph of I is deleted;
3° In the first paragraph of II, the word "fourth" is replaced by the word "third".
II. - I applies for the determination of the results of the fiscal years ended January 1, 2006.
In the first sentence of Article 302 bis MB of the General Tax Code, the words: "as set out in the annex to Council Regulation (EC) No. 1259/1999 of 17 May 1999, establishing common rules for direct support schemes in the context of common agricultural policy" are replaced by the words "assigned under Council Regulation (EC) No. 1782/2003, of 29 September 2003, establishing common rules for the agricultural policy framework for
I. - 2 of Article 75-0 A of the General Tax Code is supplemented by a c as follows:
"(c) Either the amount of the grants awarded in 2007 under the Single Payment Plan, established pursuant to Council Regulation (EC) No. 1782/2003 of 29 September 2003, establishing common rules for direct support schemes under the Common Agricultural Policy and establishing certain support schemes for farmers, for operators closing their financial period between 31 May and 30 November 2007 and having even recorded in that exercise the grants granted. »
II. - The third paragraph of Article L. 731-15 of the Rural Code is supplemented by a sentence as follows:
"The taxpayers who exercised the option referred to in c of 2 of section 75-0 A of the general tax code may apply for this option to determine the income referred to in this section. »
III. - After the first sentence of the third paragraph of Article L. 136-4 of the Social Security Code, it is inserted a sentence as follows:
"The taxpayers who exercised the option referred to in c of 2 of section 75-0 A of the general tax code may apply for this option for the determination of the revenues mentioned in the previous paragraph. »
IV. - 1. Section 73 of the General Tax Code is repealed.
2. At the beginning of the first sentence of the third sentence of Article 1693 bis of the same code, the words: "When pursuant to Article 73 II", are replaced by the word "When".
I. - In the first paragraph of 1° of Article 156 of the General Tax Code, the amount "60 000 EUR" is replaced by the amount "100 000 EUR".
II. - I applies on the basis of the 2006 taxation of revenues.
I. - 1. The d and d bis of 1° of 5 of section 261 of the General Tax Code are repealed.
2. Section 295 of the same code is repealed.
II. - Article L. 142-3 of the rural code is as follows:
"Art. L. 142-3. - The special registration rights regime applicable to acquisitions and assignments by land and rural development companies is governed by articles 1028 bis, 1028 ter and I of section 1840 G ter of the general tax code. »
III. - I and II come into force on 1 January 2007.
I. - Article 199 sexdecies of the general tax code is as follows:
"Art. 199 sexdecies. - 1. When they do not enter into account for the assessment of the income of the different categories, they are entitled to help the amounts paid by a taxpayer domiciled in France within the meaning of section 4 B to:
“(a) The employment of an employee or the use of an association or enterprise approved by the State, which makes services defined in articles D. 129-35 and D. 129-36 of the Labour Code;
“(b) The use of a non-profit organization whose purpose is to provide home assistance and who is entitled to social assistance or who is granted by a social security organization.
“2. Employment must be exercised at the residence, located in France, of the taxpayer or of one of its ascendants meeting the conditions set out in the first paragraph of section L. 232-2 of the Code of Social Action and of the Families.
"In the event that employment is exercised at the residence of a taxpayer's ascendant, the taxpayer shall waive the benefit of the provisions of section 156 of this Code relating to maintenance, for the pension paid to that same ascendant.
"The financial assistance referred to in Article L. 129-13 of the Labour Code, exempted under Article 81 37 of this Code, is not taken into account for the benefit of the provisions of this Article.
“3. The expenses mentioned in 1 are deducted, for their actual amount, within the limit of EUR 12,000, taking into account, above all, those eligible for the tax credit referred to in 4.
"This limit is extended to EUR 20,000 for taxpayers referred to in section 3, L. 341-4 of the Social Security Code, as well as for taxpayers who are responsible for a person living under their roof, referred to in the same 3°, or a child entitled to the additional education allowance for the disabled child under the second paragraph of section L. 541-1 of the same code.
"The limit of EUR 12,000 is increased by EUR 1,500 per dependent child within the meaning of sections 196 and 196 B of this code and for each member of the tax home over the age of sixty-five. The increase shall also apply to the ascendants referred to in the first paragraph of 2 of this section meeting the same age requirement. The amount of EUR 1,500 is divided by two for children deemed to be equally dependent on both parents. The increase of EUR 12,000 from these increases cannot exceed EUR 15,000.
“4. Assistance takes the form of an income tax credit equal to 50% of the expenses referred to in 3 of this section under the services defined in 4° and 5° of Article D. 129-35 of the Labour Code, supported for the employment of an employee at their residence and paid with the help of the universal employment-service cheque provided for in Article L. 129-5 of the same code by:
“(a) The single, widowed or divorced taxpayer who has a professional activity during the year of payment of expenses;
“(b) Married persons or persons who have entered into a civil pact of solidarity, subject to a common taxation, both of whom perform a professional activity during the year of payment of expenses.
"The tax credit is charged on income tax after charging the tax reductions referred to in sections 199 quater B to 200 bis of this code, tax credits and non-releases or deductions. If it exceeds the tax due, the surplus is returned.
« 5. Assistance takes the form of an income tax reduction equal to 50% of the expenditures mentioned in the 3 supported by:
“(a) Persons other than those mentioned in 4;
“(b) The persons referred to in 4, who incurred these expenses in respect of services other than those mentioned in 4, did not use a universal employment-service cheque referred to in Article L. 129-5 of the Labour Code for these services expenditures referred to in 4 to at the residence of an ascendant.
« 6. Assistance is granted on the presentation of the documents justifying payment of wages and social contributions, the identity of the beneficiary, the nature and the amount of benefits paid to the association, the company or agency defined in 1. »
II. - In the 2nd of Article 156 of the same code, the references: "first and second paragraphs of the 1st" are replaced by the references: "1 and 2".
III. - In the fourth paragraph of Article 193 of the same code, after the reference: "199 ter A", the words ", in the 4 of Article 199 sexdecies and in the articles".
IV. - This section is applicable as of the taxation of revenues for 2007.
I. - After article 199 decies H of the general tax code, an article 199 decies I is inserted as follows:
"Art. 199 decies I. - I. - An income tax reduction for taxpayers domiciled in France is instituted within the meaning of section 4 B, which acquires, between January 1, 2007 and December 31, 2010, a housing that is part of a socially-oriented hotel residence defined in section L. 631-11 of the construction and housing code and which is intended to lease it. This tax reduction applies:
« 1° To the acquisition of new housing or in the future state of completion;
« 2° Upon the acquisition of housing to be renovated, under the conditions provided for in Article L. 262-1 of the Construction and Housing Code.
“II. - The tax reduction is calculated on the cost of these dwellings within the limit of EUR 50,000 for a single, widowed or divorced person and EUR 100,000 for a married couple or partners bound by a civil pact of solidarity, subject to a common taxation. The rate is 25 per cent.
"III. - It can only be operated on a single tax reduction at a time and is distributed over a maximum of six years. It is granted the title:
« 1° From the year of completion of the housing or its acquisition if it is later, for the dwellings mentioned in 1° of the I;
« 2° From the year of receipt of the work for the dwellings mentioned in 2° of the I.
"IV. - The reduction is charged on the tax owed under the year referred to in III at the sixth limit of EUR 12,500 or EUR 25,000 and, if applicable, for the balance of the next five years under the same conditions.
"V. - The owner must commit to renting bare housing for at least nine years to the operator of the socially-oriented hotel residence. This rental must take effect within six months of the completion date of the building or its acquisition, if it is later. In the event of non-compliance with the commitment or assignment of the housing, the reduction in the housing is the subject of a recovery for the year of the termination of the undertaking or the year of the assignment.
"The 5 of Article 197 is applicable.
"VI. - The reduction is not applicable in respect of dwellings whose property rights are confused. However, where the transfer of ownership of the property or the dismemberment of that right results from the death of one of the spouses subject to joint taxation, the surviving spouse attributing the property or owner of its usufruit may apply for recovery, under the same conditions and under the same terms, of the benefit of the reduction provided for in this article for the period remaining to run on the date of death.
« VII. - For the same taxpayer, the provisions of this section are exclusive of the application of sections 199 decies E to 199 decies G."
II. - A decree sets the conditions for the application of this article. In particular, it specifies the technical performance of the dwellings mentioned in 2° I of Article 199 decies I of the General Tax Code.
I. - After the second paragraph of the 1st paragraph of Article 31 of the General Code of Taxes, it is inserted a paragraph as follows:
"When the conventions provided for in Article L. 321-4 of the Construction and Housing Code do not permit the granting of public assistance referred to in the first paragraph of Article L. 301-3 of the same Code, they are signed by the National Habitat Agency. »
II. - The last paragraph of Article L. 321-1-1 of the Construction and Housing Code is supplemented by the words: "when these conventions allow the granting of public assistance referred to in the first paragraph of Article L. 301-3".
I. - The first paragraph of Article 200 decies of the General Tax Code is amended as follows:
1° The amount "1,000 EUR" is replaced by the amount "1,500 EUR";
2° The rate: "50 %" is replaced by the rate: "75 %".
II. - The I is applicable to taxpayers whose six-month activity period referred to in section 200 decies of the General Tax Code ends after December 31, 2006.
I. - Section 200 duodecies of the General Tax Code is amended as follows:
1° In the first sentence of the first paragraph of the second paragraph, the amount "1 500 EUR" is replaced by the amount "2 000 EUR";
2° The III is repealed.
II. - 1° of I is applicable to taxpayers whose six-month activity period referred to in 1° of section 200 duodecies of the General Tax Code ends after December 31, 2006.
I. - At the end of the thirteenth paragraph of I of Article 244 quater J of the General Tax Code, the amount "51,900 EUR" is replaced by the amount "64,875 EUR".
II. - I applies to advance offers issued as of April 1, 2007.
I. - Article L. 411-4 of the Tourism Code is amended as follows:
1° In the first sentence, the amounts "16,320 EUR" and "3,785 EUR" are replaced respectively by the amounts "21,865 EUR" and "5,074 EUR";
2° The second sentence is supplemented by the words: "of the year before that of the acquisition of cheques-vacances";
3° It is added a sentence as follows:
"The amount obtained is rounded, if any, to the upper euro. »
II. - For cheques acquired in 2007, the amounts referred to in Article L. 411-4 of the Tourism Code are set respectively at 17,492 EUR and 4,059 EUR.
III. - 1. In the second sentence of the first paragraph of the 19th paragraph of section 81 of the General Tax Code, after the words "of the income tax scale" are inserted the words "of the year before that of the acquisition of the securities restoration".
2. The exemption limit set out in 19° of Article 81 of the General Tax Code is set at EUR 4.98 for the 2007 purchase price.
IV. - 1° of I is applicable to checks-vacances acquired from 2008. For the same year, the amounts mentioned in this section are updated according to the 2° and 3° of the same I.
I. - Section 39 C of the General Tax Code is amended as follows:
1° The current provisions constitute an I that is amended:
(a) The second and third paragraphs are deleted;
(b) In the last paragraph, the reference: "in the fourth paragraph" is replaced by the reference: "in the previous paragraph";
2° It is added a II as follows:
“II. - 1. in case of lease or provision in any other form of property located or operated or registered in France or in another State Party to the Agreement on the European Economic Area which has concluded with France a tax agreement containing an administrative assistance clause to combat fraud or tax evasion, granted by a corporation subject to the regime provided for in Article 8, by a co-ownership referred to in Article 839 For a period of thirty-six months deducted from the start of the lease or provision, the depreciation shall be allowed as a deduction, for the same period, within three times the amount of rent acquired or the share of the share of the share of the share of the share of the share of the share of the share of the share of the share.
"The fraction of corporate deficits, co-ownerships or groupings referred to in the first paragraph corresponding to the amount of depreciation allowances deducted, under the conditions defined in the same paragraph, under the first twelve months of depreciation of the property shall be deductible to a quarter of the taxable profits at the rate of taxation on common corporations that each partner, co-owner, member or, if any, group of the meaning To which it belongs withdraws from the rest of its activities.
"In the case of lease or disposition in any other form of property located or operated or registered in a State that is not a party to the agreement on the European Economic Area or that has not entered into a tax agreement with France containing an administrative assistance clause in order to combat fraud or tax evasion, granted by corporations, co-owners or groups referred to in the first paragraph, the amount
"The limitation of the depreciation referred to in the first and third subparagraphs and the amount of the deficits provided for in the second paragraph does not apply to the share of result returned to the enterprises using the goods, where the rental or disposal is not indirectly consented by a natural person.
“2. In the case of rental or disposal in any other form of property made directly or indirectly by a natural person, the amount of the depreciation of such property or shares of co-ownership shall be allowed in deduction of the taxable income, for the same period, within the amount of the rent acquired, or the share of the result of the co-ownership, diminished the amount of the other charges relating to such property or shares.
“3. The depreciation regularly recorded for a fiscal year and not deductible from the outcome of that fiscal year pursuant to 1 or 2 may be deducted from the result of the following years, subject to the conditions and limits set out in those 1 or 2.
"When the property ceases to be leased or made available during an exercise, the deduction not deductible under 1 or 2 and which could not be deducted under the terms and conditions set out in the first paragraph shall be deducted from the benefit of that exercise. If this benefit is not sufficient for the deduction to be fully realized, the depreciation surplus is deferred and deducted from the profits of the following fiscal years.
"If the property is disposed of, the depreciation not deducted under 1 or 2 increases the net book value taken into account for the calculation of the surplus-value or less-value of disposal.
"The portion of the deficits not allowed as a deduction under the second paragraph of 1 may be deducted from the profit of the following exercises subject to the limit provided for in the same paragraph for the first twelve months of amortization of the property. »
II. - Section 39 CA of the same code is repealed.
III. - In the first sentence of the third paragraph of article 39 quinquies I of the same code, the reference: "fourth paragraph" is replaced by the reference: "second paragraph of I".
IV. - After article 54 septies of the same code, an article 54 octies is inserted as follows:
"Art. 54 octies. - The taxpayers referred to in the first paragraph of section 39 C, paragraph 1 of the II, are required to provide, in the month following the commencement of the depreciation allowed as a deduction of the taxable result, a statement in accordance with a model provided by the administration that includes certain elements of the contract and their expected result during the application of the contract. A decree specifies the contents and conditions for filing this declaration. »
V. - In 1 of the I bis of Article 199 undecies B of the same code, the reference: "second paragraph" is replaced by the reference: "II".
VI. - Article 1763 of the same code is supplemented by a III as follows:
"III. - Trains the application of a fine equal to 5% of the cost of the leased property or made available in any other form the failure to produce the declaration provided for in section 54 octies. »
VII. - This section applies to lease agreements entered into or made available in any other form effective January 1, 2007.
For the purposes of sections 34, 44 nuns and 1455 of the General Code of Taxes, the first sentence of Article 21 of Act No. 97-1051 of 18 November 1997 on Maritime Fisheries and Marine Crops is supplemented by the words: ", or that it charters with a company of which it is manager, within the framework of a progressive accession to the property within ten years which cannot exceed".
I. - The 2 of Article 39 A of the General Tax Code is supplemented by a 4° so written:
« 4° To buildings intended exclusively for the purpose of hosting exhibitions and congresses and equipment for the same buildings. »
II. - I applies to buildings and equipment acquired or created as of January 1, 2007.
The first paragraph of Article 209-0 B III of the General Tax Code is amended as follows:
1° After the first sentence, a sentence as follows:
"For businesses that were eligible before January 1, 2007 and that did not opt, the option set out in I may be exercised by a closed fiscal year or by a tax period between January 1, 2007 and January 1, 2008. » ;
2° In the last sentence, the year: "2004" is replaced by the year: "2008".
I. - The general tax code is amended as follows:
1° At the beginning of Article 239 quater D, after the words: "The health cooperation groups mentioned in Articles L. 6133-1 and L. 6133-4 of the Public Health Code" are inserted the words: "and the social and medico-social cooperation groups mentioned in Article L. 312-7 of the Code of Social Action and Families";
2° In article 206, i, after the words: "health cooperation groups" are inserted the words: "and social and medical-social cooperation groups".
II. - The I applies to fiscal years ended on December 31, 2006.
III. - With the exception of the second paragraph of Article 239 of the General Tax Code, the social and medico-social cooperation groups referred to in I of this Article who wish to opt for corporate tax for the 2006 fiscal years must notify this option no later than March 31, 2007.
I. - The second paragraph of Article 223 A of the General Tax Code is as follows:
"For the calculation of the capital detention rate, it shall be disregarded, within 10 per cent of the capital of the corporation, of the securities issued under the conditions laid down in articles L. 225-177 to L. 225-184, L. 225-197-1 to L. 225-197-5 of the Commercial Code and L. 443-5 of the Labour Code and of the securities awarded, after repurchasing, under the same conditions, by a company to its non-agent employees. This particular method of calculation no longer applies from the fiscal year in which the holder of the issued or assigned securities under the conditions that precede his or her securities or ceases any function in the corporation. However, if the transfer of securities or the termination of office has the effect of reducing, in a fiscal year, less than 95% the participation in the capital of a subsidiary corporation, that capital is nevertheless deemed to have been held in accordance with the terms set out in the first or second paragraph if the percentage of 95% is again reached at the expiry of the period provided for in the second paragraph of section 223 of this Code for the filing of the return of result. If the termination of duty occurs during the retention period provided for in the third sentence of the second paragraph of Article L. 225-197-1 of the Commercial Code, it shall continue to be disregarded for the actions required for conservation under the preceding conditions, until the expiry of the aforementioned period. »
II. - A. - Section 223 B of the same code is amended as follows:
1° In the first sentence of the seventh paragraph, the words: "by the group's member societies are reported to the overall result" are replaced by the words: "for the determination of the overall result are reported to this result";
2° In the last sentence of the seventh paragraph, the word "fourteen" is replaced by the word "eight";
3° After the seventh preambular paragraph, a sub-item reads as follows:
"The preceding paragraph applies even if the redeemed corporation does not become a member of the same group as the transferring corporation, provided that the first is absorbed by the second or a member corporation or becomes a member of the same group as the transferring corporation. » ;
4° In the c, after the words: "have been acquired", the words are inserted: ", directly or through the acquisition of a corporation that controls, directly or indirectly, the redeemed company within the meaning of Article L. 233-3 of the Commercial Code";
5° In the seventeenth paragraph, the word "Thirteen" is replaced by the word "Fifth";
6° In the eighteenth paragraph, the word "sixteenth" is replaced by the word "eighth".
B. - In the first paragraph of Article 223 I of the same code, the words: "Thirteenth to seventeenth" are replaced by the words: "Thirteen to nineteenth".
C. - In the last paragraph of section 223 S of the same code, the reference: "Thirteenth to seventeenth" is replaced by the reference: "Thirteen to nineteenth".
III. - A. - Section 223 F of the same code is amended as follows:
1° After the first preambular paragraph, a sub-item reads as follows:
"The assessment of costs and expenses set out in the second paragraph of the a quinquies of section 219 relating to the unsuccessful surplus-value for the calculation of the overall long-term surplus-value or net less-value pursuant to the first paragraph shall not be taken into account for the determination of the overall result for the year of assignment of securities. » ;
2° After the second preambular paragraph, a sub-item reads as follows:
"The share of costs and expenses set out in the second paragraph of a quinquies of section 219, paragraph I, shall apply to the net result of the surplus-values of assignment included in the overall long-term surplus-value or net less-value under the third paragraph. »
B. - In the IV of section 219 of the same code, the reference: "second paragraph" is replaced by the reference: "third paragraph".
C. - In the third sentence of the fourth paragraph of Article 223 B of the same code, the reference: "second paragraph" is replaced by the reference: "third paragraph".
D. - In the third sentence of the sixth paragraph of Article 223 D of the same code, the reference: "second paragraph" is replaced by the reference: "third paragraph".
E. - In the first sentence of the second paragraph of article 223 R of the same code, the reference: "second paragraph" is replaced by the reference: "third paragraph".
