Act No. 2004 - 1484 Of 30 December 2004 Finances For 2005

Original Language Title: LOI n° 2004-1484 du 30 décembre 2004 de finances pour 2005

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Implementing legislation Directive 2003/30/EC of the European Parliament and of the Council to promote the use of biofuels or other renewable fuels for transport Decree No. 2004 - 1492 of 30 December 2004 distribution of credits opened by the finance law for 2005 (Foreign Affairs) Decree No. 2004 - 1493 of December 30, 2004, distribution of the appropriations Act of 2005 (Agriculture finance (, food, fishing and business rural) Decree No. 2004 - 1494 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (veterans) Decree No. 2004 - 1495 of 30 December 2004 distribution of credits opened by the finance law for 2005 (common loads) Decree No. 2004 - 1496 of December 30, 2004, distribution of the appropriations made available by the finance law for 2005 (Culture and communication) Decree No. 2004 - 1497 of 30 December 2004 allocations opened by the finance law for 2005 (ecology and sustainable development) Decree No. 2004 - 1498 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (economy, finance and industry) Decree No. 2004 - 1499 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (National Education, higher education and research, i. - school teaching) Decree No. 2004 - 1500 of 30 December 2004 breakdown of the appropriations made available by the Finance Act for 2005 (National Education, higher education and research, II. - higher education) Decree No. 2004 - 1501 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (National Education, higher education and research, III. - research) Decree No. 2004 - 1502 of December 30, 2004, distribution of funds appropriated by the finance law for 2005 equipment, transport (, spatial planning (, tourism and sea) Decree No. 2004 - 1503 of December 30, 2004, distribution of funds appropriated by the finance law for 2005 (Interior, internal security and local liberties) Decree No. 2004 - 1504 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (youth, sports and associative life) Decree No. 2004 - 1505 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (Justice) Decree No. 2004 - 1506, December 30, 2004 from apportionment of the appropriation provided by the finance law for 2005 (Overseas) Decree No. 2004 - 1507 of December 30, 2004 distribution of credits opened by the finance law for 2005 (Services of the Prime Minister, i. - General Service) Decree No. 2004 - 1508 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (Services of the Prime Minister II. -General secretariat of national defence) Decree No. 2004 - 1509 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (Services of the Prime Minister, III. - Economic and social Council) Decree No. 2004 - 1510 December 30, 2004, distribution of the appropriations made available by the finance law for 2005 (Services of the Prime Minister, IV. - Plan) Decree No. 2004 - 1511 of December 30, 2004, distribution of the appropriations made available by the finance law for 2005 (work (, health and social cohesion, i. - employment & work) Decree No. 2004-1512 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (labour, health and social cohesion, II. - health, family, disabled and social cohesion) Decree No. 2004 - December 30, 2004 1513 on the apportionment of the appropriation provided by the finance law for 2005 (labour, health and social cohesion III. -City and urban renewal) Decree No. 2004 - 1514 December 30, 2004, distribution of the appropriations made available by the finance law for 2005 (labour, health and social cohesion, IV. - housing) Decree No. 2004 - 1515 of December 30, 2004, distribution of the appropriations made available by the finance law for 2005 (defence) Decree No. 2004 - 1516 of December 30, 2004, distribution of funds appropriated by the civil law of Finance 2005 (Aviation) Decree No. 2004 - 1517 of 30 December 2004 distribution of the credits opened by the finance law for 2005 (official journals) Decree No. 2004 - 1518 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (Légion d'honneur) Decree No. 2004 - 1519 December 30, 2004, distribution of the appropriations made available by the finance law for 2005 (Ordre de la libération) Decree No. 2004 - 1520 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (coins and medals) Decree No. 2004 1521 of 30 December 2004 breakdown of the appropriations made available by the finance law for 2005 (Special Treasury accounts) Decree No. 2004-1523 of December 30, 2004 relating to the issuance of the values of the Treasury Decree No. 2005-69 of 31 January 2005 on refundable advances without interest for the acquisition or the construction of housing in home ownership and amending the code of construction and housing Decree No. 2005-70 31 January 2005 amending the code construction and housing and related in advance helped by the State for the construction, acquisition and improvement of home ownership housing Decree No. 2005-182 of February 24, 2005 taken for the purposes of sections 982 and 983 of the code Général des impôts and relating to declaration obligations of securities tax and amending Annex II to the general code of taxes Decree No. 2005-183, 25 February 2005 designating services which are addressed claims of the internal natural gas consumption tax referred to in article 3 of the amendment to the 2004 Finance Act and laying down the conditions for filing these applications Decree No. 2005-184 of 25 February 2005 designating the services to which the applications for refund of the tax domestic consumption on petroleum products on the heating mentioned in IV of article 33 of the law of finances for 2005 are addressed and laying down the conditions for filing these applications Decree No. 2005-194 of 25 February 2005 opening credits advance Decree No. 2005-298 of 31 March 2005 on the endowments of the State to the municipalities and departments Decree No. 2005-394 of 26 April 2005 taken in application of articles 199 ter H, 220 J, 223 O and 244 c I of the code Général des Impôts for tax credit for companies that relocate their activities in France and amending Annex III to this code Decree No. 2005-473 of 16 May 2005 laying down rules for the allocation by the State of financial compensation to air carriers and airport operators for their missions to rescue and the fire fighting of aircraft, security, the fight against avian peril and measurements carried out in the context of environmental controls and amending the code of civil aviation Decree No. 2005-488 of 18 May 2005 laying down the date for the assessment of statistical references used for the determination of twenty areas of employment recognized in great difficulty eligible for business tax tax credit mentioned in II of article 1647 C sexies of the code Général des impôts and amending Annex III to this code Decree No. 2005-567, May 23, 2005, made under articles 199 ter I, 220 K 223 O and 244 c J of the general code of taxes relating to declaration obligations and conditions of determination and allocation of the tax credit in favour of the establishments who consent without interest repayable advances and amending Appendix III to this code Decree No. 2005-568 23 May 2005 relating to declaration obligations and conditions of determination and allocation of the tax credit for commercial prospecting expenditures mentioned in articles 199 ter G 220 I, 223 O and 244 quater H of the general code of taxes and amending Annex III to this code Decree No. 2005-596 of May 27, 2005, taken for the application of article L. 8A of the code of military pensions for disability and victims of war Decree No. 2005-597 of 27 May 2005 fixing the value of the index point of military pension of invalidity 1 January 2005 in accordance with article R. 1 of the code of military invalidity pensions and victims of war Decree No. 2005-699 of 20 June 2005 fixing for 2005 the amount of the appropriations needed for the remuneration of the State guarantee pursuant to articles 35(1), 53 and 67 of the code of the savings banks Decree No. 2005-723 of 29 June 2005 on the plan budget of some health professionals training institutes and schools of public health establishments and amending the code of the second public health part (: Decrees in Council of State) Decree No. 2005-763 8 July 2005 concerning the entry into force of an order


Decree No. 2005-765 of 8 July 2005 on the application of article 24 of the Finance Act 2005 (No. 2004 - 1484 of 30 December 2004) and in the matter of the poles of competitiveness Decree No. 2005-948 of August 2, 2005, amending Decree No. 2004-821 of 18 August 2004 on the application to certain special schemes of social security of title III of Act No. 2003-47 of 17 January 2003 on wages working time and development of employment Decree No. 2005-958 of 9 August 2005 establishing the obligations of operators for the determination of the regional portion of the internal consumption tax on petroleum products Decree No. 2005-1097, September 2, 2005, taken for the application of article 97 of the finance bill for 2005 and on the part of the collection of the State from the proceeds of the games be paid to the common casino seats Decree No. 2005 1167 13 September 2005 on the rules, to the control and dispute of the charge audiovisual and amending Annex II to the general code of taxes and the part the book of tax procedures Decree No. 2005 - 1232 of 30 September 2005 on the cessation of the activity of the service of the licence fee and the Agency accountable for the service of the Decree n ° 2006-107, February 3, 2006 broadcasting licence fees regulatory fixing the value of index of military invalidity pension point to the November 1, 2005 pursuant to article R 1 of the code of military pensions for disability and victims of war Decree No. 2006-393 of 30 March 2006 relative to the institutes and training of certain health professions schools and amending code of public health (regulatory provisions) Decree No. 2006-607 of May 26, 2006 on the organisation of tax bills or contracts capitalisation and investments of the same nature invested in shares and amending Annex II to the code Général des Impôts Decree No. 2006-810 of 6 July 2006 on justification by unitholders or shareholders of the eligibility to the savings plan actions of their investment in units or shares of the undertakings for collective investment in transferable securities referred to in c of 2 ° of article L. 221 I - 31 of the monetary and financial code amending Annex II to the code Général des Impôts Decree No. 2006-839 of July 12, 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20051661 referred to as "ceramic" Decree No. 2006-840 of 12 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. referred to as 20051701 'competitiveness of the equine sector' Decree No. 2006-841 12 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20051705 referred to as 'nuclear pole Burgundy' Decree No. 2006-842 of July 12, 2006, on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and in the matter of delimitation of the area of research and development of the competitiveness cluster No. 20052319 referred to as 'therapeutic innovations' Decree No. 2006-843 of July 12, 2006, on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of competitivity No. 20052370 referred to as 'pole agronutrition in tropical environments' Decree No. 2006-844 of July 12, 2006, concerning the application of article 24 of Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the pole of competitiveness No. 20053095 called "pole of the industries of trade ' Decree No. 2006-845 12 July 2006 on the implementation of article 24 of Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. referred to as 20054366 'natural fibres greater East' Decree No. 2006-846 of July 12, 2006, on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20054993 referred to as 'innovation in cereals' Decree No. 2006-847 of 12 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and in the matter of delimitation of the area of research and development of the competitiveness cluster No. 20055437 referred to as 'UP - TEX' Decree No 2006-848 of 12 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20056267 called "ELOPSYS' Decree No. 2006-849 of 12 July 2006 on the implementation of article 24 of Act No. 2004 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20056352 called "VITAGORA pole of innovation taste-nutrition-health" Decree No. 2006-850 of 12 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20056521 referred to as "i-Trans cluster" Decree No. 2006 851 12 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of competitivity No. 20057049 called 'Arve industries Haute-Savoie Mont Blanc' Decree No. 2006-852 of 12 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and relating to the delimitation of the area research and development of the competitiveness cluster No. 20057123 called 'pole Midi-Pyrenees & Aquitaine aeronautics, space and systems embedded' Decree No. 2006-853 of 12 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20057596 called 'chemistry-environment France' Decree No. 2006-854 of 12 July 2006 on the implementation of article 24 of Act No. 2004 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the pole of competitiveness No. 20057658 called "development of renewable energy - building-industry ' Decree No. 2006-855 of 12 July 2006 on the implementation of article 24 of Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité search box and development of Pôle de compétitivité No. 20058101 known as 'Q@LIMED' Decree No. 2006-856 of 12 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20058187 referred to as "high-end automobile" Decree No. 2006-857, July 12, 2006, on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and in the matter of delimitation of the area of research and development of the Pôle de compétitivité No. 20059149 referred to as "materials for household use" Decree No. 2006-858, July 12, 2006 on the application of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20059943 called "nutrition-health-longevity' Decree No. 2006-863 of 13 July 2006 on the implementation of article 24 Act No. 2004-1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20051963 referred to as 'SEA-energy' Decree No. 2006-864 of 13 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20057007 referred to as 'child pole' Decree No. 2006-865 13 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of competitiveness cluster No. 20054273 known as "Lyon Urban Truck & Bus 2015" Decree No. 2006-866 of 13 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and in the matter of delimitation of the area of research and development of the Pôle de compétitivité No. 20052699 called «TECHTERA technical and functional Textiles»


Decree No. 2006-867 of 13 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20059914 referred to as "the food of the future" Decree No. 2006-868 of 13 July 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and relating to the delimitation of the area research and development of the Pôle de compétitivité No. 20059671 called "energies not generating greenhouse gas: from research to production and to control ' Decree No. 2006 - 1050 dated August 25, 2006 on the implementation of article 24 of Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the pole of competitiveness No. 20059859 called ' Prod'Innov ' Decree No. 2006-1051 25 August 2006 concerning implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20058446 referred to as "digital entertainment" Decree No. 2006-1052 of 25 August 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and in the matter of delimitation of the area of research and development competitiveness No. 20056292 referred to as 'industries and maritime future pine' Decree No. 2006-1053 of 25 August 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20056053 called 'sports and recreation - Sporaltec equipment industries' Decree No. 2006-1054 of 25 August 2006 on the implementation of article 24 of Act No. 2004 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20055954 called "Trimatec' Decree No. 2006-1055 of 25 August 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the pole of competitiveness No. 20055074 called" meat and meat products ' Decree No. 2006-1056 25 August 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of competitiveness cluster No. 20054872 referred to as 'pole cancer-bio-health' Decree No. 2006-1057 of 25 August 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and in the matter of delimitation of the area of research and development the pole of competitiveness No. 20054805 known as "Lyon Biopôle" Decree No. 2006-1058 of 25 August 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20053157 referred to as 'Viameca' Decree No. 2006-1059 of 25 August 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and in the matter of delimitation of the area of research and development of the competitiveness cluster No. 20053108 referred to as «sea, safety and security, sustainable development - PACA region» Decree No. 2006 - 1060, August 25, 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the pole of competitiveness No. 20051948 called "pole cosmetic sciences of beauty and well-being» Decree No. 2006-1061 of 25 August 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the pole of competitiveness No. 20051569 called 'aquatic products chain' Decree No. 2006-1062 of 25 August 2006 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and relating to the delimitation of the area research and development of the Pôle de compétitivité No. 20051023 called 'Atlantic biothérapies' Decree No. 2006 - 1276 18 October 2006 requests for assessment by the tax administration of the eligibility of a company for the benefit of the provisions of article 44 undecies of the code Général des impôts and amending the book of tax procedures (regulative part) Decree No. 2006 - 1277 18 October 2006 made pursuant to article 1649 has bis of the general tax code and related to the modalities of declaration of advances refundable without interest, and amending Annex III of the code Général des Impôts Decree No. 2006-1288 of 19 October 2006 fixing the value of the index point of military pension of invalidity to July 1, 2006, in application of article R. 1 of the code of military invalidity pensions and victims of war Decree No. 2006-1309 of October 25, 2006, taken for the purposes of article 209 B of the code Général des impôts and amending Annex II to this Decree No. 2006-1362 code November 9, 2006, on the implementation of article 24 of Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20057500 referred to as 'Innovative materials, products intelligent (MIPI)' Decree No. 2006-1717 December 23, 2006 on refundable advances without interest for the acquisition or the construction of housing in home ownership and amending the code of construction and the housing Decree No. 2006-1726 of December 23, 2006 on the development of rules for investment of venture capital and mutual risk fund as well as the rules for eligibility to the assets of collective investment in transferable securities and amending the monetary and financial code (regulatory part) as well as annex II to the code Général des Impôts Decree No. 2007-35 of 10 January 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finance for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20054256 referred to as 'European innovation fruit and vegetables pole' Decree No. 2007-36 10 January 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20056973 referred to as the 'vehicle of the future' Decree No. 2007-37 of January 10, 2007 on the application of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20054020 called 'science and electrical energy systems' Decree No. 2007-170 of 7 February 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area research and development of the competitiveness cluster No. 20056972 referred to as ' System@tic Paris-region ' Decree No. 2007-171 of 7 February 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20054333 called ' MOV'EO ' Decree No. 2007-176, February 8, 2007 on the application of article 24 of Act No. 2004-1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20051408, referred to as "Photonics: complex optical and imaging systems ' Decree No 2007-177 8 February 2007 concerning the application of article 24 of Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20053718 referred to as "Secured communicating Solutions» Decree No. 2007-178 8 February 2007 concerning the application of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20058612, referred to as 'Meditech health' Decree No. 2007-184 9 February 2007 amending Decree No. 2001-1269 of 21 December 2001 on the allocation of a specific termination allowance early activity to some workers of the State of the Ministry of defence Decree No. 2007-189, February 12, 2007 concerning the application of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20056810 referred to as "Secure Electronic Transactions.


Decree No. 2007-190, February 12, 2007 concerning the application of article 24 of Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the pole of competitiveness No. 20053923 called "TEnRRDIS (renewable energy / Rhône-Alpes, Drôme, Isère, Savoie) ' Decree No. 2007-191, February 12, 2007 on the application of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and relative to the delimitation of the area of research and development of the Pôle de compétitivité No. 20056457 referred to as "Laser Route" Decree No. 2007-192, February 12, 2007 on the application of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20057806 referred to as «advanced mobility and transportation» Decree No. 2007-193, February 12, 2007 concerning the application of article 24 of the Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the pole of competitiveness No. 20054707 called ' management of risks and vulnerability of territories ' Decree No. 2007-194 of February 12, 2007 concerning the application of article 24 of Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20057063 referred to as "MINALOGIC' Decree No. 2007-267 of 27 February 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the No. 2005 1617 called"Industries and agro-resources"competitiveness cluster Decree No. 2007-268 of 27 February 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and in the matter of delimitation of the area of research and development of no. 2005 1767 referred to as "Plastics" competitiveness cluster Decree n ° 2007-269 27 February 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the No. 2005 2868 competitiveness cluster called "EMC2" Decree No. 2007-270 of 27 February 2007 on the implementation of article 24 of Act No. 2004-1484 December 30, 2004, finance for 2005 and on the delimitation of the area of research and development of no. 2005 6437 called competitiveness cluster 'Perfumes, fragrances, scents, flavors' Decree No 2007-377 20 March 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the No. 2005 1771 competitiveness cluster referred to as "ORPHEME' Decree No. 2007 415 of 23 March 2007 on the implementation of article 24 of Act No. 2004 - 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the pole of competitiveness No. 20051578 called «Cap digital, image, multimedia and digital life» Decree No. 2007-416 of March 23, 2007 on the application of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20056991 called "sustainable city and mobility" Decree No. 2007 - 470 of March 28, 2007 taken for the application of the II of article 163 bis G of the general tax code and related to procedures for evaluation of the market capitalization of the companies and amending Annex II to this code Decree No. 2007-678 4 May 2007 fixing the value of the index point of military invalidity pension to July 1, 2006 application Article R. 1 of the code of military pensions for disability and victims of war Decree No. 2007-711 of 4 May 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of competitivity No. 20055125 referred to as 'Pole West civil engineering' Decree No. 2007-712 of 4 May 2007 on the implementation of article 24 of Act No. 2004 1484 of 30 December 2004 Finance for 2005 and on the delimitation of the area of research and development of the competitiveness cluster No. 20059536 referred to as 'The vegetal Pole specialised' Decree No. 2007-713 4 May 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20057156 called "Logistics Seine Normandie" Decree No. 2007-719 7 May 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and on the delimitation of the area of research and development of the Pôle de compétitivité No. 20052360 referred to as 'Images & networks' Decree No. 2007-855 14 May 2007 on the implementation of article 24 of Act No. 2004-1484 of 30 December 2004 finances for 2005 and relating to the delimitation of the area of research and development of the Pôle de compétitivité No. 20058022, referred to as «Pôle des microtechniques» summary Modification of the general tax code, the customs code, tax procedures, of the labour code book, du code Général des collectivités territoriales, the monetary and financial code, the code of commerce, the code of social security, the rural code, the military pensions for disability and war victims code of the code of social action and families, the code of public health, the code of public health, the construction and housing code. Modification of articles 17, 96, 57 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003; 1 1 of the Act n ° 85-695 of 11 July 1985 containing various economic and financial provisions; 2 of Act No. 92-666 of 16 July 1992 the savings shares; 71, 72 of the amending finance law for 2003 (No. 2003) - 1312 of 30 December 2003; 29 of Act No. 85 - 1268, 29 November 1985 on the overall staffing of operation; 11 of law No. 80-10 on January 10, 1980, to development of local direct taxation; 6 of the Finance Act for 1987 (No. 86) - 1317 of December 30, 1986; 51 of the finance law for 1999 (n ° 98-1266 of 30-12 - 1998); 71 of the finance law for 1993 (No. 92 - 1376 from 30-12 - 1992); 20 of Act No. 79-590, 12 July 1979 on the final settlement of the 1977 budget; 32 of the 1980 Finance Act (January 18, 1980 no. 80-30); repeal of sections 163, order No. 58 - 1374 of 30 December 1958 on the finance law for 1959; 54 of the Act, 1965 (No. 64) finance - 1279 of 23 December 1964; 88 of the Act, 1968 (No. 67) finance - 1114 of 21 December 1967; 79 of the Act, 1974 (No. 73) finance - 1150 of 27 December 1973; 25 of the amending finance law for 1974 (No. 74) - 1114 27 December 1974; 81 of the Act, 1977 (No. 76) finance - 1232 December 29, 1976; 10 of the law No. 82-653 of 29 July 1982 on reform of planning; 1 of the Act, 1986 (No. 85) finance - 1403 dated December 30, 1985; 32 of the amending finance law for 1987 (No. 87) - 1061 December 30, 1987; Amendment of article 30 of Act No. 84-148 of March 1, 1984, on the prevention and amicable settlement of difficulties of enterprises; 53 of Act No. 86 - 1067 of 30 September 1986 on freedom of communication; Article 31 of Act No. 2001 - 1248 December 21, 2001, relative to the regional account Chambers and the Court of Auditors; article 6-1 and 6-2 of Act No. 89 - 1007 dated 31 December 1989 relating to the corps of engineers of the control of air navigation; creation of article 1-4 of order No 59-151 of 7 January 1959 on the Organization of transportation of travellers in Ile-de-France. amendment to article 10 of Act No. 2003-47 of 17 January 2003 on wages, working time and development of employment; 18 of Act No. 87-572 of 23 July 1987 amending title I of book I of the code relating to learning and work. 20 of law No. 92-675 July 17, 1992 on various provisions relating to learning, vocational training and amending the labour code. Repeal of articles 61, 56 of this Act.
Keywords economy, finance bill for 2005, BIA, 2005, CGI, book of tax PROCEDURES, CODE customs, labour CODE, CGCT, CMF, commercial CODE, CSS, CODE RURAL, PENSIONS CODE military disability and victims of the war, CASF, CSP, CCH, balance financial, tax, income, IR, scale, PACS, exemption, victim, asbestos, relief, right of SUCCESSION, financing, learning, Innovation Fund, PEA, UCITS
EEE, fraud, tobacco, DGF, COM MUNE, Department, royalty audiovisual, contract of growth and of solidarity, Bill files statutory legislative record of Act No. 2004 - 1484 of 30 December 2004 post links law No. 2005 - 1719 of December 30, 2005, finance for 2006 (1) Law No. 2006 - 1666, December 21, 2006, finances for 2007 (1) Law No. 2006 - 1771 of 30 December 2006 amending finance for 2006






Act No. 2007 - 290 of 5 March 2007 imposing enforceable housing rights and various measures promoting social cohesion JORF n ° 304, December 31, 2004 page 22459 text no. 1 Act No. 2004 - 1484 December 30, 2004, 2005 (1) finance NOR: ECOX0400222L ELI: https://www.legifrance.gouv.fr/eli/loi/2004/12/30/ECOX0400222L/jo/texte Alias : https://www.legifrance.gouv.fr/eli/loi/2004/12/30/2004-1484/jo/texte the National Assembly and the Senate have adopted, having regard to the Council decision constitutional No. 2004 - 511 DC of 29 December 2004.
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 revenues authorized A. - previous provisions Article 1 I. - the collection of taxes, products and income allocated to the State, local authorities, public establishments and various bodies entitled to perceive them continues to be performed during the year 2005 in accordance with the laws and regulations and the provisions of this Act to finance.
II. - Subject to provisions to the contrary, the Finance Act applies: 1 ° has the income tax due in respect of 2004 and the following years;
2 ° a tax payable by corporations on their results for the years ended as of December 31, 2004;
3 ° A effective January 1, 2005, for other tax provisions.



B. - Measures tax Article 2 I. - I of article 197 of the general tax code is amended as follows: 1 ° the 1 reads as follows: ' 1. tax is calculated by applying to the portion of each revenue share which exceeds 4 334 EUR rate of: '-6.83% for the portion greater than 4 334 EUR and 8 524 EUR or less;
«- 19.14% for: the fraction greater than 8 524 EUR and 15 004 EUR or less;
«- 28,26% for the portion greater than 15 004 EUR and less than or equal to EUR 24 294;
«- 37.38% for the portion greater than 24 294 EUR and less than or equal to EUR 39 529;
«- 42.62% for the portion greater than 39 529 EUR and less than or equal to EUR 48 747;
'- 48.09 percent higher at EUR 48 747 fraction.';
2 ° to 2, the sums: '2 086 EUR', '3 609 EUR', '800 EUR' and '590 EUR' are replaced respectively by the sums: '2 121 EUR', '3 670 EUR', '814 EUR' and '600 EUR ";
3 ° at 4, the sum: '393 EUR' shall be replaced by the sum: '400 EUR.
II. - in the second paragraph of article 196 B of the code, the sum: "EUR 4 338" shall be replaced by the sum: ' 4 410 EUR.


Section 3 the amounts in article 200 sexies of the general tax code are replaced by the following amounts: you can consult the table in OJ No. 304 of 31/12/2004 text number 1 Article 4A article 199 110R of the general tax code, the amount: '10 EUR' is replaced by: '20 EUR.


Article 5 the premiums paid by the State after consultation or deliberation of the national sport Commission of high-level athletes medalists at the Olympic Games and Paralympic Games of 2004 in Athens are not subject to income tax.


Article 6 i. – The second paragraph of the e of 5 of article 158 of the general tax code, it is inserted after a paragraph as follows: "the provisions of the two preceding paragraphs are also applicable for the establishment of those liable to pay tax pensioners on December 31, 2003, whose pension has been the subject of an initial monthly payment in 2004, the arrears mentioned in the second paragraph to mean arrears accrued in 2004. ''
II. - A decree specifies the declarative obligations of obligors of pensions to which apply the provisions of this article.


Article 7 i. - 1 ° of article 156 of the general tax code I is amended as follows: 1 ° the amount: "EUR 53 360" is replaced by: "EUR 60 000";
2 ° it is supplemented by a paragraph worded as follows: 'the amount mentioned in the first paragraph of the present 1 ° is revised each year on the same terms as the upper limit of the first instalment of the scale of the income tax.'
II. - The provisions of the 2 ° of the I apply from the tax revenues of the year 2005.


Section 8 i. - General code of taxes is thus amended: a. - article 6 is amended as follows: 1 ° in the first sentence of the third paragraph 1, the words: "from the taxation of income of the year of the third anniversary of the recording of the Covenant" are deleted;
2 ° to 7: has) in the first paragraph, the words: ' year in ' are replaced by the words: "as from the date to";
(b) the second and third subparagraphs shall be deleted;
3 ° it is complemented by a 8 worded as follows: «8. has. '' When the Pact ends in the calendar year of its conclusion or the next year for any reason other that the marriage between partners or the death of one of them, each Member of the Covenant subject to separate taxation in respect of the year of its conclusion and its failure, and subscribed to this effect a corrective statement for income disposed of during the year of subscription of the Covenant.
' b. where the persons bound by a civil solidarity pact marry among themselves, the provisions of the 5 do not apply. '' When their marriage occurs during the calendar year of the breaking of the Covenant or the following year, taxpayers subject to a common tax in respect of the year of marriage breakdown and marriage. Where appropriate, they perform the regularization of the declarations made in respect of the year of the fracture. «B. - article 7 reads as follows: «art.» 7 - taxation rules, trim and liquidation of tax as well as those concerning the subscription of the declarations provided for by this code tax on income for married taxpayers, shall apply under the same conditions to the partners bound by a civil Pact of solidarity, subject to the provisions of the 8 of article 6. ' C - A article 239 bis AA, after the words: 'and spouses', shall be inserted the words: 'and partners bound by a civil solidarity pact defined in article 515-1 of the civil code.
D. - the second paragraph of article 777 bis reads as follows: "the benefit of the application of these rates is questioned when the Pact ends in the calendar year of its conclusion or the following year for one reason other than the marriage between partners or the death of one of them."
E. - The second paragraph of the article 779 III reads as follows: "the benefit of this reduction is called into question when the Pact ends in the calendar year of its conclusion or the following year for one reason other than the marriage between partners or the death of one of them."
F. - 764 article 2A is amended as follows: 1 ° to the first paragraph, the words: "or by one or more minor children or major protected the deceased or his or her spouse" are replaced by the words: ", by the partner related to the deceased by a civil Pact of solidarity or by one or more minor children or major protected the deceased, his or her spouse or partner."
2 ° in the second paragraph, the words: "or spouse" are replaced by the words: ", his or her spouse or partner.
II. - The provisions A and B of the I apply from the taxation of income in 2004.


Article 9 i. - General code of taxes is thus amended: 1 ° after the 33 ° of article 81, it is inserted a 33 ° bis as follows: "33 ° bis indemnities, in any form whatsoever, to asbestos victims or their successors by the compensation fund for victims of asbestos in accordance with article 53 of the Act of financing of social security for 2001 (No. 2000) - 1257 of 23 December 2000 or decision of. Justice; (» 2 ° article 775 bis as amended: has) is complemented by a 5 ° as follows: "(5) in respect of repairs to the heritage and patrimonial, damage to sufferers of a disease linked to exposure to asbestos. » ;
(b) in paragraph 1, the words: «at 1 °, 2 °, 3 ° and 4 °» are replaced by the words: "at 1 °, 2 °, 3 °, 4 ° and 5 °.
II. - The provisions of 1 ° of the I are applicable to the indemnities received since the date of entry into force of article 53 of the Act of financing of social security for 2001 supra.
III. - 2 ° of the I provisions apply to estates for which compensation is payable or due compensation for patrimonial and extra-patrimonial damage caused to the person with a disease linked to exposure to asbestos.


Article 10 article 72 D of the general tax code is amended as follows: 1 ° in the third paragraph of the I, the word: 'five' is replaced by: 'seven ';
2 ° in the penultimate paragraph of the I, the word: 'five' is replaced by: "seven", and the word: «fifth» by the word: "seventh";
3 ° in the last paragraph of the I, the word: 'five' is replaced by: 'seven ';
4 ° in II, the word: 'five' is replaced by: 'seven '.


Article 11 i. - II of article 73 B of the general tax code is amended as follows: 1 ° after the word: 'subscribe', the end of the first paragraph reads as follows: ' between 1 January 2005 and 31 December 2008 a contract for sustainable agriculture under the conditions defined in articles R. 311 - 1, R. 311 - 2 and R. 341 - 7-R. 341 - 20 du Code rural. ';
2 ° at the end of the last paragraph, the words: 'territorial operating agreement' shall be replaced by the words: "sustainable agriculture contract".

