Amendment N ° 2006 - 1771 Of 30 December 2006 Finance Act For 2006

Original Language Title: Loi n° 2006-1771 du 30 décembre 2006 de finances rectificative pour 2006

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Implementing legislation Decree No. 2006-1799 of 30 December 2006 on distribution of open and appropriations cancelled by Act No. 2006-1771 of 30 December 2006 finance amendment for 2006 decree of January 1st, 2007, taken for the purposes of section 1609 l of the code Général des Impôts supplementing the list of devices subject to the tax on reproduction or printing devices and amending Annex IV to the same Decree No. 2007-2 January 1, 2007 relative to the the edition of books on library and devices of reproduction or printing tax-tax and amending Annex III to the general tax code Decree No. 2007-3 of 1 January 2007 the implementing of determination and payment of the debtor employer contribution in respect of officials of the post Decree No. 2007-4 from 1 January 2007 to cover management costs for the service by the family allowances of allocation funds student installation Decree No. 2007-228 20 February 2007 fixing the list of employment basins to reinvigorate and statistical references used for the determination of these pools of employment Decree No. 2007-471, March 28, 2007, on the incorporation in the code of customs of texts amending and supplementing certain provisions of this code Decree No. 2007-472 of 28 March 2007 laying down the tax declaration obligations of the beneficiaries of exemptions granted under articles 44 k and 1383 H of code General tax and amending Annex III to this code Decree No. 2007-473 of March 28, 2007 made under the II of section 87 of the Act No. 2006-1771 of 30 December 2006 finance amendment for 2006 depreciation on exceptional buildings operated by small and medium-sized enterprises in the areas of rural revitalization or areas of urban revitalization Decree No. 2007-504 of April 3, 2007 made under article 238 bis HZ bis of the code Général des impôts and concerning long-term electricity supply companies and amending Appendix III to this code Decree No. 2007-648 of 30 April 2007 on the implementation of the VII of article 130 of the Amendment No. 2006-1771 of 30 December 2006 Finance Act for 2006 Decree No. 2007-722 of May 7, 2007, designating the services which addressed the claims of domestic tax on petroleum products applicable to oil domestic and heavy fuel oil as well as the requests for refund of the tax domestic consumption on the natural gas referred to in article 3 of Act No. 2006 - 1771 of 30 December 2006 amending for 2006 finance and laying down conditions for filing these applications Decree n ° 2007 - 726 7 May 2007 concerning the tax credit for certain firms exhibiting expenses to meet management and operation standards laid down by the workbook loads in the matter of the title of Maître restaurateur and amending Annex III to this code Decree No. 2007-732 may 7, 2007 relative to the areas of assistance to regional and areas of investment aid to small and medium enterprises Decree No. 2007-806 of 11 May 2007 taken for the purposes of article 12 of the Finance Act amendment for 2006 and relating to the compensation for the loss of tax bases to the professional tax incurred by departments and regional Decree No. 2007-824 11 May 2007 amending the regulations relating to the financial support of the film industry, with the financial support of the audiovisual industry and the financial support of the videographic industry Decree No. 2007-856, May 14, 2007, laying down the procedures for control of the destination and the use of hard coals, lignites and cokes not subject to tax domestic consumption provided for in article 266 d B of Decree No. 2007-1179 customs code of August 3, 2007 taken for the application of article 151 septies of the code Général des Impôts, on the State of follow-up to be produced for the application of the device to report the capital gains tax and amending Annex III to this code Decree No. 2007-1359 of 14 September 2007 the title of master-Restorer Decree No. 2007-1415, October 1st, 2007, taken for the application of article 54 g of the general code of taxes concerning the declaration to be provided by taxpayers referred to in the first subparagraph from 1 of II of article 39 C of the same code and amending Annex III to this code Decree n ° 2007 - 1528 of 24 October 2007 on the recovery of fines and pecuniary convictions by direct Treasury accountants and amending Decree No. 64 - 1333 of December 22, 1964 decree n ° 2007-1579 7 November 2007 taken for the application of article 220 k of the general code of taxes on the distribution expenses tax credit of programmes and audiovisual formats and amending Annex III to this code Decree n ° 2007 - 1590 November 8, 2007 on detailed rules for the application of section 266 m of the code of customs Decree n ° 2007 - 1633 19 November 2007 taken for the application of article 199 decies I of the code Général des Impôts on the reduction of income tax for rental investment in a residence with a social vocation and amending Annex III to this Decree No. 2007-1661 code November 23, 2007 taken for the application of article 242 sexies of the general code of taxes relating to Declaration of legal persons obligations realizing, to give them rent, investments benefiting from the provisions laid down in articles 199 undecies has 199 undecies B or 217 undecies of the same code and amending Annex II to that code Decree No. 2009-1441 of November 24, 2009, taken for the purposes of section 266 sexies of Decree No. 2009-1528 customs code of December 9, 2009 laying down the tax declaration obligations of real estate investment companies listed keywords economy, law of finance RECTIFICATION for 2006, collective budget 2005, LFR 2006, funding, BUDGET, CGI, customs CODE, CGCT, CODE monetary and financial, CMF, RURAL CODE, CODE DE LA SÉCURITÉ SOCIALE, CSS, CODE DE LA CONSTRUCTION ET of the housing, CCH, CODE of tourism, book DES PROCEDURES FISCALES, CODE of the film industry
, GENERAL CODE of the property of public persons, CG3P, of the labour CODE, insurance CODE, CODE of the Town Planning Bill, tax CREDIT, GENERAL tax CODE, tax, Cap, business, expense, exemption, beneficiary, calculation MODE, exercise of the PROFESSION, draught of tobacco, benefit real folders statutory legislative record of the Act No. 2006-1771 of 30 December 2006 post links Act No. 2007-1223, August 21, 2007, in favour of work employment and purchasing power (1) JORF n ° 0303 31 December 2006 page 20228 text no. 2 Law No. 2006-1771 of 30 December 2006 amending finance for 2006 NOR: ECOX0600190L ELI: https://www.legifrance.gouv.fr/eli/loi/2006/12/30/ECOX0600190L/jo/texte Alias: https://www.legifrance.gouv.fr/eli/loi/2006/12/30/2006-1771/jo/texte the National Assembly and the Senate have adopted , The President of the Republic enacts the law whose content follows: part I General CONDITIONS of financial equilibrium title Ier: provisions relating to the resources I. - taxes and resources authorized A. - measures tax Article 1 I. - II of article 1010-0 A of the general tax code is amended as follows: 1 ° the table reads as follows: "You can consult the table in OJ No 303 of 31/12/2006 text number 2";
2 ° a paragraph as follows is added: 'he shall be made an allowance of €15.000 on the total amount of tax due by the company vehicles mentioned in the I. II. -I shall apply from 1 January 2006.
III. - The amount of the tax on vehicles of companies owed by companies in accordance with article 1010-0 A of the general code taxes is reduced two-thirds for the period of October 1, 2005 tax at September 30, 2006 and a third for the period of taxation of October 1st, 2006 to September 30, 2007.


Article 2 i. - 1 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 "1B";
2 ° in (b), the words: "greater than 5 billion" are replaced by the words: "between EUR 1 billion and $ 5 billion."
3 ° after the b, it is inserted as follows c: ' c) for enterprises having achieved a turnover of more than EUR 5 billion last fiscal year closed or the period of taxation, reduced if there is place in twelve months, to the difference between 90% of the amount of the tax estimated for this year under the same terms as those laid down in the first paragraph and the amount of down payments already made to the. respect of the same period. » ;
4 ° in the last paragraph, references: "a and b» are replaced by references:"a, b and c ".
II. - The first sentence of article 1731 of the same code is amended:

1 ° the words: "or 80%" are twice substituted the words: ", 80% or 90% ';
2 ° the references: "sixth or seventh paragraph" are replaced by references: "a, b or c '.
3 ° the words: "10% of this same amount due and EUR 15 million" are replaced by the words: "20% of the same amount and EUR 8 million when the company has a turnover exceeding 1 billion EUR or EUR 2 million when the company has a turnover between EUR 500 million and EUR 1 billion.
III. - By way of derogation from article 1668 of the general tax code 1, the undertakings listed in the b and c of the same 1 terminating their financial year 31 December 2006 must pay, no later than December 29, 2006, an exceptional deposit equal to the difference between respectively 80% or 90% of the amount of the tax estimated for this year under the same terms as those laid down in the first paragraph of the same article and the amount of the instalments already paid in respect of the same exercise.
IV. - I and II apply to payments due as of 1 January 2007.
Article 1731 of the general tax code is not applicable to the outstanding deposit mentioned in III.


Article 3 the persons referred to in IV of article 33 of Act No. 2004-1484 of 30 December 2004 finances for 2005 receive a partial refund of the internal tax consumption applicable to gas oil under conditions of employment and heavy fuel oil resumed respectively to 20 and 24 of table B identification indices of 1 of article 265 of the code of customs and the internal tax consumption on the natural gas provided for in article 266 d of same code.
The amount of the refund amounts to:-EUR 5 per hectolitre for the quantities of diesel acquired between January 1 and December 31, 2006;
-1,665 EUR per 100 kg net for the quantities of heavy fuel oil acquired between January 1 and December 31, 2006;
-1,071 EUR per 1,000 kilowatt hours for gas volumes acquired between January 1 and December 31, 2006.
A decree sets out conditions and time in which the persons mentioned in the first subparagraph are their refund application.


Article 4 i. – in the 8th article 266 g of the customs, the words: 'for its part weighing more than 2 500 kg"are deleted.
II. Article 266 h of the code is amended as follows: 1 ° in the last line of the last column of table 1, the number: "0.15" is replaced by: "0.9".
2 ° after 2, there shall be inserted a 2 as follows: "2A the minimum amount annual tax provided for in article 266 I 9 sexies is 450 EUR per liable. ''


Article 5 the 1 of article 265 bis of the code of Customs is supplemented by a d as follows: "d) as fuel by the Ministry of defence." This exemption is granted by way of refund for the products consumed from January 1, 2006 to January 1, 2009. However, this exemption does not apply to petroleum products used in connection with actions n ° s 01, 02, 03 and 04 program no. 152 "Gendarmerie nationale of the inter-ministerial mission"Security."


Article 6 i. - Article 732 of the general tax code is amended as follows: 1 ° in the first paragraph, the words: ' the Fund"shall be replaced by the words:"of the land ";
2 ° the third paragraph is supplemented by the words: ", including where they are concurrent to the transfer for consideration of agricultural land dependent on the operation.
II. - in the b 4 ° of 1 of article 793 of the code, the words: 'farm' shall be replaced by the words: "agricultural destination buildings.
III. - 2 the I ° applies to the disposals carried out effective January 7, 2006.



B. - Measures various Article 7 I. - b of 2 ° of VII of article 45 of the law of finances for 1987 (No. 86) - 30 December 1986 1317 reads as follows: ' b) multiplied by four when the operator is listed under 8 ° of article L. 36 - 7 of the code postal and electronic communications and its turnover excluding taxes related to electronic communications referred to in article L. 33 - 1 above-mentioned activities exceeds 800 million. euros. "II. - article L. 44 of the post and electronic communications code is amended as follows: 1 ° the first paragraph is preceded by the words:" I. ";
2 ° in the second paragraph, the words: ', for a fee fixed by Decree in Council of State, to cover the costs of management of the telephone numbering plan and control its use' shall be deleted;
3 ° an II as follows is added: "(II). -Each award by the regulatory authority for electronic communications and posts of numbering resources to an operator gives rise to payment by the operator of a fee per calendar year, including the year of the award.
«For the calculation of the tax, a signed Decree of the Minister in charge of electronic communications and the Minister in charge of the fixed budget the value of a base unit "a, which may not exceed EUR 0.023.» This value is set after notice of the electronic communications and postal regulation authority.
«The amount of tax payable by the operator is fixed: «1 ° for each ten digit number assigned, the value of unity "a;»
«2 ° for each six-digit number assigned to an amount equal to 2 000 000 a;
«3 ° for each four-digit number assigned to an amount equal to 2 000 000 a;
«4 ° for each digit a number attributed to an amount equal to 20 000 000 a. «» Booking by an operator with the electronic communications regulatory authority and positions of numbering resources leads to the payment of a fee equal to half of the fee for the assignment of the same resources.
"If the operator waives his reservation, the tax in respect of the current year remains due.
"The amount due for the booking and the allocation is calculated in proportion to their duration.
"The tax is provided according to procedures, security, guarantees and penalties applicable to turnover taxes.
"Do not give rise to the payment of tax:" 1 ° the allocation of codes used for the delivery of electronic communications which are not the internet addressing system;
«2 ° when it is not made for the benefit of a particular operator, the allocation of resources to two or three figures beginning with the number 1 or resources affected by the electronic communications regulatory authority and positions for the provision of services associated with an offer of access to an electronic communications network;
«3 ° the allocation by the regulatory authority for electronic communications and positions, as part of a restructuring of the national numbering plan, new resources replacing resources already allocated to an operator, until the completion of the substitution new resources to the former.»


Article 8 between March 25, 2006 and March 31, 2007, operators of electronic communications networks open to the public, including permissions have been assigned in 2006, are subject for frequencies allocated to them for the establishment of links point to point fixed service, for the payment: 1 ° a State of disposal fee, whose amount in euros, is equal:-for a summons, the product of the coefficients l, bf, lb, es and kl.
-for an allotment, to the product of the coefficients l, bf, and kl.
where kl is the coefficient of reference, the coefficient l represents the assigned frequency band width expressed in megahertz, and the coefficients bf, lb, es and has characterized, respectively, the frequency band, bond length, spectral efficiency and the benefit of allotments.
Coefficients bf, lb, es, and kl are fixed by order of the Minister in charge of electronic communications;
2 ° to an accessory charge, which the euro amount, is equal:-the product to a G reference factor by the number of assignments for assignments;
-to the product of a G reference factor by the number of megahertz allotted for allotments.
G and G coefficients are fixed by order of the Minister in charge of electronic communications.


Article 9 is authorized from the date of entry into force of this Act, the collection of the remuneration of services imposed by the following decrees: 1 ° Decree No. 2005 - 1692 28 December 2005 concerning the remuneration of certain services provided by the Ministry of defence;
2 ° Decree No. 2006-420 of 7 April 2006 concerning the remuneration of certain services provided by the Ministry of economy, finance and industry;
3 ° Decree No. 2006-545 of May 12, 2006 concerning the remuneration of certain services rendered by the Court of cassation and amending the code of judicial organization;
4 ° Decree No. 2006 - 1240 of 10 October 2006 concerning the remuneration of certain services provided by the Ministry of agriculture and fisheries.



II. - resources affected. - provisions relating to local authorities Article 10 in more on this article...

For 2006, fractional rates mentioned in the first paragraph I of article 40 of Act No. 2005 - 1719 of December 30, 2005 of finance for 2006 shall be as follows: you can consult the table in OJ No 303 of 31/12/2006 text number 2 Article 11

I. - For 2006, the fraction of rate referred to in the first paragraph of III of article 52 of Act No. 2004-1484 of 30 December 2004 finances for 2005 is set at 2.035%.
In 2006, each Department receives a product of the tax referred to in the first paragraph of the same III corresponding to the percentages of this fraction of fixed as follows: you can consult the table in OJ No 303 of 31/12/2006 text no. 2 II. -I of section 53 of Act No. 2004 - 1484 of 30 December 2004 supra is amended as follows: 1 ° the fourth preambular paragraph reads as follows: "as of 2006, this fraction of rate is fixed at 6.45%. ';
2 ° the fifth paragraph is deleted;
3 ° the last two paragraphs are deleted;
4 ° a paragraph as follows is added: "as from 2006, an amount of EUR 10 million is allocated to the commune of Marseille on the proceeds to the State of the tax referred to this I." III. -In 2006, an amount of 40 205 981 EUR is assigned to the departments on the proceeds of the tax on contracts of insurance to the State pursuant to 5 ° bis of section 1001 of the general code for taxes.
Each Department is awarded an amount equal to the gap positive between the amount of the reduction made in 2005 in accordance with the third paragraph of article l. 3334-7-1 of the general code of territorial communities and the share of the proceeds of the tax on contracts of insurance paid to this Department in 2005 in accordance with the I of Act No. 2004-1484 of 30 December 2004 , according to the following table: (in euros) you can refer to the table in OJ No 303 of 31/12/2006 text number 2 Article 12 more on this article...

I of article 53 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003, it is inserted after an IA as follows: "IA. -Shall be established, as of 2007, a levy on the revenues of the State to pay compensation to the departments and regions that recorded a significant loss of tax professional tax bases from one year to the other. This compensation is paid in a degressive manner over three years.
"Are concerned departments and regions that have registered, compared with the previous year, a loss of revenue from professional tax equal to or greater than 10% of the proceeds of the business tax of the previous year, provided that it represents at least 2% of the overall fiscal product of the housing tax, property taxes and business tax of the year involving the loss of bases of taxation to the business tax.
"The decrease of the bases from the I article 1466 C and the second paragraph 2 of section 1467 of the general code of taxes is not taken into account.
"The departments and regions eligible for compensation have an equal allocation: '-the first year, 60% of the registered product loss;
"- the second year, to 40% of the product loss;
"- the third year 20% of product loss.
"Conditions for application of the bis I present are specified, as necessary, by Decree in Council of State."


Article 13 i. - I of article 59 of the finance law for 2004 supra is amended as follows: 1 ° the ninth preambular paragraph reads as follows: "as of 2006, these percentages are fixed as follows: ';
2 ° the table reads as follows: you can consult the table in OJ No 303 of 31/12/2006 text no. 2 II. -In 2006, an amount of 1 917 904 EUR and an amount of 159 109 EUR are assigned respectively to the departments of Landes and Ardèche on the product of the internal tax on petroleum products to the State.


Article 14 article 3334-16-2 of the general code of territorial communities is amended as follows: 1 ° the second and last sentences of the first subparagraph are deleted;
2 ° in the third sentence of the first subparagraph, after the year: "2006" are inserted the years: ", 2007 and 2008", and the amount: "100 million euros" is replaced by: "EUR 500 million per year.
3 ° the last five paragraphs are replaced by the I-IV as follows: «i. - This fonds consists of three parts: "1 ° a first share of the compensation." Its amount is equal to 50% of the total amount of the Fund; in 2006 and 40% in 2007 and 2008
2 ° a second share in respect of equalization. The amount is equal to 30% of the total amount of the Fund in 2006, 2007 and 2008;
«3 ° a third share in respect of the insertion. Its amount is equal to 20% of the total amount of the Fund in 2006 and 30% in 2007 and 2008.
«II.-credits of the first part are divided between the departments for which a positive difference is found between the expenditure set out by the Department in respect of the year preceding the year in respect of which the payment is made and the right to compensation for this Department of the transfer of the minimum insertion and the minimum activity income income. in proportion to the ratio between the positive gap found for each Department and the sum of these positive variances.
"III. - credits on the second part are divided between departments under the conditions specified by this III, after removal of the money required for the share to the overseas departments.
"This share is calculated by applying to the total amount of the second part the ratio between the number of beneficiaries of minimum revenue for insertion in the overseas departments and the total number of beneficiaries of the minimum insertion income recorded at 31 December of the year preceding the year in respect of which the payment is made. It is divided between the departments of overseas for which a positive difference is found between the expenditure set out by the Department in respect of the year preceding the year in respect of which the payment is made and the right to compensation for this Department of the transfer of the minimum insertion and the minimum activity income income, in proportion to the ratio between the positive deviation to each Department and the sum of these positive variances.
"The balance of the second part is divided between the departments of metropolitan France in proportion to the ratio between the positive discrepancy between the expense exposed by each Department in respect of the year preceding the year in respect of which the payment is made and the right to compensation for this Department of the transfer of the minimum insertion and the minimum activity income income. multiplied by a synthetic index of resources and expenses, on the one hand, and the sum of these positive variances weighted by this index, on the other hand.
"The synthetic index of resources and expenses referred to in the preceding paragraph is constituted by the sum of:" 1 ° 25% report found the year preceding the year in respect of which payment is made between the financial potential per capita of all the departments of metropolitan France and the financial potential per capita of the Department as defined in article L. 3334-6;
«2 ° 75% report between the proportion of the total number of beneficiaries of the minimum insertion income in the Department, in the population defined in the first paragraph of article l. 3334-2, and this same proportion found for all city departments. The total number of beneficiaries of the minimum insertion income is found at 31 December of the year preceding the year in respect of which the payment is operated by the Minister of Social Affairs.
"IV.-credits of the third part are divided between the departments proportionally to the ratio between the total number of contracts for the future mentioned in article l. 322-4-10 of the labour code, contracts of insertion-income minimum of activity mentioned in article l. 322-4-15 of the same code and the premiums referred to in article L. 262 - 11 of the code of social action and families, recorded at 31 December of the year preceding the year in respect of which the payment is operated by the Minister. in charge of Social Affairs in each Department and the same total number recorded on the same date for all the departments. ' Article 15 i.-by way of derogation from article L. 2334-24 of the general local authorities code, an amount of EUR 50 million in respect of the proceeds of the lump sum of the traffic police fines is assigned for the year 2006 to the National Agency for social cohesion and equal opportunities established by Act No. 2006-396, March 31, 2006 for the equal opportunities alone in order to finance the realization of actions of prevention of juvenile delinquency under the conditions defined in article l. 2215-2 of the general code of territorial communities.
II. - An amount of EUR 50 million is charged on the amount of the proceeds of the fines fixed of the traffic police opened in respect of the year 2006 and assigned to the balance of the staffing of management provided for in article L. 2334-13 du code Général des collectivités territoriales and apportionment in 2007.



B. - Other provisions Article 16 the product balances of liquidation of public institutions responsible for the development of the new town of Cergy-Pontoise and the new town of Saint-Quentin-en-Yvelines in the conditions defined by decrees no. 2002-1538 and no. 2002-1539 December 24, 2002 is set to 90% to the public establishment called 'agency land and technical in the Paris region. The remaining 10% are returned to the general budget.


Article 17

I. - The amounts paid by miners in the State at the time of the shutdown of mining operations in application of section 92 of the mining code, where the facilities mentioned in this article are transferred to the State, and pursuant to article 93 of the code, are allocated in full to the administrative public establishment called 'national agency for the guarantee of the rights of minors.
II. - Article 5 of Act No. 2004-105 of 3 February 2004 on the creation of 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 assigned to that institution by law.
III. - The public industrial and commercial establishment referred to as "Charbonnages de France» verse in 2006 the amount he has accrued in respect of the sums mentioned in this article I.


-Article 18 i. effective January 1, 2006, the product of the fraction of the right of consumption on tobacco referred to in article 575 of the general code of taxes allocated to the general budget pursuant to c of article 61 of Act No. 2004-1484 of 30 December 2004 finances for 2005 is assigned to national fund provided for in article L. 961-13 of the labour code , to the tune of EUR 114 million a year.
The national fund reverse the amount so assigned to joint bodies approved by the State in respect of the individual training leave or approved in respect of contracts or periods of professionalization and the individual right to training, in compensation for the loss of revenue that these organizations were supported in application of article 3 of Ordinance No. 2005-895 of August 2, 2005 under certain thresholds of compulsory levies and to facilitate the exercise of a self-employed activity in occupational sectors experiencing difficulties in recruitment.
II. - Before transmission to the Parliament of the draft finance law for 2008, the Government shall provide an evaluation report on the financial situation and the action of the national fund provided for in article L. 961 - 13 of the labour code.


Article 19 in the article I 1529 of the general code of taxes, after the words: «plan local d'urbanisme», are inserted the words: 'or by a planning document in lieu thereof '.

Title II: Provisions relating to the balance of resources and expenses Article 20 I. - for 2006, the adjustment of resources as revised contained the State assessments annexed to this Act and the supplement of the State budget expenses are fixed at the following amounts: (in million EUR) you can refer to the table in OJ No 303 of 31/12/2006 text no. 2 II. -For 2006, the ceiling for State-funded jobs leave remains unchanged.

SECOND part: Means of policies public and special provisions title I:: permissions budget for 2006 CREDITS and OVERDRAFTS Credits missions Article 21 it is open to Ministers, for 2006, in respect of the general budget, commitment permissions and additional payment appropriations amounting respectively to the amounts of 31 925 100 259 EUR and 9 383 892 784 EUR in accordance with the mission given to the State distribution B annexed to this Act.


Article 22 it is cancelled, in respect of the missions of the budget for 2006, permissions of commitment and payment appropriations amounting respectively to the amounts of 1 588 147 269 EUR and 2 078 337 212 EUR according to the breakdown by mission given to State B' annexed to this Act.


Article 23 it is open for 2006 to the Minister in charge of the budget, in respect of the trust account 'Pensions', a commitment authority and a credit of additional payment amounting to EUR 3 265 814 284, distributed in accordance with State C annexed to this Act.

Title II: RATIFICATION of DECREES of advance Article 24 are ratified credits open and cancelled by the decrees no. 2006-365, March 27, 2006, no. 2006-954 of August 1, 2006, no. 2006-1295 23 October 2006 and no. 2006-1530 of 6 December 2006 opening credits advance and cancellations of appropriations for this purpose.

Title III: Provisions permanent I. - measures FISCALES NON attached Article 25 on 4 ° of 1 I of article 302 D of the general tax code is amended as follows: 1 ° in the seventh preambular paragraph, the words: "the Estonia, the Hungary, the Latvia, the Lithuania, the Poland, the Slovakia, the Slovenia and the Czech Republic" shall be replaced by the words : "Bulgaria, the Estonia, the Hungary, the Latvia, the Lithuania, the Poland, the Slovakia, the Slovenia, the Czech Republic and the Romania", and the words: 'other products of tobacco from the Czech Republic,' shall be deleted;
2 ° the table in paragraph 8 is amended as follows: a) after the first line, it is inserted as follows line: you can consult the table in OJ No 303 of 31/12/2006 text number 2 b) the last line is replaced by two lines thus drawn up: you can consult the table in OJ No 303 of 31/12/2006 text number 2 Article 26 at the end of the second sentence of the fifth paragraph of article 302 bis KE of the general code of taxes, as it follows from Act No. 2005 - 1719 of December 30, 2005, supra, the words: ' referred to in article 235 ter my ' are deleted.


Article 27. - in the first paragraph of article 39 CA 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: ", from the E85 superethanol mentioned in 1 of table B of the 1 of article 265 of the code of customs or liquefied petroleum gas.
II. - Article 39 AE of the code is amended as follows: 1 ° in the first paragraph, the words: 'or liquefied petroleum gas' are replaced by the words: ", gas liquefied petroleum gas or E85 superethanol mentioned in 1 of table B of the 1 of article 265 of the customs code."
2 ° in the second paragraph, the year: "2007" is replaced by the year: '2010 '.
III. - In articles 39 AD and 39 AF of the same code, the year: "2007" is replaced by the year: '2010 '.
IV. - In b of the 1 ° from 4 of article 298 of the code, after the word: 'gas oils', shall be inserted the words: «and the E85 superethanol»
V. - Section 1010 of the same code is amended as follows: 1 ° in the first paragraph, the words: 'or liquefied petroleum gas' are replaced by the words: ", from the E85 superethanol mentioned in 1 of table B of the 1 of article 265 of the code of customs or liquefied petroleum gas."
2 ° a paragraph as follows is added: 'the exemptions provided for in the first and second subparagraphs shall apply for a period of eight quarters counted from the first day of the current quarter on the date of first entry into service of the vehicle.'
VI. - In article 1599 110R (A) of the same code, the words: 'that work' are replaced by the words: "specially equipped to work", and added the words: "or the E85 superethanol mentioned in 1 of table B of the 1 of article 265 of the code of customs".
VII. - III of article 1635 bis O of the same code is supplemented by a c worded as follows: ' c) for specially-equipped vehicles to operate through superethanol E85 mentioned in 1 of table B of the 1 of article 265 of the customs code, the amount of the tax, as amended, as the case may be, mentioned scale to the a or b of this III is reduced by 50%.»
VIII. - 1. I, II and III shall apply to vehicles, exclusively or not, using the E85 superethanol mentioned in 1 of table B 1 of section 265 of the customs code or specific equipment for storage and distribution of that same fuel acquired as of January 1, 2007.
2. the IV, VI and VII shall apply from 1 January 2007.
3. the V applies to vehicles whose first movement occurs from January 1, 2007.


Article 28 in articles 39 AB and 39 quinquies DA, in the last paragraph of sections 39 d E and 39 d F and in the II of article 39 quinquies FC of the general tax code, the year: "2007" is replaced by the year: '2008 '.