IV. - 1. The provisions of I, 1°, 5° and 6° of A of II, B & C of II and III are applicable for the determination of the results of the exercises opened as of January 1, 2007.
2. The 2°, 3° and 4° of the A of the II are applicable to acquisitions carried out during the open exercises starting January 1, 2007.
I. - Article 38 bis of the General Tax Code is amended as follows:
1° II bis is repealed;
2° The III is thus written:
"III. - 1. In the absence of restitution of loaned securities, their assignment is, from a tax point of view, made on the date of default.
“2. For the purposes of section 39 duodecies, the loaned securities are supposed to have been held until the loan date. »
II. - After article 38 bis-0 A of the same code, an article 38 bis-0 B is inserted as follows:
"Art. 38 bis-0 B. - I. - Remittances for securities carrying their transfer of ownership and realized under the conditions laid down in I or III of Article L. 431-7-3 of the monetary and financial code shall be subject to the regime provided for in this Article when the following conditions are met:
« 1° The grantor and the beneficiary of the guarantee are taxable on their benefit under a real taxation regime;
« 2° The discounts relate to the values, titles or effects defined in Article L. 432-12 of the monetary and financial code and respect the conditions set out in Article L. 432-13 of the same code;
« 3° The restitution to the grantor of the guarantee covers equivalent and similar securities as those guaranteed;
« 4° Remittances are carried out in the context of financial instruments carried out on a voluntary basis, loans or boarding of securities provided for in sections 38 bis and 38 bis-0 A, or as part of the transactions provided for in Article L. 330-2 of the monetary and financial code.
“II. - 1. The securities issued by the grantor under the conditions set out in I shall be deemed to be paid by priority on the securities of the same nature acquired or subscribed on the most recent date.
"The representative debt of the securities awarded is listed separately on the balance sheet at the original value of these securities. When returned, the returned securities are recorded in the balance sheet at the same value.
“2. The remuneration for the rebate is a receivable income. When the rebate period covers the date of payment of the income attached to the securities surrendered, the amount of the remuneration cannot be less than the value of the income to which the grantor has renounced. The portion of the remuneration that corresponds to these products is subject to the same tax regime as the revenues of the securities being guaranteed.
"III. - 1. The securities received by the beneficiary of the guarantee under the conditions set out in I and the representative debt of the obligation to return these securities are entered separately on the balance sheet of the beneficiary of this guarantee at the market price on the day of the warranty.
"At the end of the fiscal year, the securities received in guarantee that are on the balance sheet of the beneficiary of the guarantee and the debt representative of the restitution obligation resulting from the current contracts are entered at the price that these securities have on the market at that date.
"When they return, the securities are deemed to be returned to the value for which the representative debt of the restitution obligation appears on the balance sheet.
“2. Securities received as collateral under the conditions set out in I that are subject to a loan under the conditions set out in section 38 bis or a pension under the conditions set out in section 38 bis-0 A shall be subject to the rules respectively provided for in 1 bis of Article 38 bis and to the II of Article 38 bis-0 A.
“3. When the beneficiary of the guarantee cedes securities, the securities shall be taken by priority from the securities of the same nature received as collateral under the conditions set out in this section at the earliest date. Subsequent purchases of similar securities are prioritized to replace such securities.
"IV. - In the event of a failure of one of the parties, the assignment is, from a tax point of view, deemed to be made on the date of the failure. In this case, the result of the transfer of the securities by the grantor who has given them as collateral is equal to the difference between their real value on the day of the default and their tax return price in its entries.
"For the purposes of section 39 duodecies, the transferred securities are believed to have been held until the date of their warranty. »
III. - After the twenty-third paragraph of the 5th paragraph of Article 39 of the same code, it is inserted a paragraph as follows:
"The depreciation of securities that are subject to a rebate under the conditions set out in section 38 bis-0 B cannot result in a tax deductible provision. Similarly, the grantor cannot deduct any provision for depreciation of the representative debt of these securities. »
IV. - 8 of article 39 duodecies of the same code is thus written:
“8. In the event of the assignment by the lender or the original grantor of securities returned after a loan referred to in Article L. 432-6 of the monetary and financial code or a rebate made under the conditions provided for in Article 38 bis-0 B of this Code, the two-year period provided for in 2 and 4 of this Article shall be assessed as from the date of the first registration to its balance of the securities returned. »
V. - The last two paragraphs of 1 of Article 145 of the same code are replaced by a paragraph as follows:
"The securities lent, placed on board or guaranteed under the conditions set out in sections 38 bis to 38 bis-0 B shall not be taken into account by the parties to the contract in question for the purposes of the plan set out in this section. Similarly, the titles mentioned in section 38 bis A are not taken into account for the application of this regime. »
VI. - In the 4th of section 260 C and the 1st of section 261 C of the same code, the words: "of amended chapter V of Act No. 87-416 of 17 June 1987 on savings" are replaced by the words: "as provided in sections L. 432-6 to L. 432-11 of the monetary and financial code".
VII. - I to VI apply for the determination of the results of the fiscal years ended as of December 31, 2006.
I. - The general tax code is amended as follows:
1° Article 38 bis A is thus written:
"Art. 38 bis A. - By derogation from Article 38, the credit institutions referred to in Article L. 511-9 of the monetary and financial code and the investment companies referred to in Article L. 531-4 of the same code that register in an account of trading securities to the assets of their stock securities, securities of negotiable receivables or instruments of the interbank market, negotiable on
"The transaction titles transferred irreversibly to the investment securities account prior to the opening of the first year of application of the plan set out in this section shall be entered in the latter account at the market price of the day the most recent day on the day of the transfer. In the event of the transfer of these securities, the two-year period referred to in section 39 duodecies shall be deducted from the date of the transfer.
"By derogation from articles 38 bis and 38 bis-0 B, the representative debt of the securities lent or returned to full ownership as a guarantee is entered at the most recent day market price of the securities on the date of the loan or return to full ownership; it is valued at the market price of the most recent day of the securities considered at year-end closing. When the securities are returned, the securities are taken into account for the value of the debt on the date of the last valuation. » ;
2° Article 38 bis B is thus written:
"Art. 38 bis B. - I. - When credit institutions or investment companies mentioned in Article 38 bis Buying or subscribing fixed income securities for a price different from their refund price, the profit or loss corresponding to this increased or decreased difference, as the case may be, of the coupon run to the purchase is distributed over the remaining period to run until the refund.
"This distribution is done actuarially by paying the result of each fiscal year an amount equal to the difference between:
« 1° The accrued interest of the fiscal year or since the acquisition, calculated by applying the interest rate of the market of the securities concerned at the time of their acquisition at the purchase price of these securities increased or decreased the profits or losses defined above, recorded in the prior years; after the payment of the coupon of interest, the purchase price is heard out of the curved coupon;
« 2° And the interest, run from the fiscal year or from the acquisition, calculated by applying the nominal rate to their refund value.
"For securities transferred under the conditions referred to in the second paragraph of Article 38 bis A, the transfer value referred to in this paragraph shall be the acquisition price.
"At the end of each fiscal year, the return price of the securities is increased or decreased, as the case may be, of the fraction of the profit or loss included in the result.
“II. - The plan defined in I applies to fixed income securities in an investment or investment securities account.
"III. - Securities on an investment securities account cannot be subject to a depreciation provision. Provisions for depreciation made on fixed income securities prior to their registration to that account are reported to the taxable result of the fiscal year of that registration, with the exception of their fraction that corresponds to the portion of the acquisition price of the securities concerned that exceeds their refund value; this fraction is reported to the taxable result in a phased manner under the conditions set out in I on the remaining period to be run until the refund of the securities concerned.
"IV. - For securities acquired prior to the opening of the first year of application of the plan defined in this article, the amount of the profit or loss corresponding to the corrected difference referred to in the first paragraph of the I that must be apportioned over the remaining period to be paid is reduced from the fraction that should have been added or cut off from the result of the previous years if the method had been applied since the acquisition of the securities. This portion is included in the taxable result in which the title is transferred or refunded. » ;
3° In the first sentence of 3 of 238 septies E of the same code, the word "weekly" is replaced by the word "monthly".
II. - I applies for the determination of the results of the fiscal years beginning January 1, 2007.
At the beginning of the last paragraph of the second paragraph of Article 199 terdecies-0 A of the general tax code, as the result of Act No. 2006-1666 of 21 December 2006 of finances for 2007, the words: "The condition holding the composition of the capital provided for in the e is not required" are replaced by the words: "The conditions holding the composition of the capital provided for in the e and the nature of the activity carried out in the d are not required".
I. - In the first sentence of the first paragraph of Article 231 of the General Code of Taxes, the words: "and crates of schools" are replaced by the words: ", crates of schools and higher education institutions referred to in Book VII of the Code of Education which organize trainings leading to the issuance in the name of the State of a diploma sanctioning five years of studies after the bachelor's degree".
II. - I applies effective September 1, 2007.
I. - In the second paragraph of Article 39, Article 39, paragraph 10, of the General Tax Code, the words: "in land-use areas and in rural priority-development territories defined in the last sentence of the first paragraph of Article 1465" are replaced by the words: "in regional end-use assistance zones", and the words: "in I bis and, as of January 1, 1997" are deleted.
II. - Article 39 quinquies D of the same code is amended as follows:
1° In the first two paragraphs, the year: "2007" is replaced by the year: "2014";
2° In the first paragraph, the words: "in I bis and, as of 1 January 1997," are deleted;
3° In the third paragraph, after the words: "to companies that," the words are inserted: "in the last fiscal year ended";
4° The last three subparagraphs are as follows:
“(a) Employment is less than two hundred and fifty employees and have either achieved an annual turnover not exceeding 50 million euros, reduced or increased, if applicable, to twelve months, or a total of balances not exceeding 43 million euros. For companies that are members of a group within the meaning of section 223 A, the turnover and the workforce to be taken into account are, respectively, the sum of the business figures and the sum of the employees of the member companies of that group;
“(b) And whose capital or voting rights are not held at or above 25 per cent by one or more companies that do not meet the conditions set out in a or by companies that meet the conditions set out in a but whose capital or voting rights are held at or above 25 per cent by one or more companies. This requirement must be met on an ongoing basis under this exercise. To assess compliance with this condition, the percentage of capital held by venture capital corporations, joint venture investment funds, regional development companies, innovation finance companies and unipersonal venture investment companies in the enterprise is not taken into account, provided that there is no dependency link within the meaning of a and b of 12 of section 39 between the enterprise and the companies. For companies members of a group, the condition of the composition of the capital must be fulfilled by the parent company of the group.
"This section applies within the limits provided for in Commission Regulation (EC) No. 70/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of EC Treaty to State aids for small and medium-sized enterprises, as amended by Regulation (EC) No. 364/2004, of 25 February 2004, for buildings mentioned in the first paragraph, and under the conditions and limits provided for in Regulation (EC) No. 69/2001 »
III. - Article 44 sexies of the same code is amended as follows:
1° I is thus modified:
(a) The first sentence of the second paragraph is replaced by three paragraphs:
"The benefit of this article is reserved for businesses that create in the areas and during the following periods, provided that the head office as well as all the activity and operating means are located in one of these areas:
« 1° Effective 1 January 1995 and until 31 December 2009, in the rural revitalization areas referred to in Article 1465 A or in the urban revitalization areas defined in I ter of Article 1466 A;
"2° Effective January 1, 2007 and until December 31, 2009, in regional end aid areas. » ;
(b) The fourth preambular paragraph is deleted;
2° The IV is supplemented by a sub-item:
"In addition, for companies created on or after January 1, 2007 that meet the conditions referred to in Article 44, Part IV or V, the exemption applies under the conditions and limits set out in Regulation (EC) No. 70/2001 of the Commission, of January 12, 2001, concerning the application of Articles 87 and 88 of the EC Treaty to State aids for small and medium-sized enterprises, amended by Regulation (EC) of February 25, 2004. For companies established in the regional end-use assistance areas effective January 1, 2007, exemption applies under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of October 24, 2006, concerning the application of Articles 87 and 88 of EC Treaty to national aids for regional end-of-term investment. For other companies established as of January 1, 2007, it applies under the conditions and 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. »
IV. - Article 44 septies of the same code is amended as follows:
1° II is supplemented by a 5 as follows:
« 5. These provisions apply to companies established as of January 1, 2007 and as of December 31, 2013 in the regional end aid zones and under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of October 24, 2006, concerning the application of Articles 87 and 88 of the EC Treaty to national aids to regional end investment. » ;
2° The III is thus amended:
(a) In the first sentence of 2, the words: "eligible for the land use allowance classified for industrial projects" are replaced by the words: "regional end aid", and in the second sentence, the percentage: "42 %" is replaced by the percentage: "43 %";
(b) 3 is thus written:
“3. These provisions apply to small and medium-sized enterprises established as of January 1, 2007 and as of December 31, 2013 in the regional end-use assistance zones under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of October 24, 2006, referred to above. » ;
3° At the beginning of the VI, the words "Without prejudice to the application of the II and III" are replaced by the words: "When they do not meet the conditions referred to in the II and III,"
4° In the 2 of the VII, the reference: "44 octies" is replaced by the reference: "44 octies A";
5° These provisions apply to transactions completed as of January 1, 2007 and as of December 31, 2013.
V. - In the e and f of the I quater of section 125-0 A of the same code, the word "sixth" is replaced by the word "last".
VI. - In the c of 3 of Article 150-0 C of the same code, the word "sixth" is replaced by the word "last".
VII. - Article 217 sexdecies of the same code is supplemented by an IV as follows:
"IV. - I shall apply under the conditions and limits set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of EC Treaty to Minimizing Aids. »
VIII. - Article 239 sexies D of the same code is amended as follows:
1° In the first paragraph, the references: "1, 2 and 3" are replaced by the references: "a and b";
2° The second preambular paragraph reads as follows:
"These provisions apply to transactions between January 1, 1996 and December 31, 2013 for the lease, by a lease agreement, of buildings located in the areas of regional end aid, in the areas of rural revitalization defined in Article 1465 A II and in the areas of urban revitalization defined in Article 1466 A I ter."
3° It is added a paragraph to read:
"This section applies under the conditions and limits set out in Commission Regulation (EC) No. 70/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of the EC Treaty to State aids for small and medium-sized enterprises for buildings located in rural revitalization areas or in areas of urban revitalization, and under the conditions and limits provided for in Regulation (EC) No. 1628/2006 »
IX. - Article 244 quater E of the same code is supplemented by a V as follows:
"V. - Small and medium-sized enterprises under a real tax regime may benefit from the tax credit set out in 1° of I under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of 24 October 2006, regarding the application of sections 87 and 88 of EC Treaty to national aids to regional final investment. »
X. - Section 1465 of the same code is amended as follows:
1° The first paragraph is amended to read:
(a) In the first sentence, the word "decentralization" is deleted;
(b) The third sentence is as follows:
"For operations completed as of January 1, 2007 and as of December 31, 2013, exemptions apply in regional end aid areas. » ;
2° In the first sentence of the second paragraph, the words: "decentralizations, extensions or creations" are replaced by the words: "extensions or creations";
3° Before the last paragraph, two subparagraphs are inserted:
"These provisions apply in the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of 24 October 2006 concerning the application of Articles 87 and 88 of EC Treaty to national aids to regional final investment.
"When the undertaking fails to meet the conditions referred to in the second paragraph of section 1465 B and the operation is carried out in a regionally-limited assistance area limited to small and medium-sized enterprises, the exemption shall apply in the conditions and 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 minimize aids. » ;
4° The 3rd applies to transactions completed as of January 1, 2007.
XI. - The first paragraph of article 1465 B of the same code is as follows:
"Section 1465 also applies to transactions carried out as of January 1, 2007 and until December 31, 2013 in areas of assistance to the investment of small and medium-sized enterprises and within the limits set out in Commission Regulation (EC) No. 70/2001 of January 12, 2001, concerning the application of Articles 87 and 88 of EC Treaty to State aids for small and medium-sized enterprises, as amended by Regulation (EC) No. »
XII. - Deliberations establishing exemptions under sections 1465 and 1465 B of the General Tax Code for transactions carried out until 31 December 2006 are applicable to transactions carried out as of 1 January 2007.
The deliberations establishing the exemptions provided for in sections 1465 and 1465 B of the same code taken in 2007 by territorial authorities and public intercommunal cooperation institutions with a clean taxation that were not located for all or part in areas that were entitled to these same exemptions in their earlier writing or that had not taken a deliberation in favour of these exemptions previously apply to the transactions carried out in January 2007.
XIII. - Areas of assistance for regional purposes and areas of assistance for the investment of small and medium-sized enterprises are defined by decree in the Council of State.
XIV. - After the fourth paragraph of Article 1466 C of the General Code of Taxation, it is inserted a paragraph as follows:
"For establishment creations and increments of bases effective January 1, 2007, the exemption applies under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of October 24, 2006, concerning the application of Articles 87 and 88 of EC Treaty to national aids to regional final investment. »
XV. - I and VIII apply to contracts entered into as of January 1, 2007.
II applies to completed buildings or renovations completed as of January 1, 2007.
I. - 2 of Article 207 of the General Tax Code is thus restored:
“2. The results defined at 1° and 2° in the conditions specified in 3°, 4°, 5° and 6° are exempt from corporate tax:
« 1° The results, including the share of the financial products, related to the transactions relating to the management of health insurance contracts relating to individual and collective voluntary membership transactions, provided that the organization does not collect any medical information, at the time of the membership, from the insured under this contract or persons wishing to benefit from that coverage, that the contributions or health premiums are not fixed according to the statement-2 A decree specifies the procedure for determining these results.
"This exemption shall be granted to the mutual and unions governed by the code of mutuality, to the institutions of foresight governed by Title III of Book IX of the Social Security Code or by Book VII of the Rural Code and to the insurance companies governed by the code of insurance, when the subscribers and members participating in the health insurance contracts mentioned in this 1° shall represent at least 150,000 persons or a minimum proportion, fixed by decree in the Council of This proportion is between 80% and 90%;
« 2° The results, including the share of financial products, relating to transactions relating to the management of health insurance contracts relating to compulsory collective transactions, provided that contributions or premiums are not fixed on the basis of the health status of the insured, that these guarantees do not cover the participation referred to in section II of Article L. 322-2 of the Social Security Code and that they comply with the terms and conditions set out in section 87 of the Social Security Code. A decree specifies the procedure for determining these results.
"This exemption benefits the organizations mentioned in the second paragraph of the 1st when the beneficiaries of the health insurance contracts mentioned in the first paragraph of this 2nd paragraph represent at least 120,000 persons or a minimum proportion, fixed by decree in the Council of State, of all beneficiaries of the health insurance contracts relating to compulsory membership of the body. This proportion is between 90% and 95%;
« 3° The exemptions provided for in 1° and 2° shall be granted to the only organisms mentioned in the second paragraph of 1°, which meet the condition mentioned in a and one of those mentioned in b, c, d or e:
“(a) They are listed under Article L. 861-7 of the Social Security Code with a view to participating in supplementary health protection;
“(b) They implement, under health insurance contracts, tariff modulation schemes or care for contributions related to the social situation of participating members or subscribers. A decree in the Council of State specifies the conditions for the application of this provision;
"(c) The holders of the certificate of entitlement granted by the organizations entitled to the tax credit defined in sections L. 863-1 to L. 863-6 of the social security code represent a minimum proportion, fixed by decree in the Council of State, of the participating or subscribers of the health insurance contracts relating to individual and collective voluntary membership transactions signed with the organization. This proportion is between 3% and 6%;
"(d) Persons who have reached the age of 1° of Article L. 351-8 of the Social Security Code represent a minimum proportion, fixed by decree in the Council of State, participating members or subscribers of health insurance contracts subscribed to the body. This proportion is between 15% and 20%;
“e) Persons under the age of 25 represent a minimum proportion, established by decree in the Council of State, of beneficiaries of health insurance contracts signed with the organization. This proportion is between 28% and 35%;
« 4° The conditions referred to in the second paragraph of 1° and 2° and to c, d and e of 3° are appraised at the level of groups establishing combined accounts pursuant to articles L. 931-34 of the Social Security Code, L. 322-1-2 of the Insurance Code and L. 212-7 of the mutuality code, as well as at the level of groups of companies under the scheme provided for in Article 223 A of this Code. In the event of appreciation of the above-mentioned conditions at the level of the combined accounts, only the transactions carried out by the companies operating in France within the meaning of Article 209 I shall be taken into account;
« 5° The exemptions provided for in 1° and 2° do not apply to the contracts mentioned in said 1° and 2° in addition to which, within a group of insurance or group of companies within the meaning of 4°, it is concluded with the same subscriber or member participating in another contract whose clauses question the conditions relating to health insurance contracts mentioned in the first paragraph of 1° and 2°.