II. - The provisions relating to territorial operating, planned contracts II of article 73 B of the general tax code in the version in force on December 31, 2004, shall continue to apply.


Article 12 i. - I of article 154 of the general tax code is amended as follows: 1 ° in the first sentence of the first subparagraph, the amount: "EUR 2 600" is replaced by: "EUR 13 800 ';
2 ° in the second paragraph, the words: "admitted in the limit of equal pay more than 36 times the monthly minimum wage of growth" are replaced by the words: "fully accepted".
II. - The provisions of I are applicable to fiscal years beginning on or after 1 January 2005.


Article 13 after the third paragraph of article 199 decies E of the general tax code, a subparagraph worded as follows shall be inserted: "also qualify to reduce tax, under the same conditions, housing part of a tourist residence classified and located within the perimeter of intervention of a public establishment responsible for the construction of a new settlement established in accordance with Act No. 70-610 of July 10, 1970 to facilitate the creation of new settlements. ''


Section 14 i. - General code of taxes is thus amended: 1 ° after article 775, it is inserted a ter 775 article worded as follows: «art.» ter 775. -It is made an allowance of EUR 50,000 collected either by children living or represented estate net asset or ascendants of the deceased and, where appropriate, the surviving spouse, either exclusively by the spouse surviving. » ;
2 ° to b of the I and II of article 779, the amount: "EUR 46 000" is replaced by: "EUR 50,000.
3 ° article 788 is amended as follows: a) the I, II and III shall become respectively the II, III and IV;
(b) there shall be inserted a read I: «i. - the deduction referred to in article 775 is divided between the beneficiaries listed in this article in proportion to their rights in the succession. It shall be entered on the share of each heir determined after applying the abatements mentioned in article 779 I. The fraction of the abatement not used by one or more beneficiaries is distributed among the other beneficiaries in proportion to their rights in the succession. » ;
(c) in the first paragraph of the I, the amount: "EUR 15 000" is replaced by: "EUR 57 000";
(d) to the III, the words: 'mentioned in II' are replaced by the words: "mentioned in III".
II. - The provisions of the I come into force effective January 1, 2005.


Article 15 i. - After article 776 of the general tax code, there shall be inserted an article 776 as follows: «art.» 776 bis. -I. - debts which were incurred by the donor for the acquisition or in the interest of property objects of the donation, which are being borne by the donee in the deed of gift, and support by the donee shall be notified to the creditor, are deducted for the liquidation of the rights of transfer for free, when the donation of : "a. the whole or an undivided interest in movables and immovables tangible and intangible share affected the operation of a sole proprietorship with industrial, commercial, artisan, agricultural or liberal activity subject that the debt was not acquired by the donor to either the donee or the spouse or spouse or ascendants, brothers in sisters or descendants, or ascendants or of their brothers and sisters;
"b. to property other than those mentioned in the a subject that debt is contracted with a person referred to in title I of book V of the monetary and financial code.
"II.-the benefit of the deduction referred to in I shall be subject to the condition that the recipient demonstrates that it has supported the payment of debts made his charge, although this demonstration may be required by the authority beyond the third year following the year of maturity as it is mentioned in the deed of gift.".
II. - Article L. 21 of the book of tax procedures, it is inserted after an article L. 21 worded as follows: «art.» L. 21 A - administration may apply to the taxpayer of the explanations about all the debts put the responsibility of the donee in the deed of gift.
"In the absence of response or if produced justifications are deemed insufficient, the administration may rectify the deed of donation in accordance with the procedure of contradictory rectification under article L. 55."


Article 16 in the I of article 17 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003, the date: "30 June 2005" is replaced by: "31 December 2005".


Article 17 article 885 U of the general code of taxes is amended as follows: 1 ° the table reads as follows: you can consult the table in OJ No. 304 of 31/12/2004 text number 1 2 ° it is supplemented by a paragraph worded as follows: "the limits of the tariff provided for in the above table are updated every year in the same proportion as the upper limit of the first instalment of the scale of the tax on income and rounded to the nearest ten thousand euros. «Article 18 article 885 (J) of the general tax code reads as follows: «art.» 885 j. - the value of capitalization of annuities as part of a business or an individual savings plan for retirement established by Act No. 2003-775 21 August 2003 on pension reform, on the payment of premiums regularly staggered in their amount and frequency for a period of at least fifteen years and whose entry into enjoyment comes from the date of the wind-up of the pension of indebted in dieting compulsory old-age insurance or the age set in application of article L. 351 - 1 of the code of social security is not in the calculation of the tax base. The exemption benefits the Subscriber and spouse. ' Article 19 i. - 1 bis of article 167 and article 167 of the general code of taxes are repealed.
II. - The provisions of I are applicable to taxpayers who transfer their home out of France as from January 1, 2005.


Article 20 the article 219 III bis of the general code of taxes is as follows: 'III '. «-Recognized public utility foundations are exempt from corporate income tax for the income referred to in i. ' Article 21 the general code of taxes is amended as follows: 1 ° article 151 f is supplemented by a VII worded as follows: 'VII '. -For the assessment of the limits laid down in this section applicable to holders of non-commercial profits members of a civil society of ways referred to in section 239 c has not subject to corporate income tax, account shall be taken of the revenues earned by that company in proportion to their rights in accounting profits.
"However, these limitations are appreciated taking into account the total amount of revenue, when the gain is realized by the company.";
2 ° in III of article 202 bis, the words: 'and VI' are replaced by the words: ", VI and VII.


Section 22 i. - General code of taxes is thus amended: 1 ° it is inserted a section 244 quater I as follows: «art.» 244 c i. - i. - imposed companies according to their actual profit which, after having ceased all or part of their taxable in France business and transferred this activity outside the European economic area, the service again within the meaning of article 4 (b) and the I of article 209, from a country located outside the European economic area, between January 1, 2005 and December 3, 2006 , receive, on approval of a tax credit.
"Are not eligible for the benefit of the tax credit activities in one of the following sectors: transport, construction of motor vehicles, civilian shipbuilding, manufacture of man-made fibres, steel industry, coal industry, production, processing or marketing of agricultural products, fishing, aquaculture, insurance, reinsurance, credit and capitalization."
"II. - this tax credit is equal to staff jobs expenditures earmarked a coefficient. This coefficient is 0.5 for expenditures for staff exposed during the twelve months following implantation, of 0.4 for expenditure incurred from the thirteenth to the twenty-fourth months, 0.3 for the expenses incurred by the twenty-fifth month in the thirty-sixth month, of 0.2 for expenses of the thirty-seventh month to the forty-eighth month and 0.1 for expenditures facing the sixtieth month following implantation of the forty-ninth month.

"III. - when the activity is newly located in an eligible area to the land premium classified for industrial projects, undertakings referred to the I receive in addition, for a period of 36 months following implantation, a tax credit calculated by period of 12 months by applying a rate to the larger of the following two amounts: amount of personnel expenditures to jobs created or amount excluding taxes of eligible investments. '' This rate is equal to 10% when the activity is newly located in an eligible area to the land premium classified to reduced rate for industrial projects. It is increased to 15% when the activity is located in an eligible area to the land premium classified at normal rate for industrial projects, 20% when the activity is located in an eligible area to the land premium classified rate plus for industrial projects and 65% when the activity is implemented in an overseas department.
"IV. - for the purposes of II and III staff costs include remuneration and their accessories, as well as payroll taxes to the extent where they correspond to compulsory contributions. In addition, the creation of employment must result from activity recruiting full-time or partial of a person for whom social contributions are paid to agencies governed by the code of social security.
«V. - for the purposes of the III, the eligible investment is exclusive of taxes. The amount includes the cost of tangible capital assets consisting of land, buildings and equipment newly acquired the State nine as well as patent. These investments must be linked to the activity of the company and match realized relocation operation. They must be executed and recorded in the Scriptures of the beneficiary during the period of implementation of the relocation.
"To be eligible for the device provided for in this article, investments made by undertakings other than the small and medium-sized undertakings listed in VI and composed of immaterial assets must fulfil the following conditions: '-be operated solely in the interest of the beneficiary;
"- have been acquired from a third party under the conditions of the market;
"- be considered as depreciable assets and be included in the assets of the balance sheet of the company.
"The amount of eligible investment by undertakings other than the small and medium enterprises mentioned in VI and composed of intangible assets should also not exceed 25% of the total amount of the eligible investment.
"VI. - III rates are increased by 10 points when referred to the companies are small and medium-sized enterprises as defined in annex I to 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."
«VII. - without prejudice to the application of III and VI, the undertakings referred to in the I can benefit from the tax credit for companies that relocate all or part of their activity in France 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. ''
"VIII.-when the amount of expenditure or eligible investments as defined in the IV and V is greater than EUR 50 million, the tax credit may not exceed a ceiling determined by applying a rate equal to 50% of the regional rate set to III for the fraction greater than EUR 50 million and less or equal to EUR 100 million." The fraction of the expenses or investments eligible more than EUR 100 million is not retained for the calculation of the ceiling.
"IX. - the amount of the tax credit under this section may not exceed the amount of departmental staff or eligible investments actually incurred by the undertakings referred to in the I.. X. – Tax credit calculated by societies of persons referred to in articles 8, 238 bis L, and ter 239 or groups mentioned in articles 239 c, 239 c, 239 c B-239 c C which are not subject to corporate income tax can be used by their partners proportionally to their rights in these societies or groups 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 °.
«XI. - approval referred to the I is granted by the Minister of the budget under the conditions laid down in article 1649 h when: "a. all fiscal and social obligations were met at the termination and transfer;
"b. termination and transfer of activity took place between January 1, 1999 and September 22, 2004;
"c. goods and services produced within the established activity are of the same nature as those produced prior to the termination and the transfer of this activity taking into account technological and economic developments of the activity;
"d. the financing of eligible investments defined in V is provided to 25% at least by the company receiving the tax credit;
"e. the Company undertakes to maintain jobs or investments for a minimum period of five years from the new location.
"XII. - failure to comply with the undertaking referred to the e of the XI causes the repayment of tax credits obtained pursuant to this section.
«XIII. - jobs or investments related to the relocation operation whose cost has already been taken into account as part of an aid scheme are ignored in the calculation of the tax credit.»;
2 ° it is inserted an article 199 ter H as follows: «art.» 199 ter h. - I - tax credit defined in article 244 II c I shall be charged against the income tax payable by the taxpayer in respect of the year in which each twelve month period ends, until expiry of the period of 60 months. If the amount of the tax credit exceeds the tax payable in respect of that year, the excess is rendered.
«II. - the tax credit defined in III of article 244 c I shall be charged against the income tax payable by the taxpayer in respect of the year in which each twelve month period ends, until expiry of the period of 36 months. '' If the amount of the tax credit exceeds the tax payable in respect of that year, the excess is rendered. » ;
3 ° it is inserted a 220 J article worded as follows: «art.» «220 j. - defined II tax credits and III of article 244 c I are charged on the tax payable by the company under the conditions laid down in the I and II of article 199 ter H.»
4 ° the 1 of article 223 O is supplemented by a j as follows: "j. of the tax credits generated by each company of the group in accordance with article 244 c I; the provisions of article 220 J shall apply to the sum of these tax credits. "II. - a Decree lays down the conditions for the application of the I, including declarative obligations the undertakings concerned and the conditions for granting and withdrawal of approval.


Section 23 i. - General code of taxes is thus amended: 1 ° it is inserted a section 244 quater H as follows: «art.» 244 c h. — i. — small and medium-sized businesses imposed according to their actual profit or exempt pursuant to articles 44 sexies, 44 e A, 44 g and 44 decies may benefit from a tax credit when they present expenditure of canvassing in order to export outside the EEA goods, services, and goods.
«For small and medium enterprises referred to in the first subparagraph are those who have used less than 250 employees and have either achieved a turnover less than 50 million euros in each period of taxation or fiscal year ending during the period referred to in IV, for a total of less than EUR 43 million balance.» The strength of the company is valued by reference to the average number of persons employed during this period. The capital of the companies must be fully paid and be held continuously for 75% at least by natural persons or by a company responding to the same conditions. For the determination of the percentage of 75% participation of venture capital companies, mutual funds investment at risk, companies, regional development and financial corporations innovation or one-person venture capital corporations are not taken into account provided that there is no link of dependency within the meaning of the second to fourth paragraphs 12 of section 39 between the company and these latter companies or funds. For companies members of a group within the meaning of article 223a, turnover and workforce to take into account mean respectively the sum of the numbers of business and the sum of the size of each of the members of this group companies. The condition relating to the composition of the capital to be completed by the parent company of the group.

"The tax credit also benefits companies of the liberal professions subject to a legislative or regulatory status or which the title is protected and companies of financial participations of professions covered by law No. 90-1258 to December 31, 1990, relating to the exercise in the form of society's professions subject to a legislative or regulatory status or whose title is protected and financial professions Holdings companies. ''
«II. - right opening expenses for the tax credit are, provided that they are deductible from the taxable result: "a. the costs and allowances for travel and accommodation related to the commercial prospection for export outside the European economic area;
"b. the expenditure aimed at gathering information on markets and customers located outside the European economic area;
"c. expenditures for participation in fairs and exhibitions fairs outside the European economic area;
"d. expenditures to publicize the products and services of the company to export outside the European economic area."
"The tax credit, calculated in respect of each period of taxation or financial year in which the eligible expenses were exposed, is equal to 50% of these expenses. Subsidies received by companies for right opening expenses for the tax credit are deducted bases of calculating this credit.
"III. - getting the tax credit is subject to the recruitment of a person assigned to the development of exports or recourse to an international volunteer in company assigned to the same post in the conditions laid down in articles L. 122 - 1 et seq. of the code of the national service.
"IV. - eligible expenditure is the expenditure incurred during the 24 months following the recruitment of the person mentioned in the III or the signature of the convention laid down in article L. 122 - 7 of the code of the national service. ''
"V. - the tax credit is capped for each company, including partnerships, at 40,000 to EUR for the period of 24 months mentioned at IV. This amount is increased to 80 000 EUR for associations governed by the law of 1 July 1901 on the contract of association, associations governed by local law upheld in the departments of Moselle, Bas-Rhin and Haut-Rhin when they are subject to the corporate income tax under the provisions of section 206 1 , and groups mentioned in section 239 c meets the requirements listed in the I and with the members of the small and medium enterprises defined in that same subsection when they expose expenditures of canvassing on behalf of their members in order to export goods, services, and goods. These ceilings shall be assessed taking into account the portion of the tax credit corresponding to the shares of shareholders of companies of persons referred to in articles 8, 238 bis L, to the shares of the shareholders of companies of the liberal professions mentioned in the I and the rights of members of groupings referred to in articles 239 c, 239 c B-239 c C.
"When these companies or groups are not subject to corporate income tax, tax credit can be used by the shareholders in proportion to their rights in these companies and these groupings, provided that it is liable to pay tax on companies or individuals involved in the operation within the meaning of 1 ° bis of article I 156"
"The tax credit cannot be obtained only once by the company.";
2 ° it is inserted an article 199 ter G as follows: «art.» 199 ter g-credit tax defined in article 244 quater H is charged to the income tax payable by the taxpayer in respect of the years in which expenditure defined in II of article 244 quater H were exposed. If the amount of the tax credit exceeds the tax payable in respect of that year, the excess is rendered. » ;
3 ° it is inserted an article 220 I as follows: «art.» 220. I - Tax defined in article 244 credit c H is charged on the tax payable by the company in respect of the years during which expenditure defined in II of article 244 quater H were exposed. If the amount of the tax credit exceeds the tax payable in respect of that year, the excess is rendered. » ;
4 ° the 1 of article 223 O is supplemented by a read i: "i. tax credits generated by each company of the group in accordance with article 244 quater H; the provisions of article 220 I apply to the sum of these tax credits; ».
II. - A Decree lays down the conditions for the application of the I, and including the declarative obligations incumbent on the undertakings concerned.
III. - The provisions of I apply to expenditure incurred from 1 January 2005.


Article 24 i. - 1. (a) the competitiveness clusters are formed by the grouping on the same territory businesses, institutions of higher education and research public or private organizations that are designed to work in synergy to implement economic development for innovation projects.
(b) the designation of the competitiveness clusters is performed by an interdepartmental Committee, after receiving the opinion of a group of qualified persons, on the basis of the following criteria:-research and development means likely to be mobilized in the areas of activity selected;
-Economic and innovation prospects;
-perspectives and the modalities of cooperation between companies, public or private bodies and local authorities and their public institutions of inter-communal cooperation with own taxation.
The designation of a pole of competitiveness may be accompanied by the designation by the Committee of an area of research and development involving the bulk of research and development resources.
A decree in Council of State lays down detailed rules for the application of these provisions.
2. a) research and development projects under the competitiveness clusters mentioned in 1 combines several businesses and at least one of the following partners: public laboratories or private higher education institutions, organizations contributing to technology transfer. These projects are likely to develop the activities of the undertakings concerned or to encourage the emergence of new innovative enterprises.
These projects describe the work of research and development for each of the partners and specify the resources mobilized for the realization of these works, as well as the competitiveness cluster to which they relate.
(b) research and development projects are approved by the services of the State on the basis of the following criteria:-nature of the research and development expected;
-modalities of cooperation between the companies and organizations public or private mentioned in 1.
-complementarity with the economic activities of the pole of competitiveness;
-impact in terms of development or maintenance of settlements of undertakings;
-reality of economic opportunities;
-impact on the attractiveness of the territory of the pole of competitiveness;
-complementarity with other competitiveness clusters;
-quality of the predictive assessment of costs;
-viability economic and financial;
-including financial involvement, local authorities and their public institutions of inter-communal cooperation with own taxation.
3. research and development projects can be submitted after December 31, 2007.
II. - The general code of taxes is amended as follows: a. - article 44 d-0 A c is supplemented by the words: 'or firms benefiting from the arrangements provided for in article 44 undecies'.
B. - after article 44 decies, inserted a section 44 undecies worded as follows: «art.» 44 undecies. -I - 1. Companies participating in a project of research and development and are located in an area of research and development, such as that mentioned in the I of section 24 of the Finance Act for 2005 (No. 2004) - 1484 of 30 December 2004, are exempt from income tax or corporate income tax at the rate of profits that they carry out is the title of the first three years or beneficiary taxation periods This period of total exemption of profits does not exceed 36 months.
"Profit for the two financial years or beneficiary taxation periods following that period of exemption are subject to income tax or the corporate tax for only half the amount.
"2. the period during which apply total relief and allowances mentioned in 1 opens from the beginning of the month in which intervenes this research undertaking-starting in the research project and ends at the end of the hundred nineteenth months following this date. If the company claiming to the arrangements provided for in this article simultaneously exercises an activity in one or more areas of research and development and other activity outside these areas, it is required to determine the result exempt separate accounts showing eligible activity operations, producing for the documents provided for in article 53A.

«3. If upon closing a fiscal year or a period of taxation, the company no longer meets any of the conditions mentioned in the 1, it definitely loses the benefit of the exemption under subsection 1.» However, the profit in this fiscal year or period of fiscal and taxation or following tax period is subject to income tax or the corporate tax for only half its amount.
' 4. the total duration of the planned 50% deduction pursuant to 1 and 3 may in no case exceed twenty-four months. ''
'5. the exemption shall apply to exercise or the creation of activities resulting from a recovery, of a transfer, a concentration or a restructuring of pre-existing activities. However, when they benefit or have benefited from the scheme provided for in this article, the exemption applies only for its remainder.
"II.-earnings exempt pursuant to an exercise or a tax period 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. commodity stocks or shares of companies, and the results of companies or bodies subject to the arrangements provided for in article 8;
«b. products of grants, donations and write-offs of receivables;
'c. products claims and financial transactions for the amount that exceeds the amount of the financial costs incurred during the same fiscal year or the period of taxation.
"III.-where it meets the conditions required to benefit from the provisions of one of the arrangements provided for in articles 44 sexies, 44 sexies, 44 g, 44 decies, 244 c E or the provisions laid down in this article, the company may opt for this last regime within six months following that of the delimitation of the poles of competitiveness if it carries already or. , otherwise, within six months following the commencement of activity. The option is irrevocable.
"IV. - the exemption in the I applies within the limits set by Regulation (EC) No 69/2001 of the Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis. ''
C. - B of 3 ° of II of article 154 bis, to the a in I of article 154 bis - 0a, in the last paragraph of article 163 110w and e of 3 ° of the B of article 200 I sexies, the reference: '44 decies' is replaced by the reference: "44 undecies.
D. - in the third paragraph of article 170, after the reference 1: '44 decies,', shall be inserted the words: 'and 44 undecies,'.
E. - I of article 223 h A is amended as follows: 1 ° 2 reads as follows: "2 are also exempt from the annual flat-rate taxation provided for in article 223 septies companies participating in a research and development project mentioned in the I of section 24 of the Finance Act for 2005 (No. 2004) - 1484 of 30 December 2004 , and Headquarters as well as all the activity and ways of relating to this project operation are located in a zone of research and development such as mentioned in I of section 24 of the Finance Act for 2005 above and who benefit from the arrangements provided for in article 44 undecies. » ;
2 ° it is complemented by a 3 and a 4 thus written: "3. the undertaking mentioned at 1 is liable to pay the annual flat-rate taxation provided for in article 223 f January 1 of the year following that during which more to satisfy one of the conditions required to qualify for the status of young innovative company performing research and development operations and laid down in article 44 sexies-0 has. ' 4. the company mentioned in 2 is liable to pay the annual flat-rate taxation provided for in article 223 f January 1 of the year following that during which it receives more the exemption from tax provided for in article 44 undecies and no later than 1 January of the fifth year following that during which the company has received the annual flat-rate taxation exemption provided for 1 and 2 for the first time. » F. - in the first paragraph I of article 220 d, after the reference: "44 septies", is inserted the reference: ", 44 undecies.
G. - in the first sentence of the article 244 c I (b), the words: 'and 44 decies' are replaced by the words: ", 44 decies and 44 undecies.
H. - B of 1 ° of IV of section 1417, the words: 'and 44 decies' shall be replaced by the words ", 44 decies and 44 undecies.
I. - The B shall apply to the results of the exercises ended from the date of delimitation by Decree in Council of State research and development areas mentioned in this article I.
III. - A. - after article 1383 D of the same code, inserted a section 1383 F as follows: «art.» 1383 f. - i. - local authorities and public establishments of inter-communal cooperation with own taxation can, by a decision taken in the conditions laid down in article 1639 A I bis, exempt from property tax on properties built during a period of five years buildings in January 1st of the tax year in an area referred to I of section 24 of the Finance Act for 2005 (December 30, 2004 No. 2004-1484) from the same date, a person who assigns them to an activity eligible, during the period of reference referred to in article 1467 A, for the exemption of business tax provided for in article 1466 E.
"The exemption concerns all of the share of each community or public institution of inter-communal cooperation with own taxation. It applies within the limits set by Regulation (EC) No 69/2001 of the Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid. The exemption permanently cease to apply as from the second year following the period referred to in the first subparagraph during which the debtor no longer fulfils the requisite conditions.
"In the event of a change of operator during a holiday, it is maintained for the remainder once the new operator meets the conditions required in the first subparagraph.
"The exemption does not apply in the case of transfer of activity when the debtor has, in one or more of the five years preceding transfer, benefited from the exemption provided for, as the case may be, article 1383 D or this article.
"When the conditions required to qualify for one of the exemptions provided for in articles 1383 A, 1383 1383 C, 1383 D or that provided for 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.
«II. - for buildings likely to be exempt under the I, a statement must be purchased before 1 January of the first year after which the debtor may, in respect of the property, the exemption. This statement contains all the elements of identification of the exempt buildings. "B.-for buildings likely to be exempt from January 1, 2005, pursuant to article I 1383 (F) of the code Général des Impôts, the declaration provided for in article 1383 F II must be purchased within 30 days of the date of delimitation by Decree in Council of State, the areas of research and development listed in this article I.
C. - After article 1466 D of the same code, it is inserted an article 1466 E thus written: «art.» 1466 E.-local authorities and public of inter-communal cooperation with own taxation institutions may, by a decision taken in the conditions laid down in article 1639 A I bis, exempt from business tax for a period of five years established activities on 1 January of the taxation year, an area of research and development as mentioned in the I of article 24 of the law of Finance 2005 (December 30, 2004 No. 2004-1484) , and who, during the period of reference in article 1467, are participating in a research and development validated effective January 1, 2005.
"The exemption concerns all of the share of each community or public establishment of inter-municipal cooperation with own tax at the rate of activity benefiting from exemption. It 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 aid. The exemption permanently cease to apply as from the second year following the period referred to in the first subparagraph during which the debtor no longer fulfils the requisite conditions.
"In the event of a change of operator during a holiday, it is maintained for the remainder once the new operator meets the conditions required in the first subparagraph.
"The exemption does not apply in the case of transfer when the debtor has, in one or more of the five years preceding transfer, benefited from the exemption provided for, as the case may be, article 1466 D or this article.

"To qualify for the exemption, taxpayers must make the request within the time limits provided for in article" 1477 This request must be addressed, for each exempt institution, at the service of taxes which the establishment. Taxpayers say, each year, under the conditions laid down in article 1477, elements falling within the scope of the exemption.
"When an institution meets the conditions required to qualify for one of the exemptions articles 1464 B, 1464 D, 1465, 1465 A, B 1465, 1466 A, 1466 1466 C, B 1466 D and that of this article, the taxpayer must clarify the regime under which he intends to stand. This choice, which is irrevocable and is valid for all the communities, must be exercised within the time limit for filing, as applicable, the annual statement or interim accounting of business tax referred to in article 1477. Databases benefiting from the exemption may be subject to rebates referred to in articles 1647-1647 VPP c. "D.-to benefit from 2005 the exemption of business tax under article 1466 E of the general tax code, taxpayers must make the request within thirty days of the date of delimitation by Decree in Council of State, the areas of research and development listed in this section I.
E. - For the purposes of the provisions of articles 1383 F and 1466 E of the same code in the year 2005, the deliberations of local authorities and public institutions of inter-communal cooperation with own taxation must take place within 30 days of the date of delimitation by Decree in Council of State research and development areas mentioned in this article I.
F. - in the second paragraph of II of article 1647 C d of the same code, the reference: '1466 D' is replaced by the reference: "1466 e."
IV. Article L. 80 B of the tax procedures book is supplemented by a 5 ° as follows: «5 ° when the administration has not responded so motivated within a period of four months to a taxpayer in good faith who asked, from a written presentation accurate and complete of the de facto situation, if his company could benefit from the provisions of article 44 undecies of the general tax code. A decree in Council of State specifies the modalities of application of this 5 ° regarding the documents and information that must be provided. »
V. - 1. Gains and earnings, within the meaning of article l.242 - 1 of the code of social security and article L. 741 - 10 of the code rural, paid in a calendar month to the persons mentioned in the 2 belonging to the undertakings listed in article 44 undecies of the general tax code are exempt from contributions paid by the employer in respect of social insurance family allowances, labour accidents and occupational diseases. This exemption is 50% for small and medium-sized enterprises within the meaning of 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-sized enterprises, and 25% for other companies.
2. exempt contributions are those that are due in respect of the employees listed at 3, at the rate of which the employer is subject to the obligation laid down by article L. 351 - 4 of the code of labour, and participating in a research and development project.
3. employees mentioned in the 2 are researchers and technicians, managers of research and development projects, lawyers responsible for industrial protection and technology agreements related to the project and the pre-competitive testing personnel.
4. the express or implied notice issued by the tax administration, seized by a company in accordance with 5 ° of article L. 80 B of the tax procedures book, is opposable to the competent agency responsible for the recovery of social security contributions.
5. the right to the exemption in the I is open to most early from the date of approval of the project research and development within the meaning of the b of 2 of the I and at most 72 months. However, if in a year the company no longer meets one of the conditions for benefiting from the tax regime established by article 44 undecies of the general code of taxes, it definitely loses the benefit of the exemption under subsection 1.
6. the benefit of the provisions of this article cannot be combined for the same employment, nor with a help of State for employment, with an other total or partial exemption from employer contributions, nor with the application of specific rates, plates or lump sums of contributions.
7. the right to the exemption is subject to the condition that the company has fulfilled its obligations of declaration and payment to the Organization of social security and family allowances contributions.
8. a decree shall determine the modalities of application of the present V.


Section 25 i. - General code of taxes is thus amended: l ° in the second paragraph of article 235 ter ZA and in the second sentence of the III of article 1668 (b), the words: ' and 3% for the financial years ended or the period of taxation arrested from January 1, 2002» are replaced by the words: ", 3% for the financial years ended or the period of taxation arrested from January 1, 2002 and 1.5% for the financial years ended. or the period of taxation arrested from January 1, 2005. » ;
2 ° in the second paragraph of the article 3 of 1762, the words: ' advance payments as provided for in the third subparagraph of article 1668 B III and "are deleted.
II. - The provisions of 2 ° of the I apply for the financial years ended or the period of taxation arrested from January 1, 2006.
III. - The provisions of articles 235 ter ZA and 1668 B of the general tax code are repealed for the financial years ended or the period of taxation arrested from January 1, 2006.