Article 29 i. - Article 200 d of the general tax code is amended as follows: 1 ° the I reads as follows: "I - 1. Taxpayers who have their tax domicile in France within the meaning of article 4 (b) are eligible for a tax credit amounting to 2,000 in expenses paid to acquire new or for the first subscription of a lease with option to purchase or lease agreed for a period of at least two years of a land motor vehicle engine which meets all of the following conditions : ' a) his conduct requires the possession of a driver's licence referred to in article L. 223 - 1 of the code of the road;
' (b) this vehicle works, exclusively or not, using liquefied petroleum gas, of electricity or natural gas vehicles;
"(c) the level of emission of carbon dioxide per kilometre of the vehicle when it was acquired or the first subscription of the lease does not exceed 200 grams in 2006, 160 grams in 2007 and 140 grams from 2008.
' 2. the tax credit also applies to the costs of conversion work, carried out by qualified professionals, designed to enable operation using the liquefied petroleum gas vehicle still in circulation that satisfy all of the following conditions:

' a) first release came less than three years;
"(b) the vehicles traction motor only uses gasoline;
"(c) the level of emission of carbon dioxide per kilometre travelled by the vehicle before transformation does not exceed 200 grams in 2006, 180 grams in 2007 and 160 grams from 2008.
"3. the tax credit is worn to 3,000 when the acquisition or the first subscription of a lease with option to purchase or lease agreed for a period of two years or more of a vehicle meets the requirements set out in 1 is accompanied by the destruction of a passenger car registered before 1 January 1997, acquired for at least 12 months at the date of its destruction and still in circulation at that date.";
2 ° in the second sentence of the first paragraph of II, reference: 'second subparagraph of the I' is replaced by the reference: "3 of the I ';
3 ° in the III, after the reference: '200 bis', shall be inserted the words: 'and articles 200 g and 200 decies A.
II. - 1 ° and 2 ° of the I apply to acquisition, rental, and processing expenses paid from January 1, 2006 to December 31, 2009, as well as the destruction of motor vehicles occurred during the same period.
3 ° the I applies from the taxation of income of the year 2006.


Article 30 i. - The title of section 4 of chapter I of title II of book II of the monetary and financial code reads as follows: 'the libretto of sustainable development ".
II. - Article L. 221 - 27 of the code reads as follows: «art.» L. 221-27. -Sustainable development booklet is opened by natural persons having their fiscal domicile in France in the institutions and bodies authorized to receive deposits. The sums held in this booklet are used to the financing of small and medium-sized enterprises and energy savings work in old buildings.
"The ceiling of contributions to this booklet is fixed by regulation.
"It can be opened only a libretto by taxpayer or booklet for each of the spouses or partners bound by a Pact of civil solidarity, subject to a joint taxation.
"The rules for opening and functioning of the libretto of sustainable development, as well as the nature of the work of energy savings that are assigned the are deposited on this booklet, are laid down by regulation.
'The libretto of sustainable development-related operations are subject to control on parts and place of the General Inspectorate of finance.'
III. Article L. 221 - 28 of the code is amended as follows: 1 ° in the first paragraph, the words: «accounts industrial development» and «accounts» are replaced by the words: "booklets of sustainable development" and "booklets", and the words: "for industrial equipment,' shall be deleted;
2 ° after the first paragraph, inserted a paragraph as follows: "these institutions provide, once per quarter, the Minister in charge of the economy, written information on the financial assistance granted using the funds thus collected.";
3 ° in the last paragraph, the words: ' this written information' shall be replaced by the words: "of the written information referred to in the two preceding paragraphs.
IV. - 9 ° c of article 157 of the general tax code reads as follows: «9 ° c the product deposits on a libretto by open sustainable development and operating in the conditions and limits laid down in articles L. 221 - 27 and L. 221 - 28 of the monetary and financial code;
V. - I-III shall apply with effect from 1 January 2007.
The IV applies to the income tax due for the 2007 and subsequent years.


Article 31 i. - Article 1383 A of the general tax code, it is inserted after a section 1383-0 (b) worded as follows: «art.» 1383 B. 0 - 1. Local authorities and public institutions of inter-communal cooperation with own taxation may, by a decision taken in accordance with article 1639 A I bis, exempt from property tax on properties built to the extent of 50% or 100% housing units completed before January 1, 1989 which have been provided by the owner capital expenditure mentioned in article 200 c and carried out in accordance to 6 of the same article when the total amount of expenses paid in the year preceding the first year of application of the exemption is greater than EUR 10 000 per dwelling or the total amount of expenditures paid in the three years preceding the year of application of the exemption is greater than 15 000 EUR per dwelling.
"This exemption shall apply for a period of five years from the year following the payment of the total amount of expenditure provided for in the first subparagraph. It may not be renewed during the ten years following that of the expiration of a period of exemption.
"Deliberation is the share of each territorial community or public establishment of inter-municipal cooperation in own taxation.
"2. to benefit from the exemption provided in 1, the owner address to the location of the property tax service, before 1 January of the first year in respect of which the exemption is applicable, a statement containing all the elements of identification of assets, including the date of completion of the housing. '' This declaration must be accompanied by all the elements justifying the nature of expenditure and their amount.
"When the conditions required to benefit from the exemption provided for in article 1383 E and those laid down in article 1 are met, the exemption provided for in article 1383 E is applicable. However, the provisions of this section 1 is granted upon expiry of the period of application of the exemption provided for in article 1383 E for the period remaining. "II. - in the a of 2 of article 1639 A quater of the code, after the reference:"1383 A,", there shall be inserted the reference:"1383-0 B,".
III. - The I applies to dwellings for which expenditures have been paid as of 1 January 2007.


Article 32 i. - After the first paragraph of 3 ° of article 156 of the general tax code I inserted a preambular: "this provision is not applicable to the deficits from costs connected with the maintenance and the protection of natural heritage other than the interests of loan, having received a favourable opinion from the competent environmental State service 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 or spaces mentioned in article L. 146 - 6 of the code of urbanism, benefiting from the label issued by the "Heritage Foundation pursuant to section L 143-2 of the code of the heritage. This label provides the conditions for access to the public of the intervening spaces, unless otherwise justified by the fragility of the natural environment. "II. - in the last paragraph of the h of 1 ° of the I of article 31 of the same code, the reference: 'indent' is replaced by the reference:"third paragraph ".
III. - in b of the 2 of article 32 of the same code, the reference: "paragraph 2" shall be replaced by references: "of the second and third subparagraphs.
IV. - In article 239 II 3 h of the same code, references: 'second and third paragraphs of 3 ° of article 156 I' shall be replaced by references: ' third and fourth subparagraphs 3 ° of the I of article 156.
V. - The I to IV are applicable from the taxation of income of the year 2007.


Article 33 read more on this article...

I. - The hydraulic energy utilization Act of October 16, 1919 is amended: 1 ° the sixth paragraph of article 2 is supplemented by a sentence as follows: "this provision shall cease to apply when the establishment of a new authority or the renewal of an authorisation at the time of the publication of law No. 2006 - 1771 of 30 December 2006 amending finance for 2006. ';
2 ° after article 9, it is inserted an article 9-1 worded as follows: «art.» 9-1.-at the time renewal hydroelectric concessions, is hereby borne by the concessionaire to the benefit of the State, a royalty revenues resulting from sales of electricity of the exploitation of the licensed hydroelectric. The amount of this fee fixed by an instrument of grant cannot exceed 25% of the revenues resulting from sales of electricity of the exploitation of the licensed hydroelectric.
"40% of the fee are assigned to the departments on the territory of which flow streams used, the possible distribution among several departments being proportional to the average hydraulic power has become unavailable within each Department of fact from factory. ';
3 ° 6 ° of article 10 is replaced by a 6 ° and a 6 ° bis as follows: «6 ° reserves in water that the concessionaire is required to provide.
"When agreements or agreements are made between applicants and departments and common either from the financial point of view, that water reserves, or again, by application of article 6, with regard to repair in-kind compensation for rights exercised or not, these agreements should be recorded in the book loads and executed by the dealer unless it is appropriate to review , unless new agreement between the parties;

«6 ° bis reserves energy, for concessions for which the administration made known the decision in principle, referred to in the second paragraph of article 13 to establish a new concession; these energy reserves cannot deprive the plant over a tenth of the energy that it has averaged over the year. These energy reserves are financial compensation by the dealer to the Department an amount, calculated on the bases laid down by order of the Minister in charge of energy, equivalent to 25% of the recovery of this amount of energy on the basis of regulated electricity selling tariffs.
«For concessions current on the date of the publication of law No. 2006-1771 of 30 December 2006 amending for 2006 finance, reserved energy is expected to be surrendered by the care councils for the benefit of public services state, departments, municipalities, public institutions or authorized associations and farm of General utility determined by Decree groups. as well as for the benefit of industrial or craft businesses that settle, develop and create or maintain jobs whose list is fixed by the General Councils in a manner defined by Decree. The book loads determines the initial provision, which may not exceed one year following the date of completion of the work, during which this energy must be held at the disposal of the Council without prior notice, the conditions in which these reserves must be kept at the disposal of the beneficiaries including, the periods of notice after the expiry of this period the work that may be charged to the dealer for the use of these reserves, as well as special rates or discounts on the maxima rates indicated at 9 ° of this article applicable to these reserves. The non-allocation of this reserved energy can be the subject of financial compensation by the dealer to the Department which the calculated based on fixed by Decree of the Minister in charge of energy, is equivalent to 25% of the recovery of this amount of energy on the basis of regulated tariffs for the sale of electricity.
"When the beneficiary of the reserves has exercised its rights to eligibility under article 22 of modernization and the development of the public service of electricity Act, no. 2000-108 dated February 10, 2000, reserved energy it was ceded by the concessionaire of the waterfall at a rate set by order of the Minister responsible for electricity. These provisions shall not preclude that the public electrical energy distribution concessionary authorities referred to in article L. 2224-31 of the general code of territorial communities continue to perceive, with their dealers, the reserved energy fees within contracts for electricity supply concessions applicable on the date of entry into force of the electricity and gas markets and public service Act, no. 2003-8 of January 3, 2003 energy; » 4 ° in 10 ° of article 10, the words: "specially rules for charging and start-up work which, with the approval of the administration, would be performed by the concessionaire during the last ten years of the concession, the mode of participation of State on this Amortization depreciation" shall be deleted;
5 ° after article 10, it is inserted an article 10-1 worded as follows: «art.» 10-1.-the dealer holds, under the control of the prefect of the Department where lies factory, a register in which are reflected expenditures relating to the work of modernization, excluding the work that would have been necessary for the proper rehabilitation of structures at the end of the concession, as well as those related to investments for increasing the production capacity of the planning carried out during the second half of the period of execution of the concession contract, without that this period will be less than ten years. Expenditures in the register are subject to the approval of the prefect. When they have been approved, the unamortised expenses related to upgrades as well as the undepreciated part of the above investments are reimbursed to the outgoing dealer and charged to the right mentioned in article 13. This article also applies to the current concessions to the publication date of the Amendment No. 2006-1771 of 30 December 2006 Finance Act for 2006. » ;
6 ° article 13 is supplemented by two well written paragraphs: "when the renewal of the concession, is hereby charged to your selected dealer, a right which the amount is a function of the expenses to be reimbursed by the State for the previous dealer pursuant to section 10-1 or for any other costs incurred by the State in respect of the renewal of the concession. ''
'Thus established law shall be recovered according to the procedures laid down in article 22.';
7 ° after article 32, it is inserted an article 32-1 worded as follows: «art.» 32-1.-officials and agents authorized by the Minister in charge of energy and sworn pursuant to articles 33 and 43 of the Act No. 2000-108 of 10 February 2000 on the modernisation and development of the public service of electricity are qualified to conduct, in the performance of their duties, to research and to the finding of violations of this Act.
"For the research and the realization of these offences, these officials and staff have investigative powers defined in article 33 of Act No. 2000-108, February 10, 2000.
"The criminal offences provided for in this Act are found in the minutes which are sent, under penalty of nullity, within five days following their closure, the Prosecutor of the Republic. In a copy within the same period to the person concerned. These minutes are prima facie evidence to the contrary.
"The Prosecutor of the Republic is previously informed of the operations envisaged in the search of the offences. It can oppose these operations. "II. - a decree in Council of State lays down detailed rules for the application of the I and, in particular, the conditions for the approval of expenditures by the prefect and calculation of the duty imposed by the 6th of the I.
III. - The 2 ° and 6 ° of the I shall apply to applications for concessions that did not object, on the date of publication of this Act, of the decision referred to in the second paragraph of article 13 of the hydraulic energy utilization Act of October 16, 1919.


Article 34 after the table constituting the second paragraph V of article 43 of the finance law for 2000 (No. 99) - 1172 on December 30, 1999, shall be inserted two paragraphs thus worded: "these taxes are due by the operator, without possible reduction, from the creation of the installation and until the decision of deletion from the list of basic nuclear installations.
"For all categories of facilities specified in the previous table, the values of coefficients for 2007 are attached to 4.0 for the additional fee"research, 1.0 for tax additional 'accompanying and 0.8 for tax additional "technology diffusion."


Article 35 2 of article 39 of the code Général des Impôts, the words: "are not allowed" are replaced by the words: "discharge by payment and the related penalty provided in IV of article 14 of Act No. 2005-781 of 13 July 2005 programme laying down guidelines for energy policy, are not allowed.


Article 36 i. - after article 266 d (A) of the customs code, there shall be inserted an article 266 d B as follows: «art.» 266 d B - 1. Hard coals, lignites and cokes resumed at CN codes 2701, 2702 and 2704 and intended to be used as fuel are subject to a domestic consumption tax.
"2. the operative event for the tax occurs and tax is payable upon delivery of these products by a supplier to an end user. The operative event occurs and tax is also payable upon importation, when products are imported directly by the end user for his own needs.
"3. the tax is due: '1 ° by the supplier of the goods." Provider houilles, lignite or cokes is considered by anyone who is engaged in the trading of these products;
«2 ° has the importation by the person designated as the recipient real products on the customs declaration for import.
«4. 1 ° products mentioned in 1 are not subject to the internal consumption tax when they are used: ' a) other than as fuel;
"(b) has a dual purpose, i.e. when they are used, in the same process as fuel and for uses other than fuel. '' Are considered as such hard coals, lignites and cokes used in metallurgical processes or chemical reduction. The benefit of this measure is limited to only those products assigned to this dual-use quantities;
"(c) in a class non-metallic mineral product manufacturing process in the statistical classification of economic activities in the European Community (NACE), as provided for in Regulation (EEC) No 3037/90 the Board, October 9, 1990, under the heading" DI 26; ".

«2 ° products mentioned in 1 are not subject to tax domestic consumption when they are consumed inside settlements of production of petroleum or related products referred to in table B 1 of section 265 of the present code, when this consumption is conducted for the production of these energy products or for the production of all or part of the energy required in their manufacture;»
«3 ° the implementing of 1 ° and 2 ° and the arrangements for checking the destination of the products and their assignment to the uses mentioned therein are fixed by Decree.
«5. products referred to in 1 are exempt from the internal consumption tax when they are used: "1 ° for the production of electricity, excluding products used in a facility referred to in article 266 d A;
2 ° for their extraction and production needs;
«3 ° for consumption for consumers, including in collective form.
'6. the internal consumption tax is sitting on the quantity of product actually delivered in megawatt hours, after rounding to the nearest megawatt-hour. The tax rate is fixed at 1.19 per megawatt-hour.
'7. 1 ° suppliers of houilles, lignite or cokes established in France are required to register with the administration of customs and Excise for the recovery of the internal tax consumption prior to the commencement of their activity.
"They keep accounts of deliveries that they perform in France and communicate to the authority of recovery instead of actual delivery, the name or business name and address of the recipient. Accounting of deliveries shall be made to any request of the administration;
«2 ° suppliers not established in France refers to a person who is established and has been registered with the administration of the Customs and Excise to perform in their place and place the obligations imposed on them and pay the internal consumption tax. ''
«8. persons who have received products mentioned at 1 unless these products are subject to tax domestic consumption in the cases provided for in the 4 or which were received in this tax exemption in the cases provided for in 5 are required, without prejudice to the penalties applicable to payment of tax when these products were not affected at the destination or use which justified the absence of taxation or exemption. ''
«9. the proceeds of the internal consumption tax applicable to hard coals, lignites and cokes is assigned to the environment and energy control agency.»
II. - 1 of article 267 of the code is amended as follows: 1 ° in the first paragraph, the word and the reference: 'and 266 d' shall be replaced by references: ", 266 d and 266 d B ';
2 ° in the second paragraph, after the words: 'above', shall be inserted the words: ", subject to the provisions of section 266 2 d B.
III. - I and II come into force from July 1, 2007.


Article 37 i. - Article 265 of the code of Customs is amended as follows: 1 ° 2 is amended as follows: has) in the penultimate preambular paragraph, after the words: 'in article 265 c"shall be inserted the words:", excluding the use as a fuel for vehicles of captive fleets of local and regional authorities and their groupings ';
(b) after the word: 'application', the end of the last paragraph reads as follows: «from 2.';
2 ° a 3 worded as follows is added: '3. the pure plant oils as defined in 2 can be used, pure or mixture, as a fuel in vehicle fleets captive territorial communities or their groupings with a memorandum with the prefect and the regional director of customs territorially competent. For this purpose, they conclude a memorandum with the prefect and the regional director of customs territorially competent. Vegetable oils are used in this framework under the responsibility of the users. They are subject to domestic consumption tax at the applicable rate for diesel identified in the index 22 and mentioned in table B of section 265 1. This rate is reduced by the value of the discount applied to the methyl esters of vegetable oil mentioned in the a of section 265 1 bis A."II. -In the first sentence of article 265 c of the same code, the word: "agricultural", shall be inserted the words: ", such as fuel for vehicles of captive fleets of local authorities and their groupings under the conditions referred to in article 265 3.
III. - I and II come into force effective January 1, 2007.


Article 38 article 266 d of the customs code is amended as follows: 1 ° in 3 c, the words: 'and excluding shipments of gas to be used in the facilities referred to in article 266 d A' shall be deleted;
2 ° after the 3 c, inserted a paragraph as follows: 'the exemption in the c to 3 this does not apply to the supply of gas to be used in the facilities referred to in article 266 d A. However, producers whose installation does not have a contract for the purchase of electricity concluded in the framework of article 10 of Act No. 2000-108 of 10 February 2000 on the modernization and development of the public service of electricity or referred to in article 50 of the same Act, waiving the exemption of internal taxes provided for in article 266 d has benefit from the arrangements provided for in the present 3 c. ((' Article 39 i. - article 266 h of the customs code is amended as follows: 1 ° the rates of the general tax on polluting activities in table 1 of this article are thus changed: has) for waste: you can consult the table in OJ No 303 of 31/12/2006 text number 2 b) for the substances emitted into the atmosphere ((: You can consult the table in OJ No 303 of 31/12/2006 text number 2 c) for lubricants, oils, and lubricating preparations, use generates used oil: you can consult the table in OJ No 303 of 31/12/2006 text number 2 d) for the washing preparations, including auxiliary washing preparations ((, and fabric softeners and fabric softeners for laundry products: you can consult the table in OJ No 303 of 31/12/2006 text number 2 nd) for extraction materials: you can consult the table in OJ No 303 of 31/12/2006 text number 2 GB) for classified installations: you can consult the table in OJ No 303 of 31/12/2006 text number 2 2 ° after 1 , a 1 shall be inserted as follows: ' 1 bis has from 2008, rates for waste, substances emitted into the atmosphere, lubricants, oils and lubricating preparations which use generates waste oils to the washing preparations, including auxiliary washing preparations, and softening products and softeners for clothes, extraction, classified installations and mentioned printed materials in table 1 are identified. every year, in the same proportion as the upper limit of the first instalment of the scale of the income tax. "II. - 1 ° of the I enters into force as of 1 July 2007.
III. - In 2007, the product of the charge referred to in article 266 sexies of the customs code is assigned to the environment and energy control agency within the limit of EUR 25 million.


Article 40 read more on this article...

I. - after 1 ter II of article 266 sexies of the customs code, inserted a 1 c as follows: '1 c in the installations classified disposal of waste such as bioreactors, where they have mastered and value all of their production of biogas;'.
II. - A decree determines the beneficiaries and detailed rules for the application of the exemption in the I.


Article 41 i. - in the second table of IV of section 1609 110w of the general code of taxes, rates: '4.3-8.5', '3.5 to 8' and '2.6 to 10' are replaced respectively by rates: '4.3 to 9.5', '3.5 to 9' and '2.6-11.
II. - IV of the same article 1609 110w is amended as follows: 1 ° in the first paragraph, after the words: "of the tax" shall be inserted the words: "per passenger".
2 ° the third row of the second table is deleted;
3 ° after the second table, inserted a paragraph as follows: 'tax rate is equal to 1 per tonne of freight for all aerodromes referred to in i.' III. -Article 1609 110w A of the code is amended as follows: 1 ° at the beginning of the I, the words: "as of January 1, 2005," are deleted;
2 ° the IV is amended as follows: has) the first paragraph reads as follows: "the proceeds of the tax is assigned to the airfield where the operative, to the financing of aid paid to residents in application of articles L. 571 - 14-L. 571 - 16 of the code of the environment and, where appropriate, within the limit of two-thirds of the annual proceeds of the tax. the reimbursement to public entities of the annual instalments of loans that they made or the advances they have made for Fund reduction noise under agreements with the aerodrome operator on assent of the Committee provided by article L. 571 - 16 of the code of the environment and the Minister responsible for civil aviation. » ;

(b) in the third paragraph, the words: "Paris - Charles-de-Gaulle," shall be deleted, and amounts: 10 to 22' is replaced by the amounts: "of 30 to 40";
(c) after the third paragraph, there shall be inserted a paragraph worded as follows: "2nd group: Paris - Charles de Gaulle Airport: 10-22;
(d) at the beginning of the fourth preambular paragraph, the words: "2nd group" are replaced by the words: "3rd group";
e) at the beginning of paragraph 5, the words: '3rd group' are replaced by the words: '4th group '.
IV. - I and III come into force effective January 1, 2007.


Article 42 after article 778 of the general tax code, shall be inserted an article 778 as follows: «art.» 778 bis. -The donation-partage granted in application of article 1076-1 of the civil code is subject to the tariff on-line on the whole of the value of the particular property. «Article 43 i. - after article 784 A of the general tax code, inserted an article 784 B as follows: «art.» 784 B - in case of donation-partage made to descendants of varying degrees, rights are liquidated on the basis of kinship between the ascendant donor and offspring allotted. "II. - I shall apply from 1 January 2007.


Article 44 i. - Shall be inserted, in the general code of taxes, an article 756 thus written: «art.» 756 bis. -Waiver of action reduction provided for in article 929 of the civil code is not subject to the rights of transfer for free. "II. - I shall apply from 1 January 2007.


Article 45 i. - Article 636 of the general tax code is supplemented by a paragraph worded as follows: "this period is extended to six months after the death of the testator for shared wills deposited with the notaries or received by them.»
II. - The I is applicable as from 1 January 2007.


Article 46 i. - The first paragraph of section 751 of the general tax code is supplemented by the words: "or that there was a break-up of property carried out gratuitously, directed more than three months before the death, recorded by deed and for which the value of the bare ownership was determined according to the schedule provided for in article 669."
II. - The I shall apply from 1 January 2007.


Article 47 i. - The second paragraph of section 752 of the general tax code, it is inserted after a paragraph as follows: "the presumption of paragraph 1 is not applied to property subject to a gradual or residual, liberality as referred to in articles 1048 to 1061 of the civil code."
II. - The I shall apply from 1 January 2007.


Article 48 article 763 of the general tax code, shall be inserted an article 763 as follows: «art.» 763 bis. -The right of return under section 738-2 of the civil code does not give rise to perception of rights transfer for free. «Article 49 after article 776 of the general tax code, inserted a section 776 A as follows: «art.» 776 - in accordance with article 1078-3 of the civil code, the conventions provided for by articles 1078-1 and 1078-2 of the code are not subject to the rights of transfer for free. «Article 50 i. - inserted after article 776 bis of the general tax code, it is an article 776 ter reading as follows: «art.» ter 776. -Donations of less than six years to grandchildren in accordance with section 1078-4 of the civil code are not reportable in the estate of their father or mother. "II. - I shall apply from 1 January 2007.


Article 51 i. - Article 779 of the general tax code is amended as follows: 1 ° the first paragraph of the b of the I is supplemented by the words: 'because of settlor or waiver ';
2 ° at the beginning of the second paragraph of the same (b), after the words: "between the representatives of gave children" shall be inserted the words: "or renunciants ';
3 ° the IV is supplemented by the words and a paragraph worded as follows: 'live or represented as a result of settlor or waiver.
«Between the representatives of the brothers and sisters predeceased or renunciants, this deduction is divided according to the rules of devolution by law.»
II. - The I shall apply from 1 January 2007.


Article 52 section 785 of the general tax code is repealed.


Article 53 i. - After article 788 of the general code of taxes shall be inserted an article 788 as follows: «art.» 788 bis. -The goods collected by an heir or a legatee in application of article 1002-1 or paragraph 2 of article 1094-1 of the civil code are deemed to be transmitted free of charge by the deceased. "II. - I shall apply from 1 January 2007.


Article 54 i. - Before article 792 of the general code of taxes shall be inserted an article 791 as follows: «art.» 791 bis. -In the case of donations gradual or residual as referred to in articles 1048 to 1061 of the civil code, during transmission, the legatee or the established first donee is liable for transfer rights free of charge on assets passed under the conditions of ordinary law. The Devisee or donee established second is not liable for any right.
"To the death of the first Devisee or donee, transmitted assets is taxed according to the degree of kinship between the testator or donor and the second heir or donee. '' The tax regime and the taxable value of the property passing to the second heir or donee are determined at the date of the death of the first bestowed.
"Fees paid by the first Devisee or donee is charged on duties due on the same property by the second heir or donee."
II. - The I shall apply from 1 January 2007.


Article 55 i. - at the beginning of the third paragraph of article 124 (b) of the general tax code, shall be inserted the words: "subject to article 150 - 0a".
II. - 2 of article 150-0 A of the same code I is supplemented by a paragraph worded as follows: "gain withdrawn from the sale or the provision of a debt that is rooted in a complement of price contractual clause referred to in the preceding paragraph is imposed under the same conditions in respect of the year of the transfer or contribution."
III. After article 150-0 B of the same code, inserted a section 150-0 B bis worded as follows: «art.» 150-0 BA. -Gain removed intake, until it was payable in cash, of the debt referred to in the second paragraph I of article 2 of 150-0 A is postponed, on option of the taxpayer, at the time where operates the transmission, redemption, repayment or cancellation of securities received in Exchange for this contribution.
"The postponement provided for in the first subparagraph shall be subject to compliance with the following conditions: ' a) the assignor has engaged in one of the functions referred to in 1 ° of article 885-O within the company whose activity is the support of the complement of price clause, continuously during the five years preceding the sale of the securities or rights of this company;
"(b) in the case of Exchange with any cash payment, the amount of any cash payment does not exceed 10% of the nominal value of the securities received;
"(c) the taxpayer declares the amount of the gain removed intake in the special capital gains declaration and under subsection 1 of article 170, in the time limit for such statements."
IV. — This section shall apply to transfers and contributions made from January 1, 2007.


Article 56 in b of I of article 199 l-0 (b) of the code Général des Impôts, the words: 'the majority' shall be replaced by the words: "at least 50%.


Article 57 i. - The third paragraph of article 787 B of the general tax code (b), it is inserted after a preambular: "the engagement of conservation is deemed acquired shares or shares held for two years at least one physical person and spouse exceed the thresholds laid down in the first subparagraph, provided that such person or his or her spouse is engaged for more than two years at least in the company concerned. main professional or one of the functions listed in the 1 ° of article 885-O bis when the company is subject to corporate income tax. «II.-after the seventeenth preambular paragraph (3 °) of the same article, are inserted a g and h as follows: ' g) in the event of failure to comply with the conditions laid down to the a or b, as the result of a merger or scission within the meaning of article 817 or a capital increase, the partial exemption on transfer for free before any of these operations is not questioned if the signatories commitments expected to the until his term.» The securities received in Exchange for these operations must be kept to the same term. Similarly, this exemption is not called into question when the requirement to b is not respected as a result of a cancellation of the securities due to losses or liquidation;
"(h) in the case of non-compliance with the condition laid down in (c) as a result of a merger or scission within the meaning of article 817 or a capital increase, granted partial exemption in respect of the transfer free of charge if not challenged the securities received in Exchange for these operations are maintained by the signatory to the undertaking until its completion.
"Similarly, this exemption is is not questioned when the condition laid down in (b) or (c) is not respected as a result of a cancellation of securities due to losses or bankruptcy."
III. - The b in article 885 I bis of the code is supplemented by a paragraph worded as follows:

«In the event of failure to comply with the provisions of the previous paragraph as a result of a merger between companies intervening, the partial exemption granted in respect of the current year and those preceding this operation is not called into question if the signatories commitments expected to the until his term.» The securities received in Exchange for the merger must be kept to the same term. "IV. - I, II and III shall apply from 1 January 2007.