"In this case, the first contract entered into is not taken into account in calculating the proportion of subscribers, participating members or beneficiaries of the contracts mentioned in the second paragraph of 1° and 2°;
« 6° Organizations that have benefited from the tax exemption mentioned in 1° and 2° continue to benefit from this exemption under the first year in which, among the conditions mentioned in 3°, they do not meet the conditions mentioned in c, d or e of the same 3°.
II. - Section 1461 of the same code is amended as follows:
1° The first is thus written:
« 1° Organizations that benefit from the exemption provided for in 2 of section 207 during the reference period referred to in section 1467 A for their contract management activities mentioned in 1 and 2 of 2 of Article 207; »
2° It is added a 9° as follows:
« 9° Associations governed by the law of July 1, 1901 relating to the contract of association, constituted in accordance with the agreement of April 25, 1996 concerning provisions common to the AGIRC and ARRCO, and associations and groups of economic interest controlled by these associations and counting among their members at least one federation or institution of supplementary pension governed by title II of book IX of the code of social security, or at least one association or one »
III. - After article 217 sexdecies of the same code, an article 217 septdecies is inserted as follows:
"Art. 217 septdecies. - 1. Mutuals and unions governed by the code of mutuality and foresight institutions governed by Title III of Book IX of the Social Security Code or by Book VII of the Rural Code may provide a special solvency reserve account up to the taxable outcome of the fiscal year. These allowances are allowed as a deduction to:
" - 100% of the amount of taxable income for the fiscal year opened in 2008;
" - 90% for the year opened in 2009;
" - 80% for the year opened in 2010;
" - 60% for the year opened in 2011;
" - 40% for the year opened in 2012;
" - 20% for the year opened in 2013.
“2. The amounts collected from the reserve referred to in 1 are reported to the taxable result of the current fiscal year on the date of that sampling. »
IV. - After article 39 quinquies GC of the same code, an article 39 quinquies GD is inserted as follows:
"Art. 39 quinquies GD. - I. - Insurance organizations may make a tax-free provision to deal with damages associated with group insurance transactions against death, disability and disability arising from insurance contracts referred to in sections L. 912-1 and L. 912-2 of the Social Security Code. The provision is calculated for all contracts covered by the professional designation.
“II. - The annual allocation is allowed to the technical benefit of all contracts covered by the professional designation, net of reinsurance assignments. The total amount of the allowance may not exceed 130 per cent of the total amount of the premiums for all of these contracts, net of cancellations and reinsurance transfers, acquired during the year.
"III. - The technical benefit referred to in II is determined prior to the reinstatement provided for in IV. It is the difference between, on the one hand, the amount of the premiums or contributions referred to in II, reduced from the endowments to the legally constituted provisions, with the exception of the provision for participation in the surpluses and, on the other hand, the amount of the claims, increased the costs attributable to all the contracts considered, with the exception of the participation in the profits paid, as well as a share of the other When, in the course of the fiscal year, technical interests are incorporated into the mathematical provisions legally constituted and related to the contracts concerned, the technical benefit includes the amount of these interests.
"IV. - Each provision is allocated to compensation for the fiscal year's deficit technical results in the seniority order of annual allocations.
"Annual holdings that could not be used in accordance with this object within ten years are transferred to a special reserve account in the eleventh year of their accounting. This transfer may not have the effect of bringing the total amount of this reserve beyond 70 per cent of the total amount of the contributions referred to in II. The excess of these holdings is reported for the taxable benefit of the eleventh year following that of their accounting.
"In the event of a transfer of all or part of a contract portfolio, the provision for the assigned risks is also transferred and reported to the taxable benefit of the new insurer under the same conditions as the original insurer would have made in the absence of such an operation.
"V. - The modalities of accounting, declaration and application of this provision, especially with regard to the determination of technical benefit, are fixed by decree in the Council of State.
"The application of Is now V is exclusive of the application to the same contracts of Article 39 quinquies GB. »
V. - Article 223 A of the same code is amended as follows:
1° After the first preambular paragraph, a sub-item reads as follows:
"With the exception of the first sentence of the first paragraph, where a corporation subject to corporate tax under the terms of common law establishes accounts combined under section L. 345-2 of the insurance code, section L. 212-7 of the mutuality code or section L. 931-34 of the social security code as a combinating enterprise, it may be The conditions for the relationship between the legal persons mentioned in the previous sentence and the detention of the group's member companies by these legal persons are continuously assessed during the fiscal year. The other provisions of the first paragraph shall apply to the parent company of the group under the conditions set out in this paragraph. » ;
2° The fourth preambular paragraph is supplemented by a sentence as follows:
"However, when the parent company opts for the application of the plan defined in the second paragraph, all the non-capital corporations defined in the same paragraph are obligatoryly members of the group and cannot simultaneously be mothers of a group formed under the conditions set out in the first paragraph. » ;
3° The fifth paragraph is amended to read:
(a) In the fifth sentence, the words: "The option mentioned in the first paragraph is notified" are replaced by the words: "The options mentioned in the first and second paragraphs are notified";
(b) In the sixth sentence, the words "It is valid" are replaced by the words "They are valid";
(c) In the seventh sentence, the words: "It is renewed" are replaced by the words: "They are renewed";
4° In the first sentence of the sixth paragraph, the word "fifth" is replaced by the word "sixth".
VI. - In the fourth paragraph of Article 223 B of the same code, the references: "d or e" are replaced by the references: "d, e or f".
VII. - In the sixth paragraph of Article 223 D of the same code, the references: "d or e" are replaced by the references: "d, e or f".
VIII. - In the 5 of section 223 I of the same code, the references: "d or e" are replaced by the references: "d, e or f".
IX. - Article 223 L 6 of the same code is amended as follows:
1° The first sentence of the first subparagraph (c) is as follows:
"When a corporation subject to corporate tax absorbs a parent corporation defined in the first and second paragraphs of section 223 A and fulfils, before or as a result of this merger, the conditions set out in one of these paragraphs, it may constitute, since the opening of the year of the merger, only liable for the taxes referred to in one of these paragraphs by the group that it forms with the companies members of the corporation that had been constituted by the absorbed corporation if, no later than the expiry of the period provided in the sixth paragraph of section 223 Deducted from the date of the merger, it has one of the options mentioned in the first and second paragraphs of section 223 A and accompanies it with a document on the identity of the member companies of the latter group that enter the new group. » ;
2° In the first paragraph of the d, the references: "in the first paragraph of Article 223 A" and "the first sentence" respectively are replaced by the references: "in the first and second paragraphs of Article 223 A" and "the third sentence";
3° In the third paragraph of the d, the references: "in the first paragraph" and "in the fifth paragraph" are replaced by the references: "in the first and second paragraphs" and "in the sixth paragraph" respectively;
4° It is added a f as follows:
“(f) In the situations referred to in the third paragraph of section 223 S, the first group is considered to exist on the closing date of the year preceding the first year of the new group.
"The duration of the first year of the companies of the newly formed group may be less than or more than twelve months, without prejudice to the application of section 37. The option referred to in the third paragraph of section 223 S includes the indication of the duration of this exercise.
"The parent company of the first group adds to the overall result of the year referred to in the first paragraph the amounts to be reinstated in sections 223 F and 223 R as a result of the release of the group of all the companies composing it. »
X. - Section 223 S of the same code is amended as follows:
1° In the second paragraph, the words: "the option provided for in section 223 A" are replaced by the words: "the option provided for in section 223 A that it exercised";
2° After the second preambular paragraph, a sub-item reads as follows:
"When the parent company of a group formed under the first paragraph of section 223 A opts for the formation of a new group under the second paragraph of the same article, when the parent company of a group formed under the second paragraph of Article 223 A opts for the formation of a new group under the first paragraph of the same article or when a legal person member of a group formed under the second paragraph of Article 223 A, other than the parent company, opts to become a parent company of that group, this option results in the cessation of the first group. »
XI. - In the fifth paragraph of Article L. 169 of the Tax Procedures Book, the word "fourth" is replaced by the word "fifth".
XII. - I, IV and V to XI apply to open years effective January 1, 2008.
XIII. - The 1° of the II applies on the basis of taxation due under 2010 and the 2° of the II applies on the basis of taxation due under 2007.
Section 225 of the General Tax Code is amended as follows:
1° At the beginning of the third paragraph, the words: "By derogation from the provisions of the previous paragraph" are replaced by the words: "However, and for remuneration paid as of January 1, 2006";
2° After the third preambular paragraph, a sub-item reads as follows:
"For the purposes of the third paragraph to the enterprises referred to in Article L. 124-1 of the Labour Code and for remuneration paid as of January 1, 2007, the apprenticeship fee remains due to the rate referred to in the second paragraph on remuneration paid to the employees holding the contract referred to in Article L. 124-4 of the same Code. » ;
3° The fourth paragraph is deleted.
I. - In section 238 bis HV of the General Tax Code, the year: "2007" is replaced by the year: "2008".
II. - In the second and fourth paragraphs of Article 238 bis HW of the same code, the words: "of the last fiscal year ended on the date of subscription" are replaced by the words: "of the last fiscal year ended on the date of the application for approval".
I. - In the first sentence of the seventh paragraph I of Article 244 quater B of the General Tax Code, the amount "10 000 000 EUR" is replaced by the amount "16 000 000 000 EUR".
II. - I applies to tax credits calculated for expenditures as of January 1, 2007.
III. - The Government submits to Parliament, by 1 July 2007, a report assessing the effectiveness of the research tax credit as a result of section 87 of the Financial Act, 2004 (No. 2003-1311 of 30 December 2003).
I. - After article 244 quater O of the general tax code, an article 244 quater R is inserted as follows:
"Art. 244 quater R. - I. - Companies carrying the tobacco flow activity and imposed on the basis of their real or exempt earnings under sections 44 sexies, 44 septies, 44 octies or 44 decies may receive a tax credit equal to 25% of the expenditures relating to the renovation of linear lines, the renovation of windows or the acquisition of computer terminals.
“II. - 1. The expenditures referred to in I shall be taken into account for the calculation of the tax credit within the limit of EUR 10,000 for the periods between January 1, 2007 and December 31, 2009.
“2. The expenses referred to in I shall meet the following conditions:
“(a) be deductible expenses of the taxable result to income tax or corporate tax under the conditions of common law;
“(b) Not having been included in the calculation base of another credit or tax reduction.
“3. Public subsidies received by businesses on the basis of the tax credit expenses are deducted from the basis for calculating this credit.
"III. - Regardless of the year's closing date and regardless of their duration, the tax credit referred to in I is calculated per calendar year.
"IV. - The tax credit referred to in I shall apply within the limits set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001 concerning the application of sections 87 and 88 of the EC Treaty to minimize aids.
"This ceiling is valued by taking into account the fraction of the tax credit corresponding to the shares of the partnership referred to in sections 8 and 238 bis L. Where these companies are not subject to corporate tax, the tax credit may be used by the partners proportionally to their rights in these companies or groups, provided that they are liable for corporate tax or natural persons participating in the operation within the meaning of 1 bis of Article 156.
"V. - I to III apply to eligible expenditures incurred between December 15, 2006 and December 31, 2009. »
II. - After article 199 ter N of the same code, an article 199 ter Q is inserted as follows:
"Art. 199 ter Q. - The tax credit defined in section 244 quater R is charged on the income tax due by the taxpayer for the year in which the expenses defined in section I of the same section were exposed. If the amount of the tax credit exceeds the amount of the tax due in that year, the surplus is returned. »
III. - After article 220 Q of the same code, it is inserted an article 220 V as follows:
"Art. 220 V. - The tax credit defined in section 244 quater R is charged on corporate tax under the conditions set out in section 199 ter Q."
IV. - Article 223 O of the same code is supplemented by a v as follows:
“(v) Tax credits issued by each company of the group under section 244 quater R; section 220 V applies to the sum of these tax credits. »
I. - After the first paragraph of 1° of Article 262 ter of the General Code of Taxation, it is inserted a paragraph as follows:
"The exemption does not apply when it is shown that the supplier knew or could not ignore that the alleged consignee of the shipment or transportation did not have any actual activity. »
II. - Article 272 of the same code is supplemented by a 3 as follows:
“3. The value-added tax for the delivery of goods may not be deducted when it is shown that the purchaser knew or could not ignore that, by his acquisition, he was involved in a fraud not to remit the tax due to that delivery. »
III. - After the 4 of article 283 of the same code, it is inserted a 4 bis as follows:
« 4 bis The subject in favour of which a delivery of goods was made and who knew or could not ignore that all or part of the value added tax due on that delivery or any previous delivery of the same goods would not be fraudulently dispossessed is in solidarity with the person in question required to pay that tax.
"The provisions of the first paragraph and those provided for in Article 272 3 cannot be cumulatively implemented for the same property. »
IV. - I to III are applicable as of 1 January 2007.
Section 95 of the Customs Code is amended as follows:
1° The second sentence of 3 is as follows:
"In the cases provided for in 1 bis, the transmission of an electronic statement under the conditions established by the Minister responsible for the budget shall have the same legal effect as the filing of a statement made in writing, signed and having the same purpose. This transmission is a commitment to the accuracy of the statements of the declaration and the authenticity of the documents annexed or archived therein. » ;
2° After the same 3, it is inserted a 3 bis as follows:
« 3 bis For customs declarations governed by community regulations, the declarant is the person making the customs declaration on his or her own behalf or on whose behalf a customs declaration is made. »
I. - The first sentence of the first paragraph of Article 65 A of the Customs Code is amended as follows:
1° After the words: "Safe section", the words are inserted: "or by the European agricultural guarantee fund";
2° The words: "this body" are replaced by the words: "the organisms".
II. - Article 65 A bis of the same code is amended as follows:
1° In the first paragraph of the 1st and 7th, after the words: "safe section", the words are inserted: "or by the European agricultural guarantee fund";
2° The second paragraph of the 1st is supplemented by the words "or the European agricultural guarantee fund".
I. - Article L. 152-1 of the monetary and financial code is amended as follows:
1° In the first paragraph, the words: "toward or from abroad" are replaced by the words: "to a Member State of the European Union or from a Member State of the European Union";
2° At the end of the second paragraph, the amount "7 600 EUR" is replaced by the amount "10 000 EUR".
II. - In the I of Article L. 152-4 of the same code, after the words: "at Article L. 152-1", the words are inserted: "and in Regulation (EC) No 1889/2005 of the European Parliament and of the Council, of 26 October 2005, concerning the checks of liquid money entering or leaving the Community".
III. - At the end of the second paragraph of Article L. 721-2 of the same code, the amount "7 600 EUR" is replaced by the amount "10 000 EUR".
IV. - At the end of the second paragraph of Article L. 731-3 of the same code, the amount "7 600 EUR" is replaced by the amount "10 000 EUR".
V. - At the end of the second paragraph of Article L. 741-4 of the same code, the amount "7 542 EUR" is replaced by the amount "1 193,317 CFP".
VI. - At the end of the second paragraph of Article L. 751-4 of the same code, the amount "7 542 EUR" is replaced by the amount "1 193 317 CFP".
VII. - At the end of the second paragraph of Article L. 761-3 of the same code, the amount "7 542 EUR" is replaced by the amount "1 193 317 CFP".
VIII. - This section applies effective June 15, 2007.
I. - The fifth paragraph of the bbis of Article 279 of the General Tax Code is supplemented by the words and a sentence thus written: ", except those given in establishments where it is used to consume during the sessions. However, if consumption is served optionally during the show and provided that the operator is licensed as a performance contractor of the category referred to in 1st-1 of Order No. 45-2339 of 13 October 1945 on shows, the reduced rate applies to the ticket price giving exclusive access to the concert; "
II. - B bis a of section 279 and c of section 281 quater of the same code are repealed.
III. - I and II apply as of January 1, 2007.
Article 3 of Act No. 72-657 of 13 July 1972 establishing measures for certain categories of older merchants and craftsmen is thus amended:
1° In the sixth paragraph, the amounts: EUR 7.5 and EUR 9.24 are respectively replaced by the amounts: EUR 6.75 and EUR 8.32;
2° In the seventh paragraph, the formula: " 7.5 EUR + (0,002 53 x [CA/S - 1 500]) EUR" is replaced by the formula: "6.75 EUR + (0,002 60 x [CA/S - 1 500] EUR";
3° In the eighth paragraph, the formula "9.24 EUR + (0,002 52 x [CA/S - 1 500]) EUR" is replaced by the formula "8.32 EUR + (0,002 61 x [CA/S - 1 500]) EUR".
I. - After Article L. 103 of the Tax Procedures Book, an article L. 103 A is inserted as follows:
"Art. L. 103 A. - The administration of taxes may apply to any person whose expertise is likely to clarify it for the purpose of carrying out his or her duties of study, control, tax preparation or investigation of claims, where such missions require specific knowledge or expertise.
"The administration may communicate to that person, without knowing the rule of professional secrecy, information intended to enable him to fulfill his mission.
"The persons consulted are held in professional secrecy under the conditions laid down in section L. 103. »
II. - Articles L. 45 A and L. 198 A of the same book are repealed.
III. - I and II apply as of January 1, 2007.
I. - After article 242 quinquies of the general tax code, an article 242 sexies is inserted as follows:
"Art. 242 sexies. - Legal persons who make, in order to give them for rent, investments benefiting from the provisions provided for in sections 199 undecies A, 199 undecies B or 217 undecies declare to the tax administration the nature, location, terms and conditions of financing and the conditions of exploitation of these investments, the identity of the tenant and, in the cases provided by law, the amount of the fraction of the retroced tax assistance.
"This information is transmitted in accordance with the terms set by decree in the Council of State, within the same time as that provided for the filing of the declaration of results of the fiscal year in which the investments mentioned in the first paragraph are made, or completed in the case of buildings. »
II. - I applies to investments made, or completed in respect of buildings, effective January 1, 2007.
III. - Article 1729 B of the same code is amended as follows:
1° 1 is supplemented by a sub-item:
"The fine is increased to EUR 1,500 with respect to the declaration under section 242 sexies. » ;
2° The second is supplemented by a sub-item:
"The fine is increased to EUR 150 with respect to the declaration under section 242 sexies. »
I. - After Article L. 135 N of the Tax Procedures Book, an article L. 135 O is inserted as follows:
"Art. L. 135 O. - Mayors may be notified by the administration in charge of indirect contributions of the information it holds in respect of spectacle tax and mineral water surtax.
"The president of the territorial authority of Corsica and the presidents of the general councils in Corsica can be communicated by the administration in charge of indirect contributions the information it holds in respect of consumer rights on manufactured tobaccos. »
II. - In the last paragraph of Article L. 113 of the same book, after the reference: "L. 135 J", is inserted the reference: "L. 135 O."
I. - Article 163 septdecies of the General Tax Code becomes article 199 unvicie of the same code and is thus amended:
1° The first paragraph is as follows:
“1. Taxpayers domiciled in France within the meaning of section 4 B are entitled to a reduction in cash subscription tax, made between January 1, 2006 and December 31, 2008, to the original capital or to the capital increases of the companies defined in section 238 bis HE. » ;
2° In the second paragraph, the word "deduction" is replaced by the words "tax reduction";
3° The third and fourth preambular paragraphs are replaced by the second to four paragraphs:
“2. The tax reduction applies to amounts actually paid for the subscriptions referred to in 1, deducted within 25% of the total net income and EUR 18,000.