Section 26 i. - General code of taxes is thus amended: a. - the II of article 208 C is amended as follows: 1 ° to the first paragraph, the words: 'for the portion of their income from the rental of the buildings and the capital gains on the transfer to non-related persons within the meaning of article 39 of buildings of interests 12"are replaced by the words : "for the fraction of their income from the rental of buildings, the sublease of the buildings made in leasing and capital gains on the transfer to non-related persons within the meaning of article 39 of buildings 12, rights relating to a contract of leasing a building and participation";
2 ° in the second paragraph, the words: "operations for rental of the buildings are" are replaced by the words: "operations of rental buildings and buildings taken lease sublease are."
3 ° in the third paragraph, the words: "from the sale of buildings, interests' are replaced by the words"of the transfer of immovables, rights relating to a contract involving immovable property leasing and investments.
B. - The IV of the same article is supplemented by a paragraph worded as follows: "Is not constitutive output the merger of two companies of real estate investments listed as the acquiring company undertakes, in the Act of merging, to replace the company absorbed for the distribution obligations laid down in the second to the fourth subparagraphs II."
C. - Article 208 C, it is inserted after a section 208 bis C as follows: «art.» 208 bis (c). -I. - the provisions of articles 210A, 210B and 210 B bis apply to operations involving real estate investment companies, or their subsidiaries, which have opted for the regime provided for in article 208 C.
«The application of these provisions shall be subject to the condition that the acquiring company is committed in the Act of merging, to replace the company absorbed to obligations to planned distributions from the second to the fourth subparagraphs of article 208 C II. «» In the case of split, these obligations must be taken over by companies benefiting from the contributions in proportion to the amount of popular brought real net assets at the date of effect of the operation.
«II.-in the case of acquisition of another company who have opted for the regime II of article 208 C by a company which has also opted for this scheme, the capital gain referred to in the second subparagraph of article 210 A 1 is exempt under condition of distribution of 50% of the amount before the end of the second year following that of his achievement. ''
"Where the company receiving the contributions are subject to the regime under the II article 208 C, reintegration, prescribed in article 210A 3 d, relating to the real property referred to in of article 208 C is an element of the result subject to the distribution requirements mentioned in the second paragraph of II of this article."
D. - Article 208 C, it is inserted after a section 208 ter C worded as follows:

«Art.» 208 ter C. -When, subsequent to the exercise of the option provided for in the first subparagraph of article 208 C II, buildings, rights relating to a contract of lease on a building or stakes in persons referred to in article 8 are becoming eligible for the exemption referred to in this paragraph, the company must return to its taxable income subject to the tax an amount corresponding to the value calculated by the difference between the actual value of these goods to this date and their value for tax purposes. This reinstatement is made equally over a period of four years. The assignment of the concerned property causes the immediate imposition of the added value that has not yet been reinstated. » E. - in I of section 210-0 (A), the words: 'in articles 112, 115, 120, 121, 151 g A, 210 A at 210 C' are replaced by the words: 'in articles 112, 115, 120, 121, 151 g A, 208 C, 208 bis C, 210 A at 210 C.
F. - in IV of article 219, the words: ' implementation of the 2 section 221 and the second paragraph of article 223 (F), relating to the buildings, and shares"are replaced by the words:" pursuant to the 2 of section 221, the second paragraph of article 223 F and article 208 C ter, on buildings, rights relating to a lease and shares.
II. - A. - d and F of the I provisions shall apply to fiscal years beginning on or after January 1, 2004.
B. - The provisions of the B, C and E of the I are applicable to operations effective January 1, 2005.
V. - The provisions of the I A are applicable to contracts of lease entered into or acquired as of January 1, 2005.


Section 27 i. - General code of taxes is thus amended: 1 ° after article 210 D, inserted an article 210 E thus written: «art.» 210 E. - I. - the net capital gains generated when the contribution of immovable property or rights in a contract of lease on a building by a corporation subject to tax under the conditions of law, common to a company doing public appeal to savings with main object the acquisition or the construction of buildings for rent , or holding direct or indirect interests in legal entities referred to in article 8 and the 1, 2 and 3 of article 206, whose social purpose is identical are subject to the tax at the rate referred to in IV of article 219.
«II. - the application of these provisions shall be subject to the condition that the company receiving the transfer makes the commitment to keep for five years the building or made rights mentioned in the I.. Commitment to conservation is caught in the Act of contribution by the receiving company. Failure to comply with this commitment by the company receiving the transfer entails the application of the fine provided for in article 1734 ter (b).';
2 ° in the first sentence of articles 235 ter ZA and 235 ter ZC I, the words: "the I" are replaced by the words: "to the I and IV";
3 ° article 238 bis JA is supplemented by a paragraph worded as follows: «the contribution of buildings thus revalued before the end of the retention period of five years does not calling into question of the application of the rate referred to in IV of article 219 when the contribution is made under the conditions laid down in article 210 E.»;
4 ° after article 1734, inserted a section 1734 ter (b) worded as follows: «art.» 1734 ter b. - the company receiving a contribution subject to the provisions of article 210 E that does not respect the undertaking referred to in II of this article is liable to a fine whose amount is equal to 25% of the value of the assets for which the conservation commitment has not respected supply. "II. - a Decree lays down detailed rules for the application of article 210 E II.
III. - The provisions of this section apply to contributions made from January 1, 2005 to December 31, 2007.


Article 28 i. - After article 1647 C d of the general tax code, it is an article inserted 1647 C sexies worded as follows: «art.» 1647 C sexies. -I. - the debtors of the business tax and institutions temporarily exempt from this tax in application of articles 1464 B to 1464 G and 1465 to 1466 E may benefit from a tax credit, supported by the State and 1 000 EUR per employee employed for at least one year to January 1st of the tax year in an establishment assigned to an activity referred to in the first subparagraph of article 1465 and located in an area of employment recognized in big trouble with regard to relocation in respect of the same year.
«Jobs transferred from another institution of the undertaking located in an area of employment other than those which the year of transfer, have been recognized in big trouble are not eligible for the tax credit. ".
«II. - areas in big trouble with regard to relocations that are listed in the I are recognised, each year and until 2009, by regulation, of the territories in which the majority of the assets reside and work.» They cover: "1 ° on the one hand, characterized areas, to 30 September of the previous year by an unemployment rate two points at the national rate and, on the basis of the latest data available, a rate of at least 10% industrial employment, higher among twenty areas knowing the lower evolution of employment employee over a period of four years. Statistical references used for the determination of these areas are fixed by regulation;
«2 ° on the other hand, [provisions declared non-conforming to the Constitution by Council decision of constitutional No. 2004-511 DC of 29 December 2004] areas where ongoing industrial restructuring may seriously affect the employment situation.»
"As an exception to the provisions of the first paragraph I, when an employment area is no longer recognized in great difficulty, employees located in this area continue to qualify for the tax credit for one year for facilities granted in respect of two years, and two years for those who received in respect of a year or in not receiving. ''
'When an operator changes, the new operator may request the benefit of the tax credit under the same conditions of duration than its predecessor.
"III. - to qualify for the tax credit, taxpayers indicate annually on the declaration and within the time limit under article 1477 I the number of employees employed for at least a year on 1 January of the year of filing of this statement. '' Parties bound by the obligations of II of article 1477 indicate provisional reporting the number of employees employed for at least one year on 1 January of the year following the year of the change of operator or employees on 1 January of the year following that of the creation of the institution. For providers not held to these statements, the particulars appear on plain paper at the same time.
"IV. - the tax credit applies after the rebates provided in 1647 C to 1647 C d articles and within the limits provided for in Regulation (EC) No 69/2001 of the Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis. ''
"Are not eligible for the tax credit jobs located in settlements where is exercised principally an activity falling within one of the following areas, defined according to the nomenclature of activities of the national Institute of statistics and economic studies: automotive, shipbuilding, manufacture of man-made fibres and steel. ''
"The tax credit shall be entered on all the amounts shown on the notice of imposition of business tax and updates the dependent of the debtor. If it is higher, the difference is due to the debtor.
«V. - If, during a period of application of the tax credit, or within five years of the end, the debtor transfers outside the European economic area jobs with open right to the tax credit, he is required to repay the sums received in this capacity. ''
II. - The provisions of I apply to charges established in respect of the years 2005 to 2011.
III. - The first paragraph of the IA to article 1647 B sexies of the general tax code is supplemented by the words: "and the tax credit provided in article 1647 C sexies '.
IV. - The Government communicates every year before 31 March the presidents and general rapporteurs of the committees of finance the National Assembly and the Senate list of the schemes of any kind granted by the State under Regulation (EC) No 69/2001 of the Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis aid.


Article 29 i. - 1647 (c) of the general tax code section I is amended as follows: 1 ° in the first paragraph, the words: "A count of taxation established in respect of 1998," shall be deleted;
2 ° to the a and b, the words: "16 tons" are replaced by the words: '7.5 tonnes ";
3 ° it is supplemented by a d as follows: «d. goods and passenger boats allocated to IWT,»;
4 ° the last paragraph reads as follows: "subject to charges established in respect of 2004, of a rebate of an amount of EUR 244 per vehicle or per boat, and for the established taxes from 2005, of a rebate of an amount of EUR 366 by vehicle or boat.»
II. - The provisions of 2 ° and 3 ° of the I apply effective of taxation laid down in respect of the year 2004.


Article 30

I. - The fourth to eighth subparagraphs of article 265 septies of the customs code are replaced by four paragraphs thus written: "may the refund on their request, for a fraction of the tax domestic consumption of diesel fuel, identified 22 index and referred to in table 1 of section 265 B.
"This rebate is calculated by applying to the volume of this category of diesel fuel used in vehicles as defined in the a and b above the difference between the rate specified in section 265 of the internal consumption tax applicable to that fuel and a specific rate 39.19 EUR per hectolitre.".
"The undertakings concerned may address their refund application at the service of customs from the first working day respectively after the end of the first and the second half of each year and at the latest within three years following.
"The rebate is also available to undertakings established in another Member State of the European Community which are able to justify that they have acquired diesel in France during the period covered by the refund and that this fuel has been used as fuel in vehicles defined in the a and b above.".
II. - The provisions of the I come into force effective January 1, 2005.


Article 31 i. - After 2 Article 265 bis A of the customs code, a 2 shall be inserted as follows: '2A. For the year 2005, l30 approvals 000 additional tonnes from granted approvals in 2004 will be launched by community tender. "II. - the same article 4 is amended as follows: 1 ° after the first sentence, are inserted two sentences thus written:"the transfer of a portion of an approval issued to a production unit is entitled to the benefit of another recognized unit of a same operator. This transfer gives rise to prior approval of the customs administration. » ;
2 ° at the beginning of the second sentence, the word: «It» is replaced by the words: "the operator".
III. - The provisions of the I come into force effective January 1, 2005.


Article 32. - after article 266 m of the customs code, there shall be inserted an article 266 m as follows: «art.» 266 m. -I. - people who put indices 11 and 11A of table B of the 1 article 265 and diesel resumed at 22 of this same table index for consumption on the domestic market of the listed species are owed a further drawdown of the general tax on polluting activities.
"II. - her plate is determined in accordance with the provisions of l ° 2 of article 298 of the general code of taxes, for each fuel concerned.
"III. - its rate is set at 1.2%. It is increased by 0.3% in 2006, 1.5% in 2007, 1% in 2008, 1% in 2009, and 0.75% in 2010. It is reduced by the proportion of energy expressed in calorific value lower, from: 1 ° for the species, of the products mentioned in b and c of section 265 1 bis A of this code which are incorporated therein;
2 ° for diesel, products referred to in the the 1 of this same article has incorporated therein.
"IV. - the operative event occurs and the additional levy is payable when the release for consumption.
«V. - the additional levy is declared and wound up at once, no later than April 10 of each year and for the first time before April 10, 2006. The declaration is accompanied by payment and all the elements necessary to the control and the establishment of the additional levy. The form of the declaration and its contents shall be fixed in accordance with the provisions of article 95 4.
"In the event of cessation of activity, levy is liquidated as provided for in the third subparagraph of article 266 undecies.
"The levy is recovered and controlled under the same procedures and the same penalties, guarantees, security rights and privileges than those provided for by this code."
II. - The provisions of the I come into force effective January 1, 2005.


Article 33. - The first four paragraphs of article 265 g of the customs code read as follows: 'road passenger transit public transport operators may refund, on their request, for a fraction of the tax domestic consumption of diesel fuel, identified 22 index and referred to in table 1 of section 265 B.
"This rebate is calculated by applying to the volume of this category of diesel used as fuel in vehicles used for the carriage the difference between the rate laid down in article 265 of the internal applicable consumption tax, fuel audit and a specific rate fixed at 39.19 EUR per hectolitre.".
"The undertakings concerned may address their refund application at the service of customs from the first working day respectively after the end of the first and the second half of each year and at the latest within three years following.
"The rebate is also available to undertakings established in another State member of the European Community which are able to justify that they have acquired diesel in France during the period covered by the refund and that this fuel has been used as fuel in vehicles assigned to the road passenger transit public transport."
II. - Companies referred to in the first paragraph of article 265 septies of the customs code can, exceptionally, get an advance on their application for refund of the domestic consumption tax on diesel in respect of total consumption during the second half of 2004. The amount of this advance is equal to 90% of the refunds obtained in respect of the first half of 2004.
During the filing of claims related to the second half of 2004, the customs service establishes either the amount of tax to be refunded, the amount of the advance paid too much to charge on the next application for refund.
III. - Operators of public road public transport of passengers referred to in the first paragraph of article 265 g of the customs code can get an advance as set forth in II.
IV. - Heads operating and agricultural company involved in development of a holding or a farming business on an individual basis or in a corporate setting, affiliated to the sickness, disability and maternity insurance of persons self-employed persons in agricultural occupations in application of article L. 722 - 10 of the code rural or affiliated with the social contributions of seafarers to the title of the shellfish corporations with agricultural activity within the meaning of articles L. 722 - 1 to L. 722 - 3 of the same code and the use in common of agricultural equipment cooperatives whose equipment is used on farms for work defined in articles L. 722 - 2 and L. 722 - 3 of the same code, the persons liable of the solidarity contribution referred to in article l 731 - 23 of the same code can get on a refund of the domestic consumption tax applied to gas oil used as condition of employment on their part, and benefiting the privileged rates provided by table B of article 265 of the code of customs, acquired between July 1 and December 31, 2004.
The amount of the refund is fixed at EUR 4 per hectolitre.
The applications for reimbursement made by the persons mentioned in the first subparagraph will be sent to the authorities and bodies designated by decree under conditions which will be laid down.


Article 34 the 2 of article 221 of the general tax code is supplemented by a paragraph worded as follows: "However, the transfer of registered office in another Member State of the European Community, that it is accompanied or not the loss of legal personality in France, does not the consequences of termination of business."


Section 35 on 2 of article 237 sexies of the general code of taxes is as follows: "2. the provisions of the 1 apply to delay penalties related to receivables and debts incurred from the date of entry into force of Act No. 2001-420 of 15 May 2001 on new economic regulations."


Article 36 i. - The eleventh paragraph of 5 ° of article 39 of the general tax code 1 is supplemented by two sentences thus written: "the amount of the allocation to the reserve may not exceed EUR 15 million per period of 12 months, in respect of each fiscal year, plus where appropriate a fraction equal to 10% of the allocation to the allowance determined under the conditions provided for in the previous sentence. However, for companies whose average length of rotation of stocks, weighted by materials and products, is more than a year, the ceiling set in the previous sentence is multiplied by this mean duration in months, divided by twelve. "II. - the provisions of I are applicable for the determination of the result of the exercises ended effective September 22, 2004.


Section 37 i. - The labour code is thus amended: 1 ° L 118-3-1 article became article L. 118-3-2;
2 ° article L. 118-3-1 is thus restored: «art.» L 118-3-1. -Payments to the Treasury by a person or company liable for payment of the apprenticeship levy in order to fulfill all or part of the latter as well as those referred to in articles L. 119-1-1 and L. 119-1-2 are donated to the national fund for development and modernization of the training referred to in article L. 118-2-3. "II. - general code of taxes is amended as follows:

1 ° in 1 of article 224, the words: "is registered to the budget of the State to receive the allocation under the Act" are replaced by the words: «, net expenditures admitted exemption pursuant to articles 226 bis, 227, 227 bis, is paid to the national fund for development and modernization of the training referred to in article 118-2-3 of the labour code»;
2 ° A article 229, the date: "30 April" is replaced by: '31 May ';
3 ° after 1599 section d, it is inserted a 1599 section d as follows: «art.» 1599 d a. - i. - There shall be a contribution to the development of learning whose product is donated to the regional funds learning and continuing vocational training referred to in article l. 4332-1 of the general code of territorial communities.
"This contribution is payable by the persons or undertakings liable of the apprenticeship levy in accordance with article 224 of this code.
«She sits on remuneration deductions for tax tax for learning in accordance with articles 225 and 225 A paid from January 1, 2004.» It shall be calculated at the rate of 0.06% for remuneration in 2004, 0.12% for compensation paid in 2005 and 0.18% for wages paid as of 1st January 2006.
"The amount of the contribution is paid to collectors recognised organisations referred to in article 118-2-4 of the labour code before 1 March of the year following the year of the payment of wages." Failing payment or insufficient payment no later than the above date, the amount of the contribution is paid to the accounting officer of the Directorate General taxes, upon the filing of the declaration provided for in article 229 of the present code, plus of observed failure.
"The organizations referred to in the preceding paragraph shall return to branch accountant taxes moneys pursuant to the same paragraph no later than March 31 of the same year.
«II. - expenses referred to in articles 226, 227 and 227 bis, are not permitted in exemption of the contribution mentioned in the I.. The provisions of articles 229, 229, 229 B of the first paragraph of article 230 (b), articles 230 C, 230 D, 230 G and I and III of article 1678 d shall apply to this contribution. » ;
4 ° the V of article 1647 is supplemented by a c worded as follows: ' c. 2% on the amounts of the apprenticeship levy paid to the national fund for development and modernization of learning under the 1 article 224 and article 226 (b), as well as on the amount of the contribution to the development of learning referred to in article 1599 d has. "III. -Article L 4332-1 du code Général des collectivités territoriales is amended as follows: 1 ° the 1 ° is supplemented by a paragraph worded as follows: ' the appropriations referred to in the preceding paragraph shall be reduced in 2005, 2006 and in 2007 amounting to EUR respectively 197,92 million, 395,84 million and 593,76 million euros in 2005 values and to be indexed each year according to the rate of change of the total of operation allocation. ";
2 ° after the 4th, he inserted a 5 ° as follows: «5 ° the proceeds of the contribution to the development of learning provided for in article 1599 d A of the general tax code.
"Each region as well as the territorial collectivity of Corsica receives a share of the proceeds of this contribution; This share represents a fraction of the rate of the contribution applied to the national base; This fraction is calculated in proportion to the share of staffing, deleted in accordance to the 1 ° above, that each region as well as the collectivity of Corsica has collected in 2004. The distribution between the regions and the territorial community of Corsica of the proceeds of the contribution thus calculated shall be fixed by joint order of the Minister of the Interior and Ministers of labour and the budget. "IV. - the Government will present each year, until 2007, to the Parliament a report on the implications of 1 ° to 5 ° of article l. 4332-1 of the general code of territorial communities and propose the necessary adjustments in the case of gap greater than 1% from the amount of the performance of the contribution to the development of learning established in article 1599 d A of the general tax code and the amount of credits deleted pursuant to 1 ° of article l.. 4332-1 of the code General of territorial communities.


Article 38. - The monetary and financial code is thus amended: a. - article L. 214 - 36 is amended as follows: 1 ° to 1, the words: ' securities giving access directly or indirectly in the capital of companies which are not admitted to the negotiations on a regulated market french or foreign' shall be replaced by the words: 'of equity securities, or grant access to the capital. issued by companies that are not accepted for negotiations on a french or foreign financial instruments market, which is operated by a market operator or a provider of investment services or any other similar body foreign»;
2 ° A the first sentence of the 2 b, the word: "regulated" shall be replaced by the words: "mentioned in 1."
3 ° 3 reads as follows: "3. are also eligible for the investment provided for in the 1 quota, within the limit of 20% of the assets of funds, tracks capital, or giving access to capital, admitted to trading on a market mentioned in 1 a State party to the agreement on the European economic area, issued by companies whose market capitalization is less than EUR 150 million. '' Market capitalization is valued according to the average of the opening prices of the sixty trading days preceding the investment. A decree in Council of State determines the modalities for the implementation of this evaluation including when first listing or corporate restructuring operation. » ;
4 ° the 4 is amended as follows: has) the words: «on a regulated market» shall be replaced by the words: "on a french or foreign financial instruments market, which is operated by a market operator or a provider of services of investment or any other foreign similar body";
(b) it is complemented by a sentence as follows: «the period of five years is however not applicable if the securities of the company admitted to listing meet the requirements of 3 to the date of this quotation and the Fund respects, taking into account these titles, the limit of 20% mentioned audit 3.»
B. - Article L. 214 - 41 is amended as follows: 1 ° the I is amended as follows: a) in the first paragraph, after the words: 'European Community' shall be inserted the words: ", or in another State party to the European economic area agreement concluded with the France a tax treaty that contains a clause for administrative assistance to combat fraud or tax evasion."
(b) in the same paragraph, the words: "five hundred" are replaced by the words: "two thousand";
(c) in the fourth paragraph, the words: ' 3', are deleted, and the words: "to respect", shall be inserted the words: "of the IA to this article and";
2 ° after I inserted an IA and a ter I an I c as follows: "IA. -Are also eligible to the mentioned 60% investment quota to the I, within the limit of 20% of the assets of the Fund, the titles mentioned at article L. 214 3 - 36, provided that the issuer meets the conditions mentioned in the I, with the exception of that relating to the non-cotation.
'I ter. -Are taken into account for the calculation of the quota of the I mentioned investment equity securities mentioned in 3 of article L. 214 - 36 issued by companies which have as a main purpose the holding of financial shares and which meet the conditions of the first paragraph of the I, with the exception of the non-cotation.
"These titles are retained in the investment quota of 60% and for calculation of the 20% limit laid down in the IA to the extent of the percentage of direct investment of the assets of the issuer in companies that meet the conditions set out in the I and IA, on terms laid down by Decree in Council of State. However, for the assessment of these participations capital requirement referred to in the first paragraph of the I, it need not account for the participation of the parent referred to in the first subparagraph.
'I c. -Are also taken into account for the calculation of the investment quota I shares or equity securities or giving access to the capital issued by companies meeting the conditions of the first paragraph of the I mentioned in: "-which were intended solely to hold participations in companies that meet the conditions listed in the I.. However, for the assessment of the condition relating to the capital of these participations referred to in the first paragraph I, it is not taken into account the participation of the parent referred to in the first subparagraph, and the requirement to b of the I can also be appreciated by the body referred to this same b at the level of the company mentioned in the first subparagraph under conditions laid down by Decree;
"- and whose cash loans are less than 10% of their net assets.
"A decree in Council of State specifies the modalities for the calculation of the condition relating to the exclusivity of the object referred to in the second subparagraph."
C. - Article L. 214-41-1 is amended as follows:

1 ° to the first paragraph of the 1, after the words: 'European Community' shall be inserted the words: ", or in another State party to the European economic area agreement concluded with the France a tax treaty that contains a clause for administrative assistance to combat fraud or tax evasion,"
2 ° the 1 is supplemented by a paragraph worded as follows: ' when the securities of a company held by a local investment fund are admitted to trading on a market mentioned in 1 of article L. 214 - 36, they continue to be eligible for the investment quota of 60% for a period of five years from their admission. "
3 ° to 2, the words: "3, 4 and" are deleted.
II. - The general code of taxes is amended as follows: a. - in the first paragraph of II of article 163 bis G, the words: "regulated other than regulated values of growth of the European economic area markets, or compartments of values of growth in these markets, whose list is fixed by order of the Minister responsible for the economy", are replaced by the words : "french financial instruments or foreign whose operation is ensured by a market operator or a provider of investment services or any other foreign similar body, or admitted to trading on such a market of a State party to the agreement on the EEA European if their market capitalization, valued on terms laid down by Decree in Council of State, particularly in the case of first listing or corporate restructuring operation. by reference to the average of the opening of the sixty trading days immediately preceding the issuance of the warrants, is less than EUR 150 million.
B. - II of article 163 quinquies B is amended as follows: 1 ° to 1 ° and the first bis 1st paragraph, after the words: 'European Community' shall be inserted the words: ", or in another State party to the European economic area agreement concluded with the France a tax treaty that contains a clause for administrative assistance to combat fraud or tax evasion. , » ;
2 ° to the first paragraph of the 1st bis, the words: "giving access to the capital of» are replaced by the words: ' capital or giving access to capital or shares, which are not admitted to trading on a market mentioned in 1 of article L. 214 - 36 of the French monetary and financial code issued by of", and the words: "whose shares are not admitted to negotiations on a regulated french or foreign. "are deleted;
3 ° 1 bis ° a is supplemented by the words: ", with the exception of those mentioned in 3 of article L. 214 - 36 of the monetary and financial code.
4 ° after the 1st bis, he is reinstated a 1 ° ter reading as follows: ' 1 ter ° are also taken into account for the calculation of the investment quota of 50% referred to in 1 ° securities capital, admitted to the negotiations in a market in the conditions of 3 of article L. 214 - 36 of the monetary and financial code, issued by companies having their registered office in a Member State of the Community European. , or in another State party to the European economic area agreement having entered into a tax agreement with the France that contains an administrative assistance clause combating fraud or tax evasion, which are subject to the tax under the conditions of ordinary law or would be liable under the same conditions if the business was carried on in France and who have as a main purpose the holding of financial shares. These titles are retained in the investment quota of 50% and for the calculation of the 20% limit laid down in article L. 214 - 36 supra at competition of the percentage of direct investment of the assets of the investee in eligible companies to the 50% quota of 3, on terms laid down by Decree in Council of State. » C. - article 980 bis is amended as follows: 1 ° the 4 ° and 4 ° bis are repealed;
2 ° 4 ° ter reads as follows: '4 ter ° to purchases and sales transactions involving securities of companies whose market capitalisation does not exceed EUR 150 million. Market capitalization is valued according to the average of the opening prices of the last sixty trading days of the year preceding that in which the operations are performed. A decree in Council of State determines the implementing of this assessment, particularly in the case of first listing or corporate restructuring operation. »
D. - 1. The second paragraph of article 982 reads as follows: "the same people must hold a directory on which they are chronologically each operation."
2. the first subparagraph of article 983 reads as follows: «persons mentioned in article 982 are required to pay monthly the amount of the fee due pursuant to section 978 during the filing of the declaration of their operations, which the model is determined by ministerial order.»
E. - in 1 of the I of article 208 (d), after the words: 'European Community' shall be inserted the words: ", or in another State party to the agreement on the European economic area has with the France a tax convention that contains a clause for administrative assistance to combat fraud or tax evasion", and the words: "regulated french or foreign" are replaced by the words : "of financial instruments french or foreign, which is operated by a market operator or a provider of investment services or any other similar body foreign".
III. - 1 ° of section 1-1 of Act No. 85-695 of 11 July 1985 containing various economic and financial provisions is amended as follows: 1 ° in the second paragraph, the word: "regulated" shall be replaced by the words: 'of financial instruments french or foreign, which is operated by a market operator or a provider of investment services or any other similar foreign body. "
2 ° the third subparagraph is amended as follows: has) the words: "shares, shares, redeemable bonds, convertible bonds or certificates of" are replaced by the words: "equity securities or shares or securities capital or providing access to capital, which are not admitted to trading on a market referred to in the second paragraph, issued by of";
(b) after the words: 'European Community' shall be inserted the words: ", or in another State party to the European economic area agreement concluded with the France a tax treaty that contains a clause for administrative assistance to combat fraud or tax evasion,"
(c)) the words: "whose securities are not admitted to the negotiations on a french regulated market or foreign," shall be deleted;
3 ° after the third paragraph, inserted a paragraph worded as follows: "are eligible for the quota of investment provided for in the third paragraph, within the limit of 20% of the net assets of the company's venture capital, equity securities or giving access to capital, admitted to trading on a market mentioned in the second paragraph of a State party to the agreement on the European economic area. issued by companies which meet the conditions laid down in the third paragraph above, except that relating to the non-cotation, whose market capitalization is less than EUR 150 million. Market capitalization is valued according to the average of the opening prices of the sixty trading days preceding the investment. A decree in Council of State determines the implementing of this assessment, particularly in the case of first listing or corporate restructuring operation. » ;
4 ° the b reads as follows: ' b) shares or equity securities or giving access to capital, which are not admitted to trading on a market referred to in the second subparagraph, issued by companies having their seat in a State of the Community European, or in another State party to the agreement on the European economic area concluded with the France a tax treaty that contains an administrative to combat fraud assistance clause or. tax evasion, which are subject to corporate income tax under the conditions of law common to the standard rate or which would subject there under the same conditions if the business was carried on in France and that are intended solely to hold participations: "1. in companies that meet the requirements so that their securities are included in the 50% quota. with the exception of those referred to in the fourth subparagraph, in the case of direct participation of the venture capital company, 2. Either in companies which meet the conditions referred to in the first paragraph of the b and which were intended solely to hold stakes in companies that meet the conditions laid down in 1; "5 ° c is repealed;
6 ° to the d, the word: "regulated" shall be replaced by the words: "referred to in the second subparagraph";
7 ° after the d, inserted an e as follows:

"e) the titles of capital, admitted to the negotiations in a market in the conditions of the fourth paragraph, issued by companies having their seat in a State of the Community European, or in another State party to the agreement on the European economic area has with the France a tax convention that contains a clause of administratively combating fraud or tax evasion. which are subject to corporate income tax under the conditions of law common to the standard rate or which would subject there under the same conditions if the business was carried on in France, and which have as a main purpose to hold financial stakes. The securities of these companies are retained in the investment quota of 50% of the company of venture capital and for the calculation of the 20% limit laid down in the fourth paragraph to the extent of the percentage of direct investment of the assets of the issuer in companies which meet the conditions laid down to ensure that their titles are included in the 50% quota for the direct participation of the venture capital company , on terms laid down by Decree in Council of State. » ;
8 ° antepenultimate paragraph is amended as follows: has) the words: «on a regulated market» shall be replaced by the words: "on a french or foreign financial instruments market, which is operated by a market operator or a provider of services of investment or any other foreign similar body";
(b) it is complemented by a sentence as follows: "the period of five years is however not applicable if the securities of the company admitted to listing meet the conditions of the fourth paragraph to the date of this quotation and the venture capital company respects, taking into account these titles, the limit of 20% mentioned in the fourth paragraph."
IV. - When at the date of entry into force of the provisions of this section, a mutual risk fund, a mutual investment in innovation fund, a local investment fund or a venture capital firm holds securities listed on one of the regulators of growth of the European economic area or compartment of values of growth in these markets , or on a non-regulated market french or foreign financial instruments, which is operated by a company of market provider of investment services or any other similar foreign agency as stated in article L. 214-1 - 36 of the monetary and financial code and the second paragraph of 1 ° of section 1-1 of Act No. 85-695 of 11 July 1985 containing various provisions of economic and financial in their drafting of this article eligible for their investment of 50% or 60% quota, these titles continue to be taken into account for the calculation of these quotas in the conditions and deadlines in articles L. 214 - 36, L. 214 - 41 and L. 214-41-1 of the code and in section 1-1 of Act No. 85-695 of 11 July 1985 in their preparation prior to this Act.
The 20% limit mentioned in 3 of article L. 214 - 36 Code monetary and financial, to the IA article L. 214 - 41 in the fourth paragraph of 1 ° of article l. 1 of Act No. 85-695 of 11 July 1985 supra and the same code applies not to the mutual funds at risk and mutual funds investment in innovation approved by the financial markets authority or reported to this body before November 26, 2004 , as well as existing venture capital firms before that date. For the purposes of this provision, and subject to the first subparagraph, defined tracks to 3 of article L. 214 - 36 of the monetary and financial code, to the IA to article L. 214 - 41 of the same code, and in the fourth paragraph of 1 ° of section 1-1 of Act No. 85-695 of 11 July 1985 are eligible for the quota of mandatory investment of these funds or companies when they are subscribed or acquired from the date of entry into force of the provisions of this article, for a maximum period of five years from their subscription or acquisition.
V. - The provisions of the I, III and IV and A to C and E II shall apply from the date of removal in France of the new market.
The provisions of the D of II apply to operations referred to in section 978 of the general code of taxes which are carried out from December 25, 2004.