Article 58 article 28 of Act No. 2004-809 of 13 August 2004 on local responsibilities and freedoms is amended as follows: 1 ° in the first paragraph of the I, the date: "January 1" is replaced by: '1 March ';
2 ° in the IV and V, the date: "31 December 2006" is replaced by the date four times: "1 March 2007";
3 ° the VI is supplemented by a 3 ° as follows: «3 ° has an exceptional basis, without prejudice to the application of 1 ° and 2 °, the delegations of public service in force at 31 December 2006 and relating to aerodromes that have not yet subject to this date of the transfer of jurisdiction provided for in this article are extended until the date of the transfer.»


Article 59 article 775 of the general tax code, there shall be inserted an article 775 c as follows: «art.» 775 c. -The amount of rent or compensation in the occupation actually repaid by the estate to the surviving spouse or partner related to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the civil code shall be deducted from the assets of estate. ' Article 60 i. - in the first sentence of article III of the 788 of the general tax code, the word: 'State', shall be inserted the words: ", in its public institutions.
II. - The I applies to estates open starting from January 1, 2007.


Section 61 after article 789 of the general tax code, there shall be inserted an article 789 as follows: «art.» 789 bis. -The temporary right to housing enjoyed by the surviving spouse or partner related to the deceased by a civil solidarity pact pursuant to articles 515-6 and 763 of the civil code is not subject to the rights of transfer for free. ' Article 62 i. - I and II of section 953 of the general tax code read as follows: "i. - passport issued in France is subject to a stamp duty which the tariff is set at EUR 60.
"By derogation from the first subparagraph, passport issued to a child under 15 years is exempt from stamp duty. For a minor over 15 years, the rate is set at EUR 30.
"By derogation from the first subparagraph, the rate for the passport issued exceptionally and for reasons of urgency duly substantiated or issued by an authority that is not that of the place of residence or domicile of the applicant is EUR 30.
«Passport referred to in the first and second subparagraphs shall be renewed for free up their duration and validity in the following cases: ' a) change of civil status;
"(b) change of address;
"(c) error attributable to the administration;
"d) Pages of the passport for visa fully used.
'II. - the issuance of the Passport service and mission for the civilian and military of the State going abroad is carried out free of charge.'
II. - The I shall apply from 1 January 2007.


Article 63 i. - After article 39 AJ of the general code of taxes, it is inserted a section 39 AK worded as follows: «art.» 39 AK. -Equipment and facilities acquired or created, between November 15, 2006 and December 31, 2009 to meet the obligations legal or regulatory compliance by undertakings carrying on their activity in the sector of hotels, cafes and restaurants, excluding non-tourist class accommodation and catering activities, may be subject to exceptional amortization on twenty-four months from the date of commissioning.
"Legal and regulatory compliance requirements mentioned in the first paragraph are related to hygiene, security, sound insulation, fire protection, the fight against smoking or the improvement of the accessibility of persons with disabilities. Expenditures for renewal of equipment and installations already in the standards are excluded from this device.
"This article shall apply within the limits and conditions laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis. ''
II. - Article 39 g F of the code is amended as follows: 1 ° the first two paragraphs are replaced by three paragraphs thus worded: 'individual firms subject to a real tax regime and the companies referred to in the second paragraph of article L. 223 - 1 of the code of commerce under the income tax may constitute, in respect of the years ended before January 1, 2010 , a provision for expenditure compliance: "1 ° with rules as regards food security, for those engaged in industrial, commercial or artisanal;
«2 ° with the regulators hygiene, security, protective fire, fight against smoking, soundproofing or improving accessibility for people with disabilities, for those carrying on business in the sector of hotels, cafes and restaurants, excluding non-tourist class accommodation and catering activities. ';
2 ° in the third paragraph, the words: 'food safety' shall be replaced by the words: 'mentioned in the second or third subparagraph ";
3 ° in the fourth paragraph, the words: "with food safety regulations" are replaced by the words: 'mentioned in the second or third subparagraph ";
4 ° a paragraph as follows is added: "this article shall apply within the limits and conditions laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis. ''
III. After article 244 c O of the same code, it is inserted a section 244 c Q as follows: «art.» 244 c q. - i. - 1. Companies imposed according to their actual profit or exempt pursuant to articles 44 sexies, 44 septies, 44 g or 44 decies, whose leader holds the title of master-Restorer, may benefit from a tax credit equal to 50% of expenditures which meet the standards and operation laid down by the specification relating to the title of master-restorer.
"When the holder of the title of master-Restorer is Manager of a company with several institutions, the tax credit is calculated in respect of the costs incurred by institutions controlled in the context of the issuance of this title.
"When the holder of the title of master-Restorer is a leader of several companies, the tax credit is granted to a single undertaking, which the institution are controlled in the context of the issuance of this title.
' 2. for the purposes of 1, the leader means the operator for sole proprietorships or a person exercising the functions of Manager appointed in accordance with the articles of incorporation of a société à responsabilité limitée or limited by shares, president, Director general, Chairman of the Supervisory Board or member of the Board of a corporation. ''
«II. - 1.» Expenditures which meet the standards development and operation laid down by the specification relating to the title of master-Restorer and opening right to tax credit mentioned in 1 of the I are: ' a) allocations to amortisation of capital assets for adapting the capacity of storage and conservation of the company to a controlling supply of fresh products: '-in positive or negative cold refrigeration equipment;
«- material related to storage in dry reserve or in the cellar;
«- vacuum packaging equipment;
«- material for making preserves and semi-preserves;
"- equipment for sterilization and pasteurization;
«- insulated or refrigerated transport equipment used for the transport of fresh products and to meet the insulation of the goods transported;
«b) allocations to amortisation of capital assets relating to the arrangement and equipment of premises when they allow to improve food hygiene: "-work of heavy work and second work related to the configuration of the premises;
"- equipment for cooking, reheating, food conservation during the service;
"- work plans;
«- evacuation systems;
«c) appropriations to depreciation of fixed assets and expenditure to improve the reception of the customer and related: '-glassware, dishes and linen;
"- at the front and at the storefront of the establishment;
«- to the creation of external equipment;
«- to the acquisition of computer equipment and telephone directly related to the home or the Visual identity of the institution;
"d) appropriations to depreciation of capital assets and expenditures allowing the reception of the people with reduced mobility;
"e) the following expenses: '-expenditure on clothing and small equipment for the kitchen staff;
«- expenses of training of the staff at the reception, hygiene, safety, cooking techniques and mastery of the cold chain;
«- expenditure relating to microbiology tests;

«- expenditure relating to signage inside and outside the institution;
"- expenditure on external audit to verify compliance with the specifications on the title of master-restorer.
"2. the expenditure referred to in the 1 are taken into account for the calculation of the credit within the limits of 30 000 EUR for the whole of the period consisting of the calendar year during which the leader of the company received the title of master-Restorer and the two following years.
' 3. the expenses mentioned in 1 must meet the following conditions: ' a) be deductible expenses from taxable income the income tax or the corporation tax under the conditions of ordinary law;
"(b) not have been or be included in the basis for calculation of another credit or tax reduction.
'4. the subsidies received by companies at the rate of pensionable expenses right to the tax credit are deducted bases of calculating this credit.
"III. - regardless of the date of closing of the exercises and regardless of their duration, the the I mentioned tax credit is calculated per calendar year.
"IV. - I mentioned in tax credit applies within the limits and conditions laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis. ''
"These limits shall be assessed taking into account the portion of the tax credit corresponding to the shares of the shareholders of companies of persons referred to in articles 8 and 238 bis L. When these companies are not subject to corporate income tax, the tax credit can be used by the shareholders in proportion to their rights in these societies, provided that it is liable to pay tax on companies or individuals involved in the operation within the meaning of 1 I of article 156 bis °.
«V. - I-IV apply to businesses whose leader has obtained the grant of the title of master-Restorer from November 15, 2006 and December 31, 2009.»
«VI. - the conditions in which the master-Restorer is issued by the administrative authority to the leaders and the specification is established are defined by Decree in Council of State.»
'A decree fixed the conditions for the application of this article, including the declarative obligations of companies.'
IV. - After article 199 ter N of the same code, inserted a 199 ter P article worded as follows: «art.» ter 199 P.-tax defined in article 244 c credit Q shall be charged against the income tax payable by the taxpayer in respect of the year in which the expenditure defined in article 244 c II Q were exposed. If the amount of the tax credit exceeds the amount of tax payable in respect of that year, the excess is rendered. «V. - after article 220 Q of the same code, inserted a 220 U article worded as follows: «art.» "220 U. - the tax credit defined in article 244 c Q is charged to corporation tax under the conditions laid down in article 199 ter P." VI. -1 of article 223 O of the same code is supplemented by a u as follows: ' u) tax credits generated by each company of the group in accordance with article 244 c Q; article 220 U applies to the sum of these tax credits. "VII. - I and II apply to the determination of the results for the years ended as of December 31, 2006.


Article 64 i. - After article 238 bis L of the general tax code, shall be inserted an article 238 the as follows: «art.» 238 bis LA. -The profits of lawyers ' associations referred to in article 7 of Act No. 71-1130 of 31 December 1971 on the reform of judicial and legal professions are taxed according to the rules provided for in this code for participation companies. "II. - in the first sentence of the first paragraph of article 7 of law No. 71 - 1130 of 31 December 1971 on the reform of judicial and legal professions, after the words:"be within an association", shall be inserted the words: «which the liability of the members may, in the conditions laid down by Decree, limited only to members of the association who have completed the professional act in question".


Article 65 i. - Article 73 B of the general tax code is amended as follows: 1 ° in the first paragraph of the I, the words: ", established effective January 1, 1993," are deleted, and there is added a sentence as follows: 'this reduction is increased to 100% in respect of the current period to the date of registration in accounting from the staffing of young farmers installation';
2 ° the third paragraph of the I is deleted;
3 ° in the first paragraph of the II, the word: 'fourth' is replaced by: 'third '.
II. - The I apply for the determination of the results of the exercises ended effective January 1, 2006.


Article 66 in the first sentence of item 302 II bis MB of the code Général des Impôts, the words: "referred to in the annex to Regulation (EC) No 1259/1999 of the Council may 17, 1999, establishing common rules for direct support under the common agricultural policy schemes" are replaced by the words: ' assigned pursuant to Regulation (EC) No 1782/2003 of the Council. ", of 29 September 2003 establishing common rules for direct support under the common agricultural policy schemes and establishing certain support schemes for farmers.


Article 67 i. - The (2) of article 75-0 A of the general tax code is complemented by a c worded as follows: ' c) either the amount of the aid granted in 2007 to under the single payment entitlements scheme, established by Regulation (EC) No 1782/2003 Council September 29, 2003, establishing common rules for direct support under the common agricultural policy schemes and establishing certain support schemes. farmers, for farmers closing their exercise between May 31 and November 30, 2007 and having recorded during this exercise of aid granted in 2006 in this same way. "II. - the third paragraph of article l 731 - 15 of the rural code is supplemented by a sentence as follows:"taxpayers who have exercised the option referred to in c of 2 of section 75-0 A of the general tax code may apply to take advantage of this option for the determination of the income referred to in this article. "III. - after the first sentence of the third paragraph of article L. 136 - 4 of the code of social security, it is inserted a sentence as follows:"taxpayers who have exercised the option referred to in c of 2 of section 75-0 A of the general tax code may apply to take advantage of this option for the determination of the income referred to in the preceding paragraph. "IV. - 1. Article 73 of the general tax code is repealed.
2. at the beginning of the first sentence of article 1693 III bis of the code, the words: "when pursuant to article 73 II, ' shall be replaced by the word: «when».


Article 68 i. - in the first paragraph of 1 ° of I of article 156 of the general tax code, the amount: "EUR 60 000" is replaced by: "EUR 100 000 '.
II. - The I applies from the tax revenues of 2006.


Article 69 i. - 1. D and d a of 1 ° 5 of article 261 of the general code of taxes are repealed.
2. the 2 of article 295 of the code is repealed.
II. - Article L. 142 - 3 of the rural code reads as follows: «art.» L. 142-3. -The special regime for the registration fee applicable to acquisitions and assignments made by land and rural settlement companies is governed by articles 1028 bis, 1028 ter and article 1840 G I ter of the general tax code. "III. - I and II come into force on January 1, 2007.


Section 70 i. - Article 199 o of the general code of taxes is as follows: «art.» 199 o. -1. When they do not come into account for the assessment of income from different categories, give entitlement to aid amounts paid by a taxpayer resident in France within the meaning of article 4 (b) for: ' a) the employment of an employee or use an association or a company approved by the State, which renders such services as defined in sections D. 129 - 35 and D. 129 - 36 of the labour code;
"(b) the use of a not-for-profit organization designed to helps home and is entitled to the title of using social or contracted by a social security body.
«2. employment must be exercised at the residence, located in France, the taxpayer or one of his ascendants fulfilling the conditions laid down in the first paragraph of article L. 232 - 2 of the code of social action and families. ''
"Where the employment is exercised in the residence of a parent of the taxpayer, the latter waives the benefit of the provisions of article 156 of this code relating to child support, the pension paid to the same ascendant.
"The financial assistance referred to in article L. 129 - 13 of the labour code, exempt pursuant to the 37 ° of section 81 of this code, is not taken into account for the benefit of the provisions of this article. '.
'3. the expenditure referred to in the 1 are retained, for the amount actually supported, within the limits of 12 000 EUR, taking into account first and foremost those pensionable right for the benefit of the tax mentioned in the 4 credit.

"This limit is raised to 20.000 for taxpayers referred to 3 ° of article l.341 - 4 of the code of social security, as well as for taxpayers with dependants a person, living under their roof, mentioned at the same 3 °, or a child giving right to the additional allocation of education of children with disabilities under the second paragraph of article L. 541 - 1 of the code. ''
"The limit of 12 000 EUR is increased by EUR 1 500 per dependent child within the meaning of articles 196 and 196 B of this code and the title of each of the members of the old tax home to more than sixty-five years. The increase also applies to the ascending line referred to in the first paragraph of this article meet the same condition of age 2. The amount of EUR 1 500 is divided by two for children deemed equal responsibility of one and the other of their parents. The 12 000 EUR limit increased by these increases cannot exceed EUR 15 000.
' 4. the aid takes the form of a credit on the income tax equal to 50% of the expenditure referred to in the (3) of this section in respect of the services defined in the 4 ° and 5 ° of article D. 129 - 35 of the labour code, supported for the employment of an employee to their residence and paid using the universal employment-service cheque provided for in article L. 129-5 of the code by. : 'a) single, widowed or divorced taxpayer who carries on a professional activity during the year of the payment of expenses;
'(b) the persons who are married or have entered into a civil solidarity pact, subject to joint taxation, exercising both a professional activity in the year of the payment of the expenses.
"The tax credit is charged against the income tax after allocation of the tax cuts mentioned in articles 199 c B 200 bis of this code, of levies or non post-release deductions and tax credits. If it exceeds the tax due, the excess is rendered.
«5. aid takes the form of a reduction of income tax equal to 50% of the expenditure referred to in 3 supported: ' a) persons other than those mentioned in 4;
"(b) the persons referred to in 4, which bore these costs for services other than those referred to in 4, were not used for these expenditures in respect of services referred to in 4 a check universal service employment provided for in article L. 129 - 5 of the labour code or have supported these expenditures in respect of services referred to in 4 to the residence of an ascendant. ''
' 6. the aid shall be granted on presentation of evidence of payment of salaries and social contributions, the identity of the recipient, the nature and the amount of benefits paid to the association, the enterprise or organization as defined in the 1. ''
II. - In the 2 ° of II of article 156 of the code, references: «first and second subparagraphs 1 °» are replaced by the references: "1 and 2".
III. In the fourth paragraph of article 193 of the code, after the reference: '199 ter A', shall be inserted the words: ", 4 of article 199 28o and articles.
IV. - This article is applicable from the tax revenues of the year 2007.


Article 71 i. - after article 199 decies (H) of the general tax code, there shall be inserted an article 199 decies I as follows: «art.» 199 decies i. - i. - There shall be established a reduction of income tax for taxpayers residing in France within the meaning of article 4 (b) acquiring, between January 1, 2007 and December 31, 2010, a housing part of a residence with a social vocation defined in article l.631 - 11 of the code of construction and housing and who would like to rent which the product won in the category of property tax revenues. This tax reduction applies: "1 ° to the acquisition of new housing or in the future state of completion;
«2 ° has the acquisition of housing to renovate, under the conditions laid down in article L. 262 - 1 of the code of construction and housing.
«II.-the tax reduction is calculated on the cost price of these units 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 Pact of civil solidarity, subject to a common tax. '' Its rate is equal to 25%.
"III. - it can be operated only a single tax both reduction and it is spread over six years maximum. It is given to the title: "1st of the year of completion of the accommodation or its acquisition if it is later, for housing referred to in 1 ° of the I;
«2 ° in the year of receipt of the work for housing referred to in 2 ° of the I.. IV. - The reduction is attributed on the tax due in respect of the year mentioned in III at the sixth on the limits of 12 500 EUR or EUR 25 000 and then, if necessary, for the five years in the same balance conditions.
«V. - the owner must undertake to rent naked housing for at least nine years to the operator of the residence with a social vocation. This lease shall take effect within six months following the date of completion of the building or its acquisition, whichever is later. In the event of breach of the engagement or assignment of housing, practiced reduction subject of a resumption in respect of the year of breach of commitment or of the assignment.
«5 of I of section 197 is applicable.
«VI. - the reduction is not applicable in respect of the housing ownership is dismembered. However, where the transfer of ownership of the property or the dismemberment of this right is due to the death of one of the spouses subject to joint taxation, the surviving bidder of the property or its usufruct holder spouse may request resumption at his benefit under the same conditions and in the same manner, for the benefit of the reduction provided for in this section for the period remaining to the date of death.
«VII. - for the same taxpayer, the provisions of this article are exclusive of the application of those articles 199 decies E to 199 decies g.» II. -A Decree lays down the conditions for the application of this article. In particular, it specifies the technical performance of dwellings referred to in 2 ° of article 199 I decies I of the general tax code.


Article 72 i. - The second paragraph of the m-1 ° of I of article 31 of the general tax code, it is inserted after a paragraph as follows: "when the conventions provided for in article L. 321 - 4 of the code of construction and housing do not permit the granting of public aid referred to in the first paragraph of article L. 301-3 of the same code. they are signed by the national agency of the habitat. "II. - the last paragraph of article L. 321-1-1 of the code of construction and housing shall be supplemented by the words:" when these agreements allow the granting of public aid referred to in the first paragraph of article L. 301 - 3.


Article 73 i. - The first paragraph of the article 200 II decies of the general code of taxes is amended as follows: 1 ° the amount: "EUR 1 000" is replaced by: ' 1 500 EUR ";
2 ° the rate: '50% ' is replaced by the rate: '75% '.
II. - The I is for taxpayers whose period of six months referred to in article 200 I b decies of the general tax code ends after December 31, 2006.


Article 74 i. - Article 200 k of the general tax code is amended as follows: 1 ° in the first sentence of the first paragraph of II, the amount: "EUR 1 500" is replaced by: "EUR 2000";
2 ° the III is repealed.
II. - 1 ° of the I is for taxpayers whose period of six months referred to in 1 ° of the I of article 200 k of the general tax code ends after December 31, 2006.


Article 75 i. - At the end of the thirteenth paragraph I of article 244 c J of the general tax code, the amount: "EUR 51 900" is replaced by: ' 64 875 EUR.
II. - The I applies to advance bids issued effective April 1, 2007.


Article 76 i. - Article L. 411 - 4 of the code of tourism 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: "from the year preceding that in which the acquisition of holiday vouchers".
3 ° a sentence worded as follows is added: "the amount obtained is rounded, if applicable, to the higher euro."
II. - For the chèques-vacances acquired in 2007, the amounts referred to in article L. 411 - 4 of the code of the tourism are fixed at 17 492 EUR and 4 059 EUR respectively.
III. - 1. In the second sentence of the first paragraph of 19 ° of article 81 of the general code of taxes, after the words: "of the scale of income tax", shall be inserted the words: "from the year preceding the acquisition of the titles-restaurant.
2. for acquired titles-restaurant in 2007, the limit of exemption in the 19 ° of article 81 of the general tax code is fixed at 4.98 EUR.
IV. - 1 ° of the I is applicable to the chèques-vacances acquired from 2008. For this same year, the amounts referred to therein are refreshed in the application of the 2 ° and 3 ° of the same I.


Article 77 i. - Article 39 C of the general tax code is amended as follows: 1 ° the current provisions constitute an I that is amended as follows: a) the second and third subparagraphs shall be deleted;
(b) in the last paragraph, the reference: 'in the fourth paragraph"is replaced by the reference: 'in the preceding paragraph.
2 ° is added an II as follows:

«II. - 1.» In the case of rental or making available in any other form of property located or operated or registered in France or in another State party to the European economic area agreement which concluded with the France a treaty containing a clause from administrative to combat assistance fraud or tax evasion, granted by a company subject to the arrangements provided for in article 8 a building referred to in article 8 c or 8 d or a group within the meaning of articles 239 c, 239 c B, 239 c C or 239 c D, the amount of depreciation of these goods or co-ownership shares admitted deducted from taxable income. For a period of thirty-six months counted from the beginning of rental development or provision, this depreciation is allowed in deduction, in respect of a fiscal year, within the limit of three times the amount of the share of the result of the condominium or acquired rents.
"The fraction of the deficits of corporations, condominiums or groups referred to in the first subparagraph for the amount of the appropriations to depreciation deducted, under the conditions laid down in the same paragraph, in respect of the twelve first months of depreciation is deductible in the amount of one-quarter of the profits to be taxed at the rate of corporation tax from ordinary as each partner, co-owner, Member or. as appropriate, the group within the meaning of article 223a belongs withdraw the rest of its activities.
"In relation to rental or available in any other form of property located or operated or registered in a State which is not a party to the agreement on the EEA European or which did not conclude with the France a treaty containing an administrative order to combat assistance clause against fraud or tax evasion, granted by companies. , condominiums or groups referred to in the first subparagraph, the amount of depreciation of these assets or co-ownership shares is allowed in deduction of taxable income, in respect of a fiscal year, within the limit of the amount of the acquired rent or of the result of the co-ownership share, less the amount of the other costs relating to the goods or parts.
"The depreciation limitation laid down in the first and third subparagraphs and the amount of deficits laid down in the second paragraph does not apply to the part of income attributable to business users of the goods, when leasing or provision is not permitted indirectly by a natural person.
' 2. in the case of rental or making available in any other form of property acquired directly or indirectly by an individual, the amount of depreciation of these assets or co-ownership shares were admitted to the deduction of taxable income, in respect of a fiscal year, within the limit of the amount of the acquired rent or of the share of the result of the condominium. minus the amount of the other costs relating to the goods or parts.
'3. the depreciation regularly recognised in respect of a fiscal year and not deducted from the result of this exercise in application of 1 or 2 may be deducted from the result of the following exercises, under the conditions and limits laid down by these 1 or 2.
"When good ceases to be given rented or made available during an exercise, the non-deductible depreciation in application of 1 or 2 and which could be inferred as laid down in the first subparagraph is deducted from the profit for this year. If this benefit is not sufficient so that the deduction can be fully operated, excess depreciation is deferred and deducted from profits of the following exercises.
"In case of transfer of the property, the depreciation not deducted under 1 or 2 majore net book value taken into account in calculating the capital gain or assignment write-downs.
"The deficits fraction non-creditable deducted pursuant to the second paragraph of 1 can be deducted from the benefit of the following exercises subject to the limit laid down in the same paragraph as the first twelve months of depreciation."
II. - Article 39 CA of the code is repealed.
III. - In the first sentence of the third paragraph of article 39 quinquies of the same code, the reference: "fourth paragraph" is replaced by the reference: "second subparagraph of the I.
IV. - After section 54 f of the same code, inserted a section 54 g worded as follows: «art.» 54 g. -Taxpayers referred to in the first subparagraph of article 39 C II 1 are required to provide, within the month following the beginning of depreciation deductible from taxable income, a statement consistent with a model provided by the administration showing including some elements of the contract and their forecast results during the implementation of the contract. A decree specifies the contents and conditions of deposit of this declaration. «V. - in 1 of the IA to article 199 undecies B of the same code, the reference: 'indent' is replaced by the reference: «II».
VI. - Article 1763 of the code is supplemented by an III worded as follows: 'III '. -Entails the application of a fine equal to 5% of the cost of the particular property leased or made available in any other form the failure to produce the declaration provided for in article 54 g. "VII. - This section applies to leases entered into or made available in any other form updates effective January 1, 2007.


Article 78 for the purposes of sections 34, 44 h and 1455 of the general tax code, the first sentence of the I of article 21 of Act No. 97 - 1051 of 18 November 1997 guidance on marine fisheries and marine cultures is supplemented by the words: ", or that it chartered from a company it Manager, as part of a progressive home ownership within a period which may not exceed ten years.


Article 79 i. - 2 of article 39 of the general tax code is complemented by a 4 ° as follows: '4 ° to buildings designed exclusively to host exhibitions and congresses and equipment deployed at these same buildings.'
II. - The I applies to buildings and equipment acquired or created after January 1, 2007.


Article 80 the first paragraph of the article III of the 209-0 B of the general tax code is amended as follows: 1 ° after the first sentence, it is inserted a sentence as follows: "for companies that were eligible before 1 January 2007 and which have not chosen, the option provided for in the I can be exercised at the latest under a closed exercise or a period of taxation arrested between January 1, 2007 and January 1, 2008.";
2 ° in the last sentence of the year: "2004" is replaced by the year: '2008 '.


Section 81 i. - General code of taxes is thus amended: 1 ° at the beginning of section 239 c D, after the words: 'The groupings of health cooperation referred to in articles l. 6133-1 and l. 6133-4 of the code of public health', shall be inserted the words: ' and groups of social and medico-social cooperation referred to in article L. 312 - 7 of the code of social action and families. "
2 ° in the i of 3 of article 206, after the words: 'the groupings of health cooperation', shall be inserted the words: "and social and medico-social cooperation groups".
II. - The I applies to years ending after December 31, 2006.
III. - by way of exception to paragraph 2 of article 239 of the general tax code 1, groups of social and medico-social cooperation referred to in I of this section who wish to opt for the tax in respect of open years in 2006 must notify this option no later than March 31, 2007.


Section 82 i. - The second paragraph of article 223 A of the general tax code reads as follows: "for the calculation of the rate of detention of the capital, is abstraction, in the limit of 10% of the capital of the company, for 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 code of work and awarded titles. , after purchase, under the same conditions, by a company to its employees non-agent. This particular method of calculation no longer applies as from the fiscal year during which the holder of securities issued or allocated in the foregoing conditions give his titles or stops any function in society. However, if the assignment titles or the cessation of function has to reduce, in a year, less than 95% participation in the share capital of a subsidiary company, this capital is nevertheless deemed having been detained according to the procedures laid down in the first or in the second paragraph if the percentage of 95% is again reached on expiry of the period laid down in the second paragraph of 1 of section 223 of this code for the deposit of the Declaration of result of the exercise. If the cessation of function occurs during the retention period laid down in the third sentence of the second paragraph I of article L. 225-197-1 of the commercial code, it continues to be disregarded actions whose conservation is required in the conditions described above, until the expiry of the aforementioned period. "II. - a. - article 223 (b) of the code is amended as follows: 1 ° in the first sentence of the seventh paragraph, the words:"by the companies members of the group are reported to the overall result"are replaced by the words:"for the determination of the overall result is reported to this result. "
2 ° in the last sentence of the seventh paragraph, the word: «fourteen» is replaced by: 'eight ';
3 ° after the seventh preambular paragraph, inserted a paragraph as follows:

«The preceding subparagraph shall apply even if the acquired company does not become Member of the same group as the transferee corporation, once the first is absorbed by the latter or by a member firm or becoming a member of the same group as the transferee corporation.»;
4 ° c after the words: "have been acquired", shall be inserted the words: ', directly or through the acquisition of a company that controls, directly or indirectly, the company acquired within the meaning of article L. 233 - 3 of the commercial code.
5 ° in the seventeenth preambular paragraph, the word: 'thirteenth' is replaced by: 'fifteenth ';
6 ° in the eighteenth preambular paragraph, the word: "sixteenth" is replaced by: 'eighteenth.
B. - in the first subparagraph 6 of article 223 I of the code, the words: «thirteenth to seventeenth» are replaced by the words: 'fifteenth to nineteenth.
C. - In the last paragraph of article 223 S of the same code, the reference: «thirteenth to seventeenth» is replaced by the reference: 'fifteenth to nineteenth.
III. - a. - article 223 F of the code is amended as follows: 1 ° after the first paragraph, inserted a paragraph worded as follows: "the share of fees and charges provided for in the second paragraph of the a d of I of article 219 to the added value not used to calculate capital gain or loss net long-term together in application of the first subparagraph is not taken into account for the determination of the overall result in the title. the exercise of transfer of securities. » ;
2 ° after the second paragraph, inserted a paragraph as follows: 'the share of fees and charges provided for in the second paragraph of the d of I of article 219 a shall apply to the net result of the capital gains included in capital gains or the net loss long term set pursuant to the third subparagraph.'
B. - in IV of article 219 of the same code, the reference: 'indent' is replaced by the reference: "third paragraph".
C. - In the third sentence of the fourth paragraph of article 223 (b) of the code, the reference: 'indent' 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: 'indent' 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: 'indent' is replaced by the reference: "third paragraph".
IV. - 1. The provisions of the I, 1 °, 5 ° and 6 ° of the II A, B and C of the II of III are applicable for the determination of the results of the exercises beginning on or after January 1, 2007.
2 the 2 °, 3 ° and 4 ° of the A in the II are applicable to acquisitions during fiscal years beginning January 1, 2007.