“3. The tax reduction is equal to 40% of the amounts retained in 2.
"The rate referred to in the first paragraph of this 3 shall be increased by 20% when the company undertakes to make at least 10% of its investments under the conditions set out in section 238 bis HG before December 31 of the year following the subscription.
“4. Where all or part of the securities that have given rise to a tax reduction is transferred before December 31 of the fifth year following the effective payment, the tax reduction obtained is added to the tax due under the year of the assignment. However, the tax reduction is not resumed in the event of the death of one of the spouses or partners related to a civil solidarity pact subject to common taxation. »
II. - The b of the 13 of Article 150-0 D of the same code is as follows:
“(b) Amounts that have opened the right to tax reduction under section 199 unvicie; "
III. - In the 1st of the II of Article 163 octodecies A of the same code, the references: ", 83 ter, 163 septdecies," and "and 199 terdecies A" are replaced respectively by the references: " and 83 ter" and ", 199 terdecies A and 199 unvicie".
IV. - In the first paragraph of the III of section 199 terdecies-0 A of the same code, the words: ", sections 163 septdecies and 163 duovicies or the tax reduction provided for in section 199 undecies A" are replaced by the words: "and section 163 duovicies or the tax reductions provided for in sections 199 undecies A and 199 unvicies".
V. - In section 238 bis HE of the same code, the references: "to sections 163 septes and 217 septies" are replaced by the words: "to section 217 septies and open the right to tax reduction under section 199 unvicie".
VI. - In the last sentence of the first paragraph of article 238 bis HH of the same code, the reference: "163 septdecies" is replaced by the reference: "199 unvicies".
VII. - In article 238 bis HK of the same code, the reference: "third paragraph of Article 163 septdecies" is replaced by the reference: "4 of Article 199 unviciees".
VIII. - In section 238 bis HL of the same code, the words: "of sections 163 sevendecies or 217 septies to the total net income or taxable income of the year or year in which they were deducted" are replaced by the words: "of section 217 septies to the taxable result of the fiscal year in which they were deducted or the resumption of the tax reduction under section 199
IX. - In the 1° of the IV of Article 1417 of the same code, the reference: "163 septdecies" is deleted.
X. - After article 1763 D of the same code, it is inserted an article 1763 E thus drafted:
"Art. 1763 E. - Where the administration determines that a corporation defined in section 238 bis HE has not complied with the undertaking provided for in second paragraph 3 of section 199 unvicie, the corporation is liable to a fine equal to 8% of the amount of the subscriptions paid by the taxpayers who have benefited from the rate plus the tax reduction provided for in the same section. »
XI. - In the 2nd of Article L. 221-31 of the monetary and financial code, the reference: "63 septdecies" is replaced by the reference: "199 unviciees".
XII. - A decree sets out the terms and conditions for the application of this article, including the reporting obligations.
I. - The general tax code is amended as follows:
1° After the article 220 octies, an article 220 duodecies is inserted as follows:
"Art. 220 duodecies. - I. - Companies that have a business of marketing audiovisual programs and formats subject to corporate tax may receive a tax credit for the expenses referred to in IV corresponding to transactions carried out for the sale of audiovisual program rights.
“II. - The companies listed in I must meet the following conditions:
« 1° Being independent of a television service editor. The distribution undertakings that meet the following conditions shall be deemed independent within the meaning of this section:
“(a) The television service publisher does not directly or indirectly hold more than 15% of its social capital or voting rights;
“(b) The company does not directly or indirectly hold more than 15% of the social capital or voting rights of the television service publisher;
"(c) No shareholder or group of shareholders holding, directly or indirectly, at least 15% of the social capital or voting rights of a television service publisher directly or indirectly holds more than 15% of the company's social capital or voting rights;
« 2° Contributing more than 80% of their turnover to the activity mentioned in I, to the marketing of audiovisual programs or formats originating in the European Union, and more than 60% to the marketing of French audiovisual programs or formats;
« 3° Have made a minimum turnover of EUR 85,000 for the commercialization of audiovisual programs or formats during the fiscal year prior to the year in which the tax credit referred to in I is calculated.
"III. - 1. Open the tax credit referred to in I the audio-visual programs or formats carried out entirely or mainly in the French language or in a regional language in use in France.
“2. Do not open the tax credit referred to in I:
“(a) Audiovisual works of a pornographic character or incitement to violence;
“(b) Any audio-visual document or program that only includes original creative elements.
"IV. - The tax credit, calculated for each fiscal year, is equal to 20% of the total amount of the following expenses in France:
« 1° Expenditures to promote the circulation of audiovisual programmes or formats in the international market:
“(a) The amount of to-values paid for the financing of production expenses;
“(b) The costs of restoration, creation of new mother bands in high definition, dubbing, captioning, duplication, digitization, reformatting and release of the rights of production companies that distribute their own programs;
« 2° Under artistic expenses: the share of the remuneration paid by the distribution company to the artists-interpreters of dubbing corresponding to the minimum wages provided by collective agreements and collective agreements as well as the related social expenses as they correspond to mandatory social contributions;
« 3° As part of the modernization of the work tool and job qualification:
“(a) The costs of technical hardware and software related to the online distribution of catalogues;
“(b) Expenditures related to IT investments for administrative and accounting tracking of sales, rights management or distribution to eligible persons;
"(c) Expenditures related to professional training in the functions of "marketing, marketing and exporting audiovisual programs.
"V. - Non-reimbursable public subsidies received by companies and directly earmarked for the IV expenses are deducted from the basis for calculating the tax credit.
"VI. - 1. The same expenses may not be entered both in the tax credit calculation basis referred to in I and in that of another tax credit.
“2. The same expenses cannot at the same time enter the basis for calculating the tax credit referred to in I and open the right to the benefit of financial support for the promotion of audiovisual works.
« VII. - For the calculation of the tax credit, the amount of eligible expenditures is capped to 80% of the distribution budget of the work.
« VIII. - The tax credit provided for in I shall apply within the limits set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001 concerning the application of sections 87 and 88 of the EC Treaty to minimize aids. » ;
2° After article 220 Q, an article 220 W is inserted as follows:
"Art. 220 W. - The tax credit set out in section 220 duodecies is charged on the corporate tax for the fiscal year in which the expenditures defined in section IV of the same section were exposed. If the amount of the tax credit exceeds the tax due under that fiscal year, the surplus is returned. »
II. - I applies for fiscal years ended December 31, 2006 to December 31, 2008.
I. - Chapter I of title IV of the Film Industry Code is as follows:
“Chapter I
« Tax on the price of admissions to the sessions organized in the cinema shows establishments
“Art. 45. - It is collected a seated tax on the price of admissions to the sessions organized by the operators of film shows establishments located in metropolitan France, regardless of the process of fixation or transmission and the nature of the support of the works or films or audiovisual documents represented therein. The operators and representations concerned are those subject to this code.
"The price of admissions to the sessions is the price actually paid by the viewer or, in the event of an access to the cinema offering multiple admissions, the reference price per place on which the operator of the film show establishment is committed and which is the basis of the distribution of the revenues between the latter and the distributor and the persons entitled to each film or audiovisual work or document.
"An establishment of cinema shows means a room or a set of cinema shows located in a specific location and being the object of an autonomous operation. An ambulatory operation is considered to be such an establishment.
“Art. 46. - The tax is calculated by applying a rate of 10.72 per cent on the price of admissions to the sessions organized by film show operators.
"This rate is multiplied by 1.5 in the event of representation of film or audiovisual works or documents of a pornographic nature or incitement to violence. The film shows to which these provisions apply are designated by the Minister responsible for culture after notice of the Film Classification Commission.
“Art. 47. - The tax is due, monthly and for film weeks completed during the month in question, by the operators who, under each film show establishment, organize at least two sessions a week.
"Responsibles must complete, for each film show establishment, a statement in accordance with the model approved by the National Centre for Cinematography and with the indications necessary to determine the plate and to collect the tax.
"This statement is filed at the National Centre for Cinematography in a single copy before the 25th of the month following the month in which taxable transactions were carried out. It must be transmitted electronically. Failure to comply with this obligation entails the application of a 0.2% increase in the amount of rights corresponding to statements filed under another procedure.
"Responsibles shall pay to the accounting officer of the National Centre for Cinematography the amount of the tax when filing their return.
"The tax payment is not due as long as its monthly amount per film show establishment is less than EUR 80.
“Art. 48. - The declaration referred to in section 47 is controlled by the services of the National Centre for Cinematography.
"For this purpose, officers authorized by the Director General of the National Centre for Cinematography may apply to tax payers all information, justifications or clarifications related to this statement.
"They can also examine the relevant documents on site. Prerequisitely, a notice of passage is sent to the debtors so that they can be assisted by counsel.
"The obligation of professional secrecy, as defined in sections 226-13 and 226-14 of the Criminal Code, applies to all persons called to intervene in the plate, control, recovery or litigation of the tax.
“Art. 49. - I. - 1. When the officers referred to in section 48 note a deficiency, inaccuracy, omission or concealment in the elements used as the basis for the calculation of the tax, they shall send to the debtor a correction proposal that must be reasoned in such a way as to allow the person to make his observations or to make his acceptance known. This proposal refers to the amount of rights and sanctions. It states, under penalty of nullity, that the taxpayer has the right to be assisted by counsel of his choice to discuss or respond to the proposed rectification. It is notified by registered fold to the debtor who has a period of thirty days to present his observations. A reasoned response is addressed to the debtor in the event of a rejection of his observations.
"When the debtor has not filed his statement within the time limits set out in the third paragraph of section 47 and has not regularized his or her situation within thirty days of receiving a notice of a notice of a notice of a pleading, to have to produce it within that time limit, the agents referred to in section 48 may, on an ex officio basis, establish the tax base on the basis of the elements specific to the establishment or, by default, The basis or elements used for the calculation of ex officio taxation and their method of determination shall be notified to the debtor at least thirty days before the collection of taxation.
“2. The rights recalled in the cases referred to in 1 are increased by 10%. The rate of the increase is increased to 40% in the event of a failure to file the return within the time limit set out in the third paragraph of section 47, where the debtor failed to regulate his or her situation within 30 days of receiving the stay.
"The failure to produce within the time limits of the declaration referred to in section 47 shall result in the application on the amount of rights resulting from the late filing of an increase of:
"(a) 10% in the absence of a stay or in the event of the filing of the declaration within thirty days of receipt of a stay, notified by registered fold, of having to produce it within that time limit;
"(b) 40% where the return has not been filed within 30 days of receiving a notice of a notice of a notice of a notice of a notice to be made by registered fold, of having to produce it within that time limit.
"The sanctions referred to in this article shall not be pronounced before the expiry of a period of thirty days from the notification of the document by which the National Centre for Cinematography has communicated to the relevant debtor the penalty it proposes to apply, the reasons of the document and the possibility available to the interested party to submit its observations within that period.
“3. The right of resumption of the National Centre for Cinematography shall be exercised until 31 December of the third year following that in respect of which the tax became payable.
“4. The limitation shall be interrupted by the filing of the declaration referred to in article 47, by the sending of the rectification proposal referred to in 1 of this I and by all other common law acts.
« 5. The claims are addressed to the National Centre for Cinematography and are presented, educated and deemed to be taxed on turnover.
“II. - In the absence of payment of the tax on the legal due date, the accounting officer of the National Centre for Cinematography shall notify a notice of recovery against the debtor including the amount of the fees and increases due under this section I and of the increases and delayed interests referred to in section 50 that are the subject of the notice.
"The collection of the tax is carried out by the accounting officer of the National Centre for Cinematography in accordance with the procedures, terms and conditions, and under the applicable security rights, guarantees and penalties for tax on turnover. The latter may obtain from the administration of the taxes the information necessary to collect the tax.
"The challenges related to the notice of recovery and forced recovery measures are addressed to the accounting officer of the National Centre for Cinematography and are presented, instructed and judged in accordance with the rules applicable to revenue taxes.
"Art. 50. - The partial payment or default of payment of the tax within the legal period results in the application:
“(a) Of a 5% increase on the amount of money that has been deferred or eliminated in whole or in part. This increase is not due when the late filing of the return is accompanied by the total payment of the tax;
“(b) From a late interest to a rate of 0.4% per month on the amount of fees that were not paid on the due date. »
II. - The 1° A of Article 50 of Law No. 2005-1719 of 30 December 2005 referred to above is thus written:
“(a) The proceeds of the tax on the price of admissions to the sessions held in the cinematographic entertainment establishments set out in sections 45 to 50 of the Film Industry Code; "
III. - In all legislative and regulatory texts, the words: "additional tax at the price of places", "special tax provided for in section 1609 of the Duovicies of the General Code of Taxes", "additional special tax at the price of places" and "special tax included in the price of tickets to the cinema shows" are replaced by the words: "tax on the price of entries to the sessions organized in the cinema shows establishments".
IV. - A. - Section 290 quater of the general tax code is amended as follows:
1° I is thus modified:
(a) The first paragraph is as follows:
"On the venues where shows are organized with an entrance price, operators must issue a ticket to each viewer or record and keep in a computerized system the input data, before access to the venue. » ;
(b) In the second paragraph, the words: "institutions" are replaced by the words: "a place";
2° In II, the words: "in application of I" are replaced by the words: "and they do not have a computerized system provided for in I".
B. - After the second paragraph of Article L. 26 of the Tax Procedures Book, it is inserted a paragraph as follows:
"They have immediate access to the data stored in dematerialized ticketing systems, as well as to the clearing of the information. »
V. - I to III applies for the fee due to the price of the entries issued as of January 1, 2007. The IV applies effective January 1, 2007.
Section 1609 Duovicies of the General Tax Code applies for tax due on entries issued until December 31, 2006, notwithstanding the fact that the film week is not completed on that date.
Section 1609 duovicies of the same code is repealed for entries issued as of January 1, 2007.
By derogation from the third paragraph of section 47 of the Film Industry Code, the statement referred to in this article may, until June 30, 2007, be transmitted by any other means than electronic transmission to the National Film Centre.
I. - In the b of article 1609 undecies of the general tax code, the words: "the use of reprography" are replaced by the words: "reproduction or printing apparatus".
II. - Article 1609 terdecies of the same code is amended as follows:
1° In the first paragraph, the words: "the use of reprography" are replaced by the words: "reproduction or printing devices";
2° In the second paragraph, the word "reprography" is replaced by the words "reproduction or printing";
3° In the last paragraph, the rate: "3%" is replaced by the rate: "2.25%".
III. - In article 1609 undecies of the same code, the words "taxation" and " royalties" are replaced by two times, respectively, by the words "tax" and "taxes".
IV. - In the first and last paragraphs of articles 1609 duodecies and 1609 terdecies of the same code, the word " royalty" is replaced by the word "tax".
V. - In the first sentence of article 1609 quaterdecies of the same code, the word " royalties" is replaced by the word "taxes".
VI. - This article comes into force on 1 January 2007.
The last paragraph of Article 302 bis MB of the General Tax Code is as follows:
"The debts whose variable portion of the contribution due to the years 2003, 2004 and the tax periods beginning in 2005, 2006 and 2007 are greater than 20% in total of the sums paid for the year 2002 under the parafiscal taxes established by Decrees 2000-1297 to No. 2000-1299 inclusive and No. 2000-1339 to No. 2000-1344 inclusive of 26 December 2000 are authorized to charge the amount calculated on that amount. »
By derogation from the period provided for in the penultimate sentence of the fifth paragraph of section 37 of Act No. 77-2 on Architecture, the inclusion in the annex to the regional table of architects under the title of holder of receipt may be requested within six months of the coming into force of this Act. This registration gives rise to a fixed fee of EUR 500 for the benefit of the State.
I. - In the 2nd of Article 218 of the Customs Code, after the words "seven meters" are inserted the words: "and whose engine power is less than 22 CVs".
II. - The table in section 223 of the same code is amended as follows:
1° The twelfth line is replaced by two lines as follows:
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
2° In the fifteenth line of the last column, the words: "from 7 meters and more" are deleted;
3° In the seventeenth row of the last column, the amount "10 EUR" is replaced by the amount "13 EUR";
4° In the eighteenth row of the last column, the amount "12 EUR" is replaced by the amount "15 EUR";
5° In the nineteenth row of the last column, the amount "25 EUR" is replaced by the amount "32 EUR";
6° In the twentieth row of the last column, the amount "28 EUR" is replaced by the amount "36 EUR";
7° In the twenty-first line of the last column, the amount "31 EUR" is replaced by the amount "40 EUR";
8° In the twenty-second line of the last column, the amount "35 EUR" is replaced by the amount "45 EUR";
9° In the last row of the last column, the amount "45.28 EUR" is replaced by the amount "57.96 EUR".
III. - Article 224 of the same code is amended as follows:
1° 3 is thus written:
“3. Are exempt from the right to francization and navigation:
" - boats belonging to water sports schools that fall under associations approved by the Minister responsible for sports;
" - crafts mainly by human energy whose characteristics are fixed by decree;
" - boats classified as historical monuments in accordance with Article L. 622-1 of the Heritage Code;
" - boats of heritage interest having received the label of the Maritime and River Heritage Foundation, under conditions fixed by decree. » ;
2° The 4 is thus modified:
(a) In the second paragraph, the rate: "25 %" is replaced by the rate: "33 %";
(b) In the third paragraph, the rate: "50%" is replaced by the rate: "55%";
(c) In the last paragraph, the rate: "75%" is replaced by the rate: "80%".
Section 963 of the General Tax Code is amended as follows:
1° The IV is supplemented by a sub-item:
"The issuance of a motor pleasure craft licence is subject to the payment by the holder of a fixed fee of EUR 60. » ;
2° The V is supplemented by a sub-item:
"The right to review the coastal option, the inland water option, the offshore extension and the large inland water supply is set at EUR 38. »
Article 1635 bis M II of the General Tax Code reads as follows:
“II. - The amount of the tax is fixed annually by order within the following limits:
"1° 38 EUR for motor vehicles for the carriage of goods whose total weight is less than or equal to 3.5 tonnes;
"2° 135 EUR for motor vehicles for the carriage of goods whose total weight is greater than 3.5 tonnes and less than 6 tonnes;
"3° 200 EUR for motor vehicles for the carriage of goods with a total permissible load greater than or equal to 6 tonnes and less than 11 tonnes;
"4° 305 EUR for motor vehicles for the carriage of goods with a total permissible load greater than or equal to 11 tonnes, road tractors and public passenger vehicles.
"The limits mentioned in 1° to 4° are applicable until December 31, 2011. »
Article L. 621-5-3 of the monetary and financial code is amended as follows:
1° After the first paragraph of the second paragraph, a sub-item is inserted:
"The same contribution is due in case of redemption of securities within the framework of the redemption program that the issuer implements. » ;
2° The a du 3° is thus modified:
(a) In the first sentence, the words "over EUR 2,000 and less than or equal to EUR 3,000" are replaced by the words "over EUR 3,000 and less than or equal to EUR 5,000";
(b) In the last sentence, the amount "250,000 EUR" is replaced by the words "an amount fixed by decree and greater than 250,000 EUR and less than or equal to 1.5 million euros";
3° In the c of 3°, the rate: "0.3%" is replaced by the rate: "0.9%".
At the beginning of the second paragraph of Article 265 of the Customs Code, the words: "For the year 2006" are replaced by the words: "From January 1, 2006".
I. - The last sentence of the first paragraph of Article 265 bis A of the Customs Code is deleted.
II. - I comes into force on January 1, 2007.
In the 2° of the III of section 266 quindecies of the Customs Code, the reference: "a" is replaced by the references: "a and d".
I. - In article L. 2322-1 of the general code of public property, the references: "Articles 1724 and 1724 A" are replaced by the reference: "Article 1724".