Article 39 i. - Article 125-0 A of the general tax code is amended as follows: a. - the I is amended as follows: 1 ° in the second paragraph, after the words: 'The products attached to bills or contracts', shall be inserted the words: "mentioned in the I" and this paragraph becomes an I;
2 ° in the third paragraph, the words: 'indent' are replaced by the words: "IA" and the third to sixth paragraphs are grouped in an IB.
3 ° to the seventh preambular paragraph, after the words: 'code insurance', shall be inserted the words: "mentioned in the I", and after the words: "eight years", shall be inserted the words: ", entered into before January 1, 2005."
4 ° f reads as follows: "f. shares, admitted to the negotiations in a market of financial instruments, which is operated by a company of market provider of investment services or any other similar body abroad, of a State party to the European economic area agreement, issued by companies carrying out an activity referred to in article 34 other than those mentioned in the sixth paragraph of article 44 I sexies and whose capitalization scholar is inferior to. EUR 150 million. Market capitalization is valued according to the average of the opening prices of the sixty trading days preceding the investment. A decree in Council of State determines the implementing of this assessment, particularly in the case of first listing or corporate restructuring operation. » ;
5 ° in the fourteenth paragraph, after the words: 'European Community' shall be inserted the words: ", or in another State party to the European economic area agreement concluded with the France a tax treaty that contains a clause for administrative assistance to combat fraud or tax evasion,"
6 ° the seventh to fifteenth paragraphs constitute a 1 c;
7 ° the sixteenth to eighteenth paragraphs shall become the second, third and fourth paragraphs of the I;
8 ° to the nineteenth preambular paragraph, the words: ' I' shall be replaced by the words: "of the I-I d' and this paragraph becomes an e I.
B. - The fifteenth paragraph of the I, it is inserted after an I read d: "d I". -1. Are exempt from tax on the income products attached to bills or contracts capitalisation and investments of the same kind mentioned in the I subscribed as of January 1, 2005, of a duration equal or more than eight years in which premiums are represented by one or more units of account consisting of units or shares of undertakings for collective investment in transferable securities governed by articles L. 214 - 2 and following of the French monetary and financial code , or organizations of the same kind established in another Member of the Community European, either in a State non-member of this community party to the agreement on the European economic area concluded with the France a tax treaty that contains a clause of administratively to combat fraud or tax evasion and benefit from the mutual recognition procedure of authorisation provided for by directive 85/611/EEC of the Council , of 20 December 1985 on the coordination of the laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), and whose assets is made up at least 30%: "a. actions not covered by the 3 I of article L. 211 - 1 of the monetary and financial code listed on a market of financial instruments, whose operation is provided by a market operator or a provider of services of investment or any other similar body foreign of a State party to the European economic area agreement;
"b. rights or warrants of subscription or attribution attached to the actions mentioned in the a;
"c. shares or shares of undertakings for collective investment in transferable securities referred to in the first subparagraph whose asset is more than 75% in securities and rights referred to in a and b;
"d. shares of mutual funds at risk which fulfil the conditions laid down in article II 163 quinquies B, fund local investment referred to in article L. 214-41-1 of the monetary and financial code of mutual in innovation funds referred to in article L. 214 - 41 of the same code, and shares of venture capital companies which fulfil the conditions laid down in section 1-1 of Act No. 85-695 of 11 July 1985 containing various economic provisions. and financier;
"e. shares or units issued by companies engaged in an activity referred to in article 34 of the present code whose securities are not admitted to the negotiations in a market of financial instruments french or foreign, which is operated by a market operator or a provider of investment services or any other similar body abroad, provided that the Subscriber of the purchase or contract. , his or her spouse and their ascendants and descendants do hold together during the bon or contract, directly or indirectly, more than 25% of the rights in the company's profits or have not held such participation at a time any during the five years preceding the subscription of the good or contract;

"f. shares, admitted to the negotiations on a market of financial instruments, which is operated by a company market an investment services provider or any other foreign similar body, of a State party to the agreement on the European economic area, issued by companies carrying out an activity referred to in article 34 and with a market capitalization is less than EUR 150 million. Market capitalization is valued according to the average of the opening prices of the sixty trading days preceding the investment. A decree in Council of State determines the implementing of this assessment, particularly in the case of first listing or corporate restructuring operation;
«g. Fund units or shares of companies mentioned in d, whose asset is more than 50% in securities mentioned in the e. «» The titles and rights mentioned in the a, b, e and f must be issued by companies that have their headquarters in a Member State of the European Community, or in another State party to the agreement on the European economic area has with the France a tax convention that contains a clause of administratively combating fraud or tax evasion , and which are subject to corporate income tax under the conditions of law common to the standard rate or would be under the same conditions if they pursued their activity in France.
"The titles mentioned in the d to g must represent 10% or more of the assets of each undertaking for collective investment in transferable securities whose units or shares are units of the good account or contract, the titles mentioned in e and g representing at least 5% of the same assets.
"Regulations or the articles of Association of undertakings for collective investment in transferable securities referred to in the first subparagraph include respect for the investment proportions laid down in the tenth preambular paragraph and paragraph. It is same for agencies and corporations referred to in c and g regarding the proportions of investment referred to in those paragraphs.
' 2. where bodies for collective investment in transferable securities and corporations referred to in the first paragraph and the c and g of the 1 uses financial instruments futures transactions, as well as any other temporary assignment or acquisition of securities operation, these organizations or companies must adhere to, in addition to the investment rules of the asset under the 1. the minimum investment proportions referred to in the first and tenth paragraphs and the c and g 1, calculated by retaining the numerator value of eligible securities to these proportions which they actually perceive products. A decree in Council of State specifies the procedures for calculation and the supporting documents to be produced by the agencies or companies concerned.
«3. the bills or contracts referred to 1 may also provide that a portion of the premiums paid is assigned to the acquisition of rights which are not expressed in units of account or that are expressed in units other than those mentioned in the first paragraph of 1.» For these bills or contracts, investment proportions that must meet the unit of account referred to in the first subparagraph of 1 are equal to the proportions laid down in the same 1 multiplied by the ratio between the premium paid and the share of the premium represented by the unit of account referred to above. "II.-transformation of a good or contract funding or a placement of the same nature in good or contracts referred to I d of article 125-0 A of the general tax code results in all cases the tax of an outcome consequences. However, this provision is not applicable for the processing of bills or contracts referred to the I c of the same article and other bills or contracts referred to in article 125-0 A supra I effective from January 1, 2003, in good or contracts referred to the supra d I where this transformation is the result of a supplementary agreement entered into before July 1, 2006. The products listed on the bills or contracts, other than those in units of account - mentioned in the second paragraph of article L. 131 1 of the insurance code, at the time of their processing shall be assimilated to premiums paid for the application of the provisions of articles L. 136 - 6, L. 136 - 7, L. 245 - 14 and L. 245 - 15 of the code of social security, articles 15 and 16 of Ordinance No. 96-50 dated January 24, 1996 relating to the repayment of the social debt as well as 2 ° of article 11 of Act No. 2004-626, June 30, 2004 on solidarity for the autonomy of older persons and persons with disabilities, when under these same provisions these products were subjected to upon registering an account, levies and contributions applicable to this date.
III. - Where the date of entry into force of this Act, the undertaking for collective investment in transferable securities referred to in the first paragraph of the I c of article 125-0 A of the general tax code holds the assets of the securities mentioned in the thirteenth preambular paragraph of the same article as drafted prior to the entry into force of this Act, these titles continue to be taken into account in the proportions of investment under the c supra I.
IV. - A decree in Council of State lays down detailed rules for the application of B of I, and II, and especially the conditions in which it can be proceeded to the repurchase of the warrants or contracts referred to I d of article 125-0 A of the general code of taxes or the conversion between the rights which are not expressed in units of account or that are expressed in units of account other than those referred to in the first subparagraph of 1 of I d of article 125 - 0a and those expressed in units of account mentioned in this same paragraph.


Article 40 i. - I of article 2 of Act No. 92-666 of 16 July 1992 the stock savings plan is amended as follows: 1 ° to b of 1, the words: "in other States members of the European Community' shall be deleted;
2 ° to the c of the 1A, after the words: ' Community European», the word: 'enjoying' shall be replaced by the words: ", or in a non-Member State of the community party to the European economic area agreement concluded with the France a tax treaty that contains a clause for administrative assistance to combat fraud or tax evasion, receiving";
3 ° to 2, after the words: ' Community European ', shall be inserted the words: ", or in a State not a member of this community party to the agreement on the European economic area has with the France a tax convention that contains a clause from administrative to combat assistance against fraud or tax evasion,".
II. - A decree in Council of State sets out the conditions that must meet the agencies listed in the c of 1 bis of the I of article 2 of Act No. 92-666 of 16 July 1992, supra, their manager or their representative to third parties to enable their unitholders or shareholders to justify the eligibility of their investment into equity savings plan.
III. - The provisions of this article are applicable from 1 January 2005.


Section 41 i. - General code of taxes is thus amended: a. - section 5 of chapter I of title III of part II of book I reads as follows: "Section 5" licence fee «Art»» 1605 - i. - effective January 1, 2005, is hereby established for the benefit of companies and public establishments covered by articles 44, 45 and 49 of law No. 86 - 1067 of 30 September 1986 on freedom of communication, a charge known as licence fees.
«II. - the audiovisual licence fee is due: "1 ° by all persons liable to the tax in respect of a furnished room assigned to accommodation, the condition to hold on 1 January of the year during which the licence fee is due a receiving television apparatus or device openings the TV reception for private home use.» This condition is regarded as completed once the debtor has not stated, in the conditions laid down to 4 ° of article 1605 bis, that he had not any such machine or device;
2 ° by all physical persons other than those referred to in 1 ° and legal persons, in the condition to hold on 1 January of the year during which the licence fee is due a reception apparatus for television or a device in premises located in France.
"III. the amount of the licence fee is 116 EUR for the metropolitan France and 74 EUR for overseas departments.
«Art.» 1605 bis. -For the purposes of 1 ° of the II of article 1605: "1 ° a single licence fee is due, regardless of the number of television receivers or similar devices which are equipped with the furnished premises to the dwelling for which the debtor and her children attached to his household tax in accordance with article 6 3 are charged to tax housing;
«2 ° receive an adjustment of the licence fee, the persons exempt or degrevees of the housing tax in application of the 2 ° and 3 ° of article 1408 II, I, III and IV of article 1414 and article 1649;

«3 ° persons exempted from the licence fee at December 31, 2004, pursuant to A and B of IV of article 37 of the Finance Act 2004 (No. 2003 - 1311 of 30 December 2003), other than those referred to in 2 ° of this article, benefit from an adjustment of the licence fee in respect of the year 2005. ''
"For the years 2006 and 2007, the benefit of this rebate is maintained for these liable when:" a. the condition of non-taxation in the income tax is satisfied for all revenues collected to the year preceding that in which the licence fee is due;
"b. the condition of occupation of housing under article 1390 is met;
"c. the person liable is not liable to the tax of solidarity on fortune to the year preceding that in which the licence fee is due;
'4 ° (a). People who have no television reception apparatus or device openings the TV reception must indicate on the declaration of incomes underwritten the year during which the licence fee is due;
«b. when taxable persons to the housing tax in respect of a furnished room assigned to housing do not subscribe on their behalf a statement of income, they are liable to pay the licence fee unless they indicate to the IRS that this room is not equipped with a receiving device TV or similar device;
«5 ° the licence fee is payable by the person on whose behalf the housing tax is established.
"The notice of imposition of the licence fee is issued with the housing tax relating to the principal residence of the debtor or, if no notice of taxation for a main residence with one another that main housing-related. However: "a. when the person in the name of which residential tax is established cohabit with people who are not part of their household, the licence fee is due for the reception apparatus for television or held similar devices in the home, by the persons liable of the housing tax;
' b. where the housing tax is established on behalf of several persons belonging to various tax shelters, the licence fee is due for the receivers television or held similar devices, by one or other of these people;
«v. when the receiver TV or similar device is held in a furnished room assigned to the dwelling, occupied as other than main housing and imposed the tax on behalf of several people who belong to different tax shelters and who hold no device in their main residence, these persons must designate one of them who will be liable for payment of the licence fee. ". Failing, the licence fee is payable by persons whose name is focused on the related to this local residential tax assessment notices;
«6 ° (a). When a broadcasting licence fees was due in 2004, it is paid, subject to article 1681 B, annually and in advance, only once and for a period of twelve months. This period is counted from the anniversary date of the first day of the period in respect of which it was due in 2004.
«b. the licence fee is not due when, on the date of the beginning of the period of twelve months referred to the, the debtor died, is more taxable to the housing tax for furnished premises assigned to the housing as a result of a move abroad or has more a receiver TV or similar device.»
"A single licence fee is due when the liable personally imposed on the tax for their principal residence occupy on the date of the beginning of the period of twelve months referred to in the a, the same principal residence;
"7 ° control, recovery, litigation, guarantees, security rights and privileges are governed as in the housing tax.
«Art.» ter 1605. -For the purposes of the 2 ° of II of article 1605: "l ° the licence fee is due for each receiver TV or device openings the TV reception held to January 1 of the year in which the licence fee is due. '' However: "a. a reduction shall be applied at the rate of 30% on the licence fee due for each of the points of view from the third and until the 30th, then by 35% over the licence fee due for each of the points of view from the thirty-first. This count is operated by institution;
"b. the hotels and tourism the annual period not exceeding nine months receive a reduction of 25% on the licence fee determined in accordance with the a;
"c. the amount of the licence fee applicable to the devices installed in the drinking places to consume on the spot of 2nd, 3rd and 4th categories referred to in article l. 3331-1 of the code of public health is equal to four times the amount fixed in the III of section 1605 of the present code;
«2 ° do not fall within the scope of the licence fee: "a. the materials used for the needs of services and television organizations provided for in titles I, II and III of Act No. 86 - 1067 of 30 September 1986 on freedom of communication and installed in vehicles or premises of the services or agencies;
«b. materials held for research, production and marketing of these devices;
"c. materials used in accordance with the provisions of article 706-52 of the code of criminal procedure;
"d. material held by public educational institutions or private under contract of association with the State, provided that they are used for purposes strictly school premises which are usually delivered teachings;
"e. the materials held in the official premises of diplomatic and consular missions and international organizations located in France;
"f. equipment kept on board ships and aircraft providing long haul;
"g. devices operating in closed circuit for reception of signals other than those issued by companies covered by titles II and III of Act No. 86 - 1067 of 30 September 1986 supra;
"h. materials held in the offices of the National Assembly and the Senate;
«3 ° are exempted from the licence fee the following organizations: ' a. legal persons governed by public law for their activities not subject to the tax on added value in application of the provisions of the first paragraph of article 256 (b) of this code;
«. charitable associations for persons in situations of exclusion;
"institutions and social and medico-social services covered by article L. 312 - 1 of the code of social action and managed by a public person and empowered families to receive recipients of social assistance in application of articles L. 313 - 6 and L. 313-8-1 of the same code;
"d. institutions and social and medico-social services covered by article L. 312 - 1 of the code of social action and families managed by a private person when they were entitled to receive recipients of social assistance in application of articles L. 313 - 6 and L. 313-8-1 of the same code;
"e. health facilities covered by titles IV and VI of book I of part VI of the code of public health;
«4 ° when the device or the receiving device is leased from a company, the tenant should the licence fee at the rate of a twenty-sixth of the rate set out in III of section 1605 of the present code, per week or part week rental. ".
"The tenant pays the licence fee into the hands of the rental in addition to the rental company.
The rental company reverse it amount of royalties collected in the service of the authority to collect the licence fee under the conditions laid down in the 5 ° and 6 ° of this article;
«5 ° natural or legal persons referred to in 2 ° of article 1605 II and liable to pay value added tax declare the licence fee from the tax authority responsible for recovery which they depend: "a. on the annex to the declaration referred to in article 287 1 filed in respect of the month of March or the first quarter of the year in which the licence fee is due;
"b. on the annual statement referred to 3 article 287 registered during the year in which the licence fee is due, for providers imposed tax on the value added as simplified taxation procedures;
"c. on the annual return referred to in 1 ° of the I of article 298 bis and filed in the course of the year in which the licence fee is due, for farmers imposed tax on the value added according to the simplified scheme referred to in this article. For those those accountable who have exercised the option provided for in the third paragraph I of article 1693, the licence fee is declared on the declaration lodged in respect of the first quarter of the year in which it is due.
'Payment of the licence fee is made no later than on the date deadline for submission of the reports mentioned in the a to c;

«6 ° the natural or legal persons referred to in 2 ° of article 1605 II and not liable to pay value added tax report and pay the licence fee to the agency responsible for recovery which record their headquarters or principal establishment using the annex to the declaration under article 287 1, no later than 25 April of the year in which the licence fee is due;
«7 ° (a). When a broadcasting licence fees was due in 2004, it is paid annually and in advance, only once and each twelve month period. This period is counted from the anniversary date of the first day of the period in respect of which it was due in 2004.
"b. the licence fee is not due for periods of twelve months after opening the final cessation activity. This provision is not applicable to merge operations as defined in 1 ° of article 210-0 A I;
«8 ° control, recovery, litigation, guarantees, security rights and privileges are regulated as in the value added tax.
«Art.» 1605 c. -Traders, manufacturers and importers in taxable receivers are required to subscribe a declaration on the occasion of any sale of this material by their customers.
"This obligation also to public and departmental officers on the occasion of the auction of these materials and businesses engaged in the resale or the sale of taxable receivers of opportunity.
"A collective statement is underwritten by the persons identified in the first and second paragraphs of this article. This collective statement includes the individual declarations of each purchaser and should be addressed to the authority for the control of the licence fee within 30 days of the sale. This declaration must state the date of purchase, the identity of the purchaser, his date and place of birth. A copy of this statement must be kept for three years by the above designated professionals and presented to any requisition of agents of the Treasury or the administration of taxes.
"Sales professionals are exempted from declaration.
«Art.» 1605 d. -1. Inaccuracies in the statements provided for in the 4 ° of article 1605 entail the application of a fine of EUR 150.
'2. the omissions or inaccuracies in the statements under 5 ° and 6 ° of article 1605 or lack of subscription of these statements in a timely manner entail the application of a fine of EUR 150 per reception apparatus for television or similar device.
'3. the failure to produce within the time of the declaration referred to in article 1605 c entails the application of a fine of EUR 150. When the declaration is not filed within 30 days of a first formal demand, the fine is EUR 150 per reception apparatus for television or similar device. Omissions in the statements involve the application of a fine of EUR 150 per reception apparatus for television or similar device.
"4. the implementation, recovery and litigation of the fines provided for in 1 and 2 are governed by the same rules as those applicable to the tax to which they relate.
"The fine provided for in 3 is pronounced by the Treasury and recovered on the basis of a title by an authorising officer designated by order of the Minister in charge of the budget. His litigation is followed by the public Treasury. "B. - article 1647 is complemented by a read XI:"XI. -For attitude and recovery costs, the State carries out a 1% levy on the amount of the fee referred to in article 1605 I. However, for 2005, this rate is set at 2%. » C. - after article 1681, inserted a section 1681 ter (b) worded as follows: «art.» 1681 ter b. - the option under the first subparagraph of article ter 1681, when it is exercised, is also valid for the recovery of the licence fee due by the persons mentioned in the 1 ° of II of section 1605. In this case, the provisions of the first four paragraphs of article 1681 B and articles 1681 C to 1681 E apply to the sum of the dwelling and the licence fee tax. «D. - after article 1770 g, inserted a section 1770 h which reads as follows: «art.» 1770 h. -The establishments referred to in article L. 96 E, the book of tax procedures who voluntarily refrains from providing the information requested by the administration under the control of tax under section 1605 of the present I code or that have provided inaccurate or incomplete information are liable to a fine of EUR 15 per inaccurate or missing information. This fine is imposed by the Treasury and recovered on the basis of a title by an authorising officer designated by order of the Minister in charge of the budget; his litigation is followed by the public Treasury. «II. - the book of tax procedures is amended as follows: 1 ° after article L. 16 B, it an is inserted L. 16 C worded as follows: «art.» L. 16 C - Treasury agents, concurrently with the agents of the tax administration, ensure the control of tax under section 1605 of the general tax code I. To this end, they may ask taxpayers all information, justification or clarification relating to the written statements.
"Operations carried out by the public Treasury agents do not constitute an audit of accounts within the meaning of article L. 13. ';
2 ° after article L. 61A, inserted a section L. 61 (b) worded as follows: «art.» L. 61 B - 1. Where Treasury agents find failure, an inaccuracy, an omission or concealment in the elements as a basis for the calculation of tax under section 1605 of the general code I taxes, corresponding enhancements are performed following the procedure in contradictory correction defined in articles L. L 57. 61.
' 2. where a breach of the obligations under articles 2A and 1605 1605 ter of the general tax code is found, the agents referred to 1 may maintain a record authentic until evidence to the contrary, which must be made in the manner provided in the last paragraph of article 537 of the code of criminal procedure. ';
3 ° after article L. 96 D, it an is inserted L. 96 E as follows: «art.» L. 96 e. - Settlements broadcasters or distributors of pay TV services are required to provide administration, upon its request, the contracts of some of their clients strictly necessary for the establishment of the base of the licence fee. This information consist exclusively of the identity of the customer, his address and the date of the contract. A decree in Council of State sets the terms and conditions of this communication. » ;
4 ° after article L. 172 E, inserted an article L. 172 F as follows: «art.» L. 172 F - for the expected audiovisual royalty I of section 1605 of the general code of taxes, the right to recovery of the administration shall be exercised until the end of the third year following that in which the licence fee is due. "III. - a decree in Council of State sets out the arrangements for the application of this article.


Section 42 i. - General code of taxes is thus amended: 1 ° in the first paragraph of article 1599 C, the words: "effective January 1, 1984," are deleted, and the words: "for the benefit of the departments', shall be inserted the words:"in which vehicles must be registered,";
2 ° bis 1599 I article reads as follows: «art.» 1599 IA. -The differential tax on motor vehicles is payable either at the opening of the period, taxation, or at the expiration of one of the three quarterly periods commencing on 2 December, 1 March and 1 June, during which the vehicle subject to a first put into circulation in metropolitan France and the overseas departments or ceases to be in a position to benefit from an exemption or waiver. However, it is not due for the period in question if, between August 15 and November 30, the vehicle is the subject of a first putting into circulation or ceases to benefit from an exemption or waiver. » ;
3 ° article 1599 J reads as follows: «art.» 1599 J. -The differential tax on motor vehicles is liquidated in the light of a declaration signed on printed matter provided by the administration and filed within the time limits laid down by order of the Minister in charge of the budget, the tax accountant designated by the administration in the Department which depends the person liable. » ;
4 ° after article 1599 J, inserted a 1599 K section as follows: «art.» 1599 k. - the differential tax on motor vehicles is recovered and controlled under the same procedures and the same penalties, guarantees, sureties and privileges as the value-added tax.
'Claims are presented, educated and judged according to the rules applicable to that same tax.';
5 ° a article 1599 h, references: '1599 I and 1599 J' shall be replaced by references: "and 1599 1599 K I."
6 ° 1736 section, the reference: "1840 N c" is replaced by the reference: "1840 N ter ';
7 ° the 1840 N article c is hereby repealed.
II. - The book of tax procedures is amended as follows: 1 ° to 3 ° of article L. 56, the words: ", and differential tax on motor vehicles laid down in article 1599 C of the general code of taxes ' shall be deleted;

2 ° to 3 ° of article L. 66, after the words: "to turnover taxes", shall be inserted the words: "and to the differential tax on motor vehicles.
III. - The provisions of this section come into force on 1 March 2005.


Article 43 the general code of taxes is thus amended: 1 ° 4 ° of article 302 D I 1 is supplemented by two paragraphs and a table as follows: "However, cigarettes from the Estonia, the Hungary, the Latvia, the Lithuania, the Poland, the Slovakia, the Slovenia and the Czech Republic. , as well as other products from the Czech Republic tobacco, tobacco intended for the rolling of cigarettes and other tobacco smoking from Estonia, acquired to the conditions of the domestic market of these Member States and introduced in France, are subject to the right of consumption referred to in article 575, for quantities in excess of those that would be admitted free if the products coming from third countries to the Community European.
"The provisions of the preceding paragraph shall apply for each country of origin and type of product listed in the table below, until the end of the derogation period granted to these Member States to postpone the application of the minimum levels of taxation, as they result from the directives 92/79/EEC of the Council, of 19 October 1992 on the approximation taxes hitting cigarettes and no. 92/80 / EEC '. , October 19, 1992, on the approximation of taxes on manufactured tobacco other than cigarettes: "You can consult the table in OJ No. 304 of 31/12/2004 text number 1";
2 ° 4 ° of 2 of the same article I reads as follows: '4 ° in the cases mentioned in 4 ° of 1, by the person who holds these products;'.


Article 44 article 71 of the amending finance law for 2003 (No. 2003) - 1312 of 30 December 2003 is amended as follows: i. - the A is amended as follows: 1 ° in the second paragraph of the I after the words: "the proceeds of this tax is affected," shall be inserted the words: "to the Development Committee of French industries of furniture, hereinafter referred to as the Committee,';
2 ° in the third paragraph of the I, the words: «Act No. 48 - 1228, on July 22, 1948» are replaced by the words: "Law No. 78-654 of 22 June 1978 concerning professional economic development committees, and Act No. 48-1228, on July 22, 1948.
3 ° in the fourth paragraph of the I, the words: 'the industrial technical centres' are replaced by the words: "every body".
4 ° the first sentence of the first paragraph of II reads as follows: "the tax is payable by manufacturers, established in France, the sector of furniture and import products, by the person designated as the recipient real goods on the customs declaration or severally, by the Customs declarant acting under a mandate of indirect representation. as defined by article 5 of the Community customs code. » ;
5 ° the VII reads as follows: "(VII). -The rate of the tax is set at 0.20%. Its product is assigned to 70% to the Committee, to 24 per cent in the wood and furniture Technology Centre and 6% in the technical Centre of mechanical industries. » ;
6 ° the last paragraph of the VIII is deleted;
7 ° to the IX, the words: "Association for coordination and development of consumer goods" are replaced by the words: 'the Committee ';
8 ° the first paragraph of the X reads as follows: 'the Committee covers the fee, for its own account and on behalf of the industrial technical centres mentioned in the I, with the exception of that which is due on imported products.';
9 ° the third the X paragraph reads as follows: "all the operations related to the recovery of the tax and the payment of the share of its proceeds to the industrial technical centres mentioned in the I made the subject of a separate in the accounts of the Committee accounts.";
10 ° in the fourth paragraph of the X, the words: 'the association' and 'concerned technical centre' are replaced by the words: 'the Committee' and 'Committee '.
11 ° the last three paragraphs of the X are replaced by two paragraphs thus written: "when it is due on imported products, the tax is recovered by the administration of the Customs and rights indirect, according to the rules, guarantees and penalties provided for by the customs code. The proceeds of the levy is paid monthly to the Committee, which ensures the repayment on the part of tax their returning to the industrial technical centres mentioned in the I.
'The tax will not update recovery when its annual amount is less than or equal to EUR 20.';
12 ° the first sentence of the first paragraph of the XI reads as follows: 'the Committee control, for its own account and on behalf of the industrial technical centres mentioned in the I, the declarations provided to the VIII.';
13 ° in the second sentence of the first paragraph of the XI, the word: «them» is replaced by: 'sound '.
14 ° to the third and fourth paragraphs of the XI, the words: 'concerned technical centre' shall be replaced by the word: 'the Committee '.
15 ° in the sixth paragraph of the XI, the words: 'technical centres' are replaced by the words: "of the Committee".
16 ° the first sentence of XII reads as follows: "When it comes to imported products, the contentious claims for tax base are treated by the Director of the Committee."
II. - B is amended as follows: 1 ° the second paragraph of the I reads as follows: "the proceeds of this tax is assigned to the Committee interprofessional development of industries of leather, leather goods and footwear, hereinafter referred to as the Committee, and technical center leather shoe leather. ';
2 ° the third paragraph of the I reads as follows: «It is designed to finance the tasks assigned to such bodies by law No. 78-654 of 22 June 1978 concerning professional economic development committees, and Act No. 48 - 1228, on July 22, 1948, establishing the legal status of the industrial technical centres.»;
3 ° in the fourth paragraph of the I, the words: 'the technical Centre of the leather' are replaced by the words: "every body".
4 ° the first sentence of the first paragraph of II reads as follows: "the tax is payable by manufacturers established in France of the products of the sector of leather, leather goods, of the glove and shoe and, import, by the person named as the recipient real goods on the customs declaration or severally, by the Customs declarant acting under a mandate of indirect representation. as defined by article 5 of the Community customs code. » ;
5 ° the VII is supplemented by a sentence as follows: "his product is assigned to 45% to the Committee and to 55% technical centre leather shoe leather goods. ';
6 ° the last paragraph of the VIII is deleted;
7 ° to the IX, the words: "Association for coordination and development of consumer goods" are replaced by the words: 'the Committee ';
8 ° the first paragraph of the X is as follows: "the Committee covers the fee, for its own account and for the technical centre leather shoe leather goods, with the exception of that which is due on imported products. ';
9 ° the third the X paragraph reads as follows: 'the all operations related to the tax and the payment of the share of its product back to the technical Centre leather shoe leather fait l'objet a separate accounts in the accounts of the Committee.';
10 ° in the fourth paragraph of the X, the words: 'the association' and 'Technical leather Centre' are replaced by the words: 'the Committee' and 'Committee '.
11 ° the last three paragraphs of the X are replaced by two paragraphs thus written: "when it is due on imported products, the tax is recovered by the administration of the Customs and rights indirect, according to the rules, guarantees and penalties provided for by the customs code. The proceeds of the levy is paid monthly to the Committee, which ensures the repayment on the part of the tax due to the technical Centre leather shoe leather.
'The tax will not update recovery when its annual amount is less than or equal to EUR 20.';
12 ° the first sentence of the first paragraph of the XI reads as follows: "the Committee controls, for its own account and on behalf of the technical Centre leather shoe leather, the declarations provided for in the VIII.»
13 ° to the third and fourth paragraphs of the XI, the words: 'Technical leather Centre' shall be replaced by the word: 'the Committee '.
14 ° the XI is supplemented by a paragraph worded as follows: ' the right of resumption of the Committee applies until 31 December of the third year following that during which the tax became payable.';
15 ° the first sentence of XII reads as follows: "When it comes to imported products, the contentious claims for tax base are treated by the Director of the Committee."
III. - The C is amended as follows: 1 ° in the second paragraph of the I after the words: "the proceeds of this tax is affected," shall be inserted the words: ' the Committee of development of watchmaking, jewellery, jewellery and goldsmithing, hereinafter referred to as the Committee, and ";
2 ° the third paragraph of the I reads as follows: «It is designed to finance the tasks assigned to such bodies by law No. 78-654 of 22 June 1978 concerning professional economic development committees, and Act No. 48 - 1228, on July 22, 1948, establishing the legal status of the industrial technical centres.»;
3 ° in the fourth paragraph of the I, the words: 'the technical Centre of the watch industry' are replaced by the words: "every body".