Article 83 i. - Article 38 bis of the general code of taxes is amended as follows: 1 ° the IIA is repealed;
2 ° the III reads as follows: "(III). -1. The absence of return of loaned securities, their assignment is, from a tax point of view, carried out at the time of the failure.
"2. for the purposes of section 39 k, the securities loaned are supposed to have been held until the date of the loan."
II. After article 38 bis - 0 A of the same code, there shall be inserted an article 38 - 0 B as follows: «art.» 38 bis - 0b. — i. remittances as collateral for securities carrying their transfer of ownership and in accordance with the I or III of article L. 431-7-3 of the monetary and financial code shall be subject to the arrangements laid down in this section when the following conditions are met: "1 ° the grantor and beneficiary of the guarantee are taxable on their income under a real tax regime;
«2 ° discounts relate to values, securities or effects as defined in article L. 432 - 12 of the French monetary and financial code and comply with the conditions laid down in article L. 432 - 13 of the code;
3 ° the refund to the grantor of the security door equivalent securities and same nature than those provided in warranty;
«4 ° warranty discounts are made in the course of futures transactions of financial instruments carried out by mutual agreement, loans and repos of securities planned to articles 38 bis and 38 bis - 0a, or in the context of the operations provided for in article L. 330 - 2 of the monetary and financial code. ''
«II. - 1.» The titles presented by the grantor of the security under the conditions laid down in the I deemed collected by priority on securities of the same kind acquired or subscribed to the most recent date.
"Representative handed titles claim is listed separately in the balance sheet at the original value of these securities. During their return, surrendered securities are shown in the balance sheet at the same value.
"2. the compensation allocated in respect of the guarantee repair is income from debt. When the discount in warranty period covers the date of payment revenues to given shares, the amount of remuneration cannot be lower than the value of the income to which the grantor has waived. The fraction of the remuneration that corresponds to these products is subject to the same taxation treatment as income from the securities collateral.
«III. - 1.» The securities received by the beneficiary of the guarantee under the conditions laid down in the I and representative debt of the obligation of restitution of these titles are registered separately on the balance sheet of the recipient of this warranty to the market price on the day of the warranty repair.
"At the end of the fiscal year, securities received as collateral which are included in the balance sheet of the recipient of the guarantee and representative debt of the obligation of restitution resulting from current contracts are registered in the price that these titles are on the market at that date.".
"When their refund, titles are deemed returned to the value for which representative the obligation of restitution debt figure in the balance sheet.
«2. the securities received as collateral under the conditions laid down in the (I) which are subject to a loan under the conditions laid down in article 38 bis or a repurchase agreement under the conditions laid down in article 38 bis - 0a are subject to the rules respectively under the 1A of article 38 bis and the II of article 38 bis - 0a. «» 3. where the beneficiary of the guarantee transfers securities, they are collected by priority on similar securities received as collateral under the conditions laid down in this section to the earliest date. Subsequent purchases of securities of the same type are affected by priority replacement of these titles.
"IV. - in case of failure of one of the parties, the assignment is, from a point of view tax, deemed realized at the time of the failure. '' In this case, the result of the transfer of securities by the grantor that handed them over as security is equal to the difference between their actual value on the day of the failure and their tax cost in his writings.
"For the purposes of section 39 k, these securities transferred are supposed to have been held until the date of their delivery in warranty."
III. - After the twenty-third subparagraph of 5 ° of 1 of article 39 of the same code, there shall be inserted a paragraph worded as follows: "the write-down of securities that are the subject of a rehabilitation guarantee under the conditions laid down in article 38 bis - 0b cannot give rise to the establishment of a deductible provision on tax plan. Similarly, the grantor may deduct from provision for depreciation of the representative credentials of these titles. "IV.-8 article 39 k of the code reads as follows: ' 8. in the case of a sale by the creditor or the grantor initial titles surrendered at the end of a loan referred to in article L. 432 - 6 of the monetary and financial code, or a rehabilitation guarantee carried out under the conditions laid down in article 38 bis - 0 B of this code, the period of two years provided for in the 2 and 4 of this article is assessed as of the date of. the first inscription on its balance sheet of surrendered securities. "V.-the last two paragraphs of the 1 of article 145 of the same code are replaced by a paragraph worded as follows:"the Securities lent, in pension or collateral under the conditions laid down in articles 38 bis-38 bis - 0 B cannot be taken into account by the parties to the contract in question for the purposes of the regime established in this section. Similarly, the titles referred to in section 38A A are ignored into account for the purposes of this scheme. "VI. - in the 4 ° of article 260 C and the a of 1 ° of article 261 C of the same code, the words:"chapter v amended Act No. 87-416 of 17 June 1987 on savings"are replaced by the words:" laid down in articles L. 432 - 6-L. 432 - 11 of the monetary and financial code.
VII. - I to VI shall apply to the determination of the results for the years ended as of December 31, 2006.


Article 84 i. - General code of taxes is thus amended: 1 ° article 38 bis A reads as follows: «art.» 38A. - by way of derogation from article 38, the credit institutions referred to in article L. 511 - 9 of the monetary and financial code and the investment firms referred to in article L. 531 - 4 of the same code that part of one account of securities transaction in assets in their balance of securities, and negotiable debt securities or instruments of the interbank market marketable, are taxed up to their assignment at the normal rate and in the conditions of ordinary law on the gap resulting from the evaluation of these securities to the market price of the day the latest at the end of the year as well as profits and losses generated during this assignment.

"Transaction securities transferred irreversibly to the securities account before the opening of the first year of application of the arrangements defined in this section are listed this last account in the market price of the most recent day on the day of the transfer. In the event of transfer of these securities, the period of two years referred to in article 39 k is counted from the date of the transfer.
'By way of derogation from articles 38 bis and 38 bis - 0b, the representative credentials of the securities loaned or given full ownership as collateral is be included in the market price of the most recent day of securities to the date of the loan or the full property rehabilitation; It is valued at the market price of the most recent day of tracks considered at the end of the year. During their return, titles are set out in the securities account of transaction for the value of the claim to the date of last evaluation. » ;
2 ° article 38 bis B reads as follows: «art.» 38A b. - i. - when credit institutions or investment referred to in section 38 firms buy or subscribe securities fixed income with a price different from their redemption price, the profit or loss corresponding to this difference increased or decreased, as the case may be, ran to purchase coupon is spread over the period remaining until repayment.
"This distribution is performed in actuarial a associated with the result of each fiscal year an amount equal to the difference between:" 1 ° interest accrued in the period or since the acquisition, calculated by applying the rate of interest of the market of the securities concerned at their acquisition to the purchase price of such securities increased or reduced profits or defined above, losses recognized in respect of prior years; After the payment of the interest coupon, purchase price means off coupon ran;
'2 ° and the interests accrued in the period or since the acquisition, calculated using the nominal rate at their redemption value.
"For these securities transferred in the conditions mentioned in the second paragraph of article 38 bis A transfer value referred to in this paragraph is the acquisition price.
"At the end of each fiscal year, the cost price of the securities is increased or decreased, depending on the case, the fraction of the profit or loss included in the result.
"II. the regime established in the I applies to fixed-income securities in a securities investment or investment account.
"III. - securities account of investment securities may not be the subject of a provision for depreciation. The provisions for depreciation on fixed income prior to their inclusion in this account are reported to the taxable profit for the year of this registration, with the exception of their fraction which corresponds to the part of the acquisition price of the relevant securities which exceed their redemption value; This fraction is reported to the taxable income in instalments under the conditions defined in the I on the period remaining until repayment of the securities concerned.
"IV.-for shares acquired before the opening of the first year of application of the scheme defined in the present article, the amount of profit or loss corresponding to the corrected difference referred to in the first paragraph of I which must be allocated over the period remaining until repayment is reduced by the fraction that should be added or deducted from the result from previous years if the method had been applied since the acquisition of titles. '' This fraction is included in taxable income in which the title is transferred or refunded. » ;
3 ° in the first sentence of article II 3 238 f E of the same code, the word: "weekly" is replaced by: "monthly".
II. - The I apply for the determination of the results of fiscal years beginning January 1, 2007.


Article 85 at the beginning of the last paragraph of the 2 ° of the I of article 199 l-0 A of the code Général des Impôts, as it follows from Act No. 2006 - 1666 finance for 2007, December 21, 2006, the words: "the condition relating to the composition of the capital under the e is not required" are replaced by the words: ' the conditions relating to the composition of the capital provided for in the nature of the activity pursued in the d and e only. are not required.


Article 86 i. - in the first sentence of the first subparagraph from 1 of article 231 of the code Général des Impôts, the words: 'and funds schools' are replaced by the words: ", crates of schools and institutions of higher education referred to in Book VII of the code of education which organise training leading to the grant on behalf of the State to a degree lasting five years of study after the Bachelor's degree.
II. - The I shall apply from 1 September 2007.


Article 87 more on this article...

I. - in the second paragraph of 10 of article 39 of the code Général des Impôts, the words: ' areas for the development of the territory and in the rural territories of priority development defined in the last sentence of the first subparagraph of article 1465» shall be replaced by the words: "in the areas of regional aid", and the words: "to the IA and. ", effective January 1, 1997," are deleted.
II. - Article 39 quinquies of the same code is amended as follows: 1 ° in the first two paragraphs, year: "2007" shall be replaced by the year: "2014";
2 ° in the first paragraph, the words: "to the IA and, effective January 1, 1997," are deleted;
3 ° in the third preambular paragraph, after the words: ' business, ', shall be inserted the words: 'last fiscal year closed ';
4 ° the last three paragraphs are as follows: ' a) employ less than two hundred and fifty employees and have either achieved an annual turnover not exceeding 50 million of euros, reduced or increased if necessary to twelve months, or a balance sheet total not exceeding 43 million of euros.» For companies members of a group within the meaning of article 223a, turnover and workforce to take into account means respectively the sum of the numbers of cases and the sum of the size of the Member companies of this group;
"(b) the capital or voting rights are not held at height of 25% or more by one or several companies do not meet the conditions laid down in the a or companies meeting the conditions laid down in the a but which the capital or the voting rights are held at height of 25% or more by one or more undertakings. This condition must be present continuously in this financial year. To assess compliance with this condition, the percentage of capital held by companies of venture capital, mutual high-risk funds, companies of regional, financial innovation and one-person companies companies development of risk investment in the company is not taken into account, provided that there is no arm's length to the meaning of has and b 12 of section 39 between this company and these latter companies or funds. For companies members of a group, the condition relating to the composition of the capital to be completed by the parent company of the group.
"This section applies within the limits set by Regulation (EC) No 70/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to aid in favour of small and medium-sized state enterprises, as amended by Regulation (EC) no 364/2004, February 25, 2004, for the buildings mentioned in the first paragraph. , and under the conditions and limits laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid for the works referred to in the second subparagraph. ("III.-article 44 sexies of the code is amended as follows: 1 ° the I is amended as follows: has) the first sentence of the second paragraph is replaced by three paragraphs thus worded:"the benefit of this article is reserved for companies that are created in areas and during the following periods, provided that the registered office, as well as all of the activity and ways of operating are implanted in one of these areas : "1 ° A effective 1 January 1995 and 31 December 2009, in rural revitalization areas referred to in article 1465 A or in urban revitalization areas defined in the ter I of article 1466;
"2 ° A effective January 1, 2007 and December 31, 2009, in the areas of regional aid.";
(b) the fourth paragraph shall be deleted;
2 ° the IV is supplemented by a paragraph worded as follows:

"In addition, for enterprises from January 1, 2007, which fulfil the conditions referred to in IV or V of article 44 septies, the exemption applies under the conditions and limits laid down by Regulation (EC) No 70/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to state aid to small and medium-sized enterprises. as amended by Regulation (EC) no 364/2004 of 25 February 2004. For businesses created in areas of regional effective aid from 1 January 2007, the exemption applies under the conditions and limits laid down by Regulation (EC) No 1628/2006 of Commission of 24 October 2006 on the application of articles 87 and 88 of the EC Treaty to national regional investment aid. For other businesses created effective January 1, 2007, it applies under the conditions and limits laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid. » IV. - article 44 septies of the code is amended as follows: 1 ° the II is supplemented by a 5 worded as follows: ' 5. these provisions apply to enterprises from January 1, 2007 and ending 31 December 2013 in areas of regional aid and assistance under the conditions and limits laid down by Regulation (EC) No 1628/2006 of the Commission. October 24, 2006, on the application of articles 87 and 88 of the EC Treaty to national regional investment aid. » ;
2 ° the III is amended as follows: a) in the first sentence of the 2, the words: 'eligible to the premium of land use classified for industrial projects' shall be replaced by the words: 'of regional aid", and in the second sentence, the percentage: '42% ' is replaced by the percentage:"43% ";
(b) 3 reads as follows: ' 3. these provisions shall apply to small and medium-sized enterprises effective from 1 January 2007 and 31 December 2013 in the areas of regional aid under the conditions and limits laid down by Regulation (EC) No 1628/2006 of the Commission of 24 October 2006, supra. ";
3 ° at the beginning of the VI, the words: "without prejudice to the application of II and III" shall be replaced by the words: ' when they do not fulfil the conditions referred to in II and III ';
4 ° in 2 of the VII, the reference: '44 g' is replaced by the reference: "44 g A ';
5 ° these provisions shall apply to transactions from 1 January 2007 and 31 December 2013.
V. - in e and f of the I c of article 125-0 A of the same code, the word: «sixth» is replaced by: "last".
VI. - c 3 I of article 150-0 C of the same code, the word: «sixth» is replaced by: "last".
VII. - Article 217 o of the same code is supplemented by an IV which reads as follows: 'IV '. -I apply under the conditions and limits laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid. "VIII. - article 239 sexies of the same code is amended as follows: 1 ° in the first paragraph, references: '1, 2 and 3' shall be replaced by references:" has and (b) ";
2 ° the second paragraph reads as follows: "these provisions shall apply to transactions entered into between 1 January 1996 and 31 December 2013 for the rental by a leasing contract, of real property located in the areas of regional aid, in areas of rural revitalization defined II of article 1465 and in areas of urban revitalization defined in the I article 1466 A.";
3 ° a paragraph as follows is added: "this article applies under the conditions and limits laid down by Regulation (EC) No 70/2001, the Commission, January 12, 2001, concerning the application of articles 87 and 88 of the EC Treaty to state aid in favour of small and medium enterprises for buildings located in rural revitalization areas or in areas of urban revitalization. , and under the conditions and limits laid down by Regulation (EC) No 1628/2006 of Commission of 24 October 2006 on the application of articles 87 and 88 of the EC Treaty to national aid to the regional investment for buildings located in areas of regional aid. «IX. - article 244 c E of the same code is supplemented by a V worded as follows: "V. - the small and medium enterprises under a real tax system can benefit from the tax credit provided to 1 ° of the I in the conditions and limits laid down by Regulation (EC) No 1628/2006 of Commission of 24 October 2006 on the application of articles 87 and 88 of the EC Treaty to national regional investment aid.» ("X. - article 1465 of the code is amended as follows: 1 ° the first subparagraph is amended as follows: a) in the first sentence, the word:"decentralization,"is deleted;
(b) the third sentence reads as follows: "for transactions beginning January 1, 2007 and ending on December 31, 2013, exemptions apply in the areas of regional aid.";
2 ° in the first sentence of the second paragraph, the words: ' decentralization, extensions or creations' shall be replaced by the words: "extensions or creations."
3 ° before the last paragraph are inserted two paragraphs thus written: "these provisions apply under the conditions and limits laid down by Regulation (EC) No 1628/2006 of Commission of 24 October 2006 on the application of articles 87 and 88 of the EC Treaty to national regional investment aid.".
"When the company does not meet the conditions referred to in the second subparagraph of article 1465 B and the operation is performed in an area of regional aid limited to small and medium-sized enterprises, the exemption applies under the conditions and limits laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis. ';
4 ° 3 ° applies to transactions from January 1, 2007.
XI. - The first paragraph of article 1465 (b) of the code reads as follows: ' article 1465 apply also to transactions as from 1 January 2007 and 31 December 2013 in the areas of aid for investment by small and medium-sized enterprises and within the limits provided for in Regulation (EC) No. 70/2001 of January 12, 2001. on the application of articles 87 and 88 of the EC Treaty to state aid in favour of small and medium-sized enterprises, as amended by Regulation (EC) no 364/2004 of 25 February 2004. "XII. - the discussions establishing the exemptions provided for in articles 1465 and 1465 B of the general tax code for transactions until 31 December 2006 are applicable to operations carried out from January 1, 2007.
Discussions establishing the exemptions provided for in articles 1465 and 1465 B of the same code taken in 2007 by local authorities and public establishments of inter-communal cooperation with own taxation which were not located for all or part in areas opening right to these same exemptions in their previous writing or not took deliberation for such exemptions previously apply to operations carried out from January 1, 2007.
XIII. - Regional aid areas as well as areas of aid for investment by small and medium-sized enterprises are defined by Decree in Council of State.
XIV. - The fourth paragraph I of article 1466 C of the general tax code, it is inserted after a paragraph as follows: "for the creations of establishment and bases made increases as of January 1, 2007, the exemption applies under the conditions and limits laid down by Regulation (EC) No 1628/2006 of the Commission, October 24, 2006. , on the application of articles 87 and 88 of the EC Treaty to national regional investment aid. » XV. - I and VIII shall apply to contracts concluded after 1 January 2007.
The II apply to completed buildings or renovation works carried out from January 1, 2007.


Article 88 read more on this article...

I. - 2 of article 207 of the general code of taxes is thus restored: ' 2 are exempt from the tax results defined in the 1 ° and 2 ° in accordance with the 3 °, 4 °, 5 ° and 6 °: «1 ° results, including the share of the financial products, relating to operations on the management of insurance contracts for individual and collective operations to voluntary membership» , on the condition that the Agency collects medical information, upon accession, to the insured under this contract or persons wishing to benefit from this cover, the contributions or premiums are not set on the basis of the State of health of the insured, that these warranties cover not the participation mentioned in II of article L. 322 - 2 of the code of social security and that they meet the conditions referred to in article L. 871 - 1 of the code. A decree specifies the procedures for determination of these results.

"This exemption benefit mutual societies and unions that are regulated by the code of mutuality, provident institutions governed by title III of book IX of the code of social security or by Book VII of the code rural and insurance companies governed by the insurance code, when subscribers and participating members of the insurance contracts referred to in the present 1 ° represent at least 150,000 people or a minimum proportion. laid down by Decree in Council of State, of all the subscribers and participating members of the insurance contracts for individual and collective operations with a voluntary membership signed with the Agency. This proportion is between 80% and 90%;
«2 ° results, including the share of the financial products, relating to operations involving management of the insurance contracts relating to a collective operations to mandatory membership, provided that the contributions or premiums are not fixed depending on the State of health of the insured, that these warranties cover not the participation mentioned in II of article L. 322 - 2 of the code of social security and that they meet the conditions referred to in article L. ". 871 1 of the same code. A decree specifies the procedures for determination of these results.
"This exemption benefits to the organizations mentioned in the second paragraph of 1 ° when beneficiaries of health insurance contracts referred to in the first paragraph of the present 2 ° represent at least 120,000 people or a minimum proportion laid down by Decree in Council of State, of all the beneficiaries of the insurance contracts relating to operations collective to mandatory membership signed with the Agency. '' This proportion is between 90% and 95%;
«3 ° the exemptions provided for in paragraphs 1 ° and 2 ° are the only organisms referred to in the second paragraph of 1 °, which meet the requirement of the a as well as one of those mentioned in the b, c, d or e: ' a) entered on the list provided for in article L. 861 - 7 of the code of social security to participate in complementary health protection;
"(b) they are implementing in respect of the insurance contracts of devices of tariff modulation or support for contributions related to the social situation of the participating members or policyholders. A decree in Council of State sets out the conditions for the application of this provision;
"c) holders of the certificate of right granted by the organizations benefiting from the tax defined in articles L. 863 - credit 1 to L. 863 - 6 of the code of social security represent a minimum proportion laid down by Decree in Council of State, members or subscribers of the insurance contracts for individual and collective operations with a voluntary membership signed with the Agency. '' This proportion is between 3% and 6%;
"(d) persons who have attained the age under 1 ° of article L. 351 - 8 of the code of social security represent a minimum proportion laid down by Decree in Council of State, members or subscribers of insurance contracts concluded with the Agency. This proportion is between 15% and 20%;
"(e) the elderly of less than twenty-five years represent a minimum proportion laid down by Decree in Council of State, beneficiaries of insurance contracts concluded with the Agency. This proportion is between 28% and 35%;
«4 ° conditions mentioned in the second paragraph of 1 ° and 2 ° and the c, d and e of 3 ° shall be assessed at the level groups establishing accounts combined in application of articles L. 931 - 34 of the code of social security, 322-1-2 of the insurance code and L. 212 - 7 of the code of mutuality, as well as at the level of groups of companies covered by the arrangements provided for in article 223 (A) of this code.» In the event of appreciation of the above conditions at the level of the groups establishing accounts combined, are taken into account that the operations carried out by undertakings operating in France within the meaning of article 209 I;
«5 ° the exemptions provided for in paragraphs 1 ° and 2 ° do not apply to contracts mentioned such 1 ° and 2 ° in addition to which, within a group of foresight or a group of companies within the meaning of 4 °, it is concluded with a same Subscriber or member participating another contract whose clauses are challenging the conditions relating to contracts of insurance referred to in the first subparagraph of 1 ° and 2 °.
"In this case, the first contract do not into account in the calculation of the proportion of the subscribers, members or beneficiaries of contracts mentioned in the second paragraph of 1 ° and 2 °;
«6 ° agencies that have benefited from the tax referred to in 1 ° and 2 ° exemption continue to benefit in respect of the first year during which, among the conditions mentioned in the 3rd, they do not meet the conditions referred to in (c), (d) or (e) of the same 3 °.»
II. Article 1461 of the code is amended as follows: 1 ° the 1 ° reads as follows: "1 ° organizations benefiting from the exemption in article 207 during the reference period referred to in section 1467 contract management activities 2 mentioned in the 1 ° and 2 ° of article 207 2;"
2 ° is added a 9 ° as follows: «9 ° associations regulated by the Act of 1 July 1901 on the contract of association, formed in accordance with the agreement of 25 April 1996 on common provisions for the AGIRC and arrco and controlled by these associations and among their members economic interest groupings and associations or at least a federation or imposition of supplementary pension scheme governed by title II of book IX of the code of social security , or at least an association or an economic interest grouping counting among its members at least one such federation or institution, their only operations management and administration carried out on behalf of their members who are not in the scope of business tax the pursuant of article 1447 of the present code. «III. - after article 217 o of the same code, inserted a section 217 p as follows: «art.» 217 p. -1. Unions that are regulated by the code of mutuality and provident institutions governed by title III of book IX of the code of social security or by Book VII of the code rural and mutuelles can give an account of special reserve of credit in the amount of the taxable profit for the year. These allocations are allowed as deductions to the tune of: "-100% of the amount of taxable income for the open exercise in 2008;
"- 90% for the fiscal year beginning in 2009;
"- 80% for the fiscal year beginning in 2010;
"- 60% for the fiscal year beginning in 2011;
"- 40% for the fiscal year beginning in 2012;
'- 20% for the fiscal year beginning in 2013.
"2. the amounts levied on the reserve referred to in 1 are reported at the taxable income of the current period to the date of the levy."
IV. - After article 39 quinquies GC of the same code, inserted a section 39 d GD worded as follows: «art.» 39 d GD. -I. - insurance organizations can be tax-free a provision to cope with fluctuations in claims relating to the operations of group insurance against risks death, disability and disability carried out under contracts of insurance referred to in articles L. 912 - 1 and L. 912 - 2 of the code of social security. The provision is calculated for all the contracts covered by professional designation.
"II. - the annual allocation from the reserve is admitted to height of the technical benefit of all contracts covered by professional designation, net of reinsurance cessions. The total amount of the reserve cannot exceed 130% of the total amount of contributions relating to all these contracts, net of cancellations and reinsurance cessions, acquired during the exercise.
"III. - technical profit mentioned in II is determined prior to application of the reintegration under IV. It means the difference between, on the one hand, the amount of premiums or contributions referred to in II, reduced by allocations to legally constituted provisions, with the exception of the provision for participation in surpluses and, on the other hand, the amount of claims expenses, increased costs attributable to all the contracts under review, with the exception of benefits paid, as well as a share participation and other charges. When, during the year, technical interests are incorporated into the mathematical provisions legally incorporated and relating to the contracts in question, the technical benefit includes the amount of such interest.
"IV. - each provision is assigned to the deficient technical results of fiscal compensation in order of seniority of the annual allocations.
"Annual appropriations which were able to be used in accordance with this purpose within a period of ten years are transferred to a special reserve account the eleventh year following that of their accounting. '' This transfer may have to increase the total amount of this reserve over 70% of the total amount of the contributions mentioned in II. The surplus of these allocations is reported to the taxable profit of the eleventh year following that of their accounting.

"In the event of transfer of all or part of a portfolio of contracts, the provision corresponding to the transferred risk is also transferred and reported to the taxable profit of the new insurer in the same conditions as the original insurer in the absence of such an operation would have done.
"V. - modalities for the accounting, reporting and application of this provision, particularly as regards the determination of the technical benefit, are laid down by Decree in Council of State.
"I now V is exclusive of the application to the same contracts under section 39 d GB."
V. - Article 223a of the code is amended as follows: 1 ° after the first paragraph, inserted a paragraph as follows: "Notwithstanding the first sentence of the first subparagraph, where a legal person subject to corporate income tax in the conditions of ordinary law establishes accounts combined in application of article L. 345 - 2 of the code of insurance, article L. 212 - 7 of the code de la Mutualité or article L. 931 - 34 of the code of social security. as a combinante, it can be only liable to pay the tax due on the overall results of the group formed by itself, corporations subject to the corporate income tax under the conditions of ordinary law devoid of capital that are members of the perimeter of combination and have with it, by virtue of an agreement or a common direction , either common enough extended services to generate common financial or commercial, technical behavior, or links important and durable under regulatory, statutory or contractual provisions, and corporations which she and combined corporations hold 95% or more of capital, directly or indirectly through companies of group. Conditions for links between legal persons mentioned in the previous sentence and detention of members of the Group companies by such entities shall be assessed continuously during the year. The other provisions of the first subparagraph shall apply to the parent company of the group formed under the conditions laid down in this paragraph. » ;
2 ° the fourth paragraph is supplemented by a sentence as follows: "However, when the parent company opts for the application of the regime established in the second paragraph, all legal persons devoid of capital defined in the same paragraph are necessarily members of the Group and may not simultaneously be mothers of a group formed under the conditions provided for in the first subparagraph.";
3 ° paragraph 5 is amended as follows: has) in the fifth sentence, the words: "the option referred to in the first subparagraph shall be notified" are replaced by the words: 'the options referred to in the first and second subparagraphs shall be 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: 'sixth '.
VI. - In the fourth paragraph of article 223 (b) of the same code, references: "(d) or (e)" shall be replaced by references: "d, e or f.
VII. - In the sixth paragraph of article 223 (d) of the same code, references: "(d) or (e)" shall be replaced by references: "d, e or f.
VIII. - In the 5 article 223 I of the same code, references: "(d) or (e)" shall be replaced by references: "d, e or f.
IX. - 6 of article 223 L of the code is amended as follows: 1 ° the first sentence of the first paragraph of the c reads as follows: "when a company subject to corporation tax absorbs a parent defined in the first and second subparagraphs of article 223 and fulfils the conditions laid down in one of those paragraphs before or because of this merger, , it can be, since the opening of the year of the merger, only one liable for the taxes referred to in one of those paragraphs due by the group that she formed with member companies of one that had been established by the company being acquired if, no later than at the expiration of the time limit under the sixth paragraph of article 223a counted of the date of the completion of the merger and exercise one of the options referred to in the first and second subparagraphs of article 223a accompanies it a document on the identity of the members of this last group companies entering into the new group. » ;
2 ° in the first paragraph of the d, references: «in the first subparagraph of article 223a» and «the first sentence» are replaced by the reference: «in the first and second subparagraphs of article 223a» and «the third sentence ";
3 ° in the third paragraph of d, the reference: 'in the first paragraph"and"in the fifth paragraph"are replaced by references:"in the first and second paragraphs"and"in the sixth preambular paragraph ";
4 ° an f as follows is added: ' f) in the situations mentioned in the third paragraph of article 223 S, the first group is regarded as ceasing to exist on the date of end of the year preceding the first year of the new group. ''
"The duration of the first year of the new formed group companies can be less or greater than twelve months, without prejudice to the application of article 37. The option referred to in the third paragraph of article 223 S contains an indication of the duration of this exercise.
"The parent company of the first group adds to the overall result for the year referred to in the first subparagraph the amounts for which the reinstatement is laid down in articles 223 F and 223-R due to the release of the Group of all companies that it comprised."
X. - Article 223 S of the code is amended as follows: 1 ° in the second paragraph, the words: "the option provided for in article 223a" are replaced by the words: "one of the options provided for in article 223a, it has exercised";
2 ° after the second paragraph, inserted a paragraph as follows: "when the parent company of a group formed pursuant to the first subparagraph of article 223a opts for the formation of a new group in application of the second paragraph of the same article, when the parent company of a group pursuant to the second subparagraph of article 223a opts for the formation of a new group in accordance with the first paragraph of the same article or when a person moral member of one. Group formed in application of the second subparagraph of article 223a, other than the parent, opted to become parent of this group, this option causes the termination of the first group. "XI. - in the fifth paragraph of article l 169 of the tax procedures, the Word Book: 'fourth' is replaced by: 'fifth '.
XII. - I, IV and V to XI shall apply to fiscal years beginning January 1, 2008.
XIII. - 1 ° of the II shall apply from owing taxes to the title of 2010 and 2 ° of II applies after due taxes levied in respect of 2007.