II. - Section L. 2322-3 of the same code is repealed.
III. - Article L. 2323-1 of the same code is as follows:
"Art. L. 2323-1. - A collection title is sent by the public accountant to any debtor of goods, royalties and sums of any kind, referred to in Article L. 2321-1, not having been the subject of a spontaneous payment on the date of their due diligence.
"A decree in the Council of State sets out the modalities for the application of this article. »
IV. - Article L. 2323-2 of the same code is as follows:
"Art. L. 2323-2. - In the absence of payment of the sums mentioned on the title of collection or the bet of Article L. 2323-11, the competent public accountant shall send a reminder letter to the debtor before the notification of the first act of prosecution to give rise to costs. »
V. - Article L. 2323-4 of the same code is as follows:
"Art. L. 2323-4. - If, for goods, royalties and sums of any kind referred to in Article L. 2321-1, the recall letter was not followed by the payment of the amount due or the implementation of Article L. 2323-11, the competent public accountant may, at the expiry of a period of twenty days after one or the other of these formalities, initiate proceedings under the conditions laid down in Articles L. 259. »
VI. - Article L. 2323-6 of the same code is as follows:
"Art. L. 2323-6. - The costs of prosecution shall be borne by the debtors of the goods and royalties of the field of the State, the territorial authorities, their groupings and their public institutions under the conditions laid down in article 1912 of the General Code of Taxes. »
VII. - Article L. 2323-8 of the same code is as follows:
"Art. L. 2323-8. - Accountants of the Treasury responsible for recovering goods, royalties and sums of any kind, referred to in section L. 2321-1, who have failed to prosecute a retarded debtor for four consecutive years from the day of the issuance of the collection title referred to in section L. 2323-1, lose their appeal and are deprived of any right and action against that debtor.
"The four-year period referred to in the first paragraph shall be interrupted by any act involving recognition by the debtor or by any interim statute of limitation. »
VIII. - Article L. 2323-11 of the same code is as follows:
"Art. L. 2323-11. - The debtor who challenges the existence of the debt, its amount or its enforceability may object to the performance of the collection title referred to in Article L. 2323-1.
"A decree in the Council of State determines the modalities for the application of this article. »
IX. - Article L. 2323-12 of the same code is as follows:
"Art. L. 2323-12. - The debtor who contests the validity in the form of an act of prosecution issued against him to recover the goods, royalties and sums of any kind, referred to in Article L. 2321-1, may object to his execution. This opposition is brought before the competent judge to rule on the merits of the law.
"A decree in the Council of State determines the modalities for the application of this article. »
X. - In the 3rd of Article L. 5311-2 of the same code, the references: "Articles L. 2322-2 and L. 2322-3" are replaced by the reference: "Article L. 2322-2".
XI. - This article comes into force on 1 January 2007.
I. - Section L. 2333-10 of the General Code of Territorial Communities is amended as follows:
1° I is thus modified:
(a) At the end of 1° and at the beginning of the fifth paragraph of 4°, the amount "0.308 EUR" is replaced twice by the amount "0.80 EUR";
(b) In the first paragraph of 3° and 4° and in the third paragraph of 5°, the amount "1.52 EUR" is replaced, three times, by the amount "3.20 EUR";
(c) In the sixth paragraph of the 4th paragraph, the amount "US$ 0.76" is replaced by the amount "US$ 1.60";
(d) In the penultimate paragraph of 5°, the amount "2,29 EUR" is replaced by the amount "4,80 EUR";
(e) In the second, fifth and sixth paragraphs of the 4th and in the third and fourth paragraphs of the 5th, the number: "100,000" is replaced, five times, by the number: "30,000";
2° The first sentence of the second sentence is as follows:
"These rates are recorded annually in a proportion equal to the growth rate of the overall operating staffing. » ;
3° In the second paragraph of the III, the number: "100 000" is replaced by the number: "30,000".
II. - The Government tabled before Parliament, by 30 September 2007, a report on the prospects for tax reform under articles L. 2333-6 to L. 2333-25 of the general code of territorial authorities.
I. - Article 285 ter of the Customs Code is amended as follows:
1° In the fifth paragraph, the words: "classified as seaside resorts" are replaced by the words: "Lands erected as classified tourist stations within the meaning of Article L. 133-13 of the Tourism Code";
2° In the last paragraph, the year: "2006" is replaced by the year: "2011".
II. - 1° of the I comes into force within six months of the publication of the decree mentioned in Article L. 133-18 of the Tourism Code.
2° of I comes into force as of January 1, 2007.
I. - Article 285 septies of the Customs Code is as follows:
"Art. 285 septies. - I. - As an experiment in the Alsace region and until 31 December 2012, vehicles for the carriage of goods alone or for the carriage of a trailer and the articulated assemblies whose total authorized load or total authorized rolling weight is equal to or greater than twelve tons are subject, when they take highways, national roads or portions of roads belonging to territorial authorities that may constitute alternative routes to highways on highways
"The roads affected by the tax are set by decree in the Council of State, on the proposal of their legislative assemblies for those belonging to territorial authorities.
"The tax is not applicable to vehicles of general interest defined in section R. 311-1 of the road code and to vehicles specially designed for the carriage of persons.
"The tax debtor is the owner of the freight vehicle or tractor of an articulated package referred to in the first paragraph or, if the above-mentioned vehicle is subject to a lease agreement or a lease contract of two years or more, the tenant or the sub-locatary.
“II. - The amount of the tax is determined by reference to categories of vehicles determined by joint order of the Minister for Transport and the Minister for Customs.
"It is included between EUR 0.015 and EUR 0.2 per axle and per kilometre.
"This tax is collected for the benefit of the community that owns the road.
"Amount and recovery fee is charged from the proceeds of the tax collected for the benefit of communities other than the State. The rate is set at 5%. The executive bodies of the local authorities concerned, after deliberation of their legislative bodies, also sign a convention with the State to finance the costs of the investment of the equipment necessary for the operation and maintenance of the device, the payment of the tax and the control operations established on their network.
"A joint order of the Minister for Transport and the Minister for Customs sets the tax rate when the track is in the public domain of the State. When the route is owned by a community other than the State, the rate is fixed by order of the Minister for Transport and the Minister for Customs on the proposal of the legislative body of the community.
"III. - Payment is made prior to the borrowing of a road or portion of a road subject to the tax. It may also be carried out monthly by registered debtors. The conditions of accreditation are defined by order.
"For the purpose of establishing the tax base, the creation of an automated processing of personal data is authorized, in accordance with the terms set out in Act No. 78-17 of 6 January 1978 on computers, files and freedoms. The creation of this database for the collection of information relating to borrowed taxable routes, tax-taxed vehicles and routes made on each route taxable by debtors can be entrusted to a private provider.
"The authorized debtor shall establish its declaration on the basis of the data recorded in the above-mentioned automated processing.
"Recorded debtors, customs officers and, where appropriate, persons authorized by the private provider referred to in the second paragraph shall be provided with personal data recorded in the above-mentioned automated processing.
"IV. - The tax is collected by the administration of customs and indirect duties, under the same rules and under the same guarantees, sanctions and privileges as with respect to customs. Offences are sought, found and punished, prosecutions are carried out and proceedings are investigated and judged as in customs matters.
"On roads or portions of roads subject to this tax, the driver of a taxable vehicle must submit to the customs officers, national police officers, national gendarmerie and land transport controllers any evidence of his or her regular situation under the tax.
"The above-mentioned officers have for the purpose of implementing the controls of the investigative powers granted to them by the specific texts applicable to them.
"The findings regarding the non-payment of the tax made by licensed automatic control devices are believed to the contrary.
"The failure to pay the tax results in an ex officio taxation equal to the proceeds of the tax corresponding to the maximum course that may have been carried out, the terms of which are fixed by decree.
"V. - The terms of application of this article are determined by decree in the Council of State.
"VI. - Parliament is before the Government, by 31 December 2012, of an assessment report of this article. »
II. - Article 412 of the same code is supplemented by a 10° as follows:
« 10° Any omission or irregularity that has the purpose or result of eliminating or impairing the recovery of the tax referred to in section 285 septies. »
I. - After article 1383 F of the General Tax Code, an article 1383 G is inserted as follows:
"Art. 1383 G. - Territorial authorities and public institutions of inter-communal cooperation with clean taxation may, by deliberation under the conditions provided for in Article 1639 A bis, exempt from land tax on built properties, up to 25% or 50%, constructions for completed housing prior to the establishment of a technology risk prevention plan referred to in section L. 515-15 of the Environmental Code and located within the scope of exposure to the risks provided by the plan.
"Deliberation refers to the share of each territorial community or public institution of inter-communal cooperation with clean taxation and sets a single exemption rate for constructions located within the scope referred to in the first paragraph.
"In order to benefit from this exemption, the owner must, before January 1st of the first year from which the exemption is applicable, issue a declaration to the duty of the location of the property with all the identification elements of the building(s) referred to in the first paragraph. When the declaration is filed out of time, the exemption applies on or after January 1 of the year in which the declaration is filed.
"Where the conditions required for the exemption under section 1383 E and those provided for in the first paragraph of this section are met, the exemption under section 1383 E shall apply. »
II. - In the b of 2 of Article 1639 A quater, after the reference: "1382 C", is inserted the reference: "1383 G".
III. - I and II apply on the basis of the 2008 taxation.
I. - After the 3 of Article 1411 of the General Code of Taxes, it is inserted a 3 bis as follows:
« 3 bis Without prejudice to the slaughter provided for in 2 and 3, municipal councils may, by deliberation under the conditions provided for in section 1639 A bis, establish a 10% reduction in the average rental value of communal dwellings to taxpayers who are:
"1° Holders of the additional allowance referred to in Article L. 815-3 of the Social Security Code;
"2° Holders of the allowance for disabled adults referred to in articles L. 821-1 et seq. of the Social Security Code;
« 3° Achieved by a disability or disability that prevents them from subverting through their work to the needs of existence;
"4° Holders of the disability card referred to in Article L. 241-3 of the Code of Social Action and Families;
« 5° Or who occupy their homes with people from 1° to 4°.
"For the purposes of this section, the taxpayer shall, before January 1st of the first year in respect of which the taxpayer may benefit from the slaughter, a statement containing all the elements justifying his or her situation or accommodation of persons referred to in the 5°. When the return is filed out of time, the filing shall apply on or after January 1 of the year following the year in which the return is filed.
"In the following years, the evidence is sent to the request of the administration. In the absence of an answer or in the event of an insufficient response, the slaughter is removed from the year in which the evidence was requested.
"When the taxpayer no longer meets the requirements for the benefit of the slaughter, the taxpayer must notify the administration by December 31 of the year in which the taxpayer no longer meets these conditions. Slaughter is removed from the following year. »
II. - I is applicable on the basis of the 2008 taxation.
Article 1457 of the General Tax Code is supplemented by a 3° as follows:
« 3° The sale activity of goods and services at home by demarcation of person to person or by meeting carried out by persons referred to in 20° of Article L. 311-3 of the Social Security Code and whose total gross remuneration, collected under this activity during the reference period defined in Article 1467 A, is less than 16.5 per cent of the annual ceiling amount referred to in Article L. 241-3 of the Social Security Code. »
I. - The 1st of Article 1458 of the General Code of Taxation is supplemented by the words: "and the companies whose capital is held predominantly by cooperative companies of press messaging that entrust them with the execution of grouping and distribution operations pursuant to Article 4 of Act No. 47-585 of 2 April 1947 relating to the status of companies of grouping and distribution of periodic newspapers and publications".
II. - I applies to taxation as of 2007.
I. - Section 1469 of the General Tax Code is amended as follows:
1° The 2° is thus modified:
(a) After the words: "depreciation duration", the words are inserted: ", determined in accordance with the 2nd of Article 39,";
(b) It is added a paragraph to read:
"The application of the component method referred to in section 237 septies shall not affect the depreciation period of the property to which the company or another member of the professional tax that is related to it within the meaning of the 3rd quater of this section had at the closing date of the last fiscal year opened before January 1, 2005. » ;
2° It is added a 6° as follows:
« 6° It is not taken into account the rental value of spare parts, with the exception of those that can only be used with a fixed tangible capital asset, and security parts. »
II. - In the first paragraph of the second paragraph of the second paragraph of the article 1635 sexies of the same code, the references: "at 1°, 2° and 3°" are replaced by the references: "at 1°, 2°, 3°, 3° bis, 3° quater, 5° and 6°".
III. - After the fourth paragraph of the second paragraph of article 1647 B sexies of the same code, it is inserted a paragraph as follows:
"Also make consumption of goods and services from third parties the costs of large maintenance and large visits incurred during the fiscal year, including when their estimated cost at the time of the acquisition or creation of the principal capital to which they relate was recorded in the assets of the balance sheet. »
IV. - I and II apply on the basis of the 2006 taxation, in the event of establishment or change of operator or activity in 2005, and from 2007 in the other cases.
The III applies on the basis of the 2007 taxation.
V. - Within nine months of the promulgation of this Act, the Government shall submit to Parliament a report assessing the impact of the new accounting standards, which have been applicable since January 1, 2005, on the corporate tax bases, particularly in respect of the professional tax.
I. - 1 of Article 1517 of the General Tax Code is supplemented by three paragraphs as follows:
"Territorial authorities and public institutions of intercommunal cooperation with a clean taxation may, by a consistent deliberation under the conditions set out in I of Article 1639 A bis, limiting the increase in the rental value of the premises assigned to the specified dwelling in accordance with section 1496 where this increase is the result exclusively of the recognition of changes in physical or environmental characteristics and is greater than 30% of the rental value of the year before that of taking into account these changes.
"The increase in the rental value referred to in the second preambular paragraph shall be retained by one third in the first year, by two thirds in the second year and in full from the third year following that of the recognition of the changes.
"Deliberation must be taken by all communities and public institutions of inter-communal cooperation with a clean tax that receive a tax based on the rental value of the premises for which the changes referred to in the second paragraph were found. »
II. - I is applicable on the basis of the 2008 taxation.
After the ninth paragraph (2°) of Article L. 2224-2 of the General Code of Territorial Communities, it is inserted a 3° as follows:
« 3° Regardless of the population of municipalities and groups of local authorities, public services for the disposal of household and assimilated wastes, at the institution of the removal fee for domestic garbage and for a maximum of four fiscal years. »
I. - After Article 1529 of the General Tax Code, an article 1530 is inserted as follows:
"Art. 1530. - I. - Municipalities may, by deliberation under the conditions provided for in Article 1639 A bis, establish an annual fee on commercial sinters located in their territory.
"However, public institutions for inter-communal cooperation in clean taxation with a competence to develop areas of commercial activities may, by deliberation under the conditions set out in I of Article 1639 A bis, establish this tax instead of the commune.
“II. - The tax is payable for the property assessed under section 1498, with the exception of those referred to in section 1500, which are no longer assigned to an activity within the scope of the professional tax defined in section 1447 for at least five years as of January 1 of the taxation year and which have remained unoccupied during the same period.
"For taxation purposes, the municipal council or the governing body of the public inter-communal co-operation institution shall communicate annually to the administration of taxes, before October 1 of the year preceding the taxation year, the list of addresses of property likely to be affected by the tax.
"III. - The tax is paid by the debtor of the land tax within the meaning of section 1400.
"IV. - The tax base is the net income used as the basis for the land tax on the built properties defined by section 1388.
"V. - The tax rate is set at 5% in the first taxation year, 10% in the second and 15% in the third year. These rates may be doubled by the municipal council or the board of the public intercommunal cooperation institution.
"VI. - The tax is not payable when the lack of operation of the property is independent of the taxpayer's will.
« VII. - The control, recovery, litigation, guarantees and penalties of the tax are governed as with respect to land tax on built properties.
« VIII. - Debates granted under the VI or as a result of an imposition wrongly established under the II are the responsibility of the municipality or public institution of intercommunal cooperation. They apply to the monthly duties of taxes and taxes collected by role. »
II. - I applies on the basis of the 2008 taxation.
I. - After the b of Article 1601 of the General Tax Code, a c is inserted as follows:
"(c) An additional right by a national, assigned by the regional chambers of trades and crafts, or, in overseas departments and communities, by the chambers of trades and crafts, to the financing of training activities, in the sense of articles L. 900-2 and L. 920-1 of the labour code, of artisanal business leaders in the management and development of these and managed on an annexed account. This right is set at 0.12% of the annual amount of the social security cap effective January 1 of the taxation year. »
II. - In the last paragraph of section 1601 B of the same code, the rate: "0.24%" is replaced by the rate:
" 0.17%."
III. - Section 8 of Order No. 2003-1213 of 18 December 2003 on measures to simplify the formalities concerning companies, independent workers, associations and employers is amended as follows:
1° In the first paragraph of 1° of II, the words "self-employed" are replaced by the words "business leaders";
2° The first paragraph of the III is thus amended:
(a) In the first sentence, the words "self-employed" are replaced by the words "business leaders";
(b) After the words: "and administered", the end of the second sentence is thus written: "by interested professional organizations. » ;
3° The IV is thus written:
"IV. - The contribution referred to in the II is allocated to the training insurance fund for business leaders registered in the trades directory referred to in the III. Funding from the state and local authorities can contribute to this fund. » ;
4° The X is thus modified:
(a) In the first paragraph, the words "in VII and VIII" are replaced by the word "in";
(b) The second paragraph is deleted;
5° In the second sentence of the first paragraph and the second paragraph of the XI, the words: "for the benefit of the training insurance fund referred to in the III of this section" are replaced by the words: "in the conditions specified by instruction of the Minister responsible for crafts".
IV. - In the first paragraph of Article L. 953-2 of the Labour Code, the words "self-employed" are replaced by the words "business leaders".
V. - The third paragraph of Article L. 961-10 of the same code is deleted.
VI. - I to V apply as of January 1, 2008.
I. - In the first sentence of the second paragraph of Article 1607 ter of the General Tax Code, the words: "every year" are replaced by the words: "before December 31 of each year, for the following year."
II. - For public land establishments that first receive the tax referred to in section 1607 ter of the General Tax Code for 2007, the amount of the tax is determined and notified before March 31, 2007.
III. - Section 1609 A of the General Tax Code is repealed.
IV. - In article 199 ter N of the same code, the reference "to 1° to 4° of the I" is replaced by the reference "to the I".
V. - The eighth paragraph of Article 1585 A of the same code is deleted.
VI. - Article 1585 C II of the same code is supplemented by a paragraph as follows:
"In addition, the municipal council may waive the local tax of equipment on the reconstruction of buildings of a heritage interest to the community and subject to a specific authorization procedure, such as the old alpine chalets or the summer buildings within the meaning of section L. 145-3 of the urban planning code. »
VII. - In the last paragraph of Article 1585 D of the same Code, the words: "fixed to the date of promulgation of the Corrigendum Financial Law for 2001 (No. 2001-1276 of 28 December 2001)" are replaced by the words: "fixed to 1 January 2007 by Act No. 2006-872 of 13 July 2006 establishing a national commitment to housing".
VIII. - In the first sentence of article 238 bis HY of the same code, the reference: "1756" is replaced by the reference: "1649 nonies A".
IX. - Article 1519 of the same code is amended as follows:
1° In the first paragraph of 1°, 1° bis, 1° ter and 2° of II and in the first and last paragraphs of IV, the word "rates" is replaced by the word "rates";
2° The IV is supplemented by a sub-item:
"The rates are rounded to the next 16th Euro. »
X. - Section 1587 of the same code is amended as follows:
1° In the first paragraph of 1°, 1° bis, 1° ter and 2° of II and in the first and second paragraphs of the III, the word "rates" is replaced by the word "rates";
2° The III is supplemented by a sub-item:
"The rates are expressed as set out in the third paragraph of Article 1519 IV. »
XI. - In the last paragraph of Article 1599 quinquies A of the same code, the date: "March 31" is replaced by the date: "April 30".