4 ° the first sentence of the first paragraph of II reads as follows: "the tax is payable by manufacturers and retailers established in France of products in the sector of watchmaking, jewellery, jewellery and of goldsmithery and, to the importation by the person designated as the recipient real goods on the customs declaration or severally, by the Customs declarant acting under a mandate of indirect representation. as defined by article 5 of the Community customs code. » ;
5 ° the VII reads as follows: "(VII). -The rate of the tax is set at 0.20%. Its product is set to 75% the Committee and 25% in the technical Centre of the watch industry. » ;
6 ° to IX, the words: "Association for coordination and development of consumer goods" are replaced by the words: 'the Committee ';
7 ° the first paragraph of the X reads as follows: «the Committee covers the fee, for its own account and on behalf of the technical Centre of the watch industry, with the exception of that which is due on imported products.»;
8 ° the third the X paragraph reads as follows: 'all operations related to the tax and the payment of the share of its proceeds to the technical Centre of the watch industry is under separate accounts in the accounts of the Committee.';
9 ° to the fourth paragraph of the X, the words: 'the association' and 'Technical Centre of the watch industry' are replaced by the words: 'the Committee' and 'Committee '.
10 ° the last three paragraphs of the X are replaced by two paragraphs thus written: "when it is due on imported products, the tax is recovered by the administration of the Customs and rights indirect, according to the rules, guarantees and penalties provided for by the customs code. The proceeds of the levy is paid monthly to the Committee, which ensures the repayment on the part of the tax due at the technical Centre of the watch industry.
'The tax will not update recovery when its annual amount is less than or equal to EUR 20.';
11 ° the first sentence of the first paragraph of the XI reads as follows: "the Committee control, for its own account and on behalf of the technical center of the watch industry, statements under VIII.";
12 ° in the third, fourth and sixth paragraphs of the XI, the words: 'Technical Centre of the watch industry' shall be replaced by the word: 'the Committee '.
13 ° the first sentence of XII reads as follows: "When it comes to imported products, the contentious claims for tax base are treated by the Director of the Committee."
IV. - The D is amended as follows: 1 ° in the second paragraph of the I, the words: 'in the french textile and clothing Institute' are replaced by the words: "to the Committee of development and promotion of clothing, hereinafter referred to as the Committee.
2 ° in the third paragraph of the I, the words: 'law No. 48 - 1228, on July 22, 1948, establishing the legal status of the industrial technical centres' are replaced by the words: "Law No. 78-654 of 22 June 1978 concerning professional economic development committees.
3 ° in the fourth paragraph of the I, the words: "the french textile and clothing Institute" shall be replaced by the words: 'the Committee ';
4 ° the first sentence of the first paragraph of II reads as follows: "the tax is payable by manufacturers established in France of products in the sector of clothing and, import, by the person named as the recipient real goods on the customs declaration or severally, by the Customs declarant acting under a mandate of indirect representation. as defined by article 5 of the Community customs code. » ;
5 ° 4 ° of IV reads as follows: "4 ° sales of products, services and operations between companies owned more than 50% by the same company, or between the company and its subsidiaries held more than 50%, provided that the sales, services or operations to way by one or more of the companies in the group so defined from external companies , or directly to retail, are subject to tax when it is due. » ;
6 ° the last paragraph of the VIII is deleted;
7 ° to the IX and the first paragraph of the X, the words: "Association for coordination and development of consumer goods" are replaced by the words: 'the Committee ';
8 ° the third the X paragraph reads as follows: 'all operations related to the recovery of tax fait l'objet a separate accounts in the accounts of the Committee.';
9 ° to the fourth paragraph of the X, the words: 'the association' and ' the french textile and clothing Institute' are replaced by the words: 'the Committee' and ' the Committee '.
10 ° the second sentence of the eighth paragraph of the X is worded as follows: 'its rate is fixed by order of the Minister responsible for the budget in the 5% limit.';
11 ° the last three paragraphs of the X are replaced by two paragraphs thus written: "when it is due on imported products, the tax is recovered by the administration of the Customs and rights indirect, according to the rules, guarantees and penalties provided for by the customs code. The proceeds of the levy is paid monthly to the Committee.
'The tax will not update recovery when its annual amount is less than or equal to EUR 20.';
12 ° to the first paragraph of the XI, the words: «French textile and clothing Institute» are replaced by the words: 'the Committee ';
13 ° to the third, fourth and sixth paragraphs of the XI, the words: ' the french textile and clothing Institute' shall be replaced by the words: "of the Committee".
14 ° the first sentence of XII reads as follows: "When it comes to imported products, the contentious claims for tax base are treated by the Director of the Committee."
V. - 1 ° and 2 ° of the VII of the E read as follows: ' 1 ° for products from the sectors of mechanics, materials and consumables and welding the décolletage: 0.082%;
«2 ° for the metal construction industry products: 0.225%;
VI. - 2 g, the words: "The Association for coordination and development of consumer goods," shall be deleted.
VII. - I reads as follows: 'i. - the provisions of A to G shall apply to the charges which the chargeable is subsequent to 1 January 2005.'


Article 45 for 2005, the amount and the allocation of solidarity for water sampling, established by II of section 58 of the Finance Act for 2000 (No. 99) - 1172 of 30 December 1999 are identical to those laid down in article 38 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003.


Article 46 article 96 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003 is amended as follows: 1 ° at the end of the III year: "2005" is replaced by the year: '2006 '.
2 ° the III is supplemented by a paragraph worded as follows: "However, agencies and corporations referred to in the first paragraph of 4 ° of article 207 of the general code of taxes 1 may opt for early application provisions of the I in the exercises ended effective January 1, 2005.» This option is irrevocable. » ;
3 ° it is supplemented by an IV which reads as follows: "(IV). -For the application of the provisions of the first subparagraph of article 221 bis of the general tax code, the second condition mentioned in this subparagraph is not required of corporations that cease completely or partially to be subject to the rate provided for in the second paragraph I of article 219 of the same code because of the provisions of this article I. The provisions of article 111 bis of the code do not apply to those same companies. "II. - resources affected. - provisions relating to the territorial communities Article 47 I. - article l. 2334-4 du code Général des collectivités territoriales is amended as follows: 1 ° the second sentence of the first paragraph reads as follows:"it is increased by the amount collected the previous year in respect of the share of the lump sum allocation provided for in the sixth paragraph (3 °) article l. 2334-7 off amount corresponding to the compensation provided for in 2 ° bis II of article 1648 of the general code of taxes as drafted prior to the law of finances for 2004 (No. 2003 - 1311 of 30 December 2003), or the amounts broken down in accordance with the thirteenth paragraph of this article. » ;
2 ° after the first paragraph, inserted a paragraph as follows: 'the financial potential of a commune is equal to its potential tax, plus the amount of the lump sum allocation collected by the municipality the previous year, excluding the projected share in (3 °), sixth paragraph of article l. 2334-7. It is applicable reduced levies on the product of local direct taxes mentioned in the last paragraph of article l. 2334-7 suffered the previous year. For the commune of Paris, it is reduced by the amount of mandatory participation in expenditure on aid and health of the Department in the last administrative account. » ;
3 ° in the second paragraph, the words: "the preceding paragraph" are replaced by the words: "of the first subparagraph.";
4 ° in the sixth paragraph, the words: «As from the year of promulgation of Act No. 99 - 1126 of 28 December 1999 amending the general code communities territorial and on taking into account of the general population census of 1999 for the allocation of appropriations from the State to local communities, for the determination of the tax potential», are replaced by the words : "A beginning in 2005, for the determination of the tax potential."
5 ° the seventh and eighth paragraphs read as follows:

«1 ° the basics of business tax found in each joint Member the year preceding his belonging to a public establishment of inter-municipal cooperation pursuant to the taxation provided for in article 1609 h (c) of the general tax code are taken into account in its financial potential, subject to the provisions of the tenth paragraph.»
«Are also taken into account the basics of business tax located on the area of economic activity observed in each joint Member the year preceding his belonging to a public establishment of inter-municipal cooperation applying the tax regime under the II to article 1609 quinquies C of the general tax code.»
6 ° the tenth preambular paragraph reads as follows: "2 ° the difference between the bases of business tax from an institution who have opted for the tax regime provided for in article 1609 h (c) of the general tax code, or the basics of business tax located on the area of economic activity of an establishment who have opted for the tax regime under the II to article 1609 quinquies C of the same code on one hand, and the sum of the bases of business tax calculated pursuant to 1 °, on the other, is distributed among all the common members of the institution in proportion to their population. » ;
7 ° the twelfth preambular paragraph reads as follows: "the tax potential mentioned in the eighth and ninth paragraphs is increased on the part of the endowment of compensation provided for in the first paragraph of article l. 5211-28-1 perceived by the public of inter-communal cooperation the previous year, corresponding to the amounts previously collected in respect of I of D of section 44 of the finance law for 1999 (No. 98-1266 of 30 December 1998) before sampling carried out pursuant to the 1 to III of article 29 of the finance law for 2003 (No. 2002) - 2035 of December 30, 2002. This part is divided between the common members of the public establishment of inter-municipal cooperation in proportion to the business tax base decreases, in each of these municipalities, used in the calculation of the compensation provided for in the I of D of section 44 of the finance law for 1999 supra. The amount so obtained is reduced levy suffered by the public establishment of inter-municipal cooperation in application of the 1 of article 29 of the 2003 Finance Act III, distributed between the municipalities in proportion to their population. » ;
8 ° to the thirteenth preambular paragraph, the year: "2004" is replaced by the year: '2005' and the word: 'eleventh' is replaced by: 'twelfth '.
II. - In the same code: a. - the words: 'tax potential' shall be replaced by the words: 'financial potential': 1 ° in the fifth and thirteenth paragraphs of article l. 2334-4;
2 ° to the sixth (2 ° of the III), fourteenth (IV), twenty-first (V) and twenty-second (V) paragraphs of article l. 2334-14-1;
3 ° in the second paragraph of article L. 2334-17 (1 °);
4 ° to the eighth (4 °) and thirteenth (4 ° b) paragraphs of article L. 2334-21;
5 ° to the first, third (1 °) and sixth (4 °) paragraphs of article L. 2334-22;
6 ° to the third and sixth paragraphs of article L. 2334-33;
7 ° in the second paragraph of article L. 2334-34;
8 ° in the third paragraph of article L. 2334-40;
9 ° to the first paragraph of article l. 2335-1;
10 ° to the second (I), fourth (1 ° of the I), fifth (2 ° of the I), sixth (3 ° of the I), eighth and twelfth subparagraphs of article L. 2531-13;
11 ° to the fifth (1 ° of II) paragraph of article L. 2531-14;
12 ° to the first paragraph of article L. 5334-16.
B. - in the second paragraph (I) of article L. 2531-13, the words: "tax potential" are replaced by the words: "financial potential.
III. - The same code is amended as follows: a. - the first and second paragraphs of article l. 2334-7 are replaced by fourteen paragraphs thus written: "as from 2005, the lump sum allocation includes:"1 ° an endowment of base designed to hold account of expenses related to the size of its population. "
"For 2005, this baseline is equal for each municipality to the product of its population by an amount of EUR 60 per capita at 120 EUR per capita in increasing function of the population of the commune, under conditions laid down by Decree in Council of State.
"As of 2006, the endowment per capita collected in respect of baseline increases at a rate fixed by the Committee of local finance, equal to more than 75% of the rate of progress of the whole of the overall allocation of operating resources;
«2 ° an allocation proportional to surface area, equal to EUR 3 per hectare in 2005 and EUR 5 per hectare in the municipalities located in mountain areas. As of 2006, this amount evolves according to the indexing rate set by the local finance for basic staffing Committee. As of 2005, the amount of this staffing collected by the municipalities of Guyana cannot exceed triple the amount they collect in respect of the staffing of base;
«3 ° the amounts corresponding to the amounts previously collected in respect of I of the D of section 44 of the finance law for 1999 (No. 98) - 1266 of 30 December 1998 and of 2 ° bis II of article 1648 B of the general tax code as drafted prior to the Finance Act for 2004 (No. 2003 - 1311 of 30 December 2003).» In 2005, these amounts are indexed for the municipalities that benefit from a rate of 1%. As of 2006, these amounts are progressing at a rate fixed by the Committee of local finance, equal at most to 50% of the rate of growth of all the resources of the total allocation of operation;
"When a municipality ceases, as of 2005, to belong to a grouping of municipalities applying the provisions of section 1609 h (c) of the general tax code, the municipality receives under the present 3 ° a portion of the amounts collected by the group in respect of the allocation of compensation laid down in article l. 5211-28-1 of the present code." This share is calculated based on the amount of business tax to the municipalities that join or leave the grouping used in the calculation of the compensation provided for in article 44 of the 1999 Finance Act I of D database. This share is reduced, where appropriate, based on the share of the levy suffered by the group pursuant to the first paragraph of III of article 29 of the finance law for 2003 (No. 2002) - 1575 on December 30, 2002 which was calculated from the basics of business tax of France Telecom in this municipality;
«4 ° coverage. This warranty is paid in 2005, where appropriate, when the amount in the a below is greater than the amounts mentioned in the b. It is equal in 2005 to the difference between: a. the amount of lump sum staffing seen in 2004 and indexed at a rate of 1% excluding the amounts of compensation referred to 3 °;
«b and the sum of base and proportional to the area staffing staffing calculated in application of 1 ° and 2 °.
"As of 2006, this warranty evolves according to a rate equal to 25% of the rate of progress of the whole of the overall allocation of operating resources.
"The growth rate of the lump-sum allocation is equal to the rate of evolution of the sum of the components of this allocation compared to the sum of the amounts paid the previous year in application of the preceding paragraphs, excluding the amounts provided to 3 °. For the purposes of this provision in 2005, the amount of the lump sum allocation taken into account in the 2004 title is equal to the total amount of the lump-sum Endowment paid in 2004, excluding the amounts corresponding to the compensation previously collected pursuant to I of D of section 44 of the finance law for 1999.
"For the calculation of the guarantee of the municipalities that experienced in 2004 a general census or an initial additional census, reference is made in the amount of baseline off gain related to the growth of the population found at the end of the census.
"For the calculation of the guarantee of Commons having known in 2004 a census further confirmation, the amount of the allocation standard to take into account in respect of a corresponds to the amount of the due lump allocation of 2004 by retaining the actually observed population at the end of the census's confirmation."
B. - Article L. 2334-10 reads as follows: «art.» L. 2334-10. -In the case of modification of the territorial limits of Commons causing population changes, the allocations to basic returning to each of these communes are calculated in accordance with article l. 2334-7, taking into account the new populations. » C. - article L. 2334-11 reads as follows: «art.» L. 2334-11. -In the case of merger of municipalities, the basic staffing and staffing proportional to the area of the municipality resulting from the merger are calculated in accordance with article l. 2334-7. The population taken into account is equal to the sum of the populations of the municipalities that merged. The guarantee is calculated the first year by the addition of the amounts paid to the municipalities the year before the merger, and indexed according to the evolution of the guarantee rate set by the local Finance Committee. The amount mentioned in the 3 ° of article l. 2334-7 perceived by the verbandsgemeinde is equal to the addition of the amounts collected by the previous common to this title, indexed according to the evolution rate set by the local Finance Committee. "D. - article L. 2334-12 reads as follows:

«Art.» L. 2334-12. -In the case of division of municipalities, basic staffing and staffing proportional to the area returning to each municipality are calculated in accordance with article l. 2334-7 retaining its new population and surface area. The amounts mentioned in 3 ° and 4 ° of article l. 2334-7 are calculated in proportion to the population of each municipality. "IV. - the same code is amended as follows: 1 ° the fifth to tenth paragraphs and the last paragraph of article l. 2334-7 shall be deleted;
2 ° article l. 2334-7-1 is repealed;
3 ° in the second paragraph of article l. 2334-7-2, the words III: ' the penultimate"shall be replaced by the words:"to the last ".
4 ° article l. 2334-9 is amended as follows: a) the first subparagraph is deleted;
(b) in the second paragraph, the words: 'notwithstanding the preceding subparagraph,' shall be deleted;
5 ° the third paragraph of article L. 2334-13 shall be deleted;
6 ° to the I of article L. 2574-12, the words: 'the first paragraph of article l. 2334-9,' shall be deleted;
7 ° to the first paragraph of article l. 5211-28-1, the words: «as the lump sum allocation laid down in article l. 2334-7» are replaced by the words: 'according to the rate mentioned by 3 ° of article l. 2334-7 ';
8 ° in the second paragraph of article l. 5211-28-1, the words: ' the rate of evolution of the lump sum allocation' shall be replaced by the words: 'according to the rate mentioned by 3 ° of article l. 2334-7 ';
9 ° in the second paragraph of article L. 5211-35, the words: «articles l. 2334-7 and l. 2334-9» are replaced by the words: "of article l. 2334-7.
V. - by way of derogation from the provisions of articles l. 1613-2 and l. 2334-1 of the general code of territorial communities, share the communes and public establishments of inter-municipal cooperation in respect of regularisation of the overall staffing of operations for 2003 just increase the amount of the total allocation of municipalities and their groupings functioning in distribution in 2005.
VI. - The general code of territorial communities is amended as follows: a. - article l. 2334-14-1 is amended as follows: 1 ° the 1 ° of III reads as follows: '1 ° financial potential per capita is lower than the average financial potential per capita increased by 5% of all the communes belonging to the same demographic group;';
2 ° in the last sentence of the penultimate paragraph of the III, the words: 'tax is less than one-third the tax potential' shall be replaced by the words: "financial is 15% lower than the financial potential" and the percentage: '80% ' is replaced by the percentage: '90% '.
3 ° to the first paragraph of the IIIA, the words: ' referred to ' are replaced by the words: "mentioned to";
4 ° in the second paragraph of V, the words: ' 20% ' shall be replaced by the words: "by 15% ';
5 ° after the V, it is inserted a VI as follows: "VI. -Where a common stops in 2005 to be eligible for the main part or the increase of the national staffing of equalization, it collects in 2005 and 2006, as collateral, an endowment equal to 100% and 50% of the amount received in 2004 the title of staffing which it lost eligibility.
"When in 2005 the attribution to the title of the main part or the increase of the national allocation of equalization to an eligible municipality decreased compared to 2004, this municipality receives a guarantee in respect of the main or the increase, part to benefit in 2005 from the amount collected in 2004.";
6 ° the VI and VII respectively become the VII and VIII.
B. - the sub-section 3 of section 1 of chapter IV of title III of Book III of part II is amended: 1 ° article L. 2334-21 is amended as follows: has) is inserted after the c, a d as follows: "d) of a multiplier coefficient of 1.3 for Commons located rural revitalization zones such as defined at section 1465 of the general tax code. ';
(b) it is complemented by two well written paragraphs: "when a municipality ceases to be eligible in 2005 for this fraction of the staffing of rural solidarity, it collects in 2005 and 2006, for security purposes, an equal allocation, respectively, to two thirds and one third of the amount collected in 2004.
«When in 2005 a municipality naming decreases over a third compared to 2004, this municipality receives, in 2005 and 2006, a further guarantee to receive, respectively, two-thirds and one-third of the amount collected in 2004.»;
2 ° article L. 2334-22 is supplemented by two well written paragraphs: "when a municipality ceases to be eligible in 2005 for this fraction of the staffing of rural solidarity, it collects in 2005 and 2006, for security purposes, an equal allocation, respectively, to two thirds and one third of the amount collected in 2004.
«When in 2005 a municipality naming decreases over a third compared to 2004, this municipality receives, in 2005 and 2006, a further guarantee to receive, respectively, two-thirds and one-third of the amount collected in 2004.»;
3 ° in the fifth paragraph of article L. 2334-22 (3 °), the words: "number of students under compulsory education preschool, domiciled in the municipality" shall be replaced by the words: "number three to sixteen years children residing in the municipality, established in the last census.
VII. - A. - article 29 of Act No. 85 - 1268, 29 November 1985 on the overall allocation of operating is amended as follows: 1 ° the first paragraph reads as follows: "the communes of New Caledonia, French Polynesia, the territorial collectivity of Saint Pierre and Miquelon and Wallis and Futuna territorial constituencies benefit from the provisions of articles l. 2334-1, l. 2334-2, l. 2334-7 L. 2334-8 and L. 2334-10 to L. 2334-12 of the general code of territorial communities. They receive a share in the allocation of development under the conditions laid down in articles L. 2334-13 and l. 2334-14-1 of the code. » ;
2 ° in the second paragraph, the words: ' territory or of each territorial community ' shall be replaced by the words: "community of overseas or New Caledonia."
3 ° in the third paragraph, the word: 'administrative' is replaced by: "territorial".
B. - In II of article l. 2334-14-1 of the general code of territorial communities, three times, after the words: "overseas departments", shall be inserted the words: ", from New Caledonia, French Polynesia, the territorial collectivity of Saint Pierre and Miquelon, Wallis and Futuna territorial exchanges.
VIII. – in articles l. 2334-14-1, l. 2563-4 and L. 2574-12 of the code as well as to article 29 of Act No. 85 - 1268, 29 November 1985 supra, rate: '10% ' is replaced by the rate: '33% '.
IX. Article L. 2531-13 of the code is amended as follows: a. - in the first paragraph of the I, the rate: '40% ' is replaced by the rate: '25% '.
B. - in the third paragraph (1 °) of the I, the figure: "1.4" is replaced by: '1.25 ';
C. - in the first and fourth paragraphs of the II, the figure: "3.5" is replaced by: '3 '.


Article 48 i. - Article l. 5211-28-1 of the general code of local authorities is supplemented by two well written paragraphs: "when, from 2005 onwards, the territory of a grouping of municipalities applying the provisions of section 1609 h (c) of the general tax code is amended, staffing compensation accruing to this grouping is increased or reduced depending on the amount of business tax from the municipalities that join or leave the group database. used in the calculation of the compensation provided for in the I of D of section 44 of the finance law for 1999 (No. 98) - 1266 of 30 December 1998.
"In case of withdrawal of Commons, compensation of the Group staffing is increased, where appropriate, based on the share of the levy suffered by it pursuant to the 1 to III of article 29 of the Finance Act 2003 (No. 2002 - 30 December 2002 1575) which was calculated from the bases of business tax from France Telecom to the municipalities who retire. ''
II. - The first paragraph II of article L. 5211-29 of the code is replaced by three paragraphs thus worded: "the evolution of the staffing per capita of the category of the agglomeration communities cannot be less than the forecast evolution of the consumer prices excluding tobacco associated Finance Bill.
"From 2005, the allocation per capita of the category of communities without application of the provisions of section 1609 h (c) of the general tax code evolves every year at a rate fixed by the Committee of finance local, between 130% and 160% of the rate for the staffing per capita of agglomeration communities. ''
"From 2005, the allocation per capita of the category of communities applying the provisions of section 1609 h (c) of the general tax code evolves every year at a rate fixed by the Committee of finance local, between 130% and 160% of the rate for the staffing per capita of agglomeration communities. ''
III. - The second paragraph of II of article L. 5211-29 of the code is complemented by a sentence as follows: "as from 2005, this amount is evolving at least according to the rate set by the Committee of local finances in accordance with the preceding paragraph. '.
IV. - The ninth paragraph of II of the same article is complemented by a sentence as follows:

"As of 2005, the average amount per inhabitant corresponding to the increase is changing at rates fixed by the Committee of local finances in accordance with the second paragraph of this II."
V. - Article L. 5211-30 of the code is amended as follows: 1 ° to the first paragraph of the I, the rate: '15% ' is replaced by the rate: '30% ', and the rate: '85% ' is replaced by the rate: "70%";
2 ° the last sentence of the first and fourth subparagraphs of II reads as follows: "It is increased by the amount, to the last known year of the appropriations for compensation provided for in the first paragraph of article l. 5211-28-1, excluding the amounts corresponding to the compensation provided for in 2 ° bis II of article 1648 du code Général B taxes as drafted prior to the Finance Act for 2004 (No. 2003 - 1311 of 30 December 2003).";
3 ° the III is amended as follows: has) in the second paragraph of 1 bis, the words: "reduced transfer costs" are deleted and there is added a sentence as follows: "for communities applying the provisions of section 1609 h (c) of the general tax code, these recipes are reduced by expenditures for transfer.";
(b) in the fourth paragraph, the words: ' the compensation provided for in the D of section 44 of the finance law for 1999 (No. 98 - 1266 of 30 December 1998)"shall be replaced by the words:"of the allocation of compensation provided for in the first paragraph of article l. 5211-28-1, excluding the amounts corresponding to the compensation provided for in 2 ° bis II of article 1648 (b) of the code Général des Impôts as drafted prior to the Finance Act for 2004 (No. 2003-1311 December 30, 2003). » ;
(c) in paragraph 8, the words: «of the compensation provided for in the D of section 44 of the finance law for 1999 supra» are replaced by the words: "of the provision of compensation provided for in the first paragraph of article l. 5211-28-1, excluding the amounts corresponding to the compensation provided for in 2 ° bis II of article 1648 (b) of the code Général des Impôts as drafted prior to the Finance Act for 2004 (No. 2003 - 1311 of 30 December 2003).";
(d) in the ninth preambular paragraph, before the words: "spending transfer", shall be inserted the words: «where applicable»;
4 ° the IV reads as follows: "(IV). -Transfer expenditure deductions to determine the coefficient of tax integration of the communities applying the provisions of article 1609 h C of the general code of taxes and agglomeration communities are the allocation of compensation and half the staffing of Community solidarity, laid down in the V and VI of the same article, such as that found in the last administrative account available.
"They are taken into account for these two categories of groups, to 75% in 2005 and 100% from 2006."
VI. - in the last paragraph of article L. 5211-32 of the same code, the words: 'urban from 2000 to 2002 communities, communities' shall be replaced by the words: "the communities of municipalities applying the provisions of section 1609 h (c) of the general tax code.
VII. - Article L. 5211-33 of the code is amended as follows: 1 ° the fourth to sixth subparagraphs of the I are deleted.
2 ° the 1 ° of II reads as follows: ' 1 ° A beginning in 2005, local communities are not pursuant to the provisions of section 1609 h (c) of the general tax code with the tax integration coefficient greater than 0.5 perceive an endowment per capita rising at least as the lump sum allocation provided for in article l. 2334-7 of this code. "
«Agglomeration communities and communities applying the provisions of section 1609 h (c) of the general tax code with the tax integration coefficient greater than 0.5 in 2005 perceive an endowment per capita rising at least as the lump sum allocation provided for in article l. 2334-7 of this code. As of 2006, this warranty apply when their tax consolidation coefficient is greater than 0.4; ».
VIII. - Article L. 5211-33 of the same code is supplemented by a paragraph worded as follows: "as of 2005, agglomeration communities, communities without application of the provisions of section 1609 h C of the general code of taxes, as well as local communities applying the provisions of the same article, whose per capita tax potential is at least 50% lower than the tax potential per capita of the category to which they belong can collect. from the second year of allocation of staffing in the same category, an allocation per capita lower than that seen the previous year. "IX.-the sixth paragraph II of article 11 of Act No. 80-10 on January 10, 1980, to development of local direct taxation is complemented by a sentence as follows:"this correction is however deleted the grouping in the calculation of the tax potential taken into account for determining the allocation of intercommunality received during the first year of adoption of the regime provided for in article 1609 h (c) of the general tax code. «Article 49 i. - the last two paragraphs of article l. 3334-3 of the general code of territorial communities are replaced by four paragraphs so written: "as from 2005, the lump-sum endowment of each Department, with the exception of the Department of Paris, consists of an allocation of basis and, where applicable, of a guarantee.»
"In 2005, each Department receives a basis equal to 70 EUR per capita endowment. He sees if a security equal to the difference between the amount that he would have received by applying to its fixed allocation of 2004 a growth rate equal to 60% of the rate of growth of all the resources of the total allocation of operation, on the one hand, and its allocation of basis for 2005, on the other hand.
"As of 2006, the amount of baseline per capita of each Department and, where appropriate, its warranty, evolve each year according to a growth rate set by the Committee of local finances between 60% and 70% of the growth rate of all the resources of the total allocation of operating. ''
From 2005 onwards, flat staffing of the Department of Paris is equal to the lump sum allocation that collected the previous year indexed according to the fixed rate of progression in application of the preceding two paragraphs."
II. - The same code is amended as follows: 1 ° article l. 3334-4 reads as follows: «art.» L. 3334-4. -Operation of the departments overall staffing includes an allocation of Equalization of staffing urban equalization provided for in article l. 3334-6-1 and the minimum operating supplies specified in article l. 3334-7.
"As of 2005, the annual increase of the balance of the overall allocation of operation of the departments after removal of the lump sum allocation provided in article l. 3334-3 and the staffing of compensation laid down in article l. 3334-7-1 is distributed by the Committee of local finances between urban equalization staffing and the staffing of minimum operation, subject in 2005. of the provisions of the fourth paragraph of article l.. 3334-7. ''
"For the purposes of the preceding paragraph in 2005, mass to which applies the choice of the local Finance Committee consists, for the staffing of equalization urban, total staffing of equalization perceived in 2004 by the urban departments, as defined in article l. 3334-6-1, and for the staffing of operating minimum, the total of the amounts of the allocation of Equalization and the staffing of minimum operation collected in 2004 by the departments referred to in article. L. 3334-7.
"The overseas departments benefit from a share of the allocation under the conditions defined in article l. 3443-1. ';
2 ° article l. 3334-6 is amended as follows: has) in the first paragraph, after the words: "(No. 98 - 1266 of 30 December 1998)", are added the words: «and the average for the last five years known products collected by the Department in respect of the charges laid down in 1 ° and 2 ° of article 1594 A of the general tax code»;
(b) in the same paragraph, the words: ", to the last known year of» are replaced by the words:" collected the previous year in respect of the portion of the lump sum allocation provided for in article l. 3334-3 corresponding to ';
(c) in the second paragraph, the words: "the preceding paragraph" are replaced by the words: "of the first subparagraph.";
(d) after the first paragraph, there shall be inserted a paragraph worded as follows: ' the financial department potential is equal to its potential tax plus the amounts collected the previous year in respect of the allocation of compensation provided for in article l. 3334-7-1 and the lump sum allocation provided for in article l. 3334-3, excluding the amounts previously collected in respect of the compensation provided for in the I of D of section 44 of the Finance Act for 1999 ";
(e) in the last paragraph, the words: 'tax potential' shall be replaced by the words: "financial potential.
III. - The same code is amended as follows: 1 ° before the 3334-7 article, inserted an article l. 3334-6-1 worded as follows: «art.» L. 3334-6-1. -Are considered urban departments for the purposes of this section the departments with population density greater than 100 inhabitants per square kilometre and the urbanization rate is greater than 65%. The rate of urbanization of reference is the last published on the occasion of the population census.