Article 89 article 225 of the general tax code is amended as follows: 1 ° at the beginning of the third paragraph, the words: 'by way of derogation from the provisions of the preceding paragraph"are replaced by the words:" However, and for wages paid from January 1, 2006»
2 ° after the third paragraph, inserted a paragraph as follows: "for the purposes of the third subparagraph to the companies mentioned in article L. 124 - 1 of the code of labour and wages paid from January 1, 2007, the apprenticeship levy remains due to the rate referred to in the second subparagraph on the remuneration paid to the employees of the contract referred to in article L. 124-4 of the code.";
3 ° the fourth subparagraph is deleted.


Article 90 i. - in article 238 bis HV of the general tax code, the year: "2007" is replaced by the year: '2008 '.
II. - In the second and fourth subparagraphs of article 238 bis HW of the same code, the words: ' the last period ended on the date of subscription» shall be replaced by the words: "of the penultimate period ended on the date of application for registration.


Article 91 i. - In the first sentence of the seventh paragraph of article 244 c I B of the general tax code, the amount: "EUR 10 000 000" is replaced by: "EUR 16 000 000 '.
II. - The I applies to tax credits calculated in respect of expenditure incurred from 1 January 2007.
III. - The present Government to Parliament before July 1, 2007, a report evaluating the effectiveness of the research tax credit as it is clear from article 87 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003.


Article 92 more on this article...

I. - Article 244 c O of the general code of taxes, it is inserted after article 244 c R as follows: «art.» 244 c r. - I - undertakings carrying on the activity of tobacco supply and imposed according to their actual profit or exempt pursuant to items 44 d, 44 d, 44 g or 44 decies may benefit from a tax credit equal to 25% of the expenditure on the renovation of the linear, the renovation of the windows or the acquisition of computer terminals.
«II. - 1.» The expenditures listed in the I are taken into account for the calculation of the tax credit within the limit of EUR 10 000 in respect of fiscal years beginning January 1, 2007 and December 31, 2009.
' 2. the expenditures listed in the I must meet the following conditions: ' a) be deductible expenses from taxable income the income tax or the corporation tax under the conditions of ordinary law;
"(b) do not have been included in the basis for calculation of another credit or tax reduction.

'3. the subsidies received by companies for right opening expenses for the tax credit are deducted bases of calculating this credit.
"III. - regardless of the date of closing of the exercises and regardless of their duration, the the I mentioned tax credit is calculated per calendar year.
"IV. - I mentioned in tax credit applies within the limits set by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis. ''
"This ceiling is assessed by taking into account the portion of the tax credit corresponding to the shares of the shareholders of companies of persons referred to in articles 8 and 238 bis L. When these companies are not subject to corporate income tax, the tax credit can be used by the shareholders in proportion to their rights in these companies or groups, provided that they are liable to pay tax on companies or individuals involved in the operation within the meaning of 1 I of article 156 bis °.
«V. - I-III apply to eligible expenses incurred between December 15, 2006 and December 31, 2009.»
II. After article 199 ter N of the same code, it is inserted an article 199 ter Q as follows: «art.» 199 ter q-tax defined in article 244 c credit R shall be charged against the income tax payable by the taxpayer in respect of the year in which the loads defined in the same article I have exposed. If the amount of the tax credit exceeds the amount of tax payable in respect of that year, the excess is rendered. «III. - after article 220 Q of the same code, it is inserted a 220 V worded as follows: «art.» «220 V. - the tax credit defined in article 244 c R is charged to corporation tax under the conditions laid down in article 199 ter Q. "IV. -1 of article 223 O of the same code is supplemented by a v worded as follows: ' v) tax credits generated by each company of the group in accordance with article 244 c R; article 220 V applies to the sum of these tax credits. "Article 93 i. - after the first paragraph of 1 ° of the I of article 262 ter of the general tax code, inserted a paragraph as follows: 'the exemption does not apply where it is shown that the supplier knew or could not ignore that the recipient presumed dispatch or transport had no real activity. "II. - article 272 of the code shall be supplemented by a 3 worded as follows:"3. the tax on value added relating to a supply of goods cannot be subject to any deduction when it is shown that the buyer knew or could not ignore that, through its acquisition, it was involved in a fraud consisting to not pay the tax at the rate of this delivery. "III. - after 4 of article 283 of the code, a 4 shall be inserted as follows: ' 4A the taxable person which was made a supply of goods and who knew or could not ignore that whole or part of the tax VAT due on delivery or on any earlier of the same goods delivery would not be repaid fraudulently shall jointly and severally. , with the person liable to pay this tax.
"The provisions of the first subparagraph and those laid down in article 272 3 may not be cumulatively implemented for the same well."
IV. - The I-III are applicable as from 1 January 2007.


Article 94 article 95 of the customs code is amended as follows: 1 ° the second sentence of the 3 reads as follows: ' in the cases provided for in 1 bis, the transmission of an electronic declaration under the conditions laid down by the Minister responsible for the budget carries the same legal effects as the filing of a statement in writing, signed and having the same object.» This transmission is commitment with regard to the accuracy of the particulars contained in the declaration and the authenticity of the documents is annexed or archived. » ;
2 ° after the same 3, there shall be inserted a 3 as follows: "3A for customs declarations governed by Community regulations, the Registrant shall be the person who makes the declaration in customs in its own name or on whose behalf a customs declaration is made."


Article 95 i. - The first sentence of the first paragraph of article 65 of the customs code is amended: 1 ° after the words: "guarantee, section" shall be inserted the words: 'or by the European agricultural guarantee fund,';
2 ° the words: 'the body' shall be replaced by the words: 'these bodies '.
II. - Article 65A of the code is amended as follows: 1 ° in the first paragraph of the 1 ° and 7 °, after the words: "guarantee, section" shall be inserted the words: 'or by the European agricultural guarantee fund,';
2 ° the second paragraph of 1 ° is supplemented by the words: "or the European agricultural guarantee fund."


Article 96 i. - Article L. 152 - 1 of the code monétaire et financier is amended as follows: 1 ° in the first paragraph, the words: "abroad or coming from abroad" are replaced by the words: 'towards a Member State of the European Union or from a Member State of the European Union ';
2 ° at the end of the second subparagraph, the amount: "EUR 7 600" is replaced by: "EUR 10,000.
II. - In the I of article L. 152 - 4 of the code, after the words: ' in article L. 152 - 1», are inserted the words: "and in Regulation (EC) No 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of money liquid entering or leaving the community.
III. - at the end of the second paragraph of article L. 721 - 2 of the code, the amount: "EUR 7 600" is replaced by: "EUR 10,000.
IV. - at the end of the second paragraph of article l 731 - 3 of the same code, the amount: "EUR 7 600" is replaced by: "EUR 10,000.
V. - at the end of the second paragraph of article L. 741 - 4 of the code, the amount: "EUR 7 542" is replaced by: '1 193 317 cfpf.
VI. - at the end of the second paragraph of article L. 751 - 4 of the code, the amount: "EUR 7 542" is replaced by: '1 193 317 cfpf.
VII. - at the end of the second paragraph of article L. 761 - 3 of the same code, the amount: "EUR 7 542" is replaced by: '1 193 317 cfpf.
VIII. - This section applies after June 15, 2007.


Article 97 i. - The fifth paragraph of the bis (b) of article 279 of the general tax code is supplemented by the words and a sentence as follows: ", with the exception of those that are given in establishments where it is customary to consume during the sessions. However, if consumption are optionally served during the show and provided that the operator is the licensee of contractor's performance of the category mentioned in 1 ° of article 1 paragraph 1 of order No. 45 - 2339 13 October 1945 relating to performances, the reduced rate applies to the price of the ticket only giving access to the concert; ».
II. - The BA article 279 a and c of article 281 c of the same code are repealed.
III. - I and II shall apply from 1 January 2007.


Article 98 article 3 of Act No. 72-657 of 13 July 1972 establishing measures for certain categories of traders and older craftsmen is amended as follows: 1 ° in the sixth paragraph, the amounts: '7.5 EUR' and '9.24 EUR' are replaced by the amounts respectively: '6.75 EUR' and '8.32 EUR ";
2 ° in the seventh preambular paragraph, the phrase: "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 preambular paragraph, the phrase: "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.


Article 99 i. - After article L. 103 of the book of tax procedures, it is an article inserted L. 103a worded as follows: «art.» L. 103 - the tax administration may request any person whose expertise is likely to enlighten him on the exercise of its fact-finding, control, establishment of tax or statement of claims, when these missions require knowledge or special skills.
"The administration can communicate to that person, without disregarding the rule of professional secrecy, information to enable it to fulfill its mission.
"Consultees were held to professional secrecy under the conditions laid down in article L. 103."
II. - Articles L. 45A and L. 198 A of the same book are repealed.
III. - I and II shall apply from 1 January 2007.


100 i. - after article 242 article d of the general tax code, there shall be inserted an article 242 sexies as follows: «art.» 242 e. -Legal persons who realize, to give them rent, investments benefiting from the provisions laid down in articles 199 undecies, 199 undecies B or 217 undecies declare to the IRS the nature, location, funding modalities and conditions of operation of these investments, the identity of the tenant and, in the cases provided by law the amount of the portion of tax assistance to the latter.
"This information is transmitted on terms laid down by Decree in Council of State, within the same time limit as that laid down for the filing of the declaration of results of the year in which the investments referred to in the first subparagraph are carried out or completed when it comes to buildings."
II. - The I applies to investments made or completed when it comes to buildings, effective January 1, 2007.

III. - Article 1729 (b) of the code is amended as follows: 1 ° the 1 is supplemented by a paragraph worded as follows: 'the fine shall be increased to EUR 1 500 and with regard to the declaration provided for in article 242 sexies';
2 2 ° is supplemented by a paragraph worded as follows: "the fine is increased to 150 EUR with regard to the declaration provided for in article 242 e."


Article 101 i. - After article L. 135 N of the book of tax procedures, it is an article inserted L. 135 O worded as follows: «art.» L. 135 w - Mayors can be communicate by the administration in charge of indirect contributions information items that it holds shows tax and surtax on mineral waters.
'The president of the territorial community of Corsica and the presidents of the Councils in Corsica can be communicate by the administration in charge of indirect contributions information items that it holds law of consumption on manufactured tobacco.'
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,".


Article 102 read more on this article...

I. - Article 163 p of the general code of taxes shall become article 199 unvicies of the same code and is amended as follows: 1 ° the first paragraph reads as follows: ' 1. taxpayers domiciled in France within the meaning of article 4 (b) benefit from a tax reduction in respect of subscriptions in cash, made between January 1, 2006 and December 31, 2008, to the initial capital or increases in capital of the companies defined in article 238 bis HE. ';
2 ° in the second paragraph, the word: "deduction" is replaced by the words: "tax reduction".
3 ° the third and fourth subparagraphs are replaced by the 2-4 thus written: "2. the tax reduction applies to the amount actually paid for the subscriptions referred to in 1, in the limit of 25% of the total net income and 18 000 EUR.»
"3. the tax reduction is equal to 40% of the monies to the 2.
"The rate referred to in the first paragraph of the present 3 is increased by 20% when the Company undertakes to achieve at least 10% of its investments in the conditions laid down in the a of article 238 bis HG before December 31 of the year following that of the subscription."
"4 when all or part of the securities giving rise to tax reduction is transferred before December 31 of the fifth year following that of actual payment, the tax reduction obtained is added to the tax payable in respect of the year of the transfer. '. However, the tax reduction is not included in the event of death of one of the spouses or partners bound by a civil solidarity pact subject to joint taxation. "II. - b of 13 of article 150-0 D of the code reads as follows: 'b) sums with open right to the application of section 199 tax reduction unvicies; ».
III. - In the 1 ° of II of article 163 q (A) of the same code, references: ", 83 ter, 163 p," and "and 199 l A" are replaced by references: 'and b 83' and ', 199 l A and 199 unvicies.
IV. - in the first paragraph of the article III of the 199 l-0 A of the same code, the words: ", articles 163 p and 163 k or the tax reduction provided for in article 199 undecies A» are replaced by the words:" and article 163 k or the tax reductions provided for in articles 199 undecies A and 199 unvicies.
V. - In article 238 bis HE of the same code, references: «in articles 163 p and 217 septies» are replaced by the words: ' in article 217 septies and confer entitlement to the tax reduction provided for in article 199 unvicies.
VI. - In the last sentence of the first subparagraph of article 238 bis HH of the same code, the reference: «163 p» is replaced by the reference: "199 unvicies.
VII. - In article 238 bis HK of the same code, the reference: "third paragraph of article 163 p» is replaced by the reference:" 4 of article 199 unvicies.
VIII. - In article 238 bis HL of the same code, the words: «articles 163 p, or 217 septies aggregate net income or taxable income of the year or the fiscal year during which they have been deducted» are replaced by the words: "article 217 septies in taxable income for the year in which they were deducted or resumption of the tax reduction provided for in article 199 unvicies the year during which it was effected.
IX. - In the a of 1 ° of IV of article 1417 of the same code, the reference: "163 p," is deleted.
X. - After article 1763 (d) of the same code, article be inserted a 1763 E thus written: «art.» 1763 E.-when the administration establishes that a society defined in article 238 bis HE has breached the undertaking provided for in the second paragraph of article 199 3 unvicies, the company is liable to pay a fine equal to 8% of the amount of the subscriptions paid by taxpayers who have benefited from the rate plus the tax reduction provided for in the same article. "XI. - in 2 ° of article L. 221 II - 31 of the monetary and financial code, the reference: «163 p» is replaced by the reference:"199 unvicies.
XII. - A Decree lays down detailed rules for the application of this article, including the declarative obligations.


Section 103 i. - General code of taxes is thus amended: 1 ° after article 220 g, inserted a section 220 k worded as follows: «art.» 220 k. -I. - companies who have a marketing activity programmes and audiovisual formats subject to corporate income tax can benefit from a tax credit for the expenses mentioned in IV corresponding to transactions for the sale of rights of audiovisual programmes.
"II. the undertakings listed in the I must meet the following conditions:"1 ° be independent of an editor of television service. " Are deemed to be independent within the meaning of this article distribution undertakings that meet the following conditions: ' a) television service editor holds directly or indirectly more than 15% of its share capital or voting rights;
"(b) the company does not directly or indirectly more than 15% of the capital or of the voting rights of the editor of television service;
"(c) no shareholder or group of shareholders owning, directly or indirectly, at least 15% of the capital or of the voting rights of an editor of television service only holds directly or indirectly more than 15% of the share capital or of the voting rights of the company;
«2 ° spend more than 80% of their turnover in the activity mentioned in the I in the marketing of programmes or audiovisual formats originating in the European Union, and more than 60% in the marketing of programmes or audiovisual formats of French original expression;
«3 ° realized a turnover minimum of 85 000 EUR to the activity of marketing of programmes or audiovisual formats during the year preceding that in respect of which the tax credit I mentioned in is calculated.
«III. - 1.» Give entitlement to the tax credit mentioned in I programs or audiovisual formats made entirely or principally in French or in a regional language in use in France.
«2. are not eligible for the tax I mentioned in credit: ' a) audiovisual works pornographic or inciting violence;
' (b) any document or audiovisual program without that incidentally of the elements of original creation. ".
«IV. - the tax credit, calculated in respect of each fiscal year, is equal to 20% of the total amount of the following expenditures in France: "1 ° to the expenditures to promote the circulation of programmes or audiovisual formats on the international market: ' a) the amount of the advance paid for the financing of production expenditures;»»»
"(b) expenditures for food, creating new mothers bands in high definition, dubbing, subtitling, duplication, scanning, reformatting and clearing rights carried out by production companies that distribute their own programs;
«2 ° to the artistic costs: the share of compensation paid by the distribution undertaking to the performers of dubbing corresponding to the minimum remuneration laid down by collective agreements and collective agreements as well as social expenses insofar as they correspond to compulsory social contributions;
«3 ° in the modernization of the work and the qualification of employment tool: ' a) technical hardware and software costs related to the online catalogues;
«b) expenses related to it investments to monitor administrative and accounting of sales, rights management or distribution to the beneficiaries;
«c) expenditures relating to vocational training in the duties of "marketing, commercialization and export of audiovisual programmes.»
«V. - non-refundable subsidies received by companies and directly affected to the expenditure referred to the IV are deducted bases for the calculation of the tax credit.
«VI. - 1.» The same expenditures cannot enter both in the basis of calculation of the tax I mentioned in credit and other tax credits.
"2. the same expenditures cannot both enter the basis of calculation of the tax I mentioned in credit and be entitled to the benefit of the financial support for the promotion of audiovisual works.

«VII. - for the calculation of the tax credit, the base of eligible expenditure is capped at 80% of the budget for distribution of the work.
"VIII. - the tax credit provided to the I applies within the limits set by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis. ';
2 ° after article 220 Q, inserted a 220 W article worded as follows: «art.» 220 w. - tax defined in article 220 credit k is charged on the tax payable by the company in respect of the fiscal year in which the expenditure defined in IV of the same article were exposed. If the amount of the tax credit exceeds the tax payable in respect of that year, the excess is rendered. "II. - the I applies in respect of the years ending between 31 December 2006 and 31 December 2008.


Article 104 more on this article...

I. - Chapter I of title IV of the cinematographic industry code reads as follows: "chapter I:" tax on the price of the inputs at the meetings organized in schools of shows film «art»» 45 - shall be charged a fee based on the price of the inputs at the meetings organized by operators of establishments of cinematographic shows located in metropolitan France, irrespective of the process of fastening or transmission and the nature of the support of works or cinematographic or audiovisual documents which are represented. Operators and representations concerned are those subject to this code.
«The price of inputs at the meetings is the price actually paid by the viewer or, in the case of formula for access to cinema giving right to multiple entries, the reference price per seat on which engages the operator of the establishment of cinematographic shows and which constitutes the basis of the distribution of revenues between the latter and the Distributor and assigns of each work or cinematographic or audiovisual document.»
"A cinematographic shows establishment means a room or a set of film theatres located in a specific place and subject to an autonomous operation. '' A travelling exploitation is considered such an establishment.
«Art.» 46. - the tax is calculated by applying a rate of 10.72% on the price of the inputs at the meetings organized by operators of establishments of film shows.
"This rate is multiplied by 1.5 if representation of works or cinematographic or audiovisual documents with a pornographic or incitement to violence. The film shows to which these provisions apply are designated by the Minister of culture after the opinion of the commission of classification of cinematographic works.
«Art.» 47. - the tax is due, monthly and for the film weeks completed during the month considered by operators who, in respect of each institution for film shows, organize at least two sessions per week.
"Taxpayers must complete for each film shows, a declaration conforming to the model approved by the Centre national de la Cinématographie and containing the information required to the determination of the basis and collection of the tax. ''
"This declaration is lodged at the national Centre of cinematography in a single copy before the 25th of the month following that during which the taxable transactions were conducted. It must be obligatorily transmitted by electronic means. Failure to comply with this obligation entails the application of an increase of 0.2% of the amount of the fee corresponding to the statements filed under a different process.
"The debtors pay with the accounting officer of the national Centre of cinematography the amount of the tax when filing their return.
"The payment of the fee is not due as the monthly amount by establishment of cinematographic shows is less than EUR 80.
«Art.» 48 - the declaration referred to in article 47 is controlled by the services of the Centre national de la cinématographie.
"To this end, officials authorized by the Director general of the Centre national de la cinématographie may ask the liable to pay the tax all information, explanations or clarifications relating to this statement.
"They can also examine relevant documents. Previously, a transit advice is sent to taxpayers so that they can be assisted by a Council.
"The obligation of professional secrecy, as it is defined in articles 226-13 and 226-14 of the penal code, applies to all persons involved in the base, control, collection or tax litigation.
«Art.» 49 - I - 1. When the agents referred to in article 48 find failure, an inaccuracy, an omission or concealment in the elements for the calculation of the tax base, they send the debtor a rectification proposal that must be motivated to make observations or awareness of its acceptance. This proposal refers to the amount of the evaded duties and sanctions y related. Under penalty of nullity, it specifies that the taxpayer has the right to be assisted by a counsel of his choice to discuss the proposal for rectification or reply. It shall be notified by registered mail the debtor which has thirty days to submit its observations. A reasoned reply is addressed to the person liable in the event of rejection of its observations.
"When the debtor has not filed his statement within the time limits provided for in the third paragraph of article 47 and has not regularized his situation within thirty days of receipt of notice, notified by registered mail, to have to produce within this period, the agents referred to in article 48 may fix ex officio tax base based on the elements specific to the establishment or. failing that, by reference to the turnover achieved by a comparable film entertainment institution. Bases or items used for the calculation of charges for office and their modalities of determination are brought to the knowledge of the debtor 30 days at least before the recovery of charges.
'2. the rights in the cases mentioned in the 1 are accompanied by an increase of 10%. The rate of increase is brought to 40% failure of submission of the declaration within the period laid down in the third paragraph of article 47, when the debtor is has not regularized his situation within thirty days of receipt of the formal notice.
«The failure to produce in the declaration referred to in article 47 times entails the application on the amount of duty resulting from the statement filed late increase of: ' a) 10% in the absence of notice or in the case of the declaration within thirty days after receipt of a formal notice, notified by registered» to have to produce within this period;
"(b) 40% when the declaration is not filed within thirty days of receipt of a bet remains, notified by registered letter, to have to produce within this period.
"The sanctions mentioned in this article may not be pronounced before the expiry of a period of 30 days from the notification of the document by which the national cinematography Centre informed the debtor concerned assent which it proposes to apply, the reasons for it and the possibility available to the person concerned to submit its observations within that period. '.
'3. the resumption of the national Centre of cinematography right applies until 31 December of the third year following that in respect of which tax has become chargeable.
'4. the prescription is interrupted by the filing of the declaration referred to in article 47, by sending the proposal for rectification referred to in the 1 to the present I and all other interruptive common law.
"5. the claims are addressed at the national Centre of cinematography and are presented, educated and considered as regards taxes on turnover.
«II.-default of payment of the tax at the legal due date, the Registrar of the national Centre of cinematography notifies a notice of recovery against the debtor the amount of rights and increases due in application of the of this article and the increases and interest referred to in article 50 which are the subject of the notice. ".
"The tax is carried out by the accounting officer of the Centre national de la cinématographie according to procedures, the modalities as well as security, guarantees and penalties on turnover taxes. '' The latter can obtain the tax administration communication of the information necessary for the recovery of tax.
"Disputes relating to the notice of assessment and forced recovery measures are addressed to the accounting officer of the national Centre of cinematography and are presented, educated and judged according to the rules applicable to turnover taxes.
«Art.» 50. - partial payment or non-payment of the fee within the legal time limit entails the application: 'a) a 5% increase on the amount whose payment has been delayed or evaded in whole or in part. This increase is not due when the late filing of the declaration is accompanied by the full payment of the tax;

"(b) to interest on arrears at the rate of 0.40% per month on the amount of the duties which were not paid by the due date."
II. - The a of 1 ° of the A to I of article 50 of Act No. 2005 - 1719 of 30 December 2005 above reads as follows: 'a) the proceeds of the tax on the price of the inputs at the meetings organized in schools of cinematographic performances provided for in articles 45 to 50 of the cinematographic industry code;'.
III. - in all laws and regulations, the words: 'additional tax at a price of places', ' special fee provided for in article 1609 k of the general code of taxes ', 'additional special tax to the price of the seats' and 'special tax included in the price of tickets in the film theatres' are replaced by the words: "tax on the price of the inputs at the meetings organized in schools of film shows.
IV - a. - article 290 quater of the general tax code is amended as follows: 1 ° the I is amended as follows: a) the first paragraph reads as follows: "On the places where are organised performances with an entry-level price, operators must issue a ticket to each viewer or save and keep in a computerized data entry, before the access instead of the show.";
(b) in the second subparagraph, the words: ' institutions' shall be replaced by the words: "from a place";
2 ° in II, the words: ' implementation of the I"are replaced by the words: 'and they are not a computerized system provided for in the I '.
B. - The second paragraph of article L. 26 of the book of tax procedures, it is inserted after a paragraph as follows: "They have immediate access to the data stored in dematerialized ticketing systems, as well as the return of the information."
V. - I-III apply for the tax due on the price of entries issued as of January 1, 2007. The IV shall apply from 1 January 2007.
Article 1609 k of the general code of taxes applies to the tax due on the delivered inputs up to December 31, 2006, notwithstanding the fact that the film week is not completed by this date.
1609 section k of the code is repealed for issued entries as of January 1, 2007.
By derogation from the third paragraph of article 47 of the code of the film industry, the declaration referred to in this article may, until June 30, 2007, be transmitted by other means than the transmission by electronic means at the national Centre of cinematography.


Article 105 i. - in b of section 1609 undecies du code Général des Impôts, the words: 'employment of reprography' are replaced by the words: "the reproduction or printing devices".
II. - Article 1609 l of the same code is amended as follows: 1 ° in the first paragraph, the words: 'employment of reprography' are replaced by the words: "reproduction or printing devices";
2 ° in the second paragraph, the word: 'reprography' shall be 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: "royalty" and "royalties" are replaced by twice, respectively, with the words: 'tax' and 'taxes '.
IV. - in the first and last paragraphs of articles 1609 k and 1609 l of the same code, the word: "royalty" is replaced by: 'tax '.
V. - in the first sentence of article 1609 m of the same code, the word: "charges" shall be replaced by the word: "taxes".
VI. - This section enter into force on 1 January 2007.


Article 106 more on this article...

The last paragraph of the article III of the 302 bis MB of the general tax code reads as follows: "the debtors whose the variable part of the fees due in respect of the years 2003, 2004 and starting in 2005, 2006 and 2007 taxation periods is greater than 20% to the total of the amounts paid for the year 2002 in respect of the taxes imposed by the decrees no. 2000-1297 to no. 2000-1299 included and no. 2000-1339 to no. 2000-1344 included 26 December 2000 are allowed to charge the amount of the excess thus calculated on the amount of the tax to pay. ' Article 107 by way of derogation from the time limit in the penultimate sentence of the fifth paragraph of article 37 of the Act No. 77-2 architecture, the inclusion in the annex to the table of regional architects under the title of holder of receipt may be requested within a period of six months from the entry into force of this Act. This inscription gives rise to payment of a fee fixed of 500 EUR for the benefit of the State.