XII. - In the last paragraph of Article L. 136-6 of the Social Security Code, the words "and, in Article 150-0 D bis," are replaced by the words: ", in 150-0 D bis and".
XIII. - Section 1840 G of the General Tax Code is amended as follows:
1° In the II, the reference: "to the b of the 2°" is replaced by the references: "to b of the 2° and 7°";
2° In the III, after the words: "from the sixth paragraph of the 2nd", the words are inserted: "and from the fifth paragraph of the 7th".
XIV. - In article 200 B of the same code, after the references: "8 to 8 ter", the comma is deleted.
XV. - In the I of Article 208 C bis of the same code, after the reference: "208 C", it is inserted a comma.
XVI. - In the first paragraph of the second paragraph of Article L. 80 B of the Tax Procedures Book, the reference: "44 octies" is replaced by the reference: "44 octies A".
XVII. - 1. I, II and III apply on the basis of the 2007 taxation.
2. IX and X apply as of January 1, 2007.
3. XI applies for the contribution to the development of learning due to remuneration paid as of January 1, 2006.
The first paragraph of section 6-1 of Act No. 89-1007 of 31 December 1989 on the body of air navigation control engineers is thus amended:
1° The first sentence is amended to read:
(a) After the word: "benefit," the words are inserted: "if they justify fifteen years of actual service performed in this body for those titularized in the body from January 1, 2007,";
(b) The words: "to 108 %" are replaced by the words: ", beginning January 1, 2007, to 118 %";
(c) The percentage: "54 %" is replaced by the percentage: "64 %";
2° After the first sentence, a sentence as follows:
"For those of them removed under these conditions, between January 1, 2004 and December 31, 2006, the amount of the supplementary temporary allowance is set at 118% as of January 1, 2007 for the remaining period to be run to reach the first eight years of collection of this allowance. » ;
3° Three sentences are added:
"In the event of cumulative remuneration, of any kind, with the payment of the supplementary allowance, the benefit of the allowance shall be suspended immediately, for the duration of the activity; unduly perceived amounts are set aside. The resumption of the payment of the supplementary temporary allowance shall take place from the month following the date of termination of the activity. The total duration of perception of the supplementary temporary allowance cannot exceed thirteen years. »
I. - Section 42 of Act No. 95-115 of 4 February 1995 on the development and development of the territory is amended as follows:
1° In the second paragraph, after the words: "responsive urban areas", the words are inserted: ", the employment basins to revitalize";
2° After the 3rd it is inserted a 3 bis as follows:
« 3 bis The revitalized employment pools are recognized by regulation among the territories in which the majority of the assets reside and work and which cover in 2006 areas characterized by:
« 1° An unemployment rate as at 30 June 2006 above three points at the national rate;
« 2° A negative average annual population variation between the last two known censuses of absolute value at 0.15 per cent;
« 3° A negative average annual change in total employment between 2000 and 2004 in absolute terms at 0.75%.
"The statistical references used to determine these employment basins are set by regulation. »
II. - After article 44 undecies of the general tax code, it is inserted an article 44 duodecies as follows:
"Art. 44 duodecies. - I. - Taxpayers who create activities between January 1, 2007 and December 31, 2011 in the revitalized employment pools defined in the 3 bis of section 42 of Act No. 95-115 of February 4, 1995 for the development and development of the territory are exempt from income tax or corporate tax on the basis of the benefits derived from the activities established in the employment basin
"The benefit of the exemption is reserved for taxpayers engaged in industrial, commercial or artisanal activities within the meaning of section 34 and 5° of I of section 35, with the exception of the furniture and rental of residential or agricultural buildings within the meaning of section 63, under the conditions and limits set out in this section. The exemption applies under the same conditions and limits to companies subject to tax on companies engaged in non-commercial business within the meaning of 1 of section 92.
"The exemption does not apply to the creations of activities in the revitalized employment pools resulting from the transfer of an activity previously performed by a taxpayer that has benefited from one or more of the five years prior to the transfer of sections 44 sexies, 44 octies, 44 octies A and 44 septies or the land use allowance.
"The exemption does not apply to taxpayers who create an activity in the context of a transfer, concentration or restructuring of pre-existing activities carried out in the revitalized or revitalized employment pools, except for the remaining period of time, if the resumed or transferred activity benefits or has benefited from the exemption regime provided for in this section.
"When a taxpayer whose non-sedentary activity is located in an employment pool to be revitalized but carried out in whole or in part outside of such an employment pool, the exemption applies if the taxpayer employs at least one full-time sedentary employee, or equivalent, performing its duties in the premises assigned to the activity or if the taxpayer realizes at least 25% of its turnover at the customer base
“II. - The exempt benefit for a taxation year or fiscal year shall be that declared in accordance with the terms and conditions set out in sections 50-0, 53 A, 96 to 100, 102 ter and 103, lessened by the following gross products that remain taxable under the conditions of common law:
“(a) Products of shares or shares of companies, results of companies or organizations subject to the regime provided for in Article 8, when they do not come from an activity carried out in an employment pool to revitalize, and results of sale of corporate securities;
“(b) Products related to grants, liberalities and debt abandonment;
"(c) Products of receivables and financial transactions for the amount that exceeds the amount of the financial expenses incurred in the same fiscal year or taxation year if the taxpayer is not a credit institution referred to in section L. 511-1 of the monetary and financial code;
"(d) Products derived from industrial and commercial property rights when these rights do not originate in the activity carried out in a revitalized employment pool.
"When the taxpayer does not exercise all of its activity in a revitalized employment pool, the exempt benefit shall be determined by affecting the amount resulting from the calculation so made of the ratio between, on the one hand, the sum of the tax elements to the occupational tax defined in section 1467, with the exception of the rental value of the means of carriage, related to the activity carried out in an employment basin For the purpose of fixing this report, the rental value of capital assets subject to a land tax is that determined in accordance with section 1467 to January 1 of the year in which the fiscal year or January 1 of the profit taxation year is closed.
"With the exception of the previous paragraph, the taxpayer engaged in a building rental activity is exempted only because of the profits from the only buildings located in a revitalization area. This provision applies regardless of the location of the lessor.
"When the activity is created in a zone of regional end aid, the exemption applies under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of 24 October 2006, concerning the application of Articles 87 and 88 of EC Treaty to national aids to regional end investment. Otherwise, it applies in the conditions and 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.
"III. - Where the taxpayer referred to in I is a corporation member of a tax group referred to in section 223 A, the exempt benefit is that of that corporation determined under the conditions set out in II of this section, within the limit of the overall result of the group.
"If the taxpayer meets the conditions required to benefit from the provisions of the plan under section 44 sexies or section 44 octies A and the plan under this section, the taxpayer may opt for the plan within six months of the beginning of the activity. The option is irrevocable.
"IV. - The declarative obligations of the persons and bodies concerned by the exemption are set by decree.
"V. - I to IV are applicable to taxpayers who create activities between January 1, 2007 and December 31, 2011 in revitalized employment pools referred to in the first paragraph of I."
III. - Article 223 nuns of the same code is supplemented by a paragraph as follows:
"Also exempt from the annual lump-sum taxation referred to in section 223 septies, companies whose results are exempted from corporate tax by application of section 44 duodecies, when they exercise all of their activity in revitalized employment pools. When the activity is created in a zone of regional end aid, the exemption applies for the period referred to in the first paragraph of the same section 44 duodecies and under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of 24 October 2006, concerning the application of sections 87 and 88 of the EC Treaty to national aids for regional purpose investment. Otherwise, it applies in the conditions and 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. - After article 1383 F of the same code, it is inserted an article 1383 H:
"Art. 1383 H. - Unless otherwise deliberated by the territorial community or by the public institution of intercommunal cooperation with a specific taxation under the conditions provided for in Article 1639 A bis, the buildings in the employment basins defined in 3 bis of section 42 of Act No. 95-115 of 4 February 1995 for the development and development of the territory are exempt from land tax on the properties built for a period of five years.
"The exemption applies to immovables that are attached between January 1, 2007 and December 31, 2011 inclusive to an establishment that meets the requirements for exemption under I quinquies A of section 1466 A. It applies effective January 1 of the year following the year in which the connection to a qualifying establishment was made, if it is later.
"This exemption ceases to apply as of January 1 of the year following that in which the immovables are no longer assigned to an activity in the scope of the professional tax.
"In the event of an operator change during an exemption period, the exemption period is maintained for the remaining period and under the conditions for the predecessor.
"The exemption covers the entire share of each territorial community or public institution of inter-communal cooperation with a specific tax.
"When the conditions required to benefit from the exemption under section 1383 A and the exemption provided for in this section are met, the taxpayer must opt for either of these plans before January 1 of the year in which the exemption takes effect. The option is irrevocable and applies to all communities.
"When the building is located in a regional end aid zone, the exemption applies under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of 24 October 2006, concerning the application of Articles 87 and 88 of EC Treaty to national aids to regional end investment. Otherwise, it applies in the conditions and 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 declarative obligations of persons and organizations concerned by the exemptions provided for in this article shall be determined by decree. »
V. - Article 1466 A of the same code is amended as follows:
1° After I quinquies, it is inserted an I quinquies A thus drafted:
"I quinquies A. - Unless otherwise decided by the territorial community or by the public institution of intercommunal cooperation with a specific taxation under the conditions provided for in I of Article 1639 A bis, companies are exempted from professional tax for the creations and extensions of establishments that they carry out between January 1, 2007 and December 31, 2011 in the revitalized employment basins defined in Article 42 bis of Law No. 95-115 of February 4, 1995 for the development and development of the territory.
"The exemptions provided for in the first paragraph of this I quinquies A shall be carried for five years from the year following the establishment or, in the event of an extension of establishment, from the second year following the establishment, on the entire share to each territorial community or public institution of intercommunal cooperation with its own taxation.
"In the event of an operator change during the exemption period, the exemption is maintained for the remaining period and under the conditions for the predecessor.
"The exemption does not apply to taxation bases for movable property transferred by a business from an establishment that, under one or more of the five years preceding the transfer:
“(a) given the payment of the land use allowance;
“(b) Or has benefited, for the purpose of laying the foundations for the transferred property, from the exemption provided, as the case may be, to sections 1465, 1465 A and 1465 B or to I bis, I ter, I quater, I quinquies or I sexies of this section or to this I quinquies A.
"For the purposes of the above provisions, the deliberations of the territorial authorities and their groupings with their own taxation may be limited to all established or extended institutions.
"When the establishment is located in a regional end aid zone, the exemption applies under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of 24 October 2006, concerning the application of Articles 87 and 88 of EC Treaty to national aids to regional end investment. Otherwise, it applies in the conditions and 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. » ;
2° II is thus amended:
(a) In the first, third and last paragraphs, the word and the reference: "and I quinquies" are replaced by the references: ", I quinquies and I quinquies A";
(b) In the second paragraph, the word and reference: "or I quinquies" are replaced by the references: "I quinquies or I quinquies A";
(c) In the sixth paragraph, the word and reference: "or I quater" are replaced by the references: ", I quater or I quinquies A".
VI. - For the purposes of section 1383 H and I quinquies A of section 1466 A of the General Code of Taxation to Operations in 2007, the contrary deliberations of the territorial authorities and their public institutions of intercommunal cooperation must be taken within sixty days of the publication of the regulatory text selecting the basins under 3 bis of Article 42 of Act No. 95-115 of 4 February 1995 of the orientation for the development and development of the territory.
VII. - The earnings and remuneration within the meaning of Article L. 242-1 of the Social Security Code or Article L. 741-10 of the Rural Code, paid in a calendar month to employees employed by an establishment of a company carrying the activities referred to in the second paragraph of Article 44 octies of the General Code of Taxes that implanted between January 1, 2007 and December 31, 2011 in a basin of employment.
The exemption is open for the employment of employees whose real, regular and indispensable activity for the performance of the employment contract is carried out in whole or in part in a revitalized employment pool.
Under conditions established by decree, the exemption also applies to earnings and remuneration paid to employees recruited on the occasion of an extension of establishment entitled to the exemption of professional tax provided for in I quinquies A of section 1466 A of the general tax code.
The exemption under the first paragraph is not applicable to earnings and remuneration for jobs transferred by a company to a revitalized employment area for which the employer benefited, for one or more of the five years prior to the transfer, either from the exemption provided for in section L. 322-13 of the Labour Code or from the payment of the land use allowance.
The exemption is applicable for a period of seven years from the date of establishment or creation.
In the event of employment of employees within seven years of the date of establishment or creation, the exemption shall apply, for such employees, under the conditions set out in the preceding paragraph, from the effective date of the employment contract.
In the event of implantation, extension or creation in a zone of regional purpose assistance, the exemption shall apply under the conditions and limits set out in Commission Regulation (EC) No. 1628/2006 of 24 October 2006, concerning the application of Articles 87 and 88 of EC Treaty to national aids for regional purpose investment. In the other cases, it applies under the conditions and 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 right to exemption under the first paragraph is subject to the condition that the employer be up to date with its obligations with respect to the employer's social security and family benefits assessment recovery organization or to a commitment to the progressive fulfilment of its debts.
The benefit of the exemption may not be accumulated, for the employment of the same employee, with that of assistance from the State to employment or of a total or partial exemption of employers' social security contributions or the application of specific rates of sums or contributions.
The conditions for the implementation of this VII, particularly with regard to the reporting obligations of employers, are set by decree.
VIII. - The VII applies effective January 1, 2007.
I. - Article 85 III of Act No. 2005-1719 of 30 December 2005 referred to above is amended as follows:
1° The 3rd of the 3rd of the B is thus modified:
(a) In the year: "2005" is replaced by the year: "2004";
(b) In the same a, after the words: "taxation rate;", the words are inserted: "However, only the reference rate corresponding to the 2004 rate increased by 5.5% is increased by a representative rate of the cost of the competency expenditures transferred to it in 2004; »
(c) In the first paragraph of b, the year: "2005" is replaced by the year: "2004";
(d) The first paragraph of the same b is supplemented by a sentence as follows:
"However, only the reference rate for the 2004 rate, which was increased by 5.5%, is reduced by a representative rate of the cost of spending on competencies transferred in 2004";
(e) The last paragraph is amended to read:
- after the first sentence, a sentence as follows:
"This evaluation is based on the responsibility of municipalities and public institutions for intercommunal cooperation. » ;
- in the second sentence, the words: "tax bases" are replaced by the words: "base of the four local direct taxes imposed for profit";
- the last sentence is supplemented by the words: "as provided by Article L. 5211-17 of the General Code of Territorial Communities";
(f) It is added a paragraph to read:
"However, for the purposes of this 3 to the transferred competencies from 2004 to 2006, the legislative body of the public inter-communal cooperation institution and the municipal councils of the member communes must take, by 31 January 2007, concurrent deliberations under the conditions of majority required for the establishment of the public inter-communal cooperation institution indicating the cost of the expenses related to the transferred competencies and the rates corresponding to that cost for the public inter-communal cooperation institution. » ;
2° 2 of the C is thus amended:
(a) At the end of the a and the first b paragraph, the reference: "2° of the B" is replaced by the reference: "B";
(b) In the sixth preambular paragraph, the words: "area" are replaced by the words: "received under the II of this article."
II. - After the second paragraph of Article L. 5211-17 of the General Code of Territorial Communities, a sub-paragraph is inserted as follows:
"For public institutions of inter-communal cooperation with additional taxation, the deliberation of the legislative body of the public institution of inter-communal cooperation referred to in the preceding paragraph defines, where appropriate, the cost of the expenses related to the transferred competences as well as the rates representative of that cost for the public institution of inter-communal cooperation and each of its common members under the conditions set out in 3 of 3 of 3 of B of Article 2005 No. »
III. - I and II apply on the basis of the 2007 taxation.
I. - 2 of the C of III of Article 85 of Act No. 2005-1719 of 30 December 2005 referred to above is amended as follows:
1° After the seventh preambular paragraph, a sub-item reads as follows:
"For the communities or trade unions of new agglomeration referred to in section 1609 nonies B of the general code of taxation and the public institutions of intercommunal cooperation referred to in I of section 1609 nonies C of the same code, with the exception of those applying the II of sections 1609 nonies B and 1609 nonies C of the same code, the maximum amount of levy determined in accordance with the second, sixth and seventh paragraphs, » ;
2° At the beginning of the eighth preambular paragraph, the words "and seventh" are replaced by the words ", seventh and eighth".
II. - I applies on the basis of the 2007 taxation.
Section 53 of the Financial Act, 2004 (No. 2003-1311 of 30 December 2003) is amended as follows:
1° The first paragraph is replaced by two subparagraphs:
"It is instituted a levy on the revenues of the State to pay compensation:
« 1° To municipalities that register a significant loss of occupational tax or mine royalty resources from one year to another. This compensation is paid degressively over three years. » ;
2° It is added a 2° as follows:
« 2° To the municipalities and public institutions of intercommunal cooperation with a specific tax on the territory of which France Télécom institutions are located. These territorial authorities and public institutions of inter-communal cooperation may in 2007 be compensated for the loss of professional tax proceeds from 2003 to 2006, provided that this loss is equal or greater, for municipalities and public institutions of inter-communal cooperation subject to the tax regime defined in section 1609 bis of the General Tax Code and to I and II of section 1609 quinquies C fraction of the same total tax, to a These fractions are fixed by decree in the Council of State.
"Communities and public institutions of inter-communal cooperation with a tax that is eligible for this compensation benefit from a degressive five-year allocation of 90% of the loss in 2007, 70% in 2008, 50% in 2009, 30% in 2010 and 15% in 2011.
"The allocations made in 2007 and 2008 under this 2° are reduced by the amount paid in the same two years pursuant to 1° and related to the loss of bases recorded in the years 2004, 2005 and 2006.
"A decree in the Council of State sets the conditions for the application of this 2°. »
In the second sentence of the last paragraph of Article 1595 bis of the General Code of Taxes, the words: "the money of the municipality, the value of the centime, the official percentage of the claim" are replaced by the words: "the amount of the expenditure of raw equipment".
I. - Article 1648 A of the General Tax Code is amended as follows:
1° After the first preambular paragraph, a sub-item reads as follows:
"With the exception of the first paragraph, where in a municipality the tax bases of the establishment referred to in the first paragraph increase by at least 5% from the previous year, the increase in the excess bases of the establishment shall be imposed to two thirds for the benefit of the departmental fund of the occupational tax and to one third for the benefit of the settlement municipality when the amount of the forecasting bases notified to the establishments having benefited, B sexies is more than 75% of the total amount of forecasting bases notified to the municipality. » ;
2° In the third paragraph, the words "and second" are replaced twice by the words ", second and third";
3° In the first sentence of the fourth paragraph, the word "third" is replaced by the word "fourth".
II. - The I ter of the same article 1648 A is thus amended:
1° After the second paragraph of the first paragraph, a sub-item reads as follows:
"With the exception of the first paragraph, where in an inter-communal cooperation institution referred to in the same paragraph the tax bases of the establishment referred to in the paragraph increase by not less than 5% from the previous year, the increase in the surplus bases of the establishment shall be imposed to two thirds in the profit of the departmental fund of the occupational tax and to a third party in the profit of the establishment of inter-communal cooperation with a fiscal year B sexies is more than 75% of the total amount of forecasted bases notified to the establishment of intercommunal cooperation. » ;
2° In the last paragraph of 1, the words "and second" are replaced by the words ", second and third";
3° In the first paragraph of paragraph 2 (a), the word "third" is replaced twice by the word "fourth";
4° After the first paragraph of (a) of the second paragraph, a sub-item shall read:
"With the exception of the first paragraph, where in this public inter-communal co-operation institution the foundations of the establishment increase by at least 5% compared to the previous year, the increase in the surplus bases of the establishment is imposed to two-thirds for the benefit of the departmental professional tax fund and to one-third for the benefit of the inter-communal co-operation establishment with a specific taxation year when the amount of the bases B sexies is more than 75% of the total amount of forecasted bases notified to the establishment of intercommunal cooperation. » ;
5° In the second paragraph of paragraph 2 (a), the word "third" is replaced by the word "fourth".