«Urban departments including the financial potential per capita is less than or equal to the double of the average financial potential per capita of urban departments benefit from an allocation of urban equalization.
"It is calculated for each eligible Department a synthetic index of resources and loads of the eligible urban departments taking into account:" 1 ° of the relationship between the financial potential per capita of all city departments and the financial potential per capita of the Department, as defined in article L. 3334-4;
«2 ° of the report between the proportion of total recipients of housing, as defined in article L. 2334-17, in the total number of units of the Department and this same proportion found in all of the urban departments;
«3 ° of the relationship between the proportion of the total of the beneficiaries of the minimum income for insertion in the Department and this same proportion observed in the whole of the urban departments, calculated by taking into account the population defined in the first subparagraph of article L. 3334-2;
«4 ° of the report between the average per capita income of all city departments and the income per capita of the Department, be calculated by taking into account the population defined in the first subparagraph of article L. 3334-2. '' Income taken into account is the last known taxable income.
"The departments are ordered according to the decreasing of their synthetic index value, on terms laid down by Decree in Council of State and taking account of amounts referred to in 1 °, 2 °, 3 ° and 4 °. The allocation to each eligible urban Department is determined on the basis of its population and its synthetic index.
"Staffing returning to urban departments which cease to fulfil the conditions of eligibility is equal, the first year, two-thirds of the Endowment collected the previous year and the second year, one third of this same endowment. '' The money required are paid on amounts allocated by local Finance Committee to the staffing of urban equalization. For the purposes of this provision in 2005 and 2006, are taken into account the amounts collected in 2004 in respect of the allocation of equalization provided for in article l. 3334-4 as drafted prior to the Act, 2005 (No. 2004) finance - 1484 of 30 December 2004.
"The urban departments whose financial potential per capita is higher than 150% of the average of the financial potential per capita of all city departments can see their endowment per capita grow by more than 5% from one year to the other. For the purposes of this provision in 2005, are taken into account the amounts collected in 2004 in respect of the allocation of equalization provided for in article l. 3334-4 in its previous to the above-mentioned 2005 finance law drafting.
"As of 2005, the eligible urban departments cannot collected in respect of the allocation of urban equalization, an allocation per capita greater than 120% of the collected the previous year. '' For the purposes of this provision in 2005, are taken into account the amounts collected in 2004 in respect of the allocation of equalization provided for in article l. 3334-4 in its previous to the above-mentioned 2005 finance law drafting.
«Availability generated by the implementation of the previous two paragraphs are distributed across the departments out of those undergoing a capping under these clauses.
"For 2005, decreasing compared to collected in 2004. in respect of the allocation of equalization under article l. 3334-4 as drafted prior to the finance law for 2005 supra, assignment to a Department this Department receives as non-renewable security, an allocation equal to the amount of staffing of perceived equalization in 2004. '' The money required are paid on the funds allocated to urban equalization staffing. » ;
2 ° article l. 3334-7 is amended as follows: has) the first paragraph is replaced by two paragraphs thus worded: "the minimum operation staffing is attributed to the departments do not meet the demographic conditions referred to in the first paragraph of article l. 3334-6-1.
' Cannot be eligible departments whose financial potential per capita is higher than the double of the average financial potential per capita of the departments determined pursuant to the first subparagraph. ";
(b) in the second paragraph, the words: 'tax potential' shall be replaced by the words: "financial potential."
(c) the third subparagraph is deleted;
(d) the fourth preambular paragraph reads as follows: "for 2005, the eligible departments cannot receive an endowment of minimum operating less than 106% or greater than 130% the amount collected the previous year. For 2005, the amount to be taken into account is the amount of allocation of equalization in 2004 by each Department, plus applicable minimum functioning staffing seen in 2004. ("e) the fourth paragraph, it is inserted after a paragraph as follows:" as from 2006, eligible organizations can collect an endowment of minimum operating less than perceived the year previous to or greater than 130% of the amount collected this year.» "IV. - in the second paragraph of article l. 3563-6 of the same code, the words: 'and the particular competition provided for in article l. 3334-7' are deleted.


Article 50 the Government will present to Parliament, before the end of the 2004-2005 regular session, a report on the implementation of the reform of the overall staffing of operation resulting from this Act and the staffing of urban solidarity resulting from the Act of programming for social cohesion.
This report will present distribution mechanisms and the distribution of the total allocation of operating results. It will measure the perequateurs effects of the implementation of reform and ways and means to improve it.
This report will present perspectives in medium-term evolution of the spontaneous breakdown of overall staffing operation and the impact of the security measures adopted.
This report will present the pros and cons of the distinction between the urban departments and others regarding the staffing of Equalization of the departments.
This report will present the advantages and disadvantages presented by the use of synthetic indices of resources and expenses by comparison to a possible separation of the endowments of equalizing resources from those of Equalization of burdens the objectives of equalization.
This report will evaluate the time necessary so that the Equalization device allows all departments to reach a balance of resources net of compulsory expenditure equal to 80% of the median of the said balance of metropolitan departments all.
It will appear in the light of the report whether or not the provisions on interdepartmental equalization contained in this Act called legislative changes.


Article 51 i. - II of article 57 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003 is amended as follows: 1 ° after the words: '2004', shall be inserted the words: "and in 2005";
2 ° the words: "form a whole which the amount is increased, the initial finance law for 2003 to the initial finance law for 2004" are replaced by the words: "form a whole which the amount is increasing at constant structure, of Finance Act original to initial finance law.
II. - in the twelfth paragraph IV of article 6 of the law of finances for 1987 (No. 86) - 1317 of December 30, 1986, after the words: '2004', shall be inserted the words: "and in 2005".


Article 52 read more on this article...

The financial transfers of competence compensation II of article 119 of Act No. 2004-809 of 13 August 2004 on local responsibilities and freedoms occurs under the following conditions: i. - resources allocated to the regions and the territorial collectivity of Corsica to the title of this compensation consist of part of the proceeds of the domestic tax on petroleum products. This share is obtained for all regions and the territorial collectivity of Corsica, by application of a fraction of the rate of domestic consumption tax on petroleum products to the quantities of fuel sold each year throughout the national territory.
The fraction of rates referred to in the preceding subparagraph is calculated so applied to the quantities of fuel sold throughout the territory in 2004, it will lead to proceeds equal to the right to compensation for all of the regions and the territorial collectivity of Corsica as defined in I of section 119 of the Act No. 2004-809 of 13 August 2004.
To the knowledge of the final amounts of the amounts of fuels and the aforementioned rights to compensation, this fraction of tariff is set at: a) 0.98 EUR per hectolitre, for the high-grade unleaded;
b) 0.71 EUR per hectolitre, for the diesel.
The final level of this fraction is arrested by the next Finance Bill after knowledge of the final amounts of compensation rights.

Each region and the territorial collectivity of Corsica are a product of domestic tax on petroleum products corresponding to a percentage of the tariff fraction referred to in the first subparagraph. This percentage is equal for each community the right to compensation in this community to the right to compensation for all of the regions and the territorial collectivity of Corsica. Until the knowledge final of rights to compensation, these percentages are fixed on an interim basis as follows: Alsace 3,330550% Aquitaine 5,364272% Auvergne 2,164823% Burgundy 2,601768% Brittany Centre champagne-Ardenne Corse 0,238492% % 2,074712% 3,622497% 4,800958 Franche-Comté 1,827863% Ile-de-France 20,128423% Languedoc-Roussillon 3,861382% Limousin 1,518131% Lorraine 4,524912% France 4,038536% North-Pas-de-Calais 7,030639% Basse-Normandie 2,599789% Haute-Normandie 3,771085% country of the Loire 4,122268% Picardie 3,709565% Poitou-Charentes 2,054398% of Provence-Alpes-Azur 5,845445% France 8,290554% 0,456894% 0,561073% 0,228767% meeting 1,232204 Guiana Martinique Guadeloupe % Total 100% has effective of January 1, 2006 the above-mentioned resources consist of the allocation of a portion of rates of the domestic tax on petroleum products levied on quantities of high-grade unleaded and diesel sold to final consumers in the territory of the region or the territorial collectivity of Corsica. The amount of this fraction will be stopped by fuel, by the Finance Act for 2006.
A Decree lays down the conditions for the application of this device. It sets including the declarative obligations imposed on those liable to pay the tax, as well as the natural or legal persons engaged in the sale of fuels having already supported the tax.
II. - Transfers of jurisdiction provided for in article 73 of Act No. 2004-809 of 13 August 2004 come into force on July 1, 2005, with the exception of those resulting from the provisions of article l. 4383-4 and article l. 4151-8 of the code of public health which come into force on January 1, 2005.
III. Resources allocated to the departments in respect of this compensation and consist firstly of the proceeds of the tax on insurance agreements pursuant to the 5 ° bis of section 1001 of the general tax code. This share is obtained for all the departments, by application of a fraction of the rate of tax to the national base corresponding to the conventions mentioned insurance audit 5 ° bis.
The fraction of rate referred to in the preceding paragraph is calculated and applied to the 2004 national base so, it lead to proceeds equal to the right to compensation for all the departments, as defined in I of section 119 of the Act No. 2004-809 of 13 August 2004.
To the knowledge of the amounts above the rights to compensation and the 2004 plate, this fraction of rate is set at 0.91%.
The final level of this fraction is arrested by the next Finance Bill after knowledge of the final amounts of compensation rights.
Each Department receives a product of tax corresponding to a percentage of the fraction of rate referred to in the first subparagraph. This percentage is equal for each Department, the right to compensation of the Department reported to the right to compensation for all the departments. Until the final knowledge of rights to compensation, these percentages are fixed as follows: Article 53 I. - as from 2005, the departments receive a share of the proceeds of the tax on contracts of insurance pursuant to 5 ° bis of section 1001 of the general tax code, under the following conditions: the share allocated to each of the departments is achieved by the application of a fraction of the rate of tax to the national base corresponding to the mentioned insurance audit agreements 5 ° bis.
The fraction of rate referred to in the preceding subparagraph is calculated and applied to the 2005 national base so, it leads to proceeds equal to EUR 900 million.
To the knowledge of the final amount of the 2005 base, this fraction of rate is fixed at 6,155%.
The final level of this fraction is arrested by the next Finance Bill after knowledge of the final amount of the 2005 base.
Each Department receives a product of tax corresponding to a percentage of the above fixed rate portion. This percentage is equal, for each Department, the ratio between the number of terrestrial motor vehicles registered in this Department at December 31, 2003 and the total number of terrestrial motor vehicles registered in the national territory on that date. These percentages are fixed as follows: you can consult the table in OJ No. 304 of 31/12/2004 text number 1 from 2006, the Bouches reverse to the commune of Marseille, as firefighters marine battalion, a fraction of the proceeds of the tax on insurance contracts.
This fraction is fixed to 43.5 per cent of the difference between the product collected by the Department of Bouches to under the present I, on the one hand, and the perceived product the previous year in respect of the present I indexed under the conditions laid down in article l. 3334-7-1 of the general code of local authorities, on the other hand.
II. - The code Général des collectivités territoriales is amended as follows: 1 ° the 1 ° of article l. 1613-1 is supplemented by a paragraph worded as follows: "has as of 2006, for the calculation of the amount of the total of operation allocation, the amount of the total allocation of operation 2005 calculated under the conditions above is reduced by the amount of the reductions on the staffing of compensation made under 3 °.»
2 ° article l. 3334-1 is supplemented by a paragraph worded as follows: "has as of 2006, for the calculation of the amount of the total allocation of operation of the departments, the amount of the total allocation of operation 2005 calculated under the conditions above is reduced by the amount of the reductions on the staffing of compensation made under 3 °. ';
3 ° article l. 3334-7-1 is supplemented by four paragraphs thus written: "for 2005, the staffing of compensation calculated in accordance with the preceding paragraph shall be reduced by the sum of the reductions made pursuant to the following paragraph. The distribution of the reduction between the departments is calculated under the following conditions: "-compensation for departments staffing and, if necessary, the share of the proceeds of the tax on contracts of insurance referred to in I are subject to a reduction of an amount of 900 million euros, divided between departments according to the ratio between the number of vehicles motor registered in each Department at December 31, 2003 and the total number of land motor vehicles. registered in the national territory on that date. In the case where the amount of the reduction thus calculated is greater than the staffing of compensation received by a Department in 2004 and indexed according to the rates mentioned in this article, the difference is charged on the proceeds of the special tax on insurance contracts awarded in the pursuant of article 53 of the law of Finance 2005 (December 30, 2004 No. 2004-1484). As of 2006, this levy is changing every year according to the indexing of the overall staffing of operation update distribution;
"- compensation for departments staffing is under a matching amount of EUR 20 million, distributed between departments according to the ratio between the number of volunteer firefighters present within the departmental corps of each Department at December 31, 2003 and the total number of present volunteer firefighters in the departmental body at the national level on the same date.
"As of 2006, these amounts changing as the overall allocation of operating distribution."
III. - The difference-between, on the one hand, the amount of the proceeds of the tax on contracts of insurance transferred to departments in accordance with this article I and, on the other hand, the amount of the reduction in staffing pursuant to this section II is, for 2005, the financial participation of the State provided for in article 83 of the law No. 2004-811 of 13 August 2004 modernisation of civil security.
B. - Provisions various Article 54 subject to the provisions of this Act and arising from article 115 of the amending finance law for 2004 (No. 2004-1485 of 30 December 2004), assignments resulting created item budgets and special accounts opened at the date of filing of this Act are confirmed for the year 2005.


Article 55 i. - The allocation account special No. 902-15 'Account of use of the licence fee' is closed on the date of December 31, 2004.
II. - As of January 1, 2005, are traced in an imprest account all transactions to the licence fee. This account, managed by the Minister responsible for the budget, entitled "advances to public broadcasting organizations".
It is debited from the amount of advances made to public broadcasting organizations.

He is credited, on the one hand, repayments of advances corresponding to the product of the licence fee, minus the attitude and recovery and the amount of interest on the advances, and, on the other hand, the amount of licence fee abatements taken in charge by the general budget of the State. This support from the general budget of the State is limited to EUR 440 million in 2005.
Trim and recovery costs are calculated in accordance with the XI of article 1647 of the general tax code.
The interest rate is that of bonds or Treasury bills of same maturity as advances or, failing that, the closest maturity.
The account resumes balancing of input the balance of operations previously recorded on the allocation account special No. 902-15 supra.
III. - The advances are paid each month to recipient organizations at the rate of one-twelfth of the estimated amount of revenue for the account. The amount of monthly advances is adjusted on the basis of income estimates expected on the basis of assessment as soon as they are known.
The balance is paid during the operations of revenue allocation at 31 December of the year concerned.
Payments may have the effect to advances made during the calendar year to an amount greater than the actual income of the account.
IV. - If NET royalty receipts in 2005 are lower than EUR 2 201.8 million, the limit supported by the general budget of the State provided for in the third paragraph of II is escalated in amount.


Article 56 in addition to the operations provided for in article 23 of Act No. 50 - 1615 to December 31, 1950, completed by article 57 of the Finance Act 1972 (No. 71 - 1061 of December 29, 1971) and article 13 of the amendment for 1984 Finance Act (December 29, 1984 no. 84-1209), on behalf of trade "Industrial prisons Régie" retraces the expenditure and revenue relating to operations related to these operations trading.


Article 57 read more on this article...

I. - The account naming Special No. 902-25 'Fund of intervention for airports and air transport', opened by article 46 of the Finance Act for 1995 (No. 94) - 1162 of 29 December 1994, amended by article 75 of the finance law for 1999 (No. 98) - 1266 of 30 December 1998, is closed to the date of December 31, 2004.
II. - Transactions into account in respect of this Fund are recorded within the general budget, on which the credits available on closure of the account are deferred. Them are redeemed as from 1 January 2005 in respect of the share of tax of civil aviation previously allocated to this Fund are transferred to the general budget.
III. Sections 46 of the Finance Act for 1995 supra and 75 of the 1999 Finance Act are repealed.


Article 58 article 302 bis K of the general code of taxes is amended as follows: 1 ° the first subparagraph from 1 of the I reads as follows: "effective January 1, 2005, a tax of civil aviation for the benefit of the annex civil aviation and the general budget of the State budget is due by the public air transport companies.»
2 ° the III reads as follows: "(III). -The proceeds of the tax quotas allocated respectively to annex civil aviation budget and the general budget are determined by the Finance Act.
"The collected amounts in respect of the general budget by the Accountants of the annex civil aviation budget are transferred monthly to accountants public assignees."


-Article 59 i. effective January 1, 2005, the haircuts of the proceeds of the tax for civil aviation, provided for by article 302 bis K of the code Général des Impôts, assigned respectively to the budget to the general budget of the State and civil aviation, are 65.58% and 34.42%.
II. - II of article 51 of the finance law for 1999 (No. 98) - 1266 of 30 December 1998 is repealed.


Article 60 the proceeds of the State fee payable by concessionaires of motorways under the code of the road road and the product of direct and indirect State investments in concessionaires of highways are assigned to the public establishment called 'Agency of financing of the transport infrastructure of France'.


Article 61 the amounts to be collected as from 1 January 2005, in respect of the right of consumption on tobacco referred to in article 575 of the general tax code are distributed under the following conditions: has) a fraction equal to 32.50% is allocated to the national insurance fund disease of employees;
(b) a fraction equal to 52.36% is allocated to the Fund referred to in article l 731 - 1 of the rural code;
(c) a fraction equal to 14.83% is allocated to the general budget;
(d) a 0.31% fraction is assigned to the Fund established by the III of section 41 of the Act of financing of social security for 1999 (No. 98) - 1194 of December 23, 1998.


Article 62 the amount of the levy on the revenue of the State in respect of the participation of France to the budget of the European communities is evaluated for fiscal 2005 to $ 16.57 billion euros.

Title II: Provisions relating to the balance of resources and of CHARGES Article 63 I. - for 2005, the resources allocated to the budget estimated in the State has annexed to this Act, load limits and general equilibrium that results are fixed in the following amounts: (in million EUR) you can refer to the table in OJ No. 304 of 31/12/2004 text number 1 II. -The Minister of economy, finance and industry is authorized to proceed, in 2005, under conditions fixed by Decree: 1 ° has loans in the long, medium and short term denominated in euro or in other currencies to cover all of the loads of cash or to strengthen foreign exchange reserves;
2 ° a direct assignment of negotiable public debt to public debt Fund;
3 ° optional conversions, to repurchase of State operations, in operations of deposits of liquidity on the interbank market in the euro area and from the States of the same zone, redemptions, exchanges of loans, exchanges currencies or interest rates, for the purchase or sale of options or futures contracts on Government securities.
III. - The Minister of economy, finance and industry is, until December 31, 2005, entitled to conclude agreements laying down rules that can be stabilized the service charge of loans they contract in foreign currencies for each operation with credit institutions specialized in medium and long term of investment financing.

MEANS of the SERVICES and special title I: provisions part II: Provisions applicable to the year 2005 I a. - OPERATIONS to character final - Budget general Article 64 the amount appropriation to Ministers, for 2005, for the base of the general budget, is fixed at the sum of EUR 345 068 589 813.


Section 65 is open to Ministers, for 2005, for new measures of ordinary expenses of civil services, credits as follows: title I: 'Public debt and reduction of revenue expenditure' 3 540 000 000 EUR title II: 'Public authorities' 24 890 714 EUR title III: "Means of services" 1 899 922 367 EUR title IV: 'Public Interventions' - 3 376 561 636 EUR Total 2 088 251 445 EUR these credits are distributed by Department in accordance with State B annexed to this Act.


Article 66 i. - It is open to Ministers, for 2005, the new measures of capital expenditures in the civil services of the general budget, thus distributed program permissions: title V: 'Investment executed by the State' 4 750 086 000 EUR title VI: 'Investment subsidies granted by the State' 13 001 726 000 EUR Total 17 751 812 000 EUR these program authorities are divided by Department According to State C annexed to this Act.
II. - It is open to Ministers, for 2005, the title of the new measures of the capital expenditure of the civil services of the general budget, payment appropriations as follows: title V: 'Investment executed by the State' 2 329 039 000 EUR title VI: 'Investment subsidies granted by the State' 7 175 723 000 EUR Total 9 504 762 000 EUR these payment appropriations are divided by Department According to State C annexed to this Act.


Section 67 for 2005, new measures of recurrent expenditure of the military services credits applicable to title III: "Means of arms and services" amounted in total to the sum of 261 312 144 EUR.


Article 68 i. - It is open to the Minister of defence, for 2005, the title of the new measures on the capital expenditure of the military services, the program permissions so distributed: title V: 'Equipment' 14 935 506 000 EUR title VI: 'Investment subsidies granted by the State' 379 382 000 EUR Total 15 314 888 000 EUR II. -It is open to the Minister of defence, for 2005, in respect of the new measures on the capital expenditure of the military services, the payment appropriations thus distributed: title V: 'Equipment' 2 233 809 000 EUR title VI: 'Investment subsidies granted by the State' 330 695 000 EUR Total 2 564 504 000 EUR B. - annexes Budgets Article 69 the amount appropriated to the Ministers , for 2005, for the base item budgets, is fixed at the sum of EUR 1 672 074 052 thus distributed: Civil Aviation 1 413 350 110 EUR gazettes 158 729 730 EUR

Légion d'honneur 17 444 838 EUR order of the release 680 882 EUR coins and medals 81 868 492 EUR Total 1 672 074 052 EUR Article 70. - it is open to Ministers, for 2005, as part of the new annexes budgets, program authorizations amounting to the total sum of 283 877 000 EUR, thus distributed: Civil Aviation 272 967 000 EUR 6 710 000 EUR Légion d'honneur 1 286 000 EUR order official journals of Release 0 EUR coins and medals 2 914 000 EUR Total 283 877 000 EUR II. -It is open to Ministers, for 2005, the title of the new measures on Budgets annexes to credits amounting to the sum total of EUR 159 415 793, thus distributed: Civil Aviation 143 231 245 EUR gazettes - 802 664 EUR Légion d'honneur 825 585 EUR order of release 4 547 EUR coins and medals 16 157 080 EUR Total 159 415 793 EUR C. - Operations to finality of trust Article 71 accounts the amount of appropriations to Ministers, for 2005, the title of the final operations of the trust accounts-base, is fixed at the sum of 565 658 000 EUR.


Article 72 i. - It is open to Ministers, for 2005, the title of the new measures of the final operations of the capital expenditure of the trust accounts, permissions program amounting to the sum of 4 505 400 000 EUR.
II. - It is open to Ministers, for 2005, as part of the new definitive accounts of trust operations, payment appropriations amounting to the sum of 4 841 155 thus allocated EUR 500: civilian recurrent 335 755 500 EUR civil capital 4 505 400 000 EUR Total expenditure 4 841 155 500 EUR Article 73 I. - the last paragraph of section 71 of the Finance Act 1993 (No. 92 - 1376 of 30 December 1992) reads as follows: '-in expenditures, expenditures to the purchases and sales of securities, shares or rights of companies, holdings in capital, advances from shareholders and other contributions to public enterprises and public institutions, capital injections to the foundations recognized of public utility of the research sector, the contributions to the public interest grouping to prefigure a national agency in charge of research. the investments made directly or indirectly by the State in private equity funds, the restructuring aid to Bull, payments to the reserve fund for pensions referred to in article L. 135 - 6 of the code of social security, recoveries to the general budget, and payments to the debt Fund. "II. - in 2005, an allocation of EUR 350 million may be allocated on the allocation account special No. 902-24 'Allocation of products of disposals of securities, shares and interests of corporations account' to the national agency of research mentioned in the last paragraph of section 71 of the finance law for 1993 (No. 92) - 1376 of 30 December 1992 as well as the public interest established before the creation of this agency group.
III. - In 2005, a EUR 517 million restructuring aid may be allocated on the allocation account special No. 902-24 supra to Bull mentioned in the last paragraph of section 71 of the finance law for 1993 supra.



II. - OPERATIONS to character temporary Article 74 I. - the amount applicable overdraft, in 2005, voted the accounts of trade services is fixed at EUR 1 929 344 800.
II. - The amount of appropriations, the Minister of economy, finance and industry, for 2005, in respect of the accounts of the Treasury-base, is set at the sum of 64 057 200 000 EUR.
III. - The amount of appropriations, the Minister of economy, finance and industry, for 2005, in respect of loan account-base, is set at the sum of 107 710 000 EUR.


Article 75 is open to Ministers, for 2005, the title of the new measures for temporary operations of trust accounts, a credit of payments for ordinary expenses of EUR 2 580 000.


Article 76 is open to Ministers, for 2005, the title of the new measures of trade accounts, a credit limit amounting to EUR 29 265 000.


Section 77 is open to the Minister of economy, finance and industry, for 2005, the title of the new measures of loan account, an authorization program and payments amounting respectively to EUR 90 000 000 and 720 950 000 EUR.


Article 78 it is open to the Minister of economy, finance and industry, for 2005, the title of the new measures of imprest accounts, a credit of EUR 2 641 820 000.



III. - Provisions miscellaneous Article 79 is fixed for 2005, in accordance with Annex F State under this Act, list of chapters on which to blame evaluative appropriations other than those specifically listed in article 9 of Ordinance No. 59-2 of 2 January 1959 on the organic law on finance laws.


Article 80 is set for 2005, according to state G annexed to this Act, the list of chapters including appropriations have a provisional character.


Article 81 is set for 2005, according to State-H annexed to this Act, the list of chapters on which to blame credits actionable report, under the conditions laid down in article 17 of the above Ordinance No. 59-2 January 2, 1959.


Article 82 for fiscal year 2005, the distribution between agencies of the public service of audiovisual communication of income estimates, off tax on the added value of the licence fee, is established as follows: (in millions of euros) France Télévisions 1 781,08 Radio France 481,97 Radio France Internationale 53.71 ARTE-France 197,98 national Institute of the audiovisual 72.74 Total 2 587.48 title II: provisions permanent. - measures tax section 83 I. - a. - subsection 2 of section 4 of chapter V of Title II of book II of the commercial code is supplemented by a paragraph 3 reading as follows: "paragraph 3" of awards of stock free «art»» L. 225-197-1. -I. - the extraordinary general meeting, on the report of the Board of directors or the Executive Board, as the case may be, and the special report of the statutory auditors, may authorize the Board of directors or the Executive Board to carry out for the benefit of the members of the salaried employees of the company or certain categories of them, to a free allotment of shares or issue.
"The extraordinary General Assembly fixed the maximum percentage of social capital that can be attributed to the conditions defined above. The allocation of shares to beneficiaries is final at the end of a period of acquisition the minimum duration is determined by the extraordinary general meeting, but may not be less than two years. The extraordinary General Assembly also establishes the minimum duration of the obligation of conservation of the shares by the beneficiaries. This period runs from the final allocation of shares, but cannot be less than two years.
"In a company whose securities are admitted to trading on a regulated market, at the end of the period of duty of conservation, the shares may not be transferred:" 1 ° within the period of ten sessions of stock exchange before and after the date on which accounts consolidated, or failing that the annual accounts, are made public;
«2 ° in the inclusive period between the date at which bodies of the company have knowledge of information which, if made public, could have a significant impact on the course of the company's securities, and subsequent date of ten trading sessions to where this information is made public.
"The Board of directors or, where appropriate, the Executive Board determines the identity of the recipients of awards of stock referred to in the first subparagraph. It sets the conditions and, where appropriate, criteria for the award of shares.
"The extraordinary General Assembly fixed the period during which this authorization may be used by the Board of directors or the Executive Board. This period may not exceed 38 months.
"The total number of shares granted for free cannot exceed 10% of the share capital.
«II. - the president of the Board of Directors, Executive Director, Directors General delegates, the members of the Board or the Manager of a corporation may be given shares in the company under the same conditions as members of the salaried staff.
"They can also be awarded shares of a related company in the conditions laid down in article L. 225-197-2, provided that the actions of the latter is allowed in the negotiations on a regulated market.
"It cannot be assigned shares to employees and corporate officers each holding more than 10% of the share capital. A free allotment of shares may not have the effect that employees and corporate officers each hold more than 10% of the share capital.
«Art.» L. 225-197-2. -I. - actions can be attributed, under the same conditions as those referred to in article L. 225-197-1: "1 ° either for the benefit of members of the salaried staff of companies or groupings of economic interest which 10% or more of the capital or of the voting rights are held, directly or indirectly, by the company that assigns actions;"

«2 ° either to the benefit of the members of salaried staff companies or economic interest groups holding, directly or indirectly, at least 10% of the capital or of the voting rights of the company that assigns actions;
«3 ° either to the benefit of the members of the salaried staff of companies or economic interest groupings which 50% or more of the capital or voting rights are held, directly or indirectly, by a corporation holding itself, directly or indirectly, at least 50% of the capital of the company that assigns actions.
"The shares are not admitted to the negotiations on a regulated market cannot be attributed under the conditions mentioned above to the employees of the company who carry out this assignment or those at the 1 °.
«II.-actions can also be attributed in the same conditions as those provided for in article L. 225-197-1 by a company controlled, directly or indirectly, solely or jointly, by a central body or credit institutions affiliated within the meaning and for the purposes of articles L. 511 - 30 to L. 511 - 32 of the monetary and financial code, to the employees of these companies as well as those of the entities whose capital is owned for more than 50%. directly or indirectly, solely or jointly, by this central organ or such credit institutions.
«Art.» L. 225-197-3. -The rights resulting from the free allocation of shares are not transferable until the end of the vesting period.
"In the event of the beneficiary's death, his heirs may request allocation of shares within a period of six months of death. ''
«Art.» L. 225-197-4. -A special report shall inform annually the ordinary general meeting of the operations carried out pursuant to the provisions laid down in articles L. 225-197-1 to L. 225-197-3.
"This report also makes account:"-the number and value of shares which, during the year and reason of mandates and functions exercised in society, have been allocated for free to each of these agents by the company and those which are linked under the conditions provided for in article L. 225-197-2;
«-of the number and the value of the shares that have been assigned free of charge, during the year in each of these agents, at the rate of the mandates and functions that they perform, by controlled corporations within the meaning of article L. 233-16.»
"This report indicates also the number and value of shares which, during the year, were awarded free of charge by the company and by the companies or groupings linked to it under the conditions provided for in article L. 225-197-2, each of the ten employees of the company not corporate officers including the number of shares granted for free is the highest.".
«Art.» L. 225-197-5. -The ordinary general meeting of the company controlling majority, directly or indirectly, that assigns free actions is informed under the conditions provided for in article L. 225-197-4. »
B. - 1. In the third paragraph of article L. 225-129-2 of the same code, after the reference: "L. 225 - 186,", are inserted references: "L. 225-197-1 to L. 225-197-3.
2. in the first sentence of article l.225 - 208 of the code, after the words: "by attribution of their actions", the words are inserted: ', those who attribute their actions under the conditions laid down in articles L. 225-197-1 to L. 225-197-3.
3. in the first sentence of the fourth paragraph of article L. 225 - 209 of the code, after the words: "their own actions", shall be inserted the words: ", those who attribute their actions under the conditions laid down in articles L. 225-197-1 to L. 225-197-3.
II. - A. - after section 80 l of the general tax code, there shall be inserted an article 80 m as follows: «art.» 80 m. -The shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-3 of the commercial code are imposed in the hands of the successful bidder in accordance to 6 bis of article 200A, except option for the regime of salaries and wages. The tax is payable in respect of the fiscal year during which the recipient of the securities transferred them. "B. - after 6 of article 200 of the same code, a 6 shall be inserted as follows: '6a. Except option for taxation to tax on income under the rules applicable to salaries and wages, the capital gain realised on the sale of the reviewed titles under the conditions defined in articles L. 225-197-1 to L. 225-197-3 of the commercial code which is equal to the value of the title at the date of acquisition is imposed at the rate of 30%. The added value which is equal to the difference between the transfer price and the value of the title on the day of the acquisition is imposed at the rate described in 2 above. Eventually the loss is deducted from taxable income in accordance with the rules applicable to losses on securities. "III.-article l.242 - 1 of the code of social security is supplemented by a paragraph worded as follows: 'assignments free of actions carried out in accordance with the provisions of articles L. 225-197-1 to L. 225-197-3 of the commercial code are excluded from the base of contributions referred to in the first subparagraph if met the conditions laid down by the Board of directors or, where applicable the Executive Board, in accordance with the provisions of the sixth paragraph of article L. 225-197-1 of the code. Otherwise, the employer for the payment of all contributions, including their pay. "IV. - the provisions of the II are applicable from 1 January 2005.