Article 108 i. – in the 2 of article 218 of the customs code, after the words: 'seven metres', shall be inserted the words: «and whose engine power is less than 22 CV»
II. - The table of article 223 of the code is amended as follows: 1 ° the twelfth line is replaced by two lines thus drawn up: you can consult the table in OJ No 303 of 31/12/2006 text number 2 2 ° in the fifteenth line of the last column, the words: ' 7 meters and more» shall be deleted;
3 in the seventeenth line of the last column, the amount: '10 EUR' is replaced by: '13 EUR ";
4 in the eighteenth line of the last column, the amount: '12 EUR' is replaced by: "EUR 15 ';
5 in the nineteenth line of the last column, the amount: 'EUR 25' is replaced by: '32 EUR ";
6 in the twentieth line of the last column, the amount: '28 EUR' is replaced by: '36 EUR ";
7 ° in the twenty-first line of the last column, the amount: '31 EUR' is replaced by: "EUR 40 ';
8 in the twenty-second line of the last column, the amount: '35 EUR' is replaced by: "EUR 45.
9 in the last line of the last column, the amount: '45,28 EUR' is replaced by: "EUR 57,96".
III. Article 224 of the code is amended as follows: 1 ° the 3 reads as follows: "3 are exempt from the right of francization and navigation:"-boats belonging to water sports schools which belong to associations approved by the Minister in charge of sports;
'- boats driven mainly by human energy whose characteristics are determined by Decree;
«- ships classified as historic monuments under article L. 622 - 1 of the code of heritage;
'- boats of heritage interest having received the label of maritime and fluvial Heritage Foundation, under conditions laid down by Decree.';
2 ° the 4 is amended as follows: a) in paragraph 2, 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% '.


Article 109 article 963 of the general code of taxes is amended as follows: 1 ° the IV is supplemented by a paragraph worded as follows: 'the issuance of driving licences recreational motor boats is subject to payment by the holder of a fixed duty of EUR 60.';
2 ° the V is supplemented by a paragraph worded as follows: «the right to examination for the coastal option, option inland waters, the offshore extension and extension Yachting inland waters shall be 38 EUR.»


Article 110 the article 1635 II bis M of the general tax code reads as follows: 'II '. -The amount of the fee is fixed annually by Decree within the following limits: "1 ° 38 EUR for motor vehicles for transport of goods total weight permitted in charge is less than or equal to 3.5 tonnes;
«2 ° 135 EUR for motor vehicles for transport of goods total weight permitted in charge is greater than 3.5 tonnes and less than 6 tons;
«3 ° 200 EUR for motor vehicles for transport of goods total weight permitted in charge is greater than or equal to 6 tons and less than 11 tons;
"4 ° 305 EUR for motor vehicles for transport of goods total weight permitted in charge is greater than or equal to 11 tons, tractors and vehicles in common people.
"The limits referred to in 1 ° to 4 ° are applicable until 31 December 2011."


Article 111 the II of article L. 621-5-3 of the monetary and financial code is amended as follows: 1 ° after the first paragraph of 2 °, it is inserted a paragraph as follows: "the same contribution is due in case of redemption of shares under the share repurchase program that the issuer.";
2 ° 3 ° a is amended as follows: has) in the first sentence, the words: "EUR 2000 and less than or equal to EUR 3 000" shall be replaced by the words: "greater than 3 000 EUR and less than or equal to 5 000 EUR";
(b) in the last sentence, the amount: "EUR 250 000" shall be replaced by the words: "an amount fixed by Decree and 250 000 EUR and less than or equal to EUR 1.5 million."
3 ° c 3 °, the rate: "0.3%" is replaced by the rate: '0.9% '.


Section 112 at the beginning of the second paragraph of article 265 of the code of customs, the words 2: 'for the year 2006"shall be replaced by the words:" as of January 1, 2006.


Article 113 i. - The last sentence of the first paragraph of article 265 4 bis (A) of the customs code is deleted.
II. - The I enter into force on 1 January 2007.


Section 114

In 2 ° of III of section 266 m of the customs code, the reference: "a" is replaced by the references: "to a and d.


Article 115 i. - In article l. 2322-1 of the general code of the property of public persons, references: «articles 1724 and 1724 A» are replaced by the reference: "of article 1724.
II. - Article l. 2322-3 of the same code is repealed.
III. Article l. 2323-1 of the code reads as follows: «art.» L. 2323-1. -A title of perception is sent by the public accountant to any products, liable to pay royalties and are of any kind mentioned in article l. 2321-1, having not made a spontaneous payment on the due date.
"A decree in Council of State sets detailed rules for the application of this article."
IV. Article l. 2323-2 of the code reads as follows: «art.» L. 2323-2. -The absence of payment of the sums mentioned on the title of perception or the implementation of article L. 2323-11, qualified public accountant address the debtor a reminder letter before the notification of the first act of continuing to give rise to a fee. «V. - article l. 2323-4 of the code reads as follows: «art.» L. 2323-4. -If, for products, fees and are of any kind mentioned in article l. 2321-1, the reminder letter was not followed by payment of the amount due or the implementation of article L. 2323-11, on the expiry of a period of twenty days after either of these formalities, the qualified public accountant can prosecute under the conditions laid down by articles L. 258 and L. 259 of the book of tax procedures. «VI. - article l. 2323-6 of the code reads as follows: «art.» L. 2323-6. -The costs of prosecution are being borne by providers of products and fees for the domain of the State, local authorities, their groups and their public institutions in the conditions laid down in section 1912 of the general tax code. «VII. - article l. 2323-8 of the code reads as follows: «art.» L. 2323-8. -The Accountants of the Treasury responsible for recovery products, royalties and monies of any kind mentioned in article l. 2321-1, which have ordered no proceedings against a debtor defaulting for four consecutive years from the date of the issuance of the title of perception mentioned in article l. 2323-1, lose their appeal and are deprived of any right and any action against the debtor.
"The period of four years mentioned in the first paragraph is interrupted by all acts involving recognition on the part of the debtor or all interruptive prescription."
VIII. - Article L. 2323-11 of the code reads as follows: «art.» 2323-11. -The debtor who contests the existence of its debt, its amount or became due and payable may oppose the execution of the collection title referred to in article l. 2323-1.
'A decree in Council of State shall determine the modalities for the application of this article.'
IX. Article L. 2323-12 of the code reads as follows: «art.» 2323-12. -The debtor who contests the validity in the form of an act of prosecution issued against him to recover the products, royalties and monies of any kind mentioned in article l. 2321-1 may oppose his execution. This opposition is brought before the competent judge to rule on the substance of the law.
'A decree in Council of State shall determine the modalities for the application of this article.'
X. - In 3 ° of article l. 5311-2 of the same code, references: «l. 2322-2 and l. 2322-3 articles» are replaced by the reference: "of article l. 2322-2.
XI. - This section enter into force on 1 January 2007.


Article 116 i. - Article L. 2333-10 of the general code of territorial communities is amended as follows: 1 ° the I is amended as follows: has) at the end of the 1 ° and at the beginning of the fifth paragraph of 4 °, the amount: '0.38 EUR' twice, is replaced 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' three times, is replaced by: '3.20 EUR ";
(c) in the sixth paragraph of 4 °, the amount: '0.76 EUR' is replaced by: '1.60 EUR ";
(d) in the penultimate paragraph of 5 °, the amount: '2.29 EUR' is replaced by: '4,80 EUR ";
(e) in the second, fifth and sixth paragraphs 4 and in the third and fourth paragraphs of 5 °, the number: '100 000' is replaced by the number five times: "30 000";
2 ° the first sentence from the II reads as follows: «these tariffs are recorded each year in equal proportion to the rate of growth of the total allocation of operation.»;
3 ° in the second paragraph of the III, the number: '100 000' is replaced by: '30 000 '.
II. - The Government tabled before Parliament, before September 30, 2007, a report on prospects for reform of the fees prescribed in articles l. 2333-6 to L. 2333-25 of the general code of territorial communities.


Article 117 i. - Article 285 of the customs code is amended as follows: 1 ° in the fifth preambular paragraph, the words: «classified as resorts» are replaced by the words: "coastal erected in classified stations of tourism within the meaning of article L. 133 - 13 of the code of tourism."
2 ° in the last paragraph, the year: "2006" is replaced by the year: "2011".
II. - 1 ° of the I comes into force within a period of six months from the publication of the decree referred to in article L. 133 - 18 of the tourism code.
2 the I ° between effective January 1, 2007.


Section 118 i. - 285 article 14F of the customs code reads as follows: «art.» 285 septies. -I. - experimentally in the Alsace region and until December 31, 2012, transport of goods only or vehicles towing a trailer and articulated sets whose total gross weight allowed or the total weight authorized is equal to or greater than 12 tonnes are subject, when they borrow motorways, highways or portions of highways belonging to local authorities can provide alternative routes to motorways toll whether or not located on the customs territory to a fee whose amount depends on the number of axles of the vehicle and the distance travelled on the said routes.
"The roads affected by the tax are laid down by Decree in Council of State, on a proposal from their deliberative assemblies for those belonging to local authorities.
"The tax is not applicable to vehicles of general interest as defined in article R. 311 - 1 of the code of the road and vehicles specially designed for the transport of persons. '.
«The liable to pay tax is the owner of the vehicle for the carriage of goods or the tractor of a jointed set referred to in the first subparagraph or, if supra vehicle is under a contract of leasing or lease of two years or more, his tenant or subtenant.»
«II. - the amount of the fee is set by reference to categories of vehicles determined by joint order of the Minister of transport and the Minister responsible for customs.
"It is understood between 0.015 EUR and 0.2 EUR per axle and per kilometre.
"This tax is collected for the benefit of the owner of the highway community.
"Attitude and recovery fees are charged on the proceeds of the tax levied for the benefit of communities other than the State. The rate is set at 5%. The executive bodies of local and regional authorities concerned, after deliberation by the legislative body, in addition with the State sign a financing agreement of the investment costs of the equipment necessary for the functioning and maintenance of the device, to the payment of the fee and control operations implemented on their network.
"A joint order of the Minister of transport and the Minister responsible for customs sets the tax rate when channel is in the public domain of the State. When the way is the property of one community other than the State, the rate is fixed by order of the Minister of transport and the Minister responsible for customs on the proposal of the deliberative body of the community.
"III. - payment is made prior to impersonation of a highway or a portion of the road subject to tax. It can be also carried out monthly by the debtors chartered. The conditions for authorisation are defined by Decree.
'For the purpose of establishment of the tax base, the creation of automated processing of personal data is authorized, in accordance with the procedure laid down by Act No. 78-17 of 6 January 1978 on data processing, files and freedoms. The creation of this database allowing taxable pathways information borrowed collection, vehicles subject to tax and the courses carried out on each taxable channel by the debtors can be entrusted to a private provider.
"The debtor authorized establishes its declaration based on data recorded in the supra automated treatment. ''
"Taxpayers approved for what concerns them, officers of customs and, where applicable, persons authorised by the private claimant referred to in the second subparagraph are recipients of the personal data recorded in the supra automated processing.
"IV. - the tax is perceived by the administration des douanes et droits indirects, under the same rules and the same guarantees, sanctions and privileges only in customs matters. Offences are searched, found and punished, prosecutions are conducted and instances are educated and considered as in customs.

"On the Highways or portions of highways subject to this tax, the taxable vehicle driver must submit to first request to the Customs officers, agents of the national police, the national gendarmerie and the controllers of land transport anything attesting to its regular position next to tax. ''
"The above agents have for the purposes of the implementation of controls of the investigative powers granted by the particular texts that apply to them.
«Findings related to non-payment of tax made by automatic control devices approved are prima facie evidence to the contrary.
"Non-payment of tax give rise to taxation of office equal to the proceeds of the tax corresponding to the maximum course which could be made, including the terms and conditions established by Decree.
'V. - detailed rules for the application of this article shall be determined by Decree in Council of State.
«VI. - the Parliament is seized by the Government, before 31 December 2012, a report of assessment of this article. '.
II. Article 412 of the code is supplemented by a 10 ° as follows: '10 ° omission or irregularity that has purpose or result to evade or jeopardize the recovery of the fee referred to in article 285 septies.'


Article 119 i. - After article 1383 (F) of the general tax code, it is an article inserted 1383 G as follows: «art.» 1383 g. - local and regional authorities and institutions inter-municipal cooperation with public to own taxation peuvent, by a decision taken under the conditions laid down in article 1639 A I bis, exempt from property tax on built-up properties, to a maximum of 25% or 50%, buildings affected housing completed prior to the implementation of a plan for the prevention of technological risks referred to in article L. 515-15 of the environment code and located in the perimeter exposure to the risks under the plan.
"Deliberation is the share each territorial community or public establishment of inter-municipal cooperation in taxation clean and fixed a single rate of exemption for buildings located in the area referred to in the first subparagraph.
To benefit from this exemption, the owner must submit, before 1 January of the first year in which the exemption is applicable, a declaration to the Tax Office of the location of the property containing all the elements of identification of the buildings referred to in the first subparagraph. Where the declaration is purchased after the deadline, the exemption shall apply from 1 January of the year following that in which the declaration is lodged.
'When the conditions required to benefit from the exemption provided for in article 1383 E and those laid down in the first paragraph of this article are fulfilled, the exemption provided for in article 1383 E shall apply.'
II. - In the b 2 of II of article 1639 c, after reference: 1382 C, is inserted the reference: "1383 G".
III. - I and II apply to count charges set out in the title of 2008.


Article 120 i. - After 3 II of article 1411 of the general tax code, shall be inserted a 3 as follows: '3A. without prejudice to the reduction referred to in 2 and 3, the municipal councils may, by a decision taken under the conditions laid down in article 1639 A bis set up an allowance of 10% of the rental value average of the homes in the commune to taxpayers who are : "1 ° incumbents of the additional allocation referred to in article L. 815 - 3 of the code of social security;
«2 ° the disabled adults allowance holders referred to in articles L. 821 - 1 et seq. of the code of social security;
«3 ° with an infirmity or disability preventing them from support through their work in the necessities of life;
«4 ° card holders of disability referred to in section L. 241 - 3 of the code of social action and families;
«5 ° or occupying their homes with people referred to in 1 ° to 4 °.
«For the purposes of this section, the taxpayer address to the tax authority of his main residence, before 1 January of the first year in respect of which it may benefit from the reduction, a declaration containing all elements justifying its location or accommodation of persons mentioned in the 5 °.» Where the declaration is purchased after the deadline, the reduction shall apply from 1 January of the year following that in which the declaration is lodged.
"In respect of the following years, supporting documents are sent at the request of the administration. In the absence of response or in case of insufficient response, the deduction is removed from the year during which the supporting documents were requested.
"If the taxpayer no longer fulfils the conditions required to qualify for the deduction, it must inform the administration no later than December 31 of the year during which it no longer meets these conditions. The deduction is removed from the following year. "II. - the I is applicable as of taxation established in respect of 2008.


Article 121 article 1457 of the general tax code is supplemented by a 3 ° as follows: «3 ° the activity of sale of products and services at home direct from person to person or by meeting exercised by the persons referred to 20 ° of article L. 311 - 3 of the code of social security and that the gross salary total, perceived in the title of this activity during the period of reference defined in article 1467 , is less than the limit of 16.5% of the annual amount of the limit mentioned in section L. 241 - 3 of the code of social security. ' Article 122 i. - 1 ° of article 1458 of the general tax code is supplemented by the words: 'and companies whose capital is owned mainly by cooperative press companies that entrust execution of bundling and distribution operations in application of article 4 of Act No. 47-585 of 2 April 1947 on the status of enterprises clustering and distribution of newspapers and periodicals to them'.
II. - The I applies to charges established beginning in the year 2007.


Article 123 i. - Article 1469 of the general tax code is amended as follows: 1 ° 2 ° is amended as follows: has) after the words: «depreciation life» are inserted the words: ', determined in accordance with 2 ° of article 39 1,';
(b) it is added a paragraph worded as follows: "the application of the components referred to in article 237 method f is without impact on the depreciation period of assets available to the company or another liable for business tax related within the meaning of 3 ° c of this article at the closing date of the last period commencing before January 1, 2005.";
2 ° is added a 6 ° as follows: "6 ° it need not account the rental value of spare parts, with the exception of those which may be used only with a fixed asset and security."
II. - In the first paragraph of a of 2 ° of article 1635 II sexies of the same code, references: '1 °, 2 ° and 3 °' shall be replaced by references: "at 1 °, 2 °, 3 °, 3 ° a, 3 ° c, 5 ° and 6 °".
III. - After the fourth paragraph 2 of II of article 1647 B sexies of the same code, there shall be inserted a paragraph worded as follows: "are also consumption of goods and services from third parties expenses of major maintenance and major visits undertaken during the year, including where their estimated cost at the time of the acquisition or creation of the main asset to which they relate has been recorded in the balance sheet. ''
IV. - I and II shall apply effective charges set out in the title of 2006, in the case of creation of establishment or change of operator or activity in 2005, and as of 2007 in other cases.
The III applies after taxes set out in the title of 2007.
V. - Within a period of nine months following the enactment of this Act, the Government presents to Parliament a report assessing the impact of the new accounting standards since January 1, 2005, on the basis of taxation of enterprises, more particularly in respect of the business tax.


Article 124 i. - The 1 I of article 1517 of code general tax is complemented by three thus written paragraphs: "communities territorial and institutions public inter-municipal cooperation with a own taxation can, by a concurring decision taken under the conditions laid down in article 1639 A bis I, limit the increase in the rental value of the premises allocated to housing determined in accordance with article 1496 where this increase is exclusively due to the finding of changes of. physical or environment and is greater than 30% of the rental value of the year preceding that of taking account of these changes.
"The increase in rental value referred to in paragraph 2 is retained to the tune of one third the first year, two-thirds the second year and in full from the third year following the finding of changes. ''
"The deliberation must be taken by all the communities and public intermunicipal cooperation establishments equipped with own tax who receive a tax on the land rental value of the premises for which the changes referred to in the second paragraph have occurred."

II. - The I is applicable as of taxation established in respect of 2008.


Article 125 after the ninth (2nd) paragraph of article l. 2224-2 of the general local authorities code, inserted a 3 ° as follows: "3 ° regardless of the population of the communes and groupings of territorial authorities, to household and similar waste disposal utilities, then the imposition of the fee for the removal of household waste and limited in duration up to the first four years. ''


Article 126 i. - After article 1529 of the general tax code, it is an article inserted 1530 worded as follows: «art.» 1530 - i. - Commons may, by a decision taken under the conditions laid down in article 1639 A bis I, establish an annual tax on commercial wasteland located on their territory.
"However, the public institutions of inter-communal cooperation to own taxation jurisdiction of area management of commercial activities may, by a decision taken under the conditions laid down in article 1639 A I bis, instituting this tax in place of the municipality.
"II.-the tax is due for goods valued under section 1498, with the exception of those referred to in article 1500, which are more used for an activity falling within the scope of the trade tax defined in article 1447 for at least five years to January 1st of the tax year and who remained unoccupied during the same period. '.
"For establishing taxes, the municipal Council or the deliberative body of the public of inter-communal cooperation establishment communicates annually to the tax administration, before 1 October of the year preceding the taxation year, the list of addresses of potentially affected property by the tax. ''
«III. - the tax is paid by the liable to pay land tax within the meaning of article» 1400
"IV. - the tax base consists of the net income for basic property tax on the built-up properties defined by article 1388.
«V. - the rate of the tax is set at 5% the first taxation year, 10% the second and 15% from the third year. '' These rates may be increased within the limit of twice by the municipal Council or the Council of the public establishment of inter-municipal cooperation.
«VI. - the tax is not due when the absence of the property is beyond the control of the taxpayer.
"VII. - control, recovery, litigation, guarantees and tax penalties are governed as on real estate tax on properties built.
"VIII. - the abatements granted pursuant to the VI or as the result of an established tax wrongly under the II are dependant of the commune or the public establishment of inter-municipal cooperation. They charge on monthly allocations of fees and charges levied by way of role. "II. - I shall apply from taxes levied in respect of 2008.


Article 127 i. - The b of section 1601 of the general code of taxes, it is inserted after a c as follows: ' c) an additional duty by national, affected by the regional chambers of trades and crafts or, in the départements and overseas, by Chambers of trades and crafts, to the financing of training measures, within the meaning of article L. 900 - 2 and L. 920 - 1 of the labour code. business craft in the management and development of these and managed on an account schedule. This fee is set at 0.12% of the annual amount of the ceiling for social security in force on January 1 of the tax year. "II. - in the last paragraph of article 1601 B of the code, the rate: '0.24% ' is replaced by the rate: '0.17% '.
III. Article 8 of Ordinance No. 2003 - 1213 of 18 December 2003 on measures of simplification of formalities for enterprises, the self-employed, associations and individual employers is amended as follows: 1 ° in the first paragraph of 1 ° of the II, the words: 'self-employed' are replaced by the words: "entrepreneurs";
2 ° the first paragraph of the III is amended as follows: a) in the first sentence, the words: 'self-employed' are replaced by the words: "entrepreneurs";
(b) after the words: "and administered," the end of the second sentence reads as follows: «by the professional organisations concerned.»;
3 ° the IV reads as follows: "(IV). -The contribution referred to in II is assigned to the insurance fund training of entrepreneurs registered in the trades register referred to the III. Funding from the State and local authorities can contribute to this Fund. » ;
4 ° the X is amended as follows: has) in the first paragraph, the words: ' in the VII and VIII of "shall be replaced by the word: «to the»
(b) the second subparagraph 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 insurance training fund referred to in III of this article' shall be replaced by the words: 'under the conditions specified by the Minister in charge of crafts instruction.
IV. - in the first paragraph of article L. 953 - 2 of the code of labour, 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. - The I to V shall apply from 1 January 2008.


Article 128 i. - in the first sentence of the second paragraph of article 1607 ter of the code Général des Impôts, the words: 'each year' shall be replaced by the words: "before December 31 of each year for the following year, and".
II. - For land public institutions who receive the tax referred to in section 1607 of the general code of taxes in respect of 2007 for the first time, the amount thereof is arrested 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: 'in the 1 ° to 4 ° of the I' is replaced by the reference: 'in the I ".
V. - The eighth paragraph of article 1585 A of the code is removed.
VI. - II of article 1585 C of the same code is supplemented by a paragraph worded as follows: "in addition, the Council may waive collection in whole or in part the local tax of equipment on the reconstruction of buildings of heritage for Community interest and subject to a specific authorisation procedure, such as the former Alpine chalets or buildings of mountain pasture within the meaning of section L. 145 - 3 of the code of urbanism.".
VII. - in the last paragraph I of article 1585 D of the code, the words: "attached to the date of enactment of the amending finance law for 2001 (No. 2001) - 1276 of 28 December 2001" shall be replaced by the words: 'laid down in January 1, 2007, by Act No. 2006-872 of 13 July 2006 on 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: '1649 h A.
IX. - Article 1519 of the code is amended as follows: 1 ° in the first paragraph of 1 °, 1 ° a, 1 ° ter and 2 of II and the first and last paragraphs of the IV, the word: 'rate' is replaced by: "rates";
2 ° the IV is supplemented by a paragraph worded as follows: "rates are rounded to the nearest euro tenth."
X. - Article 1587 of the code is amended as follows: 1 ° in the first paragraph of 1 °, 1 ° a, 1 ° ter and 2 of II and the first and second paragraphs of the III, the word: 'rate' is replaced by: "rates";
2 ° the III is supplemented by a paragraph worded as follows: "rates are expressed as provided for in the third subparagraph of article 1519 IV."
XI. - In the last paragraph of the article 1599 I d of the same code, the date: '31 March' shall be replaced by the date: "30 April".
XII. - in the last paragraph of article L. 136 I - 6 of the code of social security, the words: "and, in article 150-0 D bis," shall be replaced by the words: ", in article 150-0 D bis and.
XIII. - Article 1840 G of the general code of taxes is amended as follows: 1 ° in the II, reference: 'to the 2 ° b"is replaced by references: 'to the b of 2 ° and 7 ° ';
2 ° in the III, after the words: "of the sixth paragraph of 2 °', shall be inserted the words: «and the fifth paragraph 7 °»
XIV. - In the article a 200 B of the same code, after the references: "8 to 8 ter", the comma is removed.
XV. - In the I of article 208 bis (c) of the same code, after the reference: 208 C, inserted a comma.
XVI. - In the first paragraph of the b of 2 ° of article L. 80 B of the book of tax procedures, the reference: '44 g' is replaced by the reference: "44 g A.
XVII. - 1. I, II and III shall apply effective charges set out in the title of 2007.
2. the IX and X shall apply from 1 January 2007.
3. the XI applies for the contribution to the development of learning due at the rate of compensation paid from January 1, 2006.