III. - The quater of the same article 1648 A is thus amended:
1° After the first preambular paragraph, a sub-item reads as follows:
"With the exception of the first paragraph, where in an inter-communal cooperation institution referred to in the first paragraph the tax bases of the establishment referred to in the same paragraph increase by not less than 5% from the previous year, the increase in the surplus bases of the establishment shall be imposed to two thirds for the benefit of the departmental professional tax fund and to a third party for the benefit of the inter-communal cooperation establishment with a fiscal year B sexies is more than 75% of the total amount of forecasted bases notified to the establishment of intercommunal cooperation. » ;
2° In the second paragraph, the words "in the first paragraph" are replaced by the words "in the first and second paragraphs".
IV. - I, II and III shall apply on a date to be determined by the Financial Act for 2008 following an assessment of the consequences of this section to Parliament.
Prior to 30 September 2007, the Government submits a report on the inclusion of temporary work in value added to the occupational tax cap.
Until December 31, 2008, the municipal council may decide to exempt from local capital tax the agricultural production greenhouse constructions whose building permit was issued between January 1, 1996 and December 31, 1998.
I. - After Article 151 Septies B of the General Tax Code, an article 151 septies C is inserted as follows:
"Art. 151 septies C. - I. - The long-term surplus-values subject to the regime of articles 39 duodecies to 39 quindecies realized during the assignment of real estate or rights or shares of a corporation whose assets are principally constituted of real property to a listed real estate corporation or to one of its subsidiaries, referred to in I and II of the article C may be subject to a tax deferral when the following conditions are met:
« 1° The assignment deals with property, rights or shares eligible for the slaughter referred to in I of Article 151 septies B and held for at least five years by the assignor and, where applicable, the rights or shares assigned represent at least 95% of the corporation that holds the property;
« 2° The transferor is a company subject to a real tax regime that operates in the area of hotels, cafes and restaurants, excluding non-tourist group accommodation and collective restoration activities;
« 3° The transferee corporation or, where applicable, the corporation whose rights or titles have been transferred shall make available to the assignor, for the purposes of its operation and in the framework of a contract of at least nine years from the date of assignment, the real property transferred or that held by the corporation whose rights or shares have been transferred.
“II. - The deferral of surplus value on the basis of I is the subject of a 10% reduction for each year of disposition after the assignment on an expensive basis.
"III. - The tax deferral of the surplus value referred to in I and II ceases in the following situations:
« 1° In case of termination by the assignor of his activity in the sectors mentioned in 2° I;
« 2° When the real property transferred or held by the corporation whose rights or shares have been granted ceases to be made available to the owner's exploitation;
« 3° In the event of the transfer of the property made available to the transferor by the transferor corporation or by the corporation whose rights or shares have been assigned;
« 4° In the event of a transfer by the transferee company of the rights or shares of the corporation having the real property available to the transferor.
"The 3° and 4° do not apply when the assignment occurs when an operation is carried out under the regime provided for in section 210 A.
"IV. - The regime defined in I and II shall apply on an option exercised in the act recognizing the assignment jointly by the assignor and the assignee.
"The assignor must attach to the declaration provided for in section 170 for the current year on the date of assignment and the following years a statement in accordance with the model provided by the administration showing the information required for the monitoring of surplus-values deferred in accordance with I. A decree specifies the contents of this state. »
II. - Article 208 C of the same code is amended as follows:
1° I is supplemented by three paragraphs:
"The capital or voting rights of the companies referred to in the first paragraph shall not be held directly or indirectly up to 60% or more by one or more persons acting in concert within the meaning of Article L. 233-10 of the Commercial Code. This condition is continuously assessed during each exercise of the application of this regime. It does not apply where the person or persons acting in concert referred to in the first sentence are companies referred to in the first paragraph.
"If, in the course of a fiscal year, following a public offer of purchase or exchange within the meaning of Article L. 433-1 of the monetary and financial code, of a restructuring operation referred to in Article 210-0 A, of a transaction of conversion or repayment of bonds to shares, the capital or voting rights of a corporation referred to in the first paragraph shall be held at 60% or more under the conditions mentioned
"The capital and voting rights of the companies referred to in the first paragraph shall be held at least 15 per cent by persons who each hold, directly or indirectly, less than 2 per cent of the capital and voting rights. This condition is assessed on the first day of the first year of application of this regime. » ;
2° II is thus amended:
(a) In the first paragraph, after the words: "owned subsidiaries", the words are inserted: ", individually or jointly by several listed real estate companies," and after the words: "Article 39 of immovables", are inserted the words: "real rights listed in the sixth paragraph",
(b) The second paragraph is supplemented by a sentence as follows:
"For an exception, the exempt profits from the lease transactions of real property acquired under the conditions set out in section 151 septies C are obligatoryly distributed up to 50% before the end of the fiscal year following that of their realization, provided that the real property thus acquired is made available to the exploitation of the assignor by the assignee corporation or by the corporation whose rights or shares have been granted at least » ;
(c) In the third paragraph, after the words: " disposal of buildings " , the words are inserted: " real rights listed in the sixth paragraph " ;
(d) The fourth preambular paragraph reads as follows:
"The proceeds are exempted from the proceeds of the shares collected from exempt profits pursuant to the first and present paragraphs if they are distributed during the year following that of their perception by a company that has opted for this regime. However, where the creditor and beneficiary companies are two companies referred to in the first paragraph of I, the proceeds are exempt only if the distribution beneficiary corporation holds securities representing at least 5% of the capital and voting rights of the distributing corporation for a minimum period of two years. » ;
(e) It is added a paragraph to read:
"For the purposes of these provisions, immovables are defined as those held in full ownership, as well as those operated as holder of a usufruct or as owner of a construction lease or emphytéotic lease. » ;
3° It is inserted as follows:
« II bis. - The surplus-values of the assignment of real property, real property rights and rights relating to a lease agreement relating to an immovable referred to in II, between a listed real estate investment company and its affiliates referred to in II or between these subsidiaries are not subject to corporate tax.
"The application of these provisions shall be conditional on the condition that the transferee company undertakes in the act of assignment, under the surplus-values referred to in the first paragraph, the requirements set out in c and d of 3 and 5 of Article 210 A. Reintegrations, prescribed in d of 3 of section 210 A, are elements of the result subject to the distribution obligations referred to in the second paragraph of Article 208 C."
4° It is inserted as follows:
"II ter. - Where goods are distributed or deemed to be distributed by a listed real estate investment corporation referred to in I to a partner other than a natural person holding, directly or indirectly, at least 10% of the capital of that corporation and that the products collected by that partner are not subject to corporate tax or to an equivalent tax, the distributing corporation shall pay a debit equal to 20% of the amount of the deduction, before any imputation of The sampling plate is reduced from the amounts distributed from the received products that have already supported this sample.
"However, the debit is not due if the beneficiary of the distribution is a corporation subject to an obligation of full distribution of the dividends it receives and whose partners holding, directly or indirectly, at least 10% of its capital are subject to corporate tax or to a tax equivalent to the distributions they receive.
"For the purposes of the first and second paragraphs of this II ter, the revenues collected are not considered to be subject to corporate tax or an equivalent tax when exempted or subject to a tax that is less than two-thirds than that of corporate tax that would have been due under the conditions of common law in France.
"The 10 per cent ownership of capital is defined as the 10 per cent retention of dividend rights and is assessed at the time the distributions are paid.
"This debit is paid spontaneously to the accountant of the General Directorate of Taxes in the month following the payment of the distributions. It is recovered and controlled as in corporate tax and under the same guarantees and sanctions. He's not responsible or restitution. It is not allowed in deductible charge for the determination of the result of the distributor company. » ;
5° In the III bis, after the words: "monetary and financial code", the words are inserted: "and which have an object identical to that of listed real estate companies referred to in I";
6° The IV is thus amended:
(a) After the first preambular paragraph, a sub-item reads as follows:
"If the listed real estate investment corporation does not meet the 60 per cent retention limit set out in the second paragraph of the I, it is taxed on corporations under the conditions of common law for the years in which the condition is not met. » ;
(b) It is added a paragraph to read:
"If in a fiscal year the capital of a listed real estate investment company is to be held, directly or indirectly, at least 95% by another listed real estate investment company, the acquired company may become a subsidiary within the meaning of the first paragraph of the II as long as it meets the distribution obligations set out in the II. In this situation, there is no application of the consequences related to the exit of the acquired corporation's plan, since the latter remains a subsidiary until the ten-year period referred to in the first paragraph expires. »
III. - In the first sentence of Article 208 C ter of the same code, after the words: "buildings" are inserted the words: ", real rights mentioned in the sixth paragraph of Article II".
IV. - Article 54 septies of the same code is amended as follows:
1° In the first sentence of I, after the words "of article 38", are inserted the words: ", the II bis of article 208 C";
2° The first paragraph of II is thus amended:
(a) After the words: "exchange transactions," the words are inserted: "of assignment,"
(b) The words: "and those of 2 of Article 115" are replaced by the words: ", from 2 of Article 115, II bis of Article 208 C and".
V. - Section 210 E of the same code is amended as follows:
1° I is thus modified:
(a) After the words: "assignment of a building" are inserted the words: ", real rights mentioned in the sixth paragraph of Article 208 C II";
(b) After the words: "public appeal to savings", the words are inserted: "by means of securities that necessarily give access to capital, to a subsidiary mentioned in the first paragraph of Article 208 C, to a company referred to in Article III bis of the same article";
(c) Before the words: "accredited by the Autorité des marchés financiers", the words "to a company" are inserted;
2° II is thus amended:
(a) The first paragraph is supplemented by a sentence as follows:
"When the transferee is a subsidiary referred to in the first paragraph of Article 208 C, or a corporation referred to in Article III bis of the same section, it must be placed under the regime provided for in Article II for a minimum period of five years from the acquisition year. » ;
(b) In the second paragraph, the words "this commitment" are replaced by the words "the conditions".
VI. - After the first paragraph of article 1764 of the same code, it is inserted a paragraph as follows:
"The transferee corporation that does not comply with the condition set out in the second sentence of the first paragraph of section 210 E, paragraph II, shall be liable for a fine equal to 25% of the value of disposal of the assets under which the condition has not been met. »
VII. - This section applies to the determination of the results of the fiscal years beginning on January 1, 2007, with the exception of the following:
1° The condition provided for in the second paragraph of 1° of the II shall be fulfilled, for companies under the scheme provided for in Article 208 C of the General Tax Code before January 1, 2007, effective January 1, 2009;
2° I and b of 2° of II apply to transfers between 1 January 2007 and 31 December 2009;
3° The 4th of the II applies to distributions made in payment effective July 1, 2007.
I. - It is instituted, for the mutual wager organized by the racing companies under the conditions set out in article 5 of the law of 2 June 1891 to regulate the authorization and operation of the horse races, a levy applied to the gross proceeds of bets, understood as the difference between the total of the sums incurred in mutual wages diminished from the amounts collected under the general social contribution and the contribution to the reimbursement of the social debt This share is determined for each bet by signed decree of ministers responsible for agriculture and budget, under conditions fixed by decree, without being able to be on average annual or less than 70% or more than 78% of the total of the sums committed in mutual bets.
II. - The rate of this sample is between 30% and 36% of the gross Paris product.
III. - The proceeds of this sample are allocated to the state's general budget. This is monitored and recovered by Treasury accountants under the same security rights, privileges and sanctions as those provided for in direct contributions. The sums corresponding to this debit become the property of the State as soon as the reports of the issues were determined.
IV. - Are repealed:
1° Article 919 of the General Tax Code;
2° Article 51 of Act No. 47-520 of 21 March 1947 on various financial provisions;
3° Act No. 57-837 of 26 July 1957 to provide to the National Fund for the Surcompensation of Agricultural Family Benefits the recipe provided for in paragraph 2 of Article 2 of the Financial Law for 1957 (No. 56-1327 of 29 December 1956).
I. - Article L. 214-92 of the monetary and financial code is amended as follows:
1° In 2° of b and c, the words "whose composition of the asset responds" are replaced by the word "respondent";
2° In the 2° of the c, after the words: "under conditions" are inserted the references: "from 1°, 2° and 4° of the b or".
II. - The 1st of article L. 214-93 of the same code is amended as follows:
1° In the second sentence, the references: "a to d" are replaced by the references: "a to e", and after the references: "a to c", is inserted the reference: "and e";
2° The last sentence is supplemented by the words: "and, subject to controlled participation, the shares of real estate investment funds and shares or rights in foreign law organizations with an equivalent and similar object mentioned in e of the same I;".
III. - Article L. 214-95 of the same code is amended as follows:
1° In the first paragraph, after the references: "a to c", the reference is inserted: "and e";
2° The second paragraph is amended to read:
(a) The words: "and by the companies referred to in (b) and (c) of Article L. 214-92" are replaced by the words: ", by the companies referred to in (b) and (c) of Article L. 214-92 and by the organizations referred to in (e) of the same I;"
(b) The words "or organizations" are added.
IV. - Article L. 214-107 of the same code is amended as follows:
1° In the 1st, after the references: "to a to c", is inserted the reference: "and to e", and the references: "to a and b" are replaced by the references: "to a, b and e";
2° It is added a paragraph to read:
"For the purposes of this section, the proceeds and gains made by a corporation referred to in section L. 214-92 (b) and by a real estate investment fund or a foreign law organization, as mentioned in the last sentence of the 1st of section L. 214-93, are deemed to have been made by the real estate investment fund in a manner that is in excess of its direct or indirect rights in that corporation or in that fund. »
V. - Article L. 214-128 of the same code is amended as follows:
1° 2° of I is thus written:
« 2° The surplus-values of disposal of assets realized during the fiscal year, net of costs and reduced net deductions of costs realized during the same fiscal year, increased net surplus-values made in prior years that have not been distributed and increased or decreased the balance of the regularization accounts defined by decree. » ;
2° The first sentence of 2° of II is as follows:
"At a minimum of 50%, the surplus-values made during the assignment of the assets referred to in paragraph I of section L. 214-92, of the shares of companies referred to in paragraph 1 (b) or (c) of the same I that are not subject to corporate tax or equivalent tax, of the shares or shares of companies referred to in paragraph 1 (c) of the same I when they are entitled to a tax exemption regime on the corporation » ;
3° The first paragraph of the III is thus amended:
(a) After the words: "or an equivalent tax", the words are inserted: ", as well as the products and surplus-values made by the organizations mentioned in the e-mail of the same I",
(b) Before the words: "made the products or surplus-values" are inserted the words: "or the body mentioned in the e of the same I".
VI. - Article L. 214-140 of the same code is amended as follows:
A. - I is amended as follows:
1° 2° is thus written:
« 2° The surplus-values of disposal of assets referred to in (a) and (b) of Article L. 214-92, and the e of the same I as defined in the last sentence of 1° of Article L. 214-93, carried out during the fiscal year, net of costs, increased of the same-values realized in previous years that have not been the subject of an increase or distribution, »
2° The last paragraph of the 3rd is as follows:
"For the purposes of the I, the proceeds and gains made by a corporation referred to in section L. 214-92 (b) and by a real estate investment fund or foreign law organization, as mentioned in the last sentence of section L. 214-93, shall be deemed to be made by the real estate investment fund to a maximum of its direct or indirect rights in that corporation or in that fund. »
B. - II is amended as follows:
1° The first sentence of 1° is thus written:
"Real assets referred to in paragraph I of Article L. 214-92 that the fund holds directly or through, as the case may be, a corporation referred to in Article L. 214-139 or a real estate investment fund or a similar foreign law organization referred to in the last sentence of the 1st sentence of Article L. 214-93, for the year of their realization. » ;
2° The 2° is thus modified:
(a) In the first paragraph, after the words: "referred to in 2° of I", the words are inserted: ", carried out during the exercise,"
(b) It is added a c as follows:
"(c) When transferring shares of real estate funds or foreign law bodies, as mentioned in the last sentence of the 1st of Article L. 214-93; »
3° The 3rd is thus written:
« 3° At a minimum of 85%, the gains made directly by the fund and through, as the case may be, a corporation referred to in Article L. 214-139, a real estate investment fund or a foreign law agency, as referred to in the last sentence of the 1st sentence of Article L. 214-93, when the assets other than those mentioned in the 2nd fiscal year are disposed of by them. »
VII. - In the first paragraph of Article 150 UC of the General Tax Code, the reference: "7°" is replaced by the reference: "8°".
VIII. - After article 202 ter of the same code, it is inserted an article 202 ter A as follows:
"Art. 202 ter A. - The surplus or less-values referred to in the first paragraph of Article 202 ter II, included in the assets of civil societies strictly real estate, the shares of which are owned by an insurance company in representation of mathematical provisions relating to the commitments expressed in units of account of life insurance or variable capitalization contracts, are not imposed on the occasion of the transformation of these civil companies into companies of The surplus or lesser-values generated during a subsequent assignment of these assets are determined in relation to the value that these assets had from a tax perspective prior to the transformation of civil society to a strictly real estate object in a fixed capital investment company.
"These provisions apply to changes made within five years of the publication in the Official Gazette of the Order of the Minister responsible for the Economy, which approves the provisions of the General Regulation of the Autorité des marchés financiers relating to real estate collective investment organizations. »
IX. - In the second sentence of Article 210 E of the same code, the year: "2007" is replaced by the year: "2008".
X. - In the 1st of the 2nd of the I of Article 244 bis A of the same code, the reference: "6°" is replaced by the reference: "8°".
XI. - After article 828 of the same code, an article 828 bis is inserted as follows:
"Art. 828 bis. - 1. The transfer of property, rights and obligations arising from the transformation is exempt from registration fees, property tax and the salary of mortgage preservatives:
“(a) Civil real estate investment companies in real estate collective investment organizations;
“(b) Civil companies with a strictly real estate purpose, the shares of which are owned by an insurance company in representation of mathematical provisions relating to the commitments expressed in units of life insurance or capitalization contracts, in investment companies with fixed capital.
“2. The exemptions referred to in 1 apply to changes occurring within the time limit referred to in Article L. 214-84-2 of the monetary and financial code. »
XII. - Article 990 E of the same code is supplemented by a 7° as follows:
« 7° To investment companies with variable capital preponderance governed by articles L. 214-89 et seq. of the monetary and financial code that are not incorporated in the form referred to in Article L. 214-144 of the same code and to other legal persons subject to equivalent regulation established in another State or territory having concluded with France a tax agreement that contains an administrative assistance clause to combat tax fraud or evasion. »
II. - OTHER MEASURES
I. - A set of real estate assets belonging to the State and its public institutions that have become useless to the missions they assume may, in order to enhance them in conditions appropriate to their particular characteristics, be transferred in full ownership to the company referred to in article 63 of Act No. 2005-1719 of 30 December 2005 of finance for 2006, for an amount, fixed by joint decree of the ministers concerned, equal to the carrying value.
II. - Transfers shall not result in any payment of wages or fees for the benefit of agents of the State, nor in any compensation or collection of taxes, duties or taxes of any kind.
III. - The corporation referred to in section 63 of Act No. 2005-1719 of 30 December 2005 referred to above may surrender to the public establishments of which the property transferred all or part of the surplus-values realized through their assignment.
In the third paragraph of Article 110 of Act No. 2005-1719 of 30 December 2005, the amount "180 million euros" is replaced by the amount "218,5 million euros".
The fourth paragraph of Article L. 312-1 of the Construction and Housing Code is as follows:
"The award of the State guarantee is subject to a financial participation of the institutions that undertake to take charge at least half in the amount of the claims involved in their secured loans within the limit of rates and under conditions defined by decree. »
The Minister responsible for the economy is authorized to give, by order, the guarantee of the State in principal and interest to the loans granted, as of 15 May 2006, by the Caisse des dépôts et consignations, on savings funds, to the company Immobilier Insertion Défense Emploi for the constitution of a real estate property intended for the fulfilment of its social object, within the limit of a principal amount of 540 million euros.