Article 84. - At the end of the second paragraph of article L. 443 - 7 of the labour, rate code: '50% ' is replaced by the rate: '80% '.
II. - The provisions of I are applicable to amounts paid by companies as of January 1, 2006.


Article 85 i. - in the first paragraph of article l 442 - 9 of the code of labour, the words: 'public enterprises and national societies' are replaced by the words: "the public institutions of the State to industrial and commercial and societies, associations or corporations, is regardless of their legal status, including more than half of the capital held, directly or indirectly. «, together or separately, by the State and its public institutions.
II. - After the first paragraph of the same article, inserted a paragraph worded as follows: "the provisions of this chapter are applicable to societies, groups or entities regardless of their legal status, of which more than half of the capital is held, together or separately, indirectly by the State and directly or indirectly by public institutions, with the exception of those who benefit from operating subsidies. are monopolistic or at regulated prices. However, these provisions are not applicable to periods prior to fiscal year following the entry into force of this paragraph to societies, associations or corporations regardless of their legal status, of which more than half of the capital is held, together or separately, indirectly by the State and directly or indirectly by its public institutions, with the exception of those and those for which these provisions apply pursuant to Decree No. 87-948 26 November 1987 in his earlier writing the entry into force of this paragraph. ' Article 86 the IIA to article 76 of the amending finance law for 2003 (No. 2003) - 1312 of 30 December 2003 is complemented by a sentence as follows: "they do not include the singing tours, concerts and performances of traditional music. » Article 87 the third paragraph of article 199 1 ° o of the general code of taxes is amended as follows: 1 ° after the words: "in the limit", the words: ' 7 400 EUR and EUR 10 000 for expenses incurred from January 1, 2003 "are replaced by the words:"to a ceiling of EUR 10 000 for expenses incurred in 2004 and EUR 12 000 for expenses incurred from January 1, 2005;
2 ° after the amount: '13 800 EUR', shall be inserted the words: "for expenditures incurred in 2004 and 20 000 EUR for expenses incurred from January 1, 2005";
3 ° it is supplemented by four and written phrases: 'the ceiling of 12 000 EUR is increased by 1 500 EUR per dependent child within the meaning of articles 196 and 196 B and in respect of each Member of the 65-year-old tax household. The increase also applies to the ascending line referred to in the first subparagraph of 1 ° completing the same age requirement. The amount of EUR 1 500 is divided by two for children deemed equal responsibility of one and the other of their parents. The ceiling of 12 000 EUR by these increases cannot exceed EUR 15 000. ' Article 88 i. - general code of taxes is amended as follows: 1 ° article 199 c is repealed;
2 ° after article 200 c, article be inserted a 200 c B as follows:

«Art.» 200 c b. - taxpayers domiciled in France within the meaning of article 4 (b) may receive assistance equal to 25% of costs actually incurred for the custody of children under the age of six years they have dependants. These expenditures are included in the limit of a ceiling fixed at 2 300 EUR per child dependants and half this amount when the child is deemed to equal load of one and the other of his parents. This assistance comes as a reduction of the tax due in respect of the year in which expenditures are effectively supported, after allocation of tax mentioned in articles 199 c B 200, levies or non post-release deductions and tax credits. If the aid exceeds the tax due, the excess is rendered.
«Expenditure as defined in the first subparagraph are sums paid to a childminder approved pursuant to section L. 421 - 1 of the code of social action and families or a care facility meeting the conditions laid down in article l. 2324-1 of the code of public health or to persons or institutions established in another Member of the Community European complying with equivalent regulations.»
II. - The provisions of I are applicable from the tax revenues of 2005.


Article 89 i. - Article 81 of the general tax code is supplemented by a 36 ° as follows: "36 ° salaries paid to children aged twenty-one years to January 1st of the tax year in pay for an activity during their school holidays or University, within the limit of twice the amount of the wage growth."
II. - The provisions of I are applicable from the tax revenues of 2005.


Section 90 i. - General code of taxes is thus amended: 1 ° article 200 quater of the general tax code reads as follows: «art.» 200 c. -1. There is hereby established a tax credit on income in respect of the principal residence of the taxpayer located in France. It applies: "a. expenses related to a building completed for more than two years, paid between January 1, 2005 and December 31, 2009, in respect of the acquisition of low temperature boilers;
«b. expenses related to a building completed for more than two years, paid between January 1, 2005 and December 31, 2009, on the basis of: "1 ° the acquisition of condensing boilers;
2 ° the acquisition of materials for thermal insulation and heating control devices;
"c. to the cost of equipment for the production of energy using a renewable source of energy or heat pumps whose essential purpose is the production of heat:" 1 ° paid between January 1, 2005 and December 31, 2009, in the context of work carried out in a dwelling completed;
«2 ° integrated nine acquired housing between January 1, 2005 and December 31, 2009;
«3 ° integrated housing in the future state of completion or the taxpayer built, completed between 1 January 2005 and 31 December 2009.
"2. an order of the Minister in charge of the budget establishes a list of equipment, materials and devices that qualify for the tax credit. It specifies the technical characteristics and the minimum performance criteria for the application of the tax credit.
' 3. the tax credit applies for the calculation of the tax payable in respect of the year of the payment of the expenditure by the taxpayer or, in cases provided for in the 2 ° and 3 ° of 1 c, for the year of completion of the accommodation or its acquisition if it is later. ''
'4. for the same home, expenditure pensionable tax credit cannot exceed, for the period from 1 January 2005 to 31 December 2009, the sum of 8 000 EUR for one single, widow, or divorced and 16 000 EUR for a married couple subject to joint taxation. This amount is increased by EUR 400 per person dependant within the meaning of articles 196 to 196 B. This increase is set at 500 EUR for the second child and 600 EUR per child from the third. The sums of EUR 400, 500 EUR and EUR 600 are divided by two when it comes to a child deemed to equal load of one and the other of his parents. For the purposes of these provisions, children deemed equal responsibility of each parent are counted first.
' 5. the tax credit is equal to: "a. 15% of the amount of the facilities listed in the a of 1;
«b. 25% of the amount of equipment, materials and equipment referred to in 1 b;
"c. 40% of the amount of the equipment referred to in 1 c.
' 6. the equipment, materials and equipment referred to in 1 refers to those listed on the invoice to a company or, where appropriate, in cases provided for in the 2 ° and 3 ° c from 1, equipment on a certification provided by the seller or builder of housing. ''
"The tax credit is granted on presentation of the certificate mentioned in the preceding paragraph or invoices, other than bills of deposit, companies conducting the work and comprising, in addition to the particulars provided for in article 289, address of work, their nature and designation, the amount and, where appropriate, characteristics and performance criteria referred to in the last sentence of the 2. equipment, materials and devices. When the beneficiary of the tax credit is not capable of producing an invoice or a certificate stating the characteristics and performance criteria in accordance with mentioned 2 order, it is the subject, in respect of the year for charging and within the limit of the tax credit obtained, of a recovery equal to 15%, 25% or 40% of the unjustified expenditure, depending on the rate of the tax credit is applied.
'7. the tax credit is charged on the income tax after allocation of the tax cuts mentioned in articles 199 c B 200 bis, levies or non post-release deductions and tax credits. If it exceeds the tax due, the excess is rendered.
"When the beneficiary of the tax credit is repaid within a period of five years all or part of the amount of expenditure which have entitled to this benefit, it is the subject, title year refund and within the limit of the tax credit obtained, once equal to 15%, 25% or 40% of the amount repaid according to the rate of the tax credit is applied. However, no recovery is practiced when repayment follows a disaster which occurred after the expenses have been paid. » ;
2 ° the article 279-0 1 bis reads as follows: ' 1. the value-added tax is levied at the rate reduced on the improvement, transformation, development and maintenance work on premises to use housing, completed more than two years, with the exception of the part corresponding to the supply of equipment household or movable or acquisition of large equipment provided under installation or replacement of the heating system. elevators or sanitary installation whose list is fixed by order of the Minister in charge of the budget. "II. - the provisions of 1 ° of the I apply from the taxation of income of 2005, those laid down in the 2nd of the I shall apply from 1 January 2005.


Section 91 i. - General code of taxes is thus amended: 1 ° after article 200 c, inserted a section 200 c as follows: «art.» 200 c a. - 1. There is hereby established a tax credit on income in respect of the principal residence of the taxpayer located in France. It applies: "a. costs of installation or replacement of equipment specially designed for the elderly or disabled:" 1 ° paid between January 1, 2005 and December 31, 2009, in the context of work carried out in a dwelling completed;
«2 ° integrated nine acquired housing between January 1, 2005 and December 31, 2009;
«3 ° integrated acquired housing in the future state of completion or that the taxpayer built, completed between January 1, 2005 and December 31, 2009;
"b. to expenditure paid between 1 January 2005 and 31 December 2009 for work prescribed for home owners in respect of IV of article L. 515 - 16 of the code of the environment;
"c. expenses related to a collective building completed for more than two years, paid between January 1, 2005 and December 31, 2009, in respect of the acquisition of electrical traction elevators with a control with frequency variation. ''
"2. an order of the Minister in charge of the budget establishes a list of equipment for which installation or replacement expenses are eligible for this tax benefit.
' 3. the tax credit applies for the calculation of the tax payable in respect of the year of the payment of the expenditure by the taxpayer or, in cases provided for in the 2 ° and 3 ° of 1 a, in respect of the year of completion of the accommodation or its acquisition if it is later. ''

"4. for the same home, expenditure pensionable tax credit cannot exceed, for the period from 1 January 2005 to 31 December 2009, the sum of 5 000 EUR for one single, widow, or divorced and EUR 10 000 for a married couple subject to joint taxation. This amount is increased by EUR 400 per person dependant within the meaning of articles 196 to 196 B. This increase is set at 500 EUR for the second child and 600 EUR per child from the third. The sums of EUR 400, 500 EUR and EUR 600 are divided by two when it comes to a child deemed to equal load of one and the other of his parents. For the purposes of these provisions, children deemed equal responsibility of each parent are counted first.
' 5. the tax credit is equal to: ' a. 25% of the amount of expenditures for installation or replacement of equipment mentioned in the a of 1;
"(b) 15% of the amount of the work mentioned in the b 1 and acquisition expenditure mentioned in the 1 c.
«6. work and acquisition costs, installation or replacement referred to in 1 refers to those listed on the invoice to a company or, where appropriate, in cases under the 2 ° and 3 ° of the a of 1, expenditure on a certification provided by the seller or builder of housing. ''
"The tax credit is granted on presentation of the certificate mentioned in the first subparagraph or invoices, other than the Bills payment, companies conducting the work, including, in addition to the particulars provided for in article 289, work address, their nature and the designation and the amount of equipment and works referred to in 1.
'7. the tax credit is charged on the income tax after allocation of the tax cuts mentioned in articles 199 c B 200 bis, levies or non post-release deductions and tax credits. If it exceeds the tax due, the excess is rendered.
"8. where the beneficiary of the tax credit is repaid within a period of five years all or part of the amount of expenditure which have entitled to this benefit, it is the subject, title year refund and within the limit of the tax credit obtained, once equal to 15% or 25% of the amount repaid according to the rate of the tax credit is applied. However, no recovery is practiced when repayment follows a disaster which occurred after the expenses have been paid. » ;
2 ° h of II of article 1733, the words: "article 200 c' are replaced by the words: «in articles 200 c and 200 c A».
3 ° A article 1740 c, the words: "article 200 c' are replaced by the words:"in sections 200 c and 200 c has. "
II. - The provisions of the I apply from the tax revenues of the year 2005.


Article 92 i. - IV of section 202 c of the general tax code is repealed.
II. - The provisions of the I come into force effective January 1, 2006.


Article 93 more on this article...

I. - The general code of taxes is amended as follows: a. - after article 244 c F, inserted a section 244 c J as follows: «art.» 244 c j. - i. - the credit institutions referred to in article L. 511 - 1 of the code of monetary and financial liable to corporate income tax, tax on the income or a tax, having their registered office in a Member State of the Community European, or in another State party to the agreement on the European economic area concluded with the France a treaty containing an administratively combating fraud or tax evasion clause qualify for a tax credit in respect of repayable advances no interest granted to natural persons subject to conditions of resources for the acquisition or construction of a residence, senior homeownership first and paid during the taxation year or for the exercise. Where appropriate, the amount of the repayable advance without interest may finance all the work made necessary by making such standards as defined in the second paragraph or anticipated by the beneficiary of the advance when the acquisition of this residence.
"Housing must, on the day of the assignment for the use of principal residence of the beneficiary of the advance, meet minimum surface and habitability standards laid down by Decree in Council of State.
«Meet the condition of first property referred to in the first subparagraph natural persons in receipt of the repayable advance was not owners of their principal residence during the two years preceding that advance offer irrelevant. ''
"However, this condition is not required in the following cases: ' a) when the beneficiary of the repayable advance or one of the occupants of housing in main title is the licensee of the disability card corresponding to the classification in the second or third of the categories provided in article l.341 - 4 of the code of social security;
"(b) where the beneficiary of the repayable advance or one of the occupants of the residence principal enjoys an allowance allocated under the provisions of articles L. 821 - 1 to L. 821 - 9 or L. 541 - 1 to L. 541 - 3 of the code;
"(c) when the beneficiary of the repayable advance or one of the occupants of the residence principal is victim of a disaster that led to make uninhabitable permanently his principal residence.
"The allocation of these repayable advances is a function of all the resources and the number of persons intended to occupy main residence of the beneficiaries said advances, the localization and the nine character or former property.
"When the offer of the repayable advance without interest, the total amount of resources to take into account means the sum tax revenues of reference, within the meaning of 1 ° of IV of section 1417, persons mentioned in the preceding paragraph in respect of:" 1 ° the penultimate year preceding the offer of advance when the latter occurs between 1 January and 31 March;
«2 ° the year preceding the offer of advance when the latter occurs between April 1 and December 31.»
"In the event of changes in the composition of the tax household of the beneficiary of the repayable advance without interest during the year considered for the determination of total resources, the recipient's income are corrected taking into account the variation in revenue resulting from this amendment, where appropriate on a lump sum basis. The procedures for calculation of these revenues are defined by Decree in Council of State.
"The total amount of resources to be taken into account must not exceed 38 690 euros.
"The amount of the repayable advance without interest is capped than 32,500 euros.
"This amount is increased by 50% in sensitive urban areas and urban zones referred to in article 42 of Act No. 95-115 of 4 February 1995 guidance for the planning and development of the territory.
"A decree in Conseil d'Etat defines the financial characteristics and conditions of allocation of the repayable advance without interest.
"II. - the amount of the tax credit is equal to the discounted sum of variances between the due instalments in respect of the repayable advance without interest and monthly payments of a loan at normal rate at the date of issuance of the advance repayable interest-free offer.
"The procedures for calculation of the tax credit and for determining this rate are laid down by Decree in Council of State.
"The tax resulting from the application of the two preceding paragraphs credit raised for the benefit of the credit institution a receivable, inalienable and non-transferable, equal amount. This debt constitutes a taxable product attached to the tune of a fifth in the year in which the credit institution has paid the refundable advance without interest and by fractions equal on the following exercises.
"III. the benefit of the tax credit is conditional on the conclusion of an agreement between the credit I mentioned in institution and the State, in accordance with a convention type approved by order joint of the Minister in charge of the economy and the Minister responsible for housing.
"IV. - a convention signed between the credit I mentioned in institution and the agency responsible for managing the guarantee fund of the social home ownership mentioned in article L. 312 - 1 of the code of construction and housing defines the procedures for reporting by the credit institution of repayable advances, the control of the eligibility of repayable advances and monitoring of tax credits.
"V. - the body responsible for managing the guarantee fund of the social home ownership mentioned in IV is required to provide to the tax authority within four months of the close of the exercise of each credit institution information on interest-free repayable advances by each credit institution, the total amount of the corresponding tax credits obtained as well as their follow-up.
«VI.-when partnership referred to in articles 8 and 238 bis L, or groups mentioned in articles 239 c, 239 c B-239 c C of this code are not subject to the corporation tax, the tax credit can be used by the partners proportionally to their rights in these societies or groups, provided that they are liable for tax on companies or individuals involved in the operation in the sense of. 1 I of article 156 bis °. »

B. - after article 199 ter E, inserted an article 199 ter I worded as follows: «art.» 199 ter i. - i. - credit tax defined in article 244 c J is attributed to height of one-fifth of its amount on the income tax payable by the taxpayer in respect of the year in which the credit institution paid refundable advances under the conditions laid down in this article and by fractions equal on the income tax due in respect of the four following years. If the portion of the tax credit exceeds the tax due in respect of each of those years, the surplus is rendered.
«II. - 1.» If, during the term of repayment of the advance, and as long as it is not fully repaid, it appears that the conditions mentioned in article 244 I c J laid down for the granting of the repayable advance have not met, the tax credit is repaid by the credit institution. By way of exception, when the conditions relating to the justification of resources declared by the beneficiary are not respected by the State requires latter reimbursement of unduly perceived advantage. Shall not exceed the amount of the tax plus 25% credit. A decree in Council of State sets the terms for the return of the unfair advantage by the beneficiary of the repayable advance without interest.
«2 If, during the term of repayment of the advance, and as long as it is not fully paid, the conditions relating to the allocation of housing and its features mentioned in the article 244 I c J laid down for the granting of the repayable advance are no longer met, fractions of tax credit remaining to be charged may be used more by the credit institution. ''
"3. the offer of interest-free repayable advance issued by the credit institution may provide to due this advance from the beneficiaries in the cases mentioned in paragraphs 1 and 2 in accordance with arrangements laid down by Decree in Council of State."
"III.-in the event of early repayment referred to in article 244 repayable advance c J speaker for the duration of the imputation tax credit, fractions of tax credit remaining in charge cannot be used more by the credit institution. ''
C. - After article 220 J article be inserted a 220 K as follows: «art.» «220 k. - tax credit defined in article 244 c J is charged on the tax payable by the company under the conditions laid down in article 199 ter i. "d. - the 1 of article 223 O is complemented by a k as follows:"k. tax credits generated by each company of the group in accordance with article 244 c J; the provisions of article 220 K apply to the sum of these tax credits. "II. - where, for the payment of a refundable advance without interest, the credit institution benefits from the grant provided for in article R. 317 - 1 construction and housing, the provisions of the code are not applicable.
III. - A Decree lays down the conditions for the application of this article, including the declarative obligations.
IV. These provisions apply to refundable advances issued between February 1, 2005 and December 31, 2009.
V. - The Government will present to Parliament, before October 1, 2005, a review of the mechanism set up by this article, which will focus on outcomes and its effects in the acquisition of old dwellings.


Article 94 section 5 of Chapter VI of title I of book II of the fifth part of the general code of local authorities is supplemented by an article l. 5216-8-1 worded as follows: «art.» L. 5216-8-1. -Loss of revenue that the urban community suffers because of the lengthening of fifteen to twenty-five years of exemption from property tax on properties built under articles 1384 and 1384 C of the general code of taxes are compensated in accordance with the provisions of article l. 2335-3 of this code. ' Article 95 article 1647 C d of the general tax code is amended as follows: 1 ° in the first paragraph of the I, the date: "30 June" is replaced by: "December 31";
2 ° the last paragraph of II is supplemented by the words: "as well as in the fifth paragraph of article 1518.


Article 96 in the last paragraph of article l. 1615-7 of the general code of territorial communities, the year: "2005" is replaced by the year: '2006 '.


Article 97 i. - The last paragraph of article L. 2333-55 of the general code of territorial communities is amended as follows: 1 ° the words: "regular resources" shall be replaced by the words: 'actual operating revenue ";
2 ° after the words: "de la commune", are added the words: «, this ceiling being increased to 10% for common members of a public establishment of inter-municipal cooperation applying the provisions of section 1609 h C of the general code of taxes and financial potential per capita is lower than the average financial potential per capita of all the municipalities belonging to the same demographic group».
II. - A decree in Council of State establishes the list of the actual functioning of Commons.


Article 98 i. - The II bis of article 1518 of the general code of taxes, it is inserted after a ter II as follows: "(II) ter. -For the purposes of this article, the rental value of the premises occupied by the private not-for-profit organizations is updated using the coefficient applicable to the premises referred to in article 1496. "II. - the provisions of I apply to charges established beginning in the year 2005.


Article 99 i. - Article 1636 B I of the general tax code is supplemented by a V worded as follows: "V. - in 2005 and as an exception to the provisions of the first paragraph of II, trade unions of new agglomeration referred to in article l. 5311-1 of the general code of territorial communities which have benefited, as of 2004, an endowment capital assigned by virtue of 1 ° of article L. 5334-19 of the same code more than one million euros non-refundable may set their". rates of business tax in the limit of 93% of the average rate of this tax found the previous year at the national level for all of the syndicates of new agglomeration. "II.-for the year 2005, the variation of the product of professional fee provided for in the third subparagraph of 1 ° of article l. 5334-7 of the code of local authorities is determined, for trade unions of new agglomeration referred to V of article 1636 B I of the general tax code, using the proceeds of business tax for 2005 calculated from the rate of business tax voted by the Union of new agglomeration in 2004.


Article 100 i. - In the general code of taxes, it is an article inserted 1647 B g which reads as follows: «art.» 1647 B g. -I. - the business tax contribution of the undertakings benefiting both the provisions of article 1647 B sexies and article 1647 C d is the subject, in respect of the years 2005, 2006 and 2007, additional relief obtained on request of the taxpayer by way of contentious claim.
«II.-the amount of the rebate is equal to the product of the amortisation charge or, for property rental, rent, related to the goods subject to the adjustment provided for in article 1647 C d by the rate applied on the value added for the determination of the CAP in accordance with article 1647 B sexies, in respect of the same year. ''
"III. - for the purposes of this section, the levy means referred to in article 1647 d c. III The rebate is calculated from the allocation to amortisation regularly practiced by the debtor during the period set in article 1467 A Datum or the rent owed during the same period. However, the allocation to amortisation and rent are limited to the amount of the Endowment that would be achieved following the straight-line admitted according to usage of each nature of industry, trade and exploitation.
"IV. - other rebates which the contribution mentioned in III may be subject are made, where appropriate, prior to that provided for in this article.
«V.-rebate granted to a taxpayer pursuant to this section may not exceed 50% of the amount of the rebate obtained in respect of the same year under the cap on the basis of value added, or carry the assessment mentioned in III to an amount less than that resulting from the application of the provisions of article 1647 D. "II. -The V of article 1647 B sexies of the code reads as follows: «V. - the total amount of rebates granted to a taxpayer pursuant to this section and sections 1647 B g and 1647 C d shall not exceed 76 225 000 EUR.»
III. - The provisions of I apply to charges established beginning in the year 2005.


Section 101 i. - General code of taxes is thus amended: a. - the article 1636 B sexies III is amended as follows: 1 ° to 1, after the reference: "1609 h A ter", is inserted the reference: ", 1609 h B ';
2 ° 2 reads as follows:

"2. they can define, in the conditions laid down in 1 II of article 1639 A, areas of collecting the tax of removal of household waste on which they vote different rates in order to provide the amount of the fee to the importance of the service made popular on the basis of the conditions of service and its cost. The municipalities or intermunicipal cooperation establishments on the territory of which a transfer or waste disposal facility under a departmental plan for the elimination of household waste is located can also define an area with a radius of one kilometre up, on which they vote a different rate; in this case, the municipality or the public establishment for intercommunal cooperation cannot define the perimeter of the areas the size of the service rendered.
"However, derogation, the public establishment of inter-municipal cooperation in own taxation having instituted the tax may, for a period which may not exceed ten years, vote different rates on its perimeter, in order to limit increases in contributions related to the harmonization of the mode of financing. This provision may also be implemented in the event of connecting to one or more communes. The public establishment of inter-municipal co-operation decides, in the conditions laid down in 1 II of article 1639 A, the application of this device and the delimitation of the areas on which different rates are voted. » ;
3 ° it is complemented by a 3 worded as follows: ' 3. for the purposes of the 2: a. " For inter-municipal cooperation public institutions who receive the tax under the conditions laid down in article 1609 (b) h A ter, the syndicat mixte defines, in the conditions laid down in 1 II of article 1639 A bis, areas of collecting the tax depending on the importance of the service rendered. It decides, in the same conditions, the application of the second paragraph 2 of this article and the perimeter on which this device is being implemented;
"b. the period during which different rates can be voted pursuant to the second subparagraph shall apply from 1 January 2005 for all public institutions of inter-communal cooperation that levy the tax on that date and from the first year in respect of which the public establishment for intercommunal cooperation collects the tax for those which are in accordance with the law n ° 99-586 of 12 July 1999 on the strengthening and simplification. inter-municipal cooperation as well as for groups newly formed. It shall apply from the year following that of the connection in the event of attachment of the Commons;
'c. provisions of the 2 may be applied at the same time.'
B. - 1609 section c is amended as follows: 1 ° the fifth and sixth paragraphs read as follows: "they can define, in the conditions laid down in the first subparagraph of article 1639 A a II 1, areas of collecting the tax of removal of household waste on which they vote different rates in order to provide the amount of the fee to the importance of the service rendered appreciated depending on the conditions of service and its cost.
"However, as derogatory, they can, for a period which cannot exceed ten years, vote different rates on their perimeter, in order to limit increases in contributions related to the harmonization of the mode of financing. This provision may also be implemented in the event of attachment to the Union of one or several communes or public establishment of inter-municipal cooperation. Of communes and the mixed trade unions decide, under the conditions laid down in 1 II of article 1639 A, the application of this device and the delimitation of the areas on which different rates are voted. » ;
2 ° it is complemented by two well written paragraphs: "for the purposes of the sixth paragraph, the period during which different rates can be voted shall apply from 1 January 2005 for all unions of municipalities and mixed unions that levy the tax on that date and the first year for which these trade unions perceive the tax for those which are in accordance with the law n ° 99-586 of 12 July 1999 on". the strengthening and simplification of inter-municipal cooperation as well as for those newly formed. It applies as from the year following that of the connection in case of connection of municipalities or intermunicipal cooperation establishments.
«The provisions of the fifth and sixth paragraphs can be applied at the same time.»
C. - The sixth paragraph I of article 1609 quinquies C is complemented by a sentence as follows: "However, when transformation occurred after October 15, areas of perception according to the importance of the rendered service imposed by the Union before its conversion into a Communauté de communes remain applicable the year following this transformation."
D. - Article 1520 is amended as follows: 1 ° the first and second subparagraphs are grouped under an I;
2 ° the third, fourth, fifth, sixth and seventh paragraphs are grouped under an III;
3 ° after the second paragraph, inserted an II as follows: "(II). -By way of derogation from the provisions of article 1609 a h b A are applicable to Commons which adhere, for the whole of this jurisdiction, to a mixed Union. » E. - article 1522 is amended as follows: 1 ° at the beginning of the first paragraph, is added the words: 'I '.
2 ° it is complemented by an II as follows: "(II). -Municipalities and their public institutions of inter-communal cooperation may decide, by a decision taken in the requirements of 1 II of article 1639, to cap the rental values of each room to use housing and each of their dependencies within the limit of an amount which shall not be less than twice the amount of the average rental value communal residential premises. The average rental value is determined under the conditions laid down in 4 of the II and IV of article 1411.
'This ceiling, reduced by 50%, apply the net income defined in article 1388.'
F. - In the first sentence of first and second subparagraphs of article 1639 A a II 1, after the words: 'the article 1521 III', shall be inserted the words: 'and in article 1522.
II. - The provisions of A, B and C of I are applicable for the establishment of the tax of removal of household waste due in respect of the years 2005 and following and the D, E and F of the I for the establishment of the tax due in respect of the years 2006 and subsequent household garbage.
For 2005, the deliberations under the second paragraph of the article 1636 B III 2 sexies of the general code of taxes as well as those laid down in the sixth paragraph of article 1609 c of the same code can be taken until January 15, 2005; These deliberations may provide from new zoning infra.