Article 129 paragraph 1 of article 6-1 of Act No. 89 - 1007 of 31 December 1989 relating to the corps of engineers of the air navigation control is amended as follows: 1 ° the first sentence is amended: has) after the word: 'benefit', shall be inserted the words: ' if they justify by fifteen years of actual service in that body for those tenured in the body as of January 1, 2007. , » ;
b) the words: "at 108%" shall be replaced by the words: ", effective January 1, 2007, 118% ';

c) percentage: '54% ' is replaced by the percentage: "64% ';
2 ° after the first sentence, it is inserted a sentence as follows: "for those of them struck out under these conditions, between January 1, 2004 and December 31, 2006, the amount of the supplementary temporary allowance is set at 118% effective January 1, 2007, for the period remaining to reach the first eight years of perception of this allowance.";
3 ° are added three sentences thus written: "in the event of cumulation of remuneration, of any kind whatsoever, with the payment of supplementary temporary allowance, the benefit of the allowance is suspended immediately, and this for the duration of the activity; the unduly collected sums are transferred. Resumption of payment of supplementary temporary allowance is effective from the month following the date of termination of the activity concerned. The total duration of perception of the temporary allowance supplementary cannot exceed thirteen years. ' Article 130 I - article 42 of Act No. 95-115 of 4 February 1995 guidance for the planning and development of the territory is amended as follows: 1 ° in the second paragraph, after the words: "sensitive urban areas" shall be inserted the words: ", the employment areas to revitalise";
2 ° after 3, there shall be inserted a 3 as follows: "3A the employment areas to revitalise are recognized by regulatory means among the territories in which the majority of the assets residing and working and which cover in 2006 areas characterized by: ' 1 ° an unemployment rate at 30 June 2006 top by three points to the national rate;
2 ° an average annual change negative of the population between the last two censuses known upper absolute value to 0.15%;
«3 ° a negative average annual change in employment total between 2000 and 2004 greater in absolute value to 0.75%.
'Statistical references used for the determination of these employment areas shall be established by regulation.'
II. after article 44 undecies of the general tax code, there shall be inserted an article 44 k as follows: «art.» 44 k. -I. - taxpayers who create activities between 1 January 2007 and 31 December 2011 in employment to revitalise basins defined in 3 bis of article 42 of Act No. 95-115 of 4 February 1995 guidance for planning and development of the territory are exempt from income tax or corporation tax on account of profits from activities in the employment area and realized until the end of the eighty-third month following the beginning activity in the employment area.
"The benefit of the exemption is reserved for taxpayers engaged in an industrial, commercial or artisanal activity within the meaning of section 34 and 5 ° of the I of article 35, with the exception of furniture leasing and renting of buildings in residential or agricultural within the meaning of section 63, under the conditions and limits laid down in this article. The exemption shall apply under the same conditions and limits to companies subject to the tax on companies carrying on a non-commercial professional activity within the meaning of article 92 1.
«The exemption does not apply to the creations of activities in the employment to revitalise areas resulting from the transfer of an activity previously carried on by a taxpayer who received the title of one or more of the five years preceding the transfer of articles 44 sexies, 44 g, 44 g has and 44 septies or the land premium.»
"The exemption does not apply to taxpayers who create an activity in connection with a transfer, a concentration or a restructuring of existing activities in the employment areas to revitalise or which incorporate such activities, except for the time remaining to run, if activity resumption or transferred benefits or benefited from the exemption scheme provided for in this article.
«When a taxpayer whose activity, not sedentary, is located in a basin of employment to revitalise but exercised in whole or in part outside such pool employment exemption applies if the taxpayer employs at least one employee sedentary full-time or equivalent, exercising its functions the premises devoted to activity or if this taxpayer performs at least 25% of its turnover with customers located in a such employment basin.»
«II.-the exempt pursuant to an exercise or a taxation year is declared as laid down in articles 50-0, 53 A, 96-100, 102, and 103 ter, decreased following gross outputs which remain taxable in the conditions of ordinary law: ' a) products shares or shares in companies, results of companies or bodies subject to the arrangements provided for in article 8» When they do not come from an activity carried on in a basin of employment to revitalise, and results of sale of securities of companies;
«b) products corresponding to grants, donations and write-offs of receivables;
«c) products of receivables and financial transactions for the amount that exceeds the amount financial expenses during the same fiscal year or the taxation year if the taxpayer is not a credit institution referred to in article L. 511 - 1 of the monetary and financial code;
"d) products derived from the rights of industrial and commercial property when these rights do not have their origin in the activity exercised in a labor pool to reinvigorate.
"When the taxpayer does not all of its activity in a pool of employment to revitalise, the exempt income is determined by setting the amount obtained by the thus performed the report calculation between, on the one hand, the sum of the elements of taxation to the business tax defined in article 1467, with the exception of the means of transport rental value, related to the activity carried on in a pool of employment to revitalise and relating to the period of taxation of profits and". other hand, the sum of the elements of taxation to the business tax of the taxpayer as defined in the same article for the period. For the attachment of this report, the rental value of the liable capital of a land tax is determined in accordance with section 1467 to January 1 of the year during which the exercise is closed or January 1 of the tax year.
"As an exception to the preceding paragraph, the taxpayer carrying a property rental activity is exempt at the rate of profits from the only buildings located in a basin of employment to revitalise. This provision applies regardless of the place of business of the lessor.
"When the activity is created in an area of regional aid, the exemption applies under the conditions and limits laid down by Regulation (EC) No 1628/2006 of Commission of 24 October 2006 on the application of articles 87 and 88 of the EC Treaty to national regional investment aid. '' Otherwise, it applies under the conditions and limits laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid.
"III.-when the taxpayer I mentioned in is a member of a tax group referred to in article 223a, exempt earnings is the company determined in accordance with the II of this article, within the limit of the result of the group. ''
"When it meets the conditions required to benefit from the provisions of the arrangements provided for in article 44 d or article 44 g A and the provisions laid down in this article, the taxpayer can opt for this last regime within six months following the start of activity. '' The option is irrevocable.
"IV. - the declarative obligations of persons and bodies concerned by the exemption established by Decree.
«V. - I-IV are applicable to taxpayers who create activities between January 1, 2007 and December 31, 2011, in the basins of employment to revitalise referred to in the first paragraph of the I. "III. -Article 223 h of the same code is supplemented by a paragraph worded as follows: "are also exempt from the annual flat-rate taxation provided for in article 223 septies companies whose results are exempt from tax pursuant to section 44 k when they exercise all their activity in tanks of employment to revitalise. When the activity is created in an area of regional aid, the exemption shall apply to the period mentioned in the first paragraph of the same article 44 k and the conditions and limits laid down by Regulation (EC) No 1628/2006 of Commission of 24 October 2006 on the application of articles 87 and 88 of the EC Treaty to national regional investment aid. Otherwise, it applies under the conditions and limits laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid. "IV. - after article 1383 (F) of the same code, it is inserted an article 1383 H as follows:

«Art.» 1383 h. - deliberation of the territorial community or the public establishment of inter-municipal cooperation with own taxation taken under the conditions laid down in article 1639 A bis I, except the buildings located in the basins of employment defined in 3 bis of article 42 of law No. 95-115 of 4 February 1995 guidance for the planning and development of the territory are exempt from property tax on properties built for a period of five years.
"The exemption applies to attached buildings, between 1 January 2007 and 31 December 2011 inclusive, to an institution eligible to benefit from the exemption provided for in the d I has article 1466 A. It shall apply from 1 January of the year following that where intervened attachment to an establishment fulfilling the conditions required, whichever is later.
"This exemption shall cease to apply from January 1 of the year following that where the buildings are more allocated to activity falling within the scope of the business tax. ''
"In the event of a change of operator during a holiday, it is maintained for the remaining period and under the conditions laid down for the predecessor.
"The exemption concerns all of the share to each community territorial or public institution of inter-communal cooperation with own taxation.
"When the conditions required to benefit from the exemption provided for in article 1383 A and that laid down in this article are met, the taxpayer must opt for one or the other of these regimes before January 1 of the year in respect of which the exemption takes effect. The option is irrevocable and applies to all the communities.
"Where the building is located in an area of regional aid, the exemption applies under the conditions and limits laid down by Regulation (EC) No 1628/2006 of Commission of 24 October 2006 on the application of articles 87 and 88 of the EC Treaty to national regional investment aid. '' Otherwise, it applies under the conditions and limits laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid.
"Declarative obligations of persons and organizations covered by the exemptions provided for in this article are fixed by Decree."
V. - Section 1466 of the same code is amended as follows: 1 ° after I d, it is inserted an d I wrote thus: "I d a.-except deliberation of the territorial community or the public establishment of inter-municipal cooperation with own taxation taken under the conditions laid down in article 1639 A bis I, the enterprises are exempt from business tax for creations and extensions of establishments that they are between 1 January 2007 and 31. December 2011 in the employment areas to revitalise defined in 3 bis of article 42 of law No. 95-115 of 4 February 1995 guidance for the planning and development of the territory.
"The exemptions provided for in the first paragraph of the present I d A carry for five years from the year following the creation or, if extension of establishment, as from the second year following that, on the totality of the share attributable to each territorial community or inter-municipal cooperation with own taxation public institution."
"In the event of a change of operator during the holiday period, it is maintained for the remaining period and under the conditions laid down for the predecessor.
"The exemption does not apply to tax bases relating to movable goods transferred by a company from an institution which, in respect of one or more of the five years prior to the handover: ' a) gave rise to the payment of the premium for land-use planning;
' b) or has received, for the imposition of databases relating to the transferred property, the exemption provided, as appropriate, to articles 1465, 1465 and 1465 B or IA, IB, I c, I d or e of this section or the I d now I was. ' For the purposes of the above provisions, the deliberations of local authorities and their groupings with an own taxation cannot bear on the set of institutions created or extended.
"Where the establishment is located in an area of regional aid, the exemption applies under the conditions and limits laid down by Regulation (EC) No 1628/2006 of Commission of 24 October 2006 on the application of articles 87 and 88 of the EC Treaty to national regional investment aid. '' Otherwise, it applies under the conditions and limits laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid. » ;
2 ° the II is amended as follows: has) in the first, third and last paragraphs, Word and the reference: 'and I d' shall be replaced by references: ", I d and I d A.
(b) in paragraph 2, the word and the reference: 'or I d' shall be replaced by references: "I d or I d A.
(c) in the sixth preambular paragraph, the word and the reference: "or I c" shall be replaced by references: ', I c or I d '.
VI. - For implementation article 1383 H and d I A of article 1466 of the code Général des Impôts made operations in 2007, proceedings against local authorities and their public of intermunicipal cooperation establishments must be taken within 60 days of publication of the regulatory text selecting basins pursuant to 3 bis of article 42 of law No. 95-115 of 4 February 1995 for guiding the planning and development of territory.
VII. - Gains and earnings within the meaning of article l.242 - 1 of the code of social security or article L. 741 - 10 of the code rural, paid in a calendar month to employees employed by an establishment of an undertaking carrying on the activities referred to in the second paragraph of the article I 44 g of the general tax code which is implanted between January 1, 2007 and December 31, 2011, in a pool of employment to revitalise defined in 3 bis of article 42 of Act No. 95-115 of 4 February 1995 supra, are exempt from contributions payable by the employer in respect of social insurance, family allowances, the accidents at work as well as the transport payment and contributions and contributions to the national housing fund, in the limit of product of number of hours paid by the amount of the wage growth increased by 40%.
The exemption is open to the employment of employees whose activity real, regular and indispensable to the execution of the contract of employment is exercised in whole or in part in a labor pool to reinvigorate.
Under conditions laid down by Decree, the exemption also applies to gains and remuneration paid to employees hired during an extension of pensionable establishment right to exemption from business tax provided for in the d I has article 1466 of the general tax code.
The exemption provided for in the first subparagraph shall not apply to gains and remuneration associated with jobs transferred by a company in a zone to revitalise employment for which the employer has benefited, the title of one or more of the five years preceding transfer to the exemption provided for in article L. 322 - 13 of the code of labour, or the payment of land premium.
The exemption is applicable for a period of seven years from the date of implantation or the creation.
If hiring employees in the seven years following the date of implantation or the creation, the exemption is applicable to these employees, under the conditions laid down in the preceding paragraph, from the date of effect of the contract of employment.
In the case of establishment, expansion or creation in an area of regional aid, the exemption applies under the conditions and limits laid down by Regulation (EC) No 1628/2006 of Commission of 24 October 2006 on the application of articles 87 and 88 of the EC Treaty to national regional investment aid. In other cases, it applies under the conditions and limits laid down by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid.
The right to the exemption provided for in the first subparagraph is subject to the condition that the employer be updated of its obligations towards the collection of employer contributions to social security and family allowances agency or has subscribed a commitment to progressive clearance of debts.
The exemption cannot be accumulated, for the employment of an employee, with the assistance of the State employment or a total or partial exemption from employer social security contributions or rate specific plates or amounts of contributions.
The conditions of implementation of the present VII, particularly as regards the declarative obligations of employers, are fixed by Decree.
VIII. - The VII shall apply from 1 January 2007.


Article 131 i. - III of article 85 of Act No. 2005 - 1719 of 30 December 2005 above is amended as follows: 1 ° 3 ° of the B 3 is amended as follows:

a) in the a year: "2005" is replaced by the year: "2004";
(b) in the same a, after the words: "the one imposition;", shall be inserted the words: "However, only the reference rate corresponding to the rate of 2004 plus 5.5% is increased by a representative rate of the cost of expenses related to the competencies that were transferred in 2004;"
(c) in the first paragraph of the b, year: "2005" is replaced by the year: "2004";
(d) the first paragraph of the same b is complemented by a sentence as follows: "However, only the reference rate corresponding to the rate of 2004 plus 5.5% is reduced to a representative rate of the cost of expenses related to the skills she was transferred in 2004";
(e) the last paragraph is amended as follows:-after the first sentence, it is inserted a sentence as follows: "this assessment is established under the responsibility of Commons and public establishments of inter-communal cooperation";
-in the second sentence, the words: "bases of taxation" shall be replaced by the words: "bases of four local direct taxes imposed for the benefit."
-the last sentence is supplemented by the words: "provided for in article L. 5211-17 du code Général territorial communities";
(f) it is added a paragraph worded as follows: "However, for the purposes of the present 3-skills transferred from 2004 to 2006, the deliberative body of the institution of inter-municipal cooperation and local councils joint members must take, before January 31, 2007, discussions concordant in the conditions of majority required for the creation of the State of inter-communal cooperation establishment indicating the cost of expenses related to the transferred competencies as well as the rate corresponding to this cost for the establishment. public of inter-municipal cooperation and each of its common members. » ;
2 2 c ° is amended as follows: a) at the end of the a and the first subparagraph of (b), the reference: '2 ° of the B' is replaced by the reference: 'B ';
(b) in the sixth preambular paragraph, the words: ' zone' shall be replaced by the words: "seen in application of article II.
II. - The second paragraph of article L. 5211-17 of the general local authorities code, it is inserted after a paragraph as follows: "for public institutions of inter-communal additional own taxation cooperation, the deliberation of the deliberative body of the public establishment of inter-municipal cooperation referred to in the preceding paragraph sets, where appropriate, the cost of expenses related to the skills transferred and the representative rates of this cost to the public of inter-communal cooperation institution and each of its common members under the conditions laid down in 3 of 3 ° of the B of III of article 85 of Act No. 2005-1719 of December 30, 2005 of finance for 2006. "III. - I and II shall apply from charges set out in the title of 2007.


Article 132 i. - 2 c of III of article 85 of Act No. 2005 - 1719 of 30 December 2005 above is amended as follows: 1 ° after the seventh preambular paragraph, inserted a paragraph as follows: "for communities or new agglomeration unions referred to in article 1609 h B of the general tax code and public establishments of inter-communal cooperation mentioned in the article I 1609 h C of the code with the exception of those applying the II by articles 1609 h B and 1609 h C of the same code, the maximum amount of sampling, determined in accordance with the second, sixth and seventh paragraphs, which exceeds 1.8% the product of business tax in general roles established in respect of the year preceding that in which the tax, subject to a reduction of 80% when the product per capita of business tax found the year preceding that in which the tax is lower at the double product national average per capita of business tax found in respect of the same year for the same category of intermunicipal cooperation establishments. » ;
2 ° at the beginning of the eighth preambular paragraph, the words: 'and 7' shall be replaced by the words: ", seventh and eighth.
II. - The I shall apply from charges set out in the title of 2007.


Article 133 read more on this article...

I of article 53 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003 is amended as follows: 1 ° the first paragraph is replaced by two paragraphs thus written: "there is hereby imposed a levy on the revenues of the State to pay compensation: '1 ° to Commons that record a significant loss of tax bases to the professional tax or royalties from the mine resources from one year to the other." This compensation is paid in a degressive manner over three years. » ;
2 ° is added a 2 ° as follows: 2 ° municipalities and intermunicipal cooperation establishments equipped with own taxation on the territory of which are settled settlements of France Telecom. These authorities and establishments of inter-communal cooperation can benefit in 2007. of compensation for loss of product of professional tax relating to these institutions found between 2003 and 2006, provided that this loss is equal to or greater, municipalities and public institutions of inter-communal cooperation subject to the tax regime defined in article 1609 bis of the code general taxes and the I and II of article 1609 quinquies C of the same code at a fraction of the tax overall product of the housing tax, property taxes and business tax that they have received in 2006 and, for public institutions of inter-communal cooperation subjected to the taxation treatment defined in articles 1609 h B and 1609 h C of the same code, at a fraction of the product of business tax that they have received in 2006. These fractions are laid down by Decree in Council of State.
«Municipalities and public institutions of inter-communal cooperation with own tax eligible this compensation benefit a degressive allocation over five years equal to 90% of the loss in 2007, 70% in 2008, 50% in 2009, 30% in 2010 and 15% in 2011.»
«Paid assignments in 2007 and in 2008. in application of the present 2 ° shall be decreased by the amount of those same two years in application of the 1 ° and related to the loss of bases recorded in respect of the years 2004, 2005 and 2006.
«A Council of State Decree lays down the conditions for the application of this 2 °.»


Article 134 in the second sentence of the last paragraph of article 1595 bis of the code Général des Impôts, the words: "loads of roads of the commune, of the value of the penny, the official percentage of loss" are replaced by the words: "of the amount of gross capital expenditure.


Article 135 i. - I of article 1648 of the general tax code is amended as follows: 1 ° after the first paragraph, inserted a paragraph as follows: "by way of exception to paragraph 1, when in a municipality tax bases of the institution referred to in the first subparagraph to increase by at least 5% over the previous year, the increase in the surplus bases of the institution is imposed on two thirds in favour of the departmental funds of business tax and to". height of a third party for the benefit of the municipality from implantation when the amount notified forecast databases relating to institutions having received, during the penultimate year preceding the taxation relief pursuant to article 1647 B e is greater than 75% of the total forecast bases notified to the municipality. » ;
2 ° in the third paragraph, the words: "and second" twice, are replaced by the words: ", second and third."
3 ° in the first sentence of the fourth paragraph, the word: 'third' is replaced by: 'fourth.
II. - The ter I of the same article 1648 A is amended as follows: 1 ° after the second paragraph of 1, it is inserted a paragraph as follows: "as an exception to paragraph 1, when in an establishment of inter-municipal cooperation referred to in the same paragraph the establishment referred therein tax bases increase of at least 5% over the previous year, the increase in the surplus bases of the institution is imposed on two thirds in favour of the departmental tax fund Professional and at height of a third party in favour of the establishment of inter-municipal cooperation with own tax where the amount notified forecast databases relating to institutions having received, during the penultimate year preceding the taxation relief pursuant to article 1647 B sexies is greater than 75% of the total forecast database notified the establishment of inter-municipal cooperation. » ;
2 ° in the last paragraph of the 1, the words: "and second" are replaced by the words: ", second and third."
3 ° in the first paragraph of the a 2, the word: "third" is replaced, twice, by the word: 'fourth ';
4 ° after the first paragraph a of the 2, inserted a paragraph as follows:

"As an exception to paragraph 1, when public inter-municipal cooperation stay in the hotel tax bases increase of at least 5% over the previous year, the increase in the surplus of the establishment bases is imposed on two thirds for the benefit of the Fund departmental and business tax to the tune of a third party in favour of the establishment of inter-municipal cooperation with a taxation own where the amount relating to institutions receiving notified forecast database. during the penultimate year preceding the taxation relief pursuant to article 1647 B e is greater than 75% of the total forecast bases notified the establishment of inter-municipal cooperation. » ;
5 ° in the second paragraph of the a 2, the word: 'third' is replaced by: 'fourth.
III. - The I c of the same article 1648 A is amended as follows: 1 ° after the first paragraph, there shall be inserted a paragraph worded as follows: "by way of exception to paragraph 1, when in an establishment for intercommunal cooperation referred to in the first subparagraph the tax bases of the institution referred to in the same paragraph increase of at least 5% over the previous year, the increase in the surplus of the establishment bases is imposed on two thirds for the benefit of the Fund of business tax and at height of a third party in favour of the establishment of inter-municipal cooperation with own tax where the amount notified forecast databases relating to institutions having received, during the penultimate year preceding the taxation relief pursuant to article 1647 B e is greater than 75% of the total forecast bases notified the establishment of inter-municipal cooperation. » ;
2 ° in the second paragraph, the words: 'in the first subparagraph' shall be replaced by the words: 'in the first and second subparagraphs.
IV. - I, II and III apply to a date to be fixed by the finance law for 2008 after communication to Parliament of an evaluation of the consequences of this article.


Article 136 before September 30, 2007, the Government report on taking account of temporary work in the value added under the business tax cap.


Article 137 until December 31, 2008, the municipal Council may decide to exempt from local tax of equipment the agricultural production greenhouse constructions which building permits have been issued between 1 January 1996 and 31 December 1998.


Section 138 more on this article...

I. - after article 151 septies B of the general tax code, there shall be inserted an article 151 f C as follows: «art.» 151 f c. - i. - capital gains long term subject to the regime of sections 39 k to 39 m made during the transfer for consideration of immovable property or rights or shares in a company whose assets consists mainly of real estate in a real estate investment company listed or any of its subsidiaries, referred respectively to the I and II of article 208 C an investment company to talk to variable capital referred to 3 ° h of section 208 or a company referred to in III bis of article 208 C may be the subject of a tax deferral when the following conditions are met: "1 ° the assignment relates to goods, rights or shares eligible for the allowance referred to in I of article 151 f B and held for at least five years overdue by the assignor and. as appropriate, the rights or transferred shares represent at least 95% of the company which owns the real estate.
"(2) the transferor is an undertaking subject to a real tax regime which operates in the sector of hotels, cafes and restaurants, excluding non-tourist class accommodation and catering activities;
«3 ° the transferee corporation or, where appropriate, society whose rights or securities have been transferred updates available to the assignor, for the needs of its operation and under a contract of a duration of at least nine years from the date of sale, the property transferred real estate or that owned by the company whose rights or shares have been transferred.»
"II. - the added value in report on the basis of the I undergone a reduction of 10% for each year of provision expired from the transfer for consideration.
"III. - the deferment of taxation of capital gains referred to in I and II cease in the following situations:" 1 ° termination by the transferor of its activity in the sectors referred to in 2 ° of the I;
"2 ° when the immovable property transferred or those owned by the company whose rights or shares transferred ceases to be made available for the operation of the assignor;
«3 ° in case of transfer of the immovable property made available to the transferor by the transferee corporation or the Corporation whose shares or rights have been transferred;
"4 ° in case of transfer by the transferee corporation rights or shares of the company having to his credit the real estate placed at disposal of the transferor.
«3 ° and 4 ° do not apply when the transfer occurs at the completion of a transaction under the scheme provided for in article 210A. «» IV. - The regime defined in the I and II apply to option exercised in the Act recognizing the joint assignment by the assignor and the assignee.
"The transferor shall attach to the declaration provided for in article 170 in respect of the current year at the date of transfer and the following years a State complying with the model provided by the administration showing the information necessary for the monitoring of capital gains taxation is deferred in accordance with the. A decree specifies the contents of that State. «II. - article 208 C of the code is amended as follows: 1 ° the I is supplemented by three well written paragraphs: ' capital or voting rights of the companies referred to in the first subparagraph must not be owned, directly or indirectly, to the tune of 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 assessed continuously during each year of implementation of this plan. It does not apply when the person or persons acting in concert referred to in the first sentence are companies as referred to in the first subparagraph.
"If, in a year, following a public offer of purchase or Exchange within the meaning of article L. 433 - 1 of the code monétaire et financier, referred to in article 210-0 A restructuring operation surgery conversion or redemption of bonds into shares, the capital or the voting rights of a company referred to in the first subparagraph come to be held 60 per cent or more in the conditions referred to in the first sentence of the preceding paragraph. , the conditions of detention shall be deemed having been complied with if this rate of detention is reduced below 60% to the expiry of the period provided for in the second paragraph of 1 of article 223 for the filing of the declaration of result of this exercise.
'Capital and voting rights of the companies referred to in the first subparagraph must be held up to 15% at least by persons who hold, directly or indirectly, less than 2% of the capital and voting rights. This condition is assessed on the first day of the first year of implementation of this plan. » ;
2 ° the II is amended as follows: has) in the first paragraph, after the words: "owned subsidiaries" are inserted the words: ', individually or jointly by several real estate investment companies', and after the words: 'article 39 buildings,', shall be inserted the words: 'of real rights listed in the sixth paragraph,';
(b) paragraph 2 is supplemented by a sentence as follows: "by exception, the benefits exempt from operations for rental of real property acquired under the conditions laid down in article 151 f () are necessarily distributed to 50% before the end of the fiscal year following their realization to the condition thus acquired real property to be put at the disposal of the exploitation of the transferor by the transferee corporation or the Corporation which the. rights or shares were sold for at least nine years from their date of acquisition and that, in the situation referred to in 1 ° of the said article 151 III f (), these assets continue to be operated by a person fulfilling the conditions laid down in the 2nd I of the same article for the remainder. » ;
(c) in the third indent, after the words: "assignment of the buildings,", shall be inserted the words: 'of real rights listed in the sixth paragraph,';
(d) the fourth preambular paragraph reads as follows: "are exempt entries products collected on benefits exempt under the first and present subparagraphs if they are distributed during the year following that of their perception by a company who have opted for this scheme. '' However, when the companies pouring and beneficiary are two companies referred to in the first paragraph of the I, products are exempt unless the profit distribution company holds securities representing at least 5% of the capital and voting rights of the distributing company for a minimum period of two years. » ;
(e) it is added a paragraph worded as follows: 'For the purposes of these provisions, the buildings means those held in freehold, as well as those operated as a holder of a usufruct or as a lessee of a lease of an emphyteutic lease or construction.';
3 ° it is inserted an IIA as follows:

"IIA. -Capital gains from the sale of buildings, real rights and rights relating to a contract on leasing a building, mentioned in II, between a listed real estate investment company and its subsidiaries referred to in II or between these subsidiaries are not subject to corporate income tax.
"The application of these provisions is subject provided that the transferee corporation engages in the deed of cession to respect, in respect of capital gains referred to in the first paragraph, the requirements laid down in (c) and (d) of the 3 and 5 of article 210A. The reinstatements prescribed in the d to 3 of article 210A, are elements of the result subject to the distribution requirements mentioned in the second paragraph of II of article 208 C.';
4 ° it is inserted a ter II as follows: "(II) ter. -Where products are distributed or deemed distributed by a company of listed real estate investments referred to the other partner that a natural person owning, directly or indirectly, at least 10% of the share capital of this company and that collected by this partner products are not subject to tax on companies or an equivalent tax, the distributing company must pay a levy equal to 20% of the amount of money before any imputation of the levy, distributed to this partner and levied on products exempt under the II. The base of the levy is reduced by the amount distributed from the received products having already supported the levy.
"However, the levy is not due if the recipient of the distribution is a company subject to a duty of distribution of the dividends it collects and whose shareholders owning, directly or indirectly, at least 10% of its capital are subject to corporate income tax or a tax at the rate of the distributions they receive.
"For the purposes of first and second paragraphs of the present ter II, income received are not considered as subject to the corporate income tax or a tax equivalent when they are exempt or subject to tax where the amount is less over two-thirds of the corporate income tax which would have been due under the conditions of ordinary law in France.
"The detention of 10% of the capital means the detention of 10% of the rights to dividends and is assessed at the time of the payment of distributions.
"This levy is paid spontaneously to the accounting officer of the Directorate-General of taxes, in the month following the payment of distributions implementation. He is recovered and controlled as tax on corporations and under the same guarantees and sanctions. It is neither attributed nor refundable. It is not permitted in deductible for the determination of the result of the distributing company. » ;
5 ° in IIIA, after the words: "monetary and financial code", shall be inserted the words: "and who have an object that is identical to that of listed real estate investment companies referred to the I."
6 ° the IV is amended as follows: a) is inserted after the first paragraph, a paragraph worded as follows: "If the listed real estate investment company does not meet the detention of 60% limit in the second paragraph of the I, it is imposed on corporate income tax in the conditions of ordinary law in respect of the fiscal years during which the condition is not met.";
(b) it is added a paragraph worded as follows: "If during a year the capital of a listed real estate investment company comes to be owned, directly or indirectly, 95% at least by another investment company real estate listed, the acquired company can become a subsidiary within the meaning of the first paragraph of II once it meets the obligations of distribution under II.» In this situation, it is not application of the consequences associated with the release of the regime of the acquiree, insofar as it remains a subsidiary until expiry of the period of ten years mentioned in the first subparagraph. "III. - in the first sentence of article 208 C of the same code, after the words: 'of buildings', shall be inserted the words:", rights in rem mentioned in the sixth paragraph of II of the same article.
IV. - Article 54 f of the code is amended as follows: 1 ° in the first sentence of the I after the words: "article 38" shall be inserted the words: ", the IIA to article 208 C ';
2 ° the first paragraph of II is amended as follows: a) after the words: "of Exchange operations,", the words are inserted: 'of assignment,";
b) the words: 'and those of 2 of section 115,' are replaced by the words: ", 2 of section 115, the IIA of article 208 C and.
V. - Article 210 E of the code is amended as follows: 1 ° the I is amended as follows: has) after the words: "assignment of a building," shall be inserted the words: ", rights in rem mentioned in the sixth paragraph of article 208 C II";
(b) after the words: 'public offering', shall be inserted the words: "by means of securities must be giving access to capital, to a subsidiary referred to in the first paragraph of II of article 208 C, a company mentioned in the bis III of the same article';
(c) before the words: 'approved by the financial markets authority', shall be inserted the words: 'in a society. "
2 ° the II is amended as follows: a) a read sentence is added to paragraph 1: "When the transferee corporation is a wholly owned subsidiary referred to in the first subparagraph of article 208 C II or a company mentioned in the bis III of the same article, it must be placed under the arrangement provided for in II of this article for a minimum period of five years from the year of acquisition";
(b) in the second subparagraph, the words: «this commitment» shall be replaced by the words: "these conditions".
VI. - After the first paragraph of article 1764 of the same code, there shall be inserted a paragraph worded as follows: "the transferee corporation that fails to comply with the condition laid down in the second sentence of the first subparagraph of article 210 E II is liable a fine whose amount is equal to 25% of the value of transfer of assets in respect of which the condition is not fulfilled."
VII. - This section applies to the determination of the results of the exercises beginning on or after January 1, 2007, with the exception of the following provisions: 1 ° the condition laid down in the second paragraph of 1 ° of the II must be completed for companies under the scheme provided for in article 208 C of the general code of taxes before January 1, 2007 effective January 1, 2009;
2 ° the I and b of 2 ° of II apply to the disposals carried out between 1 January 2007 and 31 December 2009;
3 ° 4 ° of II applies to distributions in payment effective July 1, 2007.


Article 139 i. - Is hereby established for pari-mutuel organized by the sociétés de courses under the conditions laid down in article 5 of the law of 2 June 1891 aimed to regulate authorization and operation of horse racing, a levy applied to the gross product of the paris, understood as the difference between the total of the amounts committed in pari-mutuel diminished amounts levied of the generalized social contribution and the contribution for the repayment of the social debt and the share of these sums repaid to winning bettors. This share is determined for each bet by order signed by Ministers of agriculture and the budget, under conditions laid down by Decree, without being on average annual not less than 70% and not more than 78% of the total of the amounts committed in pari-mutuel betting.
II. - The rate of the levy is between 30% and 36% of the gross product of the paris.
III. - The product of the levy is assigned to the general budget of the State. This levy is controlled and recovered by the Accountants of the Treasury, under the same security interests, privileges and sanctions than those provided in direct contributions. The amounts corresponding to this levy become the property of the State as soon as the reports of issues have been determined.
IV. - Are repealed: 1 ° section 919 of the general code of taxes;
2 ° article 51 of Act No. 47-520 March 21, 1947 on various financial provisions;
3 ° Act No. 57 - 837 of 26 July 1957 aimed at ensuring the national fund of overcompensation of family benefits agricultural recipe provided by paragraph 2 of article 2 of the law of finances for 1957 (No. 56) - 1327 du 29 décembre 1956.