After article L. 243-8 of the insurance code, an article L. 243-9 is inserted as follows:
"Art. L. 243-9. - Insurance contracts entered into by persons subject to the liability insurance obligation under this title may, for construction work intended for use other than housing, include warranty limits.
"A decree in the Council of State sets out the conditions under which the guarantee amounts can be capped, in particular according to the amount of the works, their nature or their destination, the quality of the owner and the manufacturer and, if any, the level of the insurance coverage of the various stakeholders to the same construction. »
I. - Section 60 of the Financial Law for 1963 (No. 63-156 of 23 February 1963) is amended as follows:
1° The first paragraph of I is thus amended:
(a) The words: "No matter where they perform their functions," are deleted;
(b) The words: "to the State, local authorities and national or local public institutions" are replaced by the words: "to the different legal entities of public law with a public accountant, designated below by the term public bodies";
2° After the second paragraph of the same I, two sub-items are inserted:
"The personal and financial liability provided for above is incurred as long as a deficit or missing currency or value has been found, a recipe has not been recovered, an expenditure has been irregularly paid or, by the public accountant, the public body has been required to make compensation for another public account or a third party or has been required to repay a clerk of office.
"The terms and conditions for the appointment of ex officio agents for the accountability of the public accountants and their remuneration are set by one of the decrees provided for in the XII."
3° The III is supplemented by a sub-item:
"The sums allocated for free remission to the directors or those whose directors have been declared responsible but which could not be recovered may not be charged to the assignee accountant by the auditor or the minister, unless the debenture is related to a fault or negligence characterized by the public accountant on the occasion of its control over parts or on the spot. » ;
4° The V becomes the IV;
5° The IV, as it results from the 4th, is thus modified:
(a) The first paragraph is supplemented by a sentence as follows:
"The ministers concerned may delegate this jurisdiction. » ;
(b) After the second preambular paragraph, a sub-item reads as follows:
"For accounts and justifications of transactions that have been produced by December 31, 2004, the time limit set out in the preceding paragraph is deducted from the production of these accounts or justifications. » ;
(c) In the third paragraph, the words "or definitive" and "within the same time" are deleted, and the word "dudit" is replaced by the words "of this";
6° The V is thus restored:
"V. - When the Minister of Public Accounts, the Minister of Budget or the Accounts Judge finds that there are constitutive circumstances of force majeure, he does not put into play the personal and financial responsibility of the Public Accountant.
"For the ministers concerned, the methods of finding force majeure are set by one of the decrees provided for in the XII.
"The deficits resulting from force majeure circumstances are borne by the agency's budget. However, they are covered by the state budget in the cases and conditions fixed by one of the decrees provided for in the XII. The State is subrogated in all the rights of public bodies to the amounts it has taken over. » ;
7° The first paragraph of the VI is thus amended:
(a) The words: "engaged or" are deleted;
(b) The words: "wrongly paid or the compensation awarded, as a result, to the public body concerned" are replaced by the words: " irregularly paid, compensation paid, as a result, to another public body or to a third party, from the retribution of an official clerk by the public body concerned";
8° The VII is thus amended:
(a) In the first paragraph, the words: "engaged or" are deleted, and after the word: "arrest", are inserted the words: "or judgment";
(b) It is added a paragraph to read:
"The public accountant who has covered the amount of a deficit on his personal accounts is entitled to continue the recovery of the corresponding amount on his personal account. » ;
9° The VIII reads as follows:
« VIII. - The debentures bear interest at the legal rate starting from the first act of putting into play personal and financial liability of public accountants. » ;
10° The IX is thus written:
« IX. - Under the conditions established by one of the decrees provided for in the XII, public accountants whose personal and financial responsibility has been put into play can obtain the free surrender of the amounts left to their charge.
"In the event of a gracious discount, public accountants' debentures are supported by the budget of the organization concerned. However, they are covered by the state budget in the cases and conditions fixed by one of the decrees provided for in the XII. The State is subrogated in all the rights of public bodies to the amounts it has taken over. » ;
11° The thirteenth is thus written:
" XIII. - This section is applicable to public and assimilated accountants and regulators in New Caledonia, in the French Southern and Antarctic Lands and in overseas communities governed by Article 74 of the Constitution. »
II. - This section comes into force on 1 July 2007.
The deficits that have been the subject of a first act of putting into play the personal and monetary liability of a public accountant or a director before that date remain governed by the preceding provisions.
Section 128 of Act No. 2004-1485 of 30 December 2004 of Corrigendum Finance for 2004 is supplemented by a paragraph to read as follows:
"The amount of bank charges for this opposition, collected by the banks, cannot exceed 10% of the amount due to the Treasury. »
In the first sentence of the third paragraph of the second paragraph of section 128 of Act No. 2004-1485 of 30 December 2004, referred to above, the word "15" is replaced by the word "30".
The third of section 53 of Act No. 86-1067 of 30 September 1986 on freedom of communication is supplemented by a paragraph that reads as follows:
"The public resources allocated to organizations in the public audiovisual sector in compensation for their public service obligations do not exceed the cost of carrying out these obligations. »
I. - Section 30 of Act No. 90-568 of 2 July 1990 on the organization of the public service of the post and France Télécom is amended as follows:
1° In the third paragraph, after the words: "La Poste", the words are inserted: "and France Télécom", and after the words: "Treasury public", are inserted the words: "with regard to France Télécom and to the national public institution for the financing of the La Poste retreats with regard to La Poste";
2° The b is thus written:
“(b) With regard to La Poste:
« 1° An employer-paid contribution due in respect of the period beginning on January 1, 2006 in proportion to pensionable salary. The rate of this contribution is calculated to equalize the levels of mandatory social and fiscal expenses based on wages between La Poste and other enterprises belonging to the postal and banking sectors under the common law of social benefits, for those of the risks that are common to employees of common law and government officials. This rate is increased by a supplementary adjustment rate for the years 2006 to 2009 inclusive, as a proportion of indiciary treatment, to 16.3% for 2006, 6.8% for 2007, 3.7% for 2008 and 1.3% for 2009. The terms and conditions for the determination and payment to the national public institution for the financing of La Poste's pensions of the employer contribution to a liberating character are determined by decree;
« 2° An exceptional lump-sum contribution, in the amount of 2 billion euros, paid for the fiscal year 2006. This lump-sum contribution is imputing on the company's net situation. It is not deductible for the determination of its taxable income to corporate tax; "
II. - A. - The National Public Retirement Funding Facility of La Poste is responsible for negotiating financial agreements in accordance with Books II and IX of the Social Security Code and, where applicable, for the execution of such agreements.
B. - The accounts of the institution reflect:
1° Revenue:
(a) Deductions on treatment by La Poste and referred to in a of section 30 of Act No. 90-568 of 2 July 1990 relating to the organization of the public service of the post and to France Télécom;
(b) The freelance employer contribution referred to in 1° of b of the same article;
(c) The exceptional lump-sum contribution referred to in 2° of the same article;
(d) Where applicable, payments resulting from the application of the financial conventions provided for in A;
(e) Where applicable, the old-age solidarity fund ' s payment of amounts relating to family increases;
(f) The participation of the State in the financing of the lump-sum and liberating contributions provided for in the 2nd of this B;
(g) In general, all revenues authorized by laws and regulations, including donations and bequests;
2° In expenditure:
(a) The payment to the special assignment account provided for in the third paragraph of Article 21 of Organic Law No. 2001-692 of 1 August 2001 relating to the financial laws, for the pensions of State officials, of the balance between, on the one hand, the revenues defined in (a), (b), (d), (e) and (g) of 1° of this B and, on the other, the expenses defined in (b) and (c) of this 2°;
(b) Administrative management costs incurred by the establishment;
(c) Where applicable, representative payments of contributions resulting from the application of the financial conventions provided for in A;
(d) Where applicable, lump-sum and liberating contributions to cover cash and permanent expenses arising from the A conventions.
C. - The National Public Retirement Funding Facility of La Poste is exempt from corporate tax provided for in section 206 of the General Tax Code.
D. - In the absence of a conclusion of the A conventions within two years of the publication of this Act, the Government shall submit to Parliament a report which shall examine and propose alternative funding modalities.
III. - By derogation from the B of the II of this section and the third paragraph of section 30 of Act No. 90-568 of 2 July 1990 referred to above, the amount corresponding to the deduction on treatment and the employer contribution of a liberatory character referred to in (a) and 1° of (b) of that section shall, in respect of 2006, be paid to the trust account provided for in the third paragraph of Article 21 of Organic Law No. 2001-692 of 1
In title II of book V of the urban planning code, an article L. 520-8 is reinstated as follows:
"Art. L. 520-8. - Reconstruction operations of a building for which the building permit is issued before January 1, 2014 are subject to royalty only on the basis of square meters of useful floor surface that exceed the useful floor surface of the building before reconstruction. »
3° of Table I of Article 1585 D of the general tax code is supplemented by the words: "; local fairs or trade fairs sites; Congress palace".
I. - Article L. 1614-8 of the General Code of Territorial Communities is as follows:
"Art. L. 1614-8. - The financial compensation for the investment expenses of the ports transferred pursuant to the first paragraph of Article 6 of Act No. 83-663 of 22 July 1983 supplementing Act No. 83-8 of 7 January 1983 on the division of competence between the municipalities, the departments, the regions and the State is integrated into the general allocation of decentralization of the departments concerned.
"The total amount of compensation available to the departments concerned corresponds to the updated amount of the particular competition of the State created pursuant to Article 95 of Law No. 83-8 of 7 January 1983, as noted on 1 January 2007.
"The respective share returned to each department is obtained by applying a coefficient in the total amount of compensation referred to in the second paragraph. This coefficient is calculated for each department by referring to the updated average of the credits paid from 1996 to 2005 to the updated average of the credits paid to all the departments concerned for the special examination during the ten years.
"The financial compensation for the investment expenses of the ports transferred pursuant to section 30 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities is integrated into the general decentralization staffing of the communities concerned and calculated in accordance with Article 119 of the Act.
"A decree in the Council of State determines the modalities for the application of this article. »
II. - I is applicable as of January 1, 2007.
III. - In the last paragraph of the V of Article 30 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities, the words: "from the special competition created within" are deleted.
After the first paragraph of Article L. 1614-10 of the General Code of Territorial Communities, it is inserted a paragraph as follows:
"As a transitional measure, the amount of the special competition for municipal libraries and departmental lending libraries provided for in the first paragraph is reduced by 75 per cent in 2006, 50 per cent in 2007 and 25 per cent in 2008 of the expenditures recorded in 2005 in respect of the share of the operation of municipal libraries of the particular contest provided for in this section, in its writing before section 141 of Act No. 2005-1719 of 30 December 2005 of the financial year 2006. »
In the first sentence of the fourth paragraph of Article L. 1615-2 of the General Code of Territorial Communities, after the word "floods", the word "fires".
After the fifth preambular paragraph of Article L. 1615-2 of the General Code of Territorial Communities, a sub-item reads as follows:
"However, the fifth preambular paragraph is not applicable to competition funds paid as of 1 January 2005 by the municipalities in the framework of agreements signed before 1 January 2005 and related to operations under a road quality plan within the State-Region Agreements. »
I. - The last paragraph of Article L. 2334-14-1 and the last paragraph of Article L. 2334-21 of the General Code of Territorial Communities are deleted.
II. - Article L. 2334-21 of the same code is amended as follows:
1° The third is repealed;
2° In the ninth preambular paragraph, the words: "and which did not receive, in 1993, the staffing provided for in Article L. 234-14 of the Code of Commons in its drafting before Act No. 93-1436 of 31 December 1993 on the reform of the overall operating staffing and amending the code of municipalities and the general tax code" are deleted;
3° The tenth paragraph is deleted.
The first sentence of the sixth paragraph of Article L. 2334-17 of the General Code of Territorial Communities is supplemented by the words: ", excluding housing-foyers mentioned in the 5th of Article L. 351-2 of the Construction and Housing Code".
The last sentence of the second paragraph of Article L. 2334-40 of the General Code of Territorial Communities is thus amended:
1° After the words: "Eligible communes" are inserted the words: "for a year";
2° After the word "benefit" the words "the following year".
By derogation from the ninth paragraph of Article L. 1211-2 of the General Code of Territorial Communities, the next renewal of the Local Finance Committee comes after the municipal and cantonal elections of 2008.
I. - Section 1 of Chapter IV of Title III of Book III of Part III of the General Code of Territorial Communities is amended as follows:
1° Section L. 3334-5 is repealed;
2° At the end of the 1st of Article L. 3334-6-1, the reference: "L. 3334-4" is replaced by the reference: "L. 3334-6";
3° Sub-section 3 includes articles L. 3334-4 to L. 3334-7;
4° Sections L. 3334-7-1 and L. 3334-7-2 constitute a sub-section 4, entitled "Requirements for compensation".
II. - Article L. 3413-1 of the same code is amended as follows:
1° In the first paragraph, the words: "as mentioned in Article L. 3334-5 and" are replaced by the words: "on households";
2° After the first paragraph, four subparagraphs are inserted:
“The household taxes mentioned in the first paragraph include:
« 1° The land tax corresponding to the built properties assigned to the home or to the hotel profession, plus the amount corresponding to the exemptions granted under sections 1383 to 1387 of the General Tax Code, the new constructions, additions of constructions and reconstructions, as well as to the permanent exemptions which have been granted, pursuant to section 1382 of the same Code, the university residences and personal premises used in the locking
« 2° The land tax on unbuilt properties up to 30% of its product. Its product is increased by the sum corresponding to the exemptions which, pursuant to article 1394 of the General Code of Taxes, have benefited from the land of universities and the land assigned to the armed forces, as well as, to the extent that they are compensated by the State, amounts corresponding to the exemptions on the unbuilt properties provided for in article 1586 D of the same code;
« 3° The housing tax increased by the amount corresponding to the permanent exemptions received under section 1408 of the General Tax Code, the university residences and the records of the armed personnel. »
III. - In article L. 3431-1 of the same code, the words: "subject to the 2nd of Article L. 3334-5" are replaced by the words: "in reference to the 2nd of Article L. 3413-1".
The general code of territorial authorities is amended as follows:
1° In the sixth paragraph of Article L. 1424-35, the year: "2008" is replaced by the year: "2010";
2° In L. 2334-7-3, the year: "2007" is replaced by the year: "2009", the year: "2008" by the year: "2010" and the year: "2009" by the year: "2011";
3° In the second sentence of the first paragraph of Article L. 3334-7-2, the year: "2009" is replaced by the year: "2011".
I. - The last two paragraphs of Article L. 2321-2 of the General Code of Territorial Communities are deleted.
II. - Article L. 2331-4 of the same code is supplemented by a 15° as follows:
« 15° Reimbursement of costs incurred in the event of emergency operations following the practice of any sport or leisure activity. Such participation, which municipalities may require without prejudice to the provisions applicable to regulated activities, to the persons concerned or to their beneficiaries, may cover all or part of the expenses and be carried out under the conditions determined by the municipalities.
"Communities are required to inform the public of the conditions for the application of the first paragraph of this 15° on their territory, by an appropriate display in town hall and, where applicable, in all places where safety instructions are displayed. »
Family allowance funds are responsible for managing a student installation allowance on behalf of the State. This service gives rise to the remuneration of management costs under conditions established by decree.
In schools with one or more international sections where specific teachings are provided involving the progressive use of a foreign language in certain disciplines, teachers responsible for such teaching can be made available by the foreign countries concerned or be recruited and paid by accredited associations. They may also be recruited by the State under the conditions provided for in Article L. 932-2 of the Education Code. A decree in the Council of State taken on the report of the Minister responsible for finances determines the conditions under which these particular educational benefits can give rise to the payment of a fee.
The IV of Article L. 131-8 of the Social Security Code, in its drafting of Act No. 2006-1640 of 21 December 2006 on the financing of social security for 2007, is thus written:
"IV. - In the event of a discrepancy between the product in 2006 of the affected taxes and the final amount of the loss of income related to the relief of social contributions referred to in I for that same year, this difference is subject to regularization, for the year 2006, by the most forthcoming financial law following the knowledge of the final amount of the loss.
"A change in 2006 of the scope or modalities for calculating the general relief of social contributions referred to in I shall, if necessary, result in an adjustment to the list of taxes and taxes affected under this section.
"In the event of a positive difference between the income in 2007 of the affected taxes referred to in II and the final amount of the loss of income from the social contribution relief referred to in I for that same year, the amount corresponding to this deviation is allocated to the National Health Insurance Fund of the employed workers, according to the terms fixed by decree of the ministers responsible for the budget and social security. »
I. - In accordance with the third paragraph of Article 20 of the Corrigendum Financial Act, 1998 (No. 98-1267 of 30 December 1998), the special consumer tax on petroleum products established by the Mayotte General Council in its deliberation of 19 May 2005 (No. 48/2005/CG) is validated.
II. - Section 68 of Act No. 2001-616 of 11 July 2001 on Mayotte is repealed.
Article 125 of Act No. 2005-1719 of 30 December 2005 referred to above is supplemented by a paragraph to read as follows:
" Effective July 1, 2006, and by derogation from the second paragraph of section 68 of the Corrigendum Financial Act, 2002 (No. 2002-1576 of December 30, 2002), this measure applies to the retiring of the fighter referred to in section I of the same section. »
I. - Section 128 I of Act No. 2005-1720 of 30 December 2005 on Corrigendum Finance for 2005 is amended as follows:
1° In the 5th, the words "Superior Education" are replaced by the words "Prevention of Crime";
2° A 9°, 10° and 11° are added:
« 9° Land development;
« 10° Combating climate change;
"11° Orientation and vocational integration of young people. »
II. - Are repealed:
1° 2 of Article 14-2 of Act No. 64-1245 of 16 December 1964 on the regime and distribution of water and the fight against pollution;
2° Section 132 of the Financial Law for 1992 (No. 91-1322 of 30 December 1991);
3° II of Article 32 of Act No. 95-115 of 4 February 1995 on guidance for the development and development of the territory.
ANNOUNCEMENTS
E T A T A
(Art. 20 of the Law)
Revised Pathways and Means for 2006
I. - GENERAL BUDGET
(Thousands of euros)
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
II. - SPECIAL ACCOUNTS
(In euros)
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
E T A T B
(Art. 21 of the Law)
Distribution of additional appropriations for 2006,
by mission and programme budget
GENERAL BUDGET
(In euros)
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
E T A T B
(Art. 22 of the Law)
Apportionment by mission and programme for 2006
GENERAL BUDGET
(In euros)
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
E T A T C
(Art. 23 of the Law)
Apportionment of additional appropriations for 2006, by mission and programme,
Trust Accounts
SPECIAL ACCOUNTS
(In euros)
You can see the table in the OJ
n° 303 of 31/12/2006 text number 2
This law will be enforced as a law of the State.
Done in Paris on 30 December 2006.
Jacques Chirac
By the President of the Republic:
The Prime Minister,
Dominique de Villepin
Minister of Economy,
finance and industry,
Thierry Breton
Minister for Budget
and the reform of the state,
Government spokesperson,
Jean-François Copé
(1) Preparatory work: Act No. 2006-1771.
National Assembly:
Bill No. 3447;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 3469;
Discussion on 6-8 December 2006 and adoption on 8 December 2006.
Senate:
Bill, adopted by the National Assembly, No. 105 (2006-2007);
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 115 (2006-2007);
Opinion of Mr. Serge Lagauche, on behalf of the Committee on Cultural Affairs, No. 109 (2006-2007);
Discussion on 18 and 19 December 2006 and adoption on 19 December 2006.
National Assembly:
Bill, as amended by the Senate, No. 3532;
Report of Mr. Gilles Carrez, on behalf of the Joint Parity Commission, No. 3538;
Discussion and adoption on December 21, 2006.
Senate:
Report of Mr. Philippe Marini, on behalf of the Joint Parity Commission, No. 141 (2006-2007);
Discussion and adoption on December 21, 2006.