Article 102 in 2 ° of article 1609 V h C of the general code of taxes, after the words: "the one provided to B of article 26 of the finance law for 2003 (No. 2002) - December 30, 2002 1575" shall be inserted the words: ", subject to a deliberation of the Council of the public establishment of inter-municipal cooperation acting unanimously, under article 53 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003.


Article 103 the I of article 1636 B sexies of the general tax code is amended as follows: 1 ° the three paragraphs of the 4 constitute an a;
2 ° a b worded as follows is added: "b. has beginning in 2005 and as an exception to the provisions of the third paragraph of the b of 1, the communes, departments and establishments of inter-communal cooperation with own taxation can reduce their rate of business tax, compared with the previous year, in a proportion of at least half. , is the decrease in the tax rate of housing or the weighted average rate of the tax housing and property taxes, or the most important of these decreases when these two rates are declining.
'When it is applied to the first paragraph, the provisions of the fourth and fifth paragraphs of 2 shall apply.';
3 ° 5 reads as follows: "5. the deliberative public inter-municipal cooperation institution body applying article 1609 h C and whose business tax rate is less than 75% of the average of its category recorded the previous year at the national level can set the business within this limit tax rate, although the increase in the rate is greater than 5%."
"The categories mentioned in the first subparagraph are agglomeration communities, communities of communes applying article 1609 h C and urban communities applying that article. '.


Article 104 i. - Article 209 B of the general tax code is as follows:

«Art.» 209 B - I - 1. Where a legal person established in France and subject to corporate income tax operates a company out of France or holds directly or indirectly more than 50% of the shares, financial rights or voting rights in a legal entity: legal person, agency, trust or comparable, established or incorporated outside France and this company or legal entity institution is subject to tax-favoured within the meaning of section 238a profits or revenue positive of this company or legal entity are subject to corporate income tax. When they are carried out by a legal entity, they are deemed constitute taxable income from movable capital of a legal person established in France in the proportion of shares, units or financial rights it holds directly or indirectly.
"The rate of detention referred to in the preceding subparagraph shall be reduced to 5% when more than 50% of the shares, units, financial rights or voting rights of the legal entity established or incorporated outside France are held by undertakings established in France which, in cases where the foreign entity is listed on a regulated market, act in concert or by companies that are directly or indirectly in control or dependence in the sense of. article 57 against the legal person established in France.
'2. the shares, units, financial rights or voting rights held indirectly by the Corporation under 1 agree shares, interests, financial rights or voting rights held through a chain of actions, of shares, financial rights or voting rights; assessment of the percentage of the shares, financial rights or voting rights so held takes place by multiplying successive detention rate between them.
"The indirect holding includes of shares, units, financial rights or voting rights held directly or indirectly: ' a. by employees or officers of law or in fact of the corporation referred to in 1;
«b. by a natural person, his or her spouse, or their ascendants or descendants when at least one of these people is directly or indirectly shareholder, bearer shares, owner of financial rights or voting rights in that legal person;
"c. by a company or legal entity having in common with this legal entity shareholder, a unitholder or a financial rights or voting rights holder who has directly or indirectly the highest number of voting rights in that company or legal entity and such person;
"d. by a business partner of the Corporation as the relations between the legal person and the partner are such that a relationship of economic dependence exists between them.
«However, stocks, shares, financial rights or rights to vote referred to in a, b, c and d are not taken into account for the calculation of the percentage of result of the legal entity established outside France, which is deemed to constitute income from movable of the corporate capital.»
' 3. the benefit of the business or income from movable capital mentioned in 1 is deemed acquired the first day of the month following the end of the year the company or legal entity established or incorporated outside France. '' It is determined according to the rules laid down by this code with the exception of the provisions laid down in article 223a.
«4. the tax paid locally by the company or the legal entity, established out of France, is due on the tax in France, provided they are comparable to the corporate income tax and, if it is a legal entity, in the proportion referred to in the last sentence of the first subparagraph from 1.»
"5. where products or the company or the legal entity income include dividends, interest or royalties that come from a State or territory other than that in which the company or the legal entity is established or incorporated, the deductions at source which gave rise these dividends, interest or royalties are attributable in the proportion referred to in the last sentence of the first subparagraph of 1 on the corporation tax owed by the legal person established in France. '' This imputation is however subject to the condition that the State or the territory comes these dividends, interest or royalties or the France and a State bound to the France in a convention for the elimination of double taxation the income tax which contain a clause for administrative assistance to combat fraud and tax evasion, in which case the imputation is made at the rate set in the convention.
«II. - the provisions of I are not applicable: '-if the company or the legal entity is established or incorporated in a State of the European Community and "-If the operation of the undertaking or the detention of the shares, financial rights or voting rights of the legal entity by the liable legal person of the corporation tax cannot be regarded as forming a mounting artificial whose purpose would be to circumvent French tax legislation.»»
"III.-Apart from the cases referred to in II, the provisions of the do not apply when the profits or revenue positive company or legal entity established or incorporated outside France from an industrial or commercial activity effective on the territory of the State of his establishment or headquarters. ''
«However, when profits or revenue positive of the company or the legal entity established or incorporated outside France come: «a. for more than a fifth, management, maintaining or increasing titles, shareholdings, debts or assets similar for its own account or for the undertakings belonging to a group with which the legal person established in France maintains relations of control or dependency or assignment or licensing of intangible rights» the industrial, literary and artistic property or 'b. For more than half, referred to the a and the provision of internal services, including financial, to a group of companies with which the legal person established in France maintains relations of control or dependency, the provisions of I apply except if the legal person established in France establishes that the operations of the company or legal entity established or incorporated outside France were mainly one effect other than to allow the location of profits in a State or territory where it is subject to a preferential tax regime.
'IV. - a decree in Council of State fixed the conditions for the application of this article and in particular the terms to avoid the double taxation of the profits or income from movable capital actually distributed as well as declarative of the corporate obligations.'
II. - in the second paragraph of article 238 of the code, the words: "taxes on profits or revenues significantly cheaper than France" are replaced by the words: 'to taxes on profits or income where the amount is less more than half of tax on profits or income which they would have been liable under the conditions of ordinary law in France. If they had been domiciled or established.
III. - in the first paragraph of article L. 188a of the book of tax procedures, the words: «a company, a society or group» are replaced by the words: "a company or legal entity.
IV. - The provisions of this article shall apply from 1 January 2006.


Section 105 i. - Article 1115 of code general tax is supplemented by a paragraph as follows: "for resale consisting of in sales batch triggering the right of first refusal referred to in article 10 of Act No. 75-1351 of 31 December 1975 on the protection of the occupants of premises residential tenancies or that provided for in article 15 of Act No. 89-462 of 6 July 1989 to improve reporting rental and amending of. Act No. 86-1290 of December 23, 1986, the time limit for the application of the condition of resale referred to the b is reduced to two years. "II. - the provisions of I apply to purchases made from January 1, 2005.


Article 106 the monetary and financial code is amended as follows: 1 ° the I of article L. 312-1-1 is amended as follows: has) the first paragraph is replaced by five well written paragraphs: "credit institutions are required to inform their clients and the public on the General conditions and tariff applicable to operations relating to a deposit account management, on terms laid down by an order of the Minister in charge of economy and finance. ''
"A personal deposit account management is not acting for professional purposes is regulated by a written agreement between the client and the credit institution or financial services of La Poste for any account opened from February 28, 2003.". The acceptance of this agreement is formalized through the signature of the holder of the account.
"For open accounts before that date and not been an agreement signed or tacitly approved, a draft convention of deposit account is provided to the client at his request. The acceptance of this agreement is formalized through the signature of the holder of the account within a maximum period of three months after sending.

"Until December 31, 2009, credit institutions and financial services of the post office are required to inform clients having no account of deposit of the possibility to sign agreement at least once a year a..
"The main stipulations that the deposit account agreement must contain, including General and tariff opening, operating and closing conditions are specified by an order of the Minister in charge of economy and finance.";
(b) in the first sentence of the second paragraph, the words: ' tariff products and services which are the subject of a convention of "are replaced by the words: ' tariff conditions applicable to the";
(c) in the last paragraph, the words: "referred to in the preceding paragraph" are replaced by the words: 'of deposit account", and the words: ' this convention' shall be replaced by the words:"of the conditions and rates applicable to the deposit account ";
2 ° the last paragraph II of article L. 312-1-2 reads as follows: 'for sanctioned criminal offences, the minutes are forwarded to the Prosecutor of the Republic within five days of their establishment. In all cases, a copy of the minutes is given to the person concerned. » ;
3 ° the last two paragraphs of article L. 312-1-4 shall be replaced by a paragraph worded as follows: 'credit institutions and financial services of the post office shall inform their customers of the conditions in which the deposit account agreement may be signed.';
4 ° the first paragraph of article L. 351 - 1 is replaced by two paragraphs thus worded: "shall be liable to a tax fine of 75 EUR the fact to ignore one of the obligations referred to in the second, third, fourth and fifth paragraphs of article L. 312-1-1 I. This fine is pronounced and recovered following the rules applicable to the value added tax. Litigation is followed by the administration, which has found the offence.
"Is punishable by the penalty of fine for contraventions of the fifth class of the fact to ignore one of the obligations referred to in the first, sixth and seventh paragraphs of article L. 312-1-1 I or one of the prohibitions imposed in article L. 312-1-2 I."


Article 107 miners dismissed for strike action, amnestied pursuant to Act No. 81-736 of 4 August 1981 on the amnesty, as well as their spouses survivors, holders of a benefit of insurance old-age social security in the mine plan, benefit from heating and housing cash benefits.
The National Agency for the guarantee of the rights of minors calculates the amounts of those benefits in proportion to the duration of the services validated by the national independent social security fund in mines, according to the rules applicable to agents of the collieries of basin converted effective January 1, 1984. She paid in once as the form of a capital.



B. - Other measures Article 108 I. - from 1 November of each year and within the limits of one quarter of the current year appropriation by the finance acts on the corresponding titles of each program or staffing, the commitments of expenditure other than personnel and investment may be taken on the credits of the following year. These commitments indicate that the performance of the service cannot take place before 1 January.
II. - For the period from 1 November to 31 December 2005, the limit of one quarter of the appropriations is appreciated by title of allocations contained in the indicative presentation issued in implementation of article 66 of Act I organic No. 2001-692 of 1 August 2001 relating to finance laws and programs.


Section 109 are repealed article 163 of order No. 58 - 1374 of 30 December 1958 on the finance law for 1959, article 54 of the law of finances for 1965 (No. 64) - 1279 of 23 December 1964, section 88 of the Act, 1968 (No. 67) finance - 1114 of 21 December 1967, article 79 of the law of finances for 1974 (No. 73) - 1150 of 27 December 1973 , article 25 of the amending finance law for 1974 (No. 74) - 1114 27 December 1974, article 81 of the Act, 1977 (No. 76) finance - 1232 December 29, 1976, the first paragraph of article 20 of Act No. 79-590, 12 July 1979 on the final settlement of the 1977 budget, the IV of article 32 of the 1980 Finance Act (No. 80-30 January 18, 1980) , article 10 of Act No. 82-653 of 29 July 1982 concerning reform planning, article 1 of the Act, 1986 (No. 85) finance - 1403 of 30 December 1985 and article 32 of the amending finance law for 1987 (No. 87) - 1061 December 30, 1987.


Article 110 article 30 of Act No. 84-148 of March 1, 1984, on the prevention and amicable settlement of difficulties of companies is complemented by a 3 worded as follows: '3. each year, the Caisse des Dépôts et consignations this to the commissions of the finances of the two assemblies its social and consolidated accounts, certified by two auditors. The commission's monitoring of the Caisse des dépôts and consignations means the Auditors and their alternates on the proposal of the Director general. ' Article 111 to consolidate the revival of agriculture in Corsica, farmers of Corsica in activity at 1 January 1994, whose debt levels affect the sustainability of the operation can benefit from a partial support by the State of the interest due, off delay and interest capitalized, in respect of maturities ranging from 2002 to 2010 Bank business loans they have achieved since January 1, 1994, in respect of their farming for purposes their exploitation.
This support is designed to reduce the burden of debt at a level compatible with the capabilities of repayment of the operation. Its amount, taking into account the supplement that may be brought by the lending institution as well as the collectivity of Corsica, is proposed by the regional commission of conciliation set up on August 2, 2000. The amount of aid is arrested by the prefect of Corsica in the limits of the appropriations allocated, provided that the sum of the allocated aid exceed EUR 3.2 million.
To benefit from this support, the applicant must produce its accounting results or an external audit to appreciate righting ability and the economic viability of its operations after reprocessing of its debt and commit themselves to respect the deadlines set by an individual plan of treatment of debt. Assistance from the State is subject to compliance by the operator with the individual plan.
The request for support must have been submitted to the administrative authority of the State between January 1, 2002 and March 31, 2006.


Article 112 [provisions declared non-conforming to the Constitution by decision of the Constitutional Council No. 2004-511 DC of 29 December 2004].



Agriculture, food, fisheries and Rural Affairs Article 113 article L. 654 - 16 of the rural code is repealed.


Article 114 in the second paragraph of article L. 514 - 1 of the rural code, the words: "for 2004, 1.5%" shall be replaced by the words "for 2005, at 1.8%.


Article 115 i. - The last three paragraphs of the article III of the 1619 of the general tax code read as follows: "for the determination of the tax base, the tonnage of grain delivered subject to a reduction corresponding: '1 ° to humidity, equal to the difference between the recorded humidity and a reference rate between 14% and 15% of the tonnage fixed by order of the Minister in charge of agriculture;»
'2 ° to the percentage of miscellaneous impurities, equal to the difference between observed dockage and the reference between 0.5% and 2.5% of the tonnage, rate fixed by order of the Minister of agriculture for each cereal, within the limit of a maximum rate of reduction between 1% and 3%.'
II. - The I comes into force on January 1, 2004.


Article 116 the first paragraph of article L. 641-9-1 of the rural code is supplemented by the words: "or products for which the proposal for registration for the protected geographical indication has been certified under the conditions laid down by Decree in Council of State."



Veterans Article 117 I. - B of article L. 8 bis of the code of military pensions for disability and victims of the war is as follows: "b. - effective January 1, 2005, a constant ratio is established between pensions and the gross salaries of the public service of the State. '' In the event of changes in the index of all of the gross salaries of the public service of the State, as it is defined by the national Institute of statistics and economic studies, the value of the pension point changed proportionally to the evolution of this index, at the date of this development. "II. - a decree in Council of State sets out the conditions for the application of this article.


Article 118 prisoners the French army soldiers of the army of national liberation during the war of Algeria are benefiting from the provisions mentioned in the 1 ° of the sole article of Act No. 83 - 1109 21 December 1983 relating to compensation for disabilities incurred in certain places of captivity or confinement.



Loads common Article 119 in more on this article...

I. - Article 25 of the civil and military retirement pensions code, it is inserted after an article L. 25 bis worded as follows:

«Art.» L. bis 25. -I. - the age of sixty years referred to in the l I of article L. 24 ° is lowered for officials under the regime of the civil and military pensions of retirees who justify, in this regime and, if necessary, in one or more other compulsory schemes, insurance, or equivalent recognized periods lasting, at least 168 quarters: "1 ° (A) effective January 1, 2008. , fifty-six years for officials who justify a duration of activity that resulted in contributions to their load at least 168 quarters and having started their activity before the age of sixteen;
«2 ° A effective July 1, 2006, fifty-eight years for officials who have a duration of activity that resulted in contributions to their load at least 164 quarters and having started their activity before the age of sixteen;
"3 ° A effective January 1, 2005, to fifty-nine years for officials who justify a duration of activity that resulted in contributions to their load at least 160 quarters and having started their activity before the age of seventeen. ''
"For the application of the condition of age of onset of activity defined in 1 °, 2 ° and 3 °, are regarded as having started their activity before the age of sixteen or seventeen officials justifying: '-either an insurance period of at least five quarters at the end of the year during which occurred, respectively, their sixteenth or their seventeenth birthday;
'- or, if they are born in the fourth quarter and justify the duration of insurance provided for in the preceding paragraph, to an insurance period of at least four quarters in respect of the year in which occurred, respectively, their sixteenth or their seventeenth birthday.
«For the purposes of the condition of duration of activity that gave rise to contributions of officials set to 1 °, 2 ° and 3 ° above, are deemed have resulted in contributions: '-periods of national service, at the rate of one quarter per period of at least ninety days, consecutive or not.» When the period spans two calendar years, it can be assigned to one or other of these years, the most favourable solution being adopted;
-the periods during which officials have been placed on sick leave statutory as well as the periods counted as periods of insurance in one or more other compulsory schemes in respect of disease, maternity and temporary incapacity.
"These periods are included respectively in the limit of four quarters and although the number of quarters that gave rise to contributions or deemed such could exceed four in the same calendar year.
"For the purposes of this same condition of duration of activity that gave rise to contributions of officials, it is engaged a number of quarters for greater than four in respect of each calendar year during which the insured person has been affiliated successively or simultaneously to several of the considered regimes.
"For the application of the condition of duration of insurance or equivalent recognized periods defined in the first subparagraph, are taken into account the bonus for children mentioned in (b) and (b) bis of article L. 12, increases duration of insurance referred to in articles L. 12A and L. 12B and downtime or reduction of activity referred to in article l. 1. 9.
«II.-during which the conditions set out in this section I are is the year selected for the application of the provisions of the II and of III of article 66 of Act No. 2003-775 of August 21, 2003 on reform of retirees, provided that the official application to benefit from the provisions of this article before his sixtieth birthday.»
II. - The provisions of article L. 25 bis of the code of civil and military retirement pensions are applicable to workers covered by workers in industrial establishments of the State pension plan.
III. - The provisions of this section come into force on January 1, 2005.



Culture and communication Article 120 I. - 2 II of article 302 bis KB of the general tax code is complemented by a c worded as follows: «v. of sums paid directly or indirectly by operators of electronic communications to parties concerned, or to people that these outstanding obligations have entrusted the collection, at the rate of telephone calls to shared revenues connections to telematic services and pervasive shipments which are related to the broadcast of their programs, with the exception of programs serving a great national cause or of general interest. "II. - after II of article L. 102 AA of the book of tax procedures, it is inserted an IIA as follows:"IIA. -The persons mentioned in the c 2 of II of article 302 bis KB of the general code of taxes to which was entrusted the receipt of payments by electronic communications operators are required to provide each television service operator I mentioned in of this article as well as the administration of taxes, before 15 February of each year a summary of the planned amounts to c 2 of II of this article that they have earned during the previous calendar year. » Section 121 3 article 302 bis KD of the general code of taxes is as follows: ' 3. taxation by level of quarterly revenues collected by the subject boards are fixed as follows from Q1 2005: "1 ° for broadcast advertising: you can consult the table in OJ No. 304 of 31/12/2004 text number 1 2 ° for television advertising»»» : You can consult the table in OJ No. 304 of 31/12/2004 text number 1 Article 122 in the penultimate paragraph of article 53 of Act No. 86-1067 II supra, after the words: "Cultural Affairs" shall be inserted the words: «and finance»


Article 123 in 2005, the Government will deposit on the bureau of the National Assembly and the Senate a report outlining the opportunity to expand the scope of the Fund the modernization of the press daily and assimilated to political and general information to other dailies.



Economy, finance and industry Article 124 I. - section 1601 of the general code of taxes is amended as follows: l ° in the a, the amount: '93.50 EUR' is replaced by: '95,50 EUR ";
2 ° the a is supplemented by the words: "to Chambers of trades and crafts of Guadeloupe, Martinique, Guyane and Réunion, the maximum amount of the fixed duty is fixed at 102.50 EUR";
3 ° after the inserted a paragraph as follows: "for 2005, the maximum amount of the fixed duty of Chambers of trades and crafts is exceptionally increased by EUR 1 in order to allow the financing of the Organization of the elections to the Chambers of trades and crafts; This increase is not taken into account in the calculation of the additional duty to the business tax. "II. - in the first sentence of the first paragraph of section 1601 of the same code, the words:" article 1601' are replaced by the words: "in the first paragraph of the article 1601 a.


Article 125 in the first paragraph of article 31 of Act No. 2001 - 1248 of 21 December 2001 on the regional account Chambers and the Court of Auditors, the year: "2004" is replaced by the year: '2010 '.



Equipment, transport, spatial planning, tourism and sea II. -Transport and road safety Article 126 I. - article 6-1 of Act No. 89 - 1007 31 December 1989 relating to the corps of engineers of the air navigation control is amended as follows: 1 ° in the first sentence of the first paragraph, after the words: 'cessation of activity', shall be inserted the words: "or for a period of thirteen years for those of them deregistered under these conditions as of 1st January 2004.
2 ° the same sentence is supplemented by the words: 'or, for those who perceive it, for thirteen years to 108% of the amount of the special allowance of qualification for the first eight years then 54% of this same benefit during the last five years';
3 ° in the last sentence of the first subparagraph, the words: «in the second paragraph of article L. 86» are replaced by the words: "to the I of article L. 86";
4 ° in the first sentence of the last paragraph, after the words: 'cessation of activity', shall be inserted the words: "or less than thirteen years in the case of perception during this time.
II. - in article 6-2 of the Act, the words: "as from January 1, 1998» are replaced by the words:" as of January 1, 2004 ", and rate:"13% "is replaced by the rate: '24.6% '.


Article 127 the Government filing, annually on the bureau of the National Assembly and the Senate, a report on the financing and operation of the Agency's financing of the transport infrastructure of France.
This report specifies in particular the amount of receipts, the use of the loan conditions and the nature of the expenses incurred in the year.


Article 128 article 1-3 of order No 59-151 of 7 January 1959 on the Organization of transportation of travellers in Ile-de-France, inserted a section 1-4 as follows:

«Art.» 1-4.-the financial impact of the changes in structure of the scale of infrastructure charges owed by the national society of railway french rail network of France to the title of regional services of travellers in the Ile-de-France region organized in 2004 by the Syndicat des transports in the Ile-de-France region is offset by the State to local authorities interested in proportion to their respective participation in the Ile-de-France Transport Union. » Labour, health and social cohesion i. employment and work Article 129 I. – in the third sentence of the third paragraph of III of section L. 241 - 13 of the code of social security, the rate: "70%" is replaced by the rate: '60% '.
II. - The last sentence of the first paragraph I of article 10 of Act No. 2003-47 of 17 January 2003 on wages, working time and development of employment is replaced by two sentences thus written: "this factor becomes zero for an hourly wage equal to the amount of this report plus 70% until December 31, 2004. This increase rate is reduced to 60% of earnings and salaries paid from January 1, 2005. ' Article 130 i. - the first paragraph of article L. 118 - 6 of the labour code is supplemented by a sentence as follows: "the State supports employer social contributions up to the date of obtaining the diploma or the title of prepared technological education. "II. - article 18 of Act No. 87-572 of 23 July 1987 amending title I of book I of the code of labour and on learning is supplemented by a paragraph worded as follows:"the State supports employer social contributions up to the date of obtaining the diploma or the title of prepared technological education. "III. - VI of article 20 of Act No. 92-675 of 17 July 1992 on various provisions relating to learning, vocational training and amending the labour code is supplemented by a paragraph worded as follows:"the State supports employer social contributions up to the date of obtaining the diploma or the title of prepared technological education. ' Article 131 i. - in the first paragraph of article L. 314 - 4 of the code of social action and families, the words: "by the limiting amount registered as such in the initial Finance Act for the year in question' shall be replaced by the words:" by the total of the limiting amount entered as such in the Finance Act of the year for the year in question and. ", in addition, with regard to the facilities and services mentioned in the a of 5 ° of article L. 312 I - 1, appropriations entered as such in the budget for the same period of the National Fund of solidarity for autonomy.
II. - The last sentence of the second paragraph of article l 323 - 31 of the labour code reads as follows: "They may receive grants in accordance with agreements with the State, departments, municipalities, social security bodies or the National Fund of solidarity for autonomy."



II. - Health, family, disability and social cohesion Article 132 I. - a. - to article L. 245 - 7 of the code of social security, the words: "of the National Fund for insurance of salaried workers" shall be replaced by the words: "Fund of financing of the additional protection of the universal coverage of the disease risk referred to in article L. 862-1.
B. - after article L. 862 c - 3 of the same code, there shall be inserted a read d: d) the proceeds of the levy referred to in article L. 245 - 7
C. - Change provided for in the A and B shall apply to the amounts to be collected from January 1, 2005.
II. - III of article L. 862 - 4 of the code, the sum: '75 EUR' shall be replaced by the sum: '76,13 EUR.
III. - In article L. 862 - 6 of the same code, the words: ' deduction' shall be replaced by the words: "of the deductions.


Article 133 article l. 6213-4 of the public health code is amended as follows: 1 ° in the second paragraph, the numbers: "1140" and "1300" are replaced respectively by the numbers: "1715" and "1955";
2 ° the words: "standard fee" and "royalty" are replaced by the word: 'tax '.


Article 134 article l. 1123-8 of the code of public health is supplemented by three paragraphs thus worded: 'any request for authorization referred to in this article for a search on products referred to in article l. 5311-1 gives rise to the benefit of the French Agency of sanitary safety of health products, to the perception of a fee charged to the applicant.
"The scale of this tax is fixed according to the type of clinical trial, within the limit of a maximum of EUR 4 600, by a joint of the Ministers in charge of health order, budget and research. '' For inquiries related to projects whose sponsor is a natural person pursuing non-profit, a public research body, University, a public health establishment or a private attending the hospital public service or public institution health facility, the amount charged will be limited to 10% of the rate according to the scale of the tax.
"Tax is recovered in the manner provided for the recovery of the ordinary claims of administrative public institutions of the State."



IV. - Housing Article 135 in article L. 452 - 6 of the code of construction and housing, after the words: "to the verification, shall be inserted the words: «and recovery»


Article 136 the present Government to the Parliament, prior to the filing of the draft Finance Act for 2006 on the office of the National Assembly, a report on the modalities of implementation of the aid granted by the State to the municipalities for the realization of permanent reception areas for nomadic populations.
States legislative schedules É T A T A (Art. 63 of the Act) array of ways and means applicable to the budget of 2005 i. - GENERAL (in thousands of euros) BUDGET you can consult the table in OJ No 304, 2004-12-31 text number 1 II. -BUDGETS schedules (in euros) you can refer to the table in OJ No 304 of 31/12/2004 text number 1 III. -ACCOUNTS of assignment special (in euros) you can refer to the table in OJ No 304 of 31/12/2004 text number 1 IV. -ACCOUNTS of loans (in EUR) you can refer to the table in OJ No 304 of 31/12/2004 text number 1 V. - accounts of Treasury (in euros) you can refer to the table in OJ No 304 of 31/12/2004 text number 1 É T A T B (s. 65 of the Act) distribution, by title and Department , credits applicable to ordinary expenditures for civil services (new measures) (in EUR) you can consult the table in OJ No. 304 of 31/12/2004 text number 1 E T A T C (Art. 66 of the Act) distribution, by title and by Department, program authorizations and payment appropriations for capital expenditures of the civil services (new measures) (in thousands of euros) you can refer to the table in OJ No 304 of 31. 12/2004 text number 1 É T A T F (Art. 79 of the Act) the spending table to which apply evaluative credits you can consult the table in OJ No 304 2004-12-31 text number 1 É T A T G (Art. 80 of the Act) spending table to which apply provisional appropriations you can consult the table in OJ No 304 of 31/12/2004 text number 1 É T A T H) S. 81 of the Act) spending table that can give rise to carry-overs of appropriations from 2004 to 2005 you can consult the table in OJ No. 304 of 31/12/2004 text number 1 this Act will be enforced as law of the State.


Annex you can consult the table in OJ No. 304 of 31/12/2004 text number 1 made in Paris, December 30, 2004.
Jacques Chirac by the President of the Republic: Prime Minister, Jean-Pierre Raffarin the Minister of economy, finance and industry, Hervé Gaymard Minister delegate for budget and budget reform, the Government's spokesman, Jean-François Copé (1) Act No. 2004-1484.
-Preparatory work: National Assembly: Bill No. 1800;
Report of Mr. Gilles Carrez, general rapporteur, on behalf of the Committee on finance, no. 1863;
Opinions of the cultural affairs committees No. 1864, business economic No. 1865, of Foreign Affairs No. 1866, defence No. 1867 and the laws No. 1868;
Discussion (part 1) 19 to 22 and 25 October 2004 and adoption on October 26, 2004;
Discussion (part 2) 2 to 5, 8 to 10 and 15 to 19 November 2004;
Adoption on 23 November 2004.
Senate: Bill, adopted by the National Assembly, no. 73 (2003-2004);
Report by Mr Philippe Marini, rapporteur general, on behalf of the Committee on finance, no. 74 (2004-2005);
Opinions of the cultural affairs committees No. 75 (2004-2005), Economic Affairs No. 76 (2004-2005), Foreign Affairs No. 77 (2004-2005), Social Affairs No. 78 (2004-2005) and laws No 79 (2004-2005);
Discussion (part 1) 25, 26, 29, 30 November and 1 December 2004 and adopted on December 1, 2004;
Discussion (part 2) 2 to 4, 6 to 10, 13 and 14 December 2004 and adopted on 14 December 2004.
National Assembly: Bill, amended by the Senate, no. 1990;
Report of Mr. Gilles Carrez, general rapporteur, on behalf of the joint mixed commission, no. 1992;
Discussion and adoption on 20 December 2004.
Senate: Bill, adopted by the National Assembly (2004-2005);
Report of Mr. Marini, on behalf of the joint mixed commission, no. 125 (2003-2004);
Discussion and adoption on 22 December 2004.
-Constitutional Council:

Decision No. 2004-511 December 29, 2004 DC published in the Official Journal of that day.

Related Laws