Article 140 i. - I of article L. 214 - 92 of the monetary and financial code is amended as follows: 1 ° 2 ° (b) and (c), the words: ' which the asset mix is liable"shall be replaced by the word: «responding»
2 ° in 2 ° c, after the words: "with conditions", are inserted references: ' of 1 °, 2 ° and 4 ° of the b or.
II. - The 1 ° of article L. 214 - 93 of the code is amended as follows: 1 ° in the second sentence, the references: "a-d" are replaced by references: 'in the a-e", and after the references:"to the a-c", is inserted the reference: 'and e '.
2 ° the last sentence is supplemented by the words: "and, whether controlled participation, the shares of real estate investment and fund shares or rights in foreign law agencies having an equivalent object and similar form mentioned in the e of the same I subject;
III. Article L. 214 - 95 of the code is amended as follows: 1 ° in the first paragraph, after the reference: 'in the a-c", is inserted the reference: 'and e '.
2 ° the second subparagraph is amended as follows:

a) the words: "and by the societies referred to in b and c of the I of article L. 214 - 92» are replaced by the words:", by the companies referred to in b and c of the I of article L. 214-'; 92 and the e in the same I-target organisms
(b) are added the words: "or organizations".
IV. Article L. 214 - 107 of the code is amended as follows: 1 ° in 1 °, after the references: "to the a-c", is inserted the reference: 'and e', and references: "to a and b" are replaced by references: "to a, b and e".
2 ° a paragraph worded as follows is added: "for the purposes of this article, goods and capital gains realized by a company mentioned in the b I of article L. 214 - 92 and by a real estate fund or a foreign body, such as that referred to in the last sentence of the 1 ° of article L. 214 - 93, are deemed to be have been made by the real estate investment fund to the extent of his rights directly or indirectly in this society or in. This Fund. » V.-article L. 214 - 128 of the same code is amended as follows: 1 ° 2 ° of the I reads as follows: "2 ° capital gains on asset disposals performed during the year, net of fresh and decreased the net of realized fees capital loss in the same period, plus the net capital gains in previous years did not subject to distribution and increased or decreased the balance of write-up defined by Decree. '' » ;
2 ° the first sentence of the 2 ° of II reads as follows: "A 50% at least, the capital gains realised on the disposal of the assets referred to in the a to I of article L. 214 - 92, shares of companies mentioned in the b or c same I which are not subject to corporate income tax or an equivalent tax. of the shares of companies mentioned in the c of the same I when they receive for exemption of tax on their real estate activities and shares or shares mentioned in the e of the same I no later than in the year following their implementation. » ;
3 ° the first paragraph of the III is amended as follows: has) after the words: "or an equivalent tax," shall be inserted the words: ", as well as goods and capital gains made by the bodies mentioned in the e of the same I ';
(b) before the words: "has made products or capital gains", shall be inserted the words: "or the body referred to in e, the same I.
VI. - Article L. 214 - 140 of the code is amended as follows: a. - the I is amended as follows: 1 ° 2 ° reads as follows: "2 ° the capital gains on disposals of assets referred to in a and b of the I of article L. 214 - 92 and e of the same I as defined in the last sentence of 1 ° of article L. 214 - 93, carried out during the year. net of fees, increased capital gains of the same kind carried out in previous years did not subject to distribution and, where appropriate, reduced or increased the balance of write-up as defined by Decree; » 2 ° the last 3 ° paragraph reads as follows: "for the purposes of the I, products and capital gains realized by a company mentioned in the b I of article L. 214 - 92 and by a real estate investment trust or agency of foreign law, such as that referred to in the last sentence of the 1 ° of article L. 214 - 93, are deemed made by the real estate investment fund to the extent of his rights directly or indirectly in this company or this Fund. '' "B. - the II is amended as follows: 1 ° the first sentence of the 1 ° a reads as follows: ' real estate assets mentioned in the a to I of article L. 214 - 92 that the Fund holds directly or through the intermediary, as the case may be, of a company referred to in article L. 214 - 139 or a real estate investment trust or a body of similar foreign law mentioned in the last sentence of 1 ° of article l.. 214-93. , in respect of the year of their realization. » ;
2 ° 2 ° is amended as follows: has) in the first paragraph, after the words: 'mentioned in 2 ° of the I', shall be inserted the words: ", carried out during the year,";
(b) it is added a reading as follows: "(c)) on the sale of fund units real estate investment or foreign law agencies, such as mentioned in the last sentence of 1 ° of article L. 214 - 93;
3 3 ° ° reads as follows: «3 ° A 85% at least, the capital gains realised directly by the Fund and by the intermediary, as the case may be, of a company referred to in article L. 214 - 139, a fund real estate investment or a foreign body, such as mentioned in the last sentence of 1 ° of article L. 214 - 93, on the sale of assets other than those mentioned in the 2nd. , in respect of the exercise of their realization. "VII. - in the first paragraph I of article 150 CPU of the general tax code, the reference: '7 °' is replaced by: '8 ° '.
VIII. - After article 202 of the same code, there shall be inserted an article 202 as follows: «art.» ter 202 a.-the more revenue or capital losses referred to in the first subparagraph of article 202 ter II, included in the assets of civil societies to strictly Realty, whose shares are held by an insurance undertaking in representation of mathematical provisions for commitments expressed in units of account of insurance on the life or capitalisation contracts, are not imposed on the occasion of the transformation of these civil societies in investment real estate capital talk variable. The capital gains or released during a subsequent transfer of these assets are determined from the value that these assets were from the fiscal point of view before the transformation of civil society in strictly Realty in investment real estate talk with variable capital corporation.
"These provisions apply to processing carried out within a period of five years from the publication in the Official Journal of the Decree of the Minister of the economy on the approval of the general regulation of the financial markets authority real estate provisions relating to undertakings for collective investment."
IX. - In the second sentence of the V of article 210 E of the same code, the year: "2007" is replaced by the year: '2008 '.
X. - In the a of 1 ° 2 of I of article 244 bis of the penal code, reference: «6 °» is replaced by: '8 ° '.
XI. - After article 828 of the same code, a section 828 shall be inserted as follows: «art.» 828 bis. -1. Are exempt from registration fees, of the tax, Publicité foncière and the salary of the Conservatives of the transfers of property mortgage rights and obligations resulting from the transformation: 'a) civil societies of real estate investment in real estate funds;
"(b) civil societies to strictly real estate object, whose shares are held by an insurance undertaking in representation of mathematical provisions for commitments expressed in units of account of contracts of life insurance or capitalisation, real estate talk with variable capital investment corporations.
'2. the exemptions mentioned in 1 apply the transformations 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 °-estate preponderance to variable capital investment corporations governed by articles L. 214 - 89 et seq. of the monetary and financial code which do not consist in the form referred to in article L. 214 - 144 of the penal code and other legal persons governed by equivalent regulations established in another State or territory having entered into a tax agreement with the France that. contains a clause for administrative assistance to combat fraud or tax evasion. "II. - other measures Article 141 I. - sets of real estate assets owned by the State and its public institutions that have become useless to the missions they assume, for their recovery in conditions adapted to their special characteristics, can be transferred in full ownership to the corporation referred to in section 63 of Act No. 2005-1719 30 December 2005 finance for 2006 an amount, determined by order joint Ministers concerned, equal to the book value.
II. - Transfers do not give rise to no payment salary or fees for the benefit of agents of the State, nor to any compensation or levying of taxes, rights or taxes of any nature whatsoever.
III. - The company mentioned in article 63 of the law No. 2005-1719 of 30 December 2005 above can surrender to public institutions from property transferred all or part of the capital gains realised through their assignment.


Article 142 in the third paragraph I of article 110 of the law No. 2005 - 1719 of 30 December 2005 above the amount: "180 million euros" is replaced by the amount: "218.5 million euros.


Article 143 the fourth paragraph of article L. 312 - 1 of the building and housing code reads as follows: "the grant of the State guarantee is subject to a financial contribution from institutions that are committed to support at least the half amount of claims on their loans in the limit of rate and under conditions defined by Decree."


Article 144

The Minister responsible for the economy is allowed to give, by Decree, the State guarantee principal and interest loans, effective May 15, 2006, by the Caisse des Dépôts et consignations on savings fund society real estate insert defence employment for the establishment of real estate assets intended for the accomplishment of its purpose, in the boundary of a principal amount of EUR 540 million.


Article 145 after article L. 243 - 8 of the French insurance code, inserted an article L. 243 - 9 worded as follows: «art.» 243-9. -Contracts of insurance entered into by persons subject to compulsory insurance of liability under this title may, for any purpose other than housing, construction work include guarantee ceilings.
«A decree in Council of State sets out the conditions under which securities may be capped, in function including the amount of works, their nature or their destination, of the quality of the contracting authority and of the manufacturer and, where appropriate, the level of coverage of the various stakeholders in a same building.»


Article 146 more on this article...

I. - Article 60 of the law of finances for 1963 (No. 63-156 of 23 February 1963) is amended as follows: 1 ° the first paragraph of the I is amended as follows: has) the words: "Regardless of the place where they perform their duties," shall be deleted;
(b)) the words: 'the State, local communities and national or local public institutions' shall be replaced by the words: "to different legal persons under public law with a public accountant, referred to below as the term of public bodies '.
2 ° after the second paragraph of the same I, are inserted two paragraphs thus worded: "personal and pecuniary responsibility provided above is committed whenever a deficit or a missing currency or in values has been found that a recipe has not been recovered, that an expense is paid irregularly or that, by virtue of the public accountant, the public body had to compensation from another public or a third party organization or had to pay an office clerk. to produce accounts.
'The terms and conditions of appointment of committed officers to office for the accountability in place of public accountants, as well as their remuneration shall be determined by one of the decrees referred to in XII.';
3 ° the III is supplemented by a paragraph worded as follows: "the sums allocated in rebate graceful stage managers or those which they have been declared responsible but which could not be recovered cannot be the responsibility of the accountant accountant by the judge of the accounts or the Minister, unless the debet is related to misconduct or serious negligence by the public on the occasion of his accountant controls on parts or place.";
4 ° the V becomes the IV;
5 ° the IV, as it follows from the 4 °, is amended as follows: has) a read sentence is added to the first subparagraph: 'the Ministers concerned may delegate this authority.';
(b) after the second paragraph, there shall be inserted a paragraph worded as follows: «For accounts and the justifications for the operations that have been produced no later than December 31, 2004, the period prescribed in the preceding paragraph shall be counted from the production of these accounts or justifications.»;
(c) in the third paragraph, the words: 'or final' and 'within the same period' shall be deleted, and the word: «said» is replaced by the words: "from this";
6 ° the V is thus restored: "V. - where the Minister responsible for the public accountant, the Minister in charge of the budget or accounts judge finds the existence of circumstances constituting force majeure, it does not set personal and pecuniary public accountant's responsibility.
"For the relevant Ministers, the finding of force majeure conditions shall be determined by one of the decrees referred to in XII.
"Deficits resulting from circumstances of force majeure are borne by the budget of the agency concerned. However, they are a supported by the State budget in the cases and conditions set by one of the decrees referred to in the XII. The State is subrogated to all rights of public bodies to the extent of the sums which it has taken over. » ;
7 ° the first paragraph of the VI is amended as follows: has) the words: "engaged or" shall be deleted;
b) words: "paid wrongly or update allowance, its done, dependants of public agency concerned" shall be replaced by the words: "irregularly paid, of the allowance paid, its done, to another public body or a third party, the retribution of an office clerk by the concerned public authority";
8 ° the VII is amended as follows: has) in the first paragraph, the words: "engaged or" are deleted, and the word: 'judgment', shall be inserted the words: "or judgment".
(b) it is added a paragraph worded as follows: 'public accountant who covered on his personal funds the amount of deficit is entitled to continue personally the recovery of the corresponding amount.';
9 ° the VIII reads as follows: "(VIII). -Richard bear interest at the legal rate as from the first act of the implementation of personal and public accountants financial responsibility. » ;
10 ° the IX reads as follows: "(IX). -Under the conditions laid down by one of the decrees referred to in XII, public accountants whose personal and pecuniary responsibility came into play can get left their dependants are gracious delivery.
"In the case of graceful, the extent of public accountants are borne by the budget of the agency concerned. However, they are a supported by the State budget in the cases and conditions set by one of the decrees referred to in the XII. The State is subrogated to all rights of public bodies to the extent of the sums which it has taken over. » ;
11 ° the XIII reads as follows: "XIII. -This article is applicable to accountants public and assimilated and the directors in New Caledonia, in southern and Antarctic French and overseas communities governed by article 74 of the Constitution. "II. - This section enters into force as of 1 July 2007.
Deficits subject of a first act of making the personal and pecuniary liability of a public accountant or a Commissioner before that date remain governed by the previous provisions.


Article 147 the I of section 128 of Act No. 2004 - 1485 of 30 December 2004 amending finance for 2004 is supplemented by a paragraph worded as follows: "the amount of banking costs relating to this opposition, perceived by banks, cannot exceed 10% of the amount due to the consolidated revenue fund."


Article 148 in the first sentence of the third paragraph of the 2 of II of section 128 of Act No. 2004 - 1485 of 30 December 2004, supra, the word: 'fifteen' is replaced by: 'thirty '.


Article 149. III of article 53 of Act No. 86 - 1067 of 30 September 1986 on freedom of communication is supplemented by a paragraph worded as follows: "the public resources allocated to agencies of the public audiovisual sector in compensation for public service obligations in their charge shall not exceed the amount of the cost of running those obligations."


Article 150 i. - Article 30 of Act No. 90-568 of 2 July 1990 on the Organization of the public service of the post office and France Telecom is amended as follows: 1 ° in the third preambular paragraph, after the words: "La Poste", shall be inserted the words: "and France Telecom," and after the words: 'Treasury', shall be inserted the words: "with regard to France Telecom and the national public establishment of funding of the position with regard to the post office pensioners ';
2 ° b reads as follows: "(b)) regarding the position: '1 ° a discharge character employer contribution due in respect of the period starting from 1 January 2006 in proportion to salaries subject to deduction for pension." This contribution rate is calculated to equalize the levels of social and fiscal burdens mandatory seats on salaries between the post office and other companies belonging to the postal and banking sectors covered by the ordinary law of social benefits, for those risks that are common to ordinary and officials of the State employees. This rate is increased by a further adjustment for the years 2006 to 2009 included fixed rate, as a percentage of the salary, to 16.3% in 2006, 6.8% for 2007, 3.7% in 2008 and 1.3% for 2009. The terms of the determination and payment to the national public establishment of financing of the pensioners of the position of the employer to discharge character contribution laid down by Decree;
2 ° a lump-sum contribution, amounting to EUR 2 billion, paid in respect of the fiscal year 2006. This lump sum contribution shall be entered on the net situation of the company. It is not deductible for the determination of its taxable income to the corporation tax; ».
II. - a. - the national public establishment of funding of pensions of the post office is responsible for negotiating financial agreements in accordance with title II of book II and IX of the code of social security and, where appropriate, to ensure the implementation.
B. - Establishing accounts trace: 1 ° in revenue: has) processing deductions made by La Poste and referred to in a of article 30 of Act No. 90-568 of 2 July 1990 on the Organization of the public service of the post office and France Telecom;

(b)) the discharge by employer contribution referred to in 1 ° of the b of the same article;
c) exceptional lump sum contribution mentioned in the 2 ° of the b of the same article;
d) where appropriate, the payments resulting from the implementation of A planned financial agreements;
(e) where applicable, the payment by the Fonds de solidarité vieillesse amounts related to the family increases);
f) the participation of the State in lump sum and liberating contribution funding under the 2 ° of the present B d;
(g) in General, all the revenue authorized by the laws and regulations, including donations and bequests;
2 ° in spending: a) the payment to the trust account provided for in the third paragraph of article 21 of the Act I organic No. 2001-692 of 1 August 2001 concerning the laws of finance, to the pensions of officials of the State, the balance between revenue as defined in the a, b, d, e and g to 1 ° of the B present and on the other hand, the expenditure defined in b and c of this 2 °;
b) administrative costs incurred by the institution;
c) as appropriate, representing payments of contributions resulting from the implementation of A planned financial agreements;
d) where appropriate, lump sum and liberating contributions intended to cover loads of cash and permanent loads resulting from the conventions provided for in the A.
C. - The national public establishment of funding of the post office pensioners is exempt from tax under section 206 of the general tax code.
D. - absence of conclusion of the agreements provided for in the A within a period of two years from the publication of this Act, the Government presents to Parliament a report that examines and proposes alternative funding modalities.
III. - Notwithstanding the B of II of this article and in the third paragraph of article 30 of Act No. 90-568 of 2 July 1990 supra, the amount corresponding to treatment withheld and the employer mentioned respectively discharge-related contribution to the has and the 1 ° of the b of this article are, as of 2006, paid to the account of trust provided for in the third paragraph of article 21 of the Act I organic No. 2001-692 of August 1, 2001 supra.


Article 151 in title II of book V of the code of urbanism, he restored an article L. 520 - 8 worded as follows: «art.» 520-8. -Reconstruction of a building operations for which the building permit is issued before January 1, 2014 are subject to the levy at the rate of the square metres of usable floor area that exceed the working floor of the building before reconstruction surface. «Article 152 on 3 ° in the table I of section 1585 D of the general tax code is supplemented by the words: «;» local fairs or trade shows sites; Palace of Congress.


Section 153 i. - Article l. 1614-8 of the general code of local authorities is as follows: «art.» L. 1614-8. -Financial compensation for expenses of investment of the ports transferred pursuant to the first paragraph of article 6 of law No 83-663 of 22 July 1983 supplementing law No. 83-8 of 7 January 1983 on the allocation of responsibilities between the municipalities, departments, regions and the State is integrated into the General staffing of decentralization of the departments concerned.
"The total amount of compensation enjoyed by the departments concerned corresponds to the updated amount of the particular contest of the State created pursuant to article 95 of Act No. 83-8 of January 7, 1983, at January 1, 2007.
"The respective share of each Department is obtained by applying a coefficient to the total amount of the compensation referred to in the second subparagraph. This coefficient is calculated for each Department by reporting the average present appropriations which it was paid from 1996 to 2005 to the present average credits paid to all the departments concerned in respect of the particular over these ten years contest.
"Financial compensation for the expenses of investment of the ports transferred pursuant to article 30 of Act No. 2004-809 of 13 August 2004 on local responsibilities and freedoms is integrated in the General Endowment of decentralization of the communities concerned and calculated in accordance with article 119 of the Act I.
'A decree in Council of State shall determine the modalities for the application of this article.'
II. - The I is applicable as from 1 January 2007.
III. - in the last paragraph of V of article 30 of Act No. 2004-809 of 13 August 2004 on the local freedoms and responsibilities, the words: "of the particular contest created breast" are deleted.


Article 154 after the first paragraph of article L. 1614-10 of the general code of territorial communities, inserted a paragraph as follows: "A transitional basis, the amount of the particular competition to public libraries and the departmental libraries of loan prescribed in the first paragraph shall be reduced by an amount corresponding to 75% in 2006, 50% in 2007 and 25% in 2008 expenditure in 2005 in respect of the part relating to the functioning of the municipal libraries of the particular contest. provided for in this article, as drafted earlier in article 141 of law No. 2005 - 1719 of December 30, 2005 of finance for 2006. "Article 155 in the first sentence of the fourth paragraph of article l. 1615-2 of the general code of territorial communities, after the word:"flood", is inserted the word: ', fires.


Article 156 after the fifth paragraph of article l. 1615-2 of the general code of territorial communities, inserted a paragraph as follows: "However, the fifth paragraph is not applicable to the competition paid funds from January 1, 2005, by the municipalities under agreements signed before 1 January 2005 and relating to operations covered by a quality plan route within the State-region plan contracts. ''


Article 157 i. - The last paragraph IV of article l. 2334-14-1 and the last paragraph of article L. 2334-21 of the general code of territorial communities are removed.
II. - Article L. 2334-21 of the code is amended as follows: 1 ° 3 ° is repealed;
2 ° in the ninth preambular paragraph, the words: 'and who did not perceive, in 1993, the allocation provided for in article L. 234 - 14 of the code of Commons as drafted prior to law No. 93 - 1436 of 31 December 1993 reform of the overall allocation of operating and amending the code of municipalities and general code of taxes' shall be deleted;
3 ° the tenth preambular paragraph is deleted.


Article 158 the first sentence of the sixth paragraph of article L. 2334-17 of the general code of local authorities is supplemented by the words: ", excluding sheltered housing mentioned in 5 ° of article L. 351 - 2 of the code of construction and housing.


Article 159 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: 'The eligible common', shall be inserted the words: 'in the title of a year. "
2 ° after the word: 'get', shall be inserted the words: 'next year '.


Section 160 by way of derogation from paragraph 9 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 2008 elections.


Article 161 i. - Section 1 of chapter IV of title III of Book III of part III of the general code of territorial communities is amended: 1 ° article l. 3334-5 is repealed;
2 ° at the end of the 1 ° of article l. 3334-6-1, the reference: "l. 3334-4" is replaced by the reference: "l. 3334-6";
3 ° the subsection 3 includes articles l. 3334-4 to l. 3334-7;
4 ° the articles l. 3334-7-1 and l. 3334-7-2 are a 4 subsection titled: "compensation allocations.
II. - Article l. 3413-1 of the code is amended as follows: 1 ° in the first paragraph, the words: ' mentioned in article l. 3334-5 and "are replaced by the words:"on households ';
2 ° after the first paragraph, shall be inserted four paragraphs thus written: "taxes on household referred to in the first subparagraph include:"1 ° the land tax corresponding to the properties built housing or the hotel trade, plus the sum corresponding to the exemptions which benefited, in application of articles 1383 to 1387 of the general tax code, new constructions " , additions of constructions and reconstructions as well as permanent exemptions have received, pursuant to article 1382 of the same code, University residences and premises used for the quartering of the armed forces personnel;
2 ° the land tax on properties not built up to 30% of its product. Its product is increased by the amount corresponding to the exemptions which have benefited, in application of article 1394 of the code Général des Impôts, the grounds of universities and the land allocated to the armed forces as well as, insofar as they are compensated by the State, sums corresponding to the exemptions on properties not built according to article 1586 D of the code;
«3 ° tax d'habitation plus the sum corresponding to the permanent exemptions which benefited, pursuant to section 1408 of the general code of taxes, University residences and the barracks of the personal armies.»
III. - in article l. 3431-1 of the code, the words: 'referrred to 2 ° of article l. 3334-5' shall be replaced by the words: "referred to the 2 ° of article l. 3413-1".



Section 162 the general code of territorial communities is thus amended: 1 ° in the sixth paragraph of article L. 1424-35, year: '2008' is replaced by the year: "2010";
2 ° in article l. 2334-7-3, the year: "2007" is replaced by the year: '2009', 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, year: '2009' is replaced by the year: "2011".


Article 163 i. - The last two paragraphs of the 7 ° of article l. 2321-2 of the general code of territorial communities are removed.
II. - Article l. 2331-4 of the code is supplemented by a 15 ° as follows: «15 ° repayment of costs incurred during relief operations consecutive to the practice of any sport or leisure. This participation, the Commons may require without prejudice to the provisions applicable to regulated activities, interested parties or their privies, may cover all or part of the expenses and is carried out under the conditions determined by the communes.
«Commons are required to inform the public about the conditions of application of the first paragraph of the present 15 ° on their territory, by a display suitable in City Hall and, as appropriate, in all places where the safety instructions are affixed.»


Article 164 the family allowance offices are responsible for managing student installation allowance on behalf of the State. This service gives rise to compensation for the costs of managing under conditions laid down by Decree.


Article 165 in schools that have one or more international sections where are taught specific lessons involving the progressive use of a foreign language in some disciplines, teachers responsible for providing these teachings can be made available by the foreign countries concerned or be recruited and paid by authorized associations. They can also be hired by the State under the conditions laid down in article L. 932 - 2 of the code of education. A decree in Council of State on the report of the Minister of finance determines the conditions under which these specific benefits of education may give rise to the payment of a fee.


Article 166 the IV of article L. 131 - 8 of the code of social security, as amended by Act No. 2006 - 1640 of 21 December 2006 of financing social security for 2007, reads as follows: 'IV '. -In the case of a discrepancy between the product in 2006 of the taxes affected and the definitive amount of the loss of revenue related to social security contributions relief mentioned in the I in the same year, this gap is subject to regularization, in respect of the year 2006, by the next Finance Bill following the knowledge of the final of the loss amount.
"Any change in 2006 of the field or the procedures for calculation of general relief contributions mentioned in I give rise, if necessary, an adjustment of the list of the taxes allocated pursuant to this section.
"If found positive variance between the product in 2007 of the taxes affected mentioned in II and the definitive amount of the loss of revenue related to the reductions in social security contributions referred to in the I in the same year, the amount corresponding to this difference is assigned to the National Fund insurance of salaried workers, on terms laid down by order of Ministers responsible for the budget and social security. ''


Article 167 i. - in accordance with the third paragraph I of article 20 of the amending finance law for 1998 (No. 98) - 1267 of 30 December 1998, the special consumption tax on petroleum products established by the general Council of Mayotte in its deliberation of May 19, 2005 (No. 48/2005/CG) is posted.
II. Article 68 of Act No. 2001-616 of 11 July 2001 on Mayotte is repealed.


Article 168 article 125 of law No. 2005 - 1719 of 30 December 2005 above is supplemented by a paragraph worded as follows: "effective July 1, 2006, and by way of derogation from the second subparagraph of article 68 of the law of finance III amendment to 2002 (No. 2002 - 1576 of 30 December 2002), this measure applies to the combatant pensions referred to in the same article I..


Article 169 i. - I of article 128 of the law No. 2005 - 1720 of 30 December 2005 amending finance for 2005 is amended as follows: 1 ° in 5 °, the words: 'Higher education' are replaced by the words: "Crime Prevention";
2 ° are added a 9 °, 10 ° and 11 ° as follows: «9 ° planning;
'10 ° combating climate change;
"11 ° orientation and employability of young people."
II. - Are repealed: 1 ° the 2 of article 14-2 of Act No. 64 - 1245 of 16 December 1964 on the arrangements and the distribution of water and the fight against pollution;
2 ° article 132 of the finance law for 1992 (No. 91) - 1322 of 30 December 1991;
3 ° the II of article 32 of Act No. 95-115 of 4 February 1995 of orientation for the planning and development of the territory.
States legislative schedules É T A T A (Art. 20 of the law) ways and means for 2006 revised i. - GENERAL BUDGET (in thousands of euros) you can refer to the table in OJ No 303 of 31/12/2006 text no. 2 II. -ACCOUNTS of assignment special (in euros) you can refer to the table in OJ No 303 of 31/12/2006 text number 2 É T A T B (s. 21 of the Act) distribution of the additional appropriation for 2006, mission and program, under the budget general BUDGET GENERAL (in euros) you can refer to the table in OJ No 303 of 31 / 12 / 2006 text number 2 É T A T B' (Art. 22 of the law) distribution credits for 2006 cancelled by mission and program, in respect of the general budget GENERAL (in euros) you can refer to the table in OJ No 303 of 31/12/2006 text number 2 É T A T C (Art. 23 of the law) distribution of the additional appropriation for 2006, by mission and program, in respect of the trust accounts of assignment special (in euros) accounts you can consult the table in OJ No. 303 of 31/12 / 2006 text number 2 this Act will be enforced as law of the State.

Done at Paris, on December 30, 2006.
Jacques Chirac by the President of the Republic: the Prime Minister, Dominique de Villepin Minister of economy, finance and industry Thierry Breton Minister delegate to the budget and the reform of the State, the Government's spokesman, 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 Committee on finance, no. 3469;
Discussion 6-8 December 2006 and adoption on 8 December 2006.
Senate: Bill, adopted by the National Assembly, no. 105 (2006-2007);
Report by Mr Philippe Marini, rapporteur general, on behalf of the Committee on finance, no. 115 (2006-2007);
Mr. Serge Lagauche opinion, on behalf of the Committee on Cultural Affairs, no. 109 (2006-2007);
Discussion on 18 and 19 December 2006 and adoption on December 19, 2006.
National Assembly: Bill, amended by the Senate, no. 3532;
Report of Mr. Gilles Carrez, on behalf of the joint mixed commission, no. 3538;
Discussion and adoption on December 21, 2006.
Senate: Report of Mr. Philippe Marini, on behalf of the joint mixed commission, no. 141 (2006-2007);
Discussion and adoption on December 21, 2006.

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