Key Benefits:
The National Assembly and the Senate adopted,
Vu la Constitutional Council decision No. 2004-511 DC of 29 December 2004 ;
The President of the Republic enacts the following legislation:
I. - IMPOSTS AND REVENUS AUTHORIZED
A. - Previous provisions
I. - The collection of taxes, products and revenues assigned to the State, territorial authorities, public institutions and various bodies authorized to collect them continues to be carried out in 2005 in accordance with the laws and regulations and the provisions of this Financial Law.
II. - Except as otherwise provided, the Financial Act applies:
1° Income tax due in 2004 and subsequent years;
2° A corporate tax on the results of the fiscal years ended on December 31, 2004;
3° Effective January 1, 2005 for other tax provisions.
B. Tax measures
I. - Article 197 I of the General Tax Code is amended as follows:
1° The first draft is as follows:
“1. The tax is calculated by applying to the fraction of each share of income that exceeds 4,334 EUR the rate of:
" - 6.83 % for the fraction greater than 4,334 EUR and less than or equal to 8,524 EUR;
" - 19.14 % for: the fraction greater than 8,524 EUR and less than or equal to 15,04 EUR;
" - 28.26 % for the fraction greater than 15,044 EUR and less than or equal to 24,294 EUR;
" - 37.38 % for the fraction greater than 24,294 EUR and less than or equal to 39,529 EUR;
" - 42.62 % for the fraction above 39 529 EUR and less than or equal to 48,747 EUR;
" - 48.09 % for the fraction above 48,747 EUR. » ;
2° At 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" is replaced by the sum: "400 EUR".
II. - In the second paragraph of section 196 B of the same code, the sum: "4,338 EUR" is replaced by the sum: "4,410 EUR".
The amounts in section 200 sexies of the General Tax Code are replaced by the following amounts:
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
In section 199 novodecies of the General Tax Code, the amount "10 EUR" is replaced by the amount "20 EUR".
The premiums paid by the State after consultation or deliberation of the National High-level Sports Commission to the athletes medallisted at the Olympic and Paralympic Games of the year 2004 in Athens are not subject to income tax.
I. - After the second paragraph of Article 158 (e) of Article 158 of the General Code of Taxation, a paragraph is inserted as follows:
"The provisions of the two preceding paragraphs are also applicable to the establishment of the pensionable debt tax as of December 31, 2003, the pension was the subject of a first monthly payment in 2004, the arrears mentioned in the second paragraph of the arrears due in 2004. »
II. - A decree specifies the declarative obligations of pension debtors to which the provisions of this article apply.
I. - The 1st of Article 156 of the General Tax Code is amended as follows:
1° The amount "53 360 EUR" is replaced by the amount "60 000 EUR";
2° It is supplemented by a sub-item:
"The amount referred to in the first paragraph of this 1° shall be revised annually in the same manner as the upper limit of the first instalment of the income tax scale. »
II. - The provisions of 2° of I apply from the taxation of revenues of 2005.
I. - The general tax code is amended as follows:
A. - Section 6 is amended as follows:
1° In the first sentence of the third paragraph of 1, the words: "beginning with the taxation of the income of the year of the third anniversary of the registration of the covenant" are deleted;
2° 7 :
(a) In the first paragraph, the words: "the year in the course of" are replaced by the words: "from the date to";
(b) The second and third paragraphs are deleted;
3° It is complemented by an 8 drafted as follows:
" 8. a. When the covenant ends in the calendar year of its conclusion or the following year for a reason other than the marriage between the partners or the death of one of them, each member of the covenant shall be subject to a separate taxation in respect of the year of its conclusion and that of its termination, and agrees to this effect a statement of income for which it has disposed during the subscription year.
“b. When people linked by a civil pact of solidarity marry each other, the provisions of 5 do not apply. When their marriage occurs in the calendar year of the breach of the covenant or the following year, taxpayers are subject to a common taxation under the year of its rupture and that of marriage. They shall, if any, proceed with the regularization of statements made under the year of rupture. »
B. - Article 7 is as follows:
“Art. 7. - The rules for taxation, seating and liquidation of the tax as well as those relating to the subscription of the declarations, as set out in this Income Tax Code for married taxpayers, are applicable in the same conditions to the partners bound by a civil solidarity pact, subject to the provisions of Article 8 6. »
C. - In article 239 bis AA, after the words: "as well as spouses", are inserted the words: "and partners bound by a civil pact of solidarity defined in article 515-1 of the Civil Code".
D. - The second paragraph of Article 777 bis is as follows:
"The benefit of the application of these rates is questioned when the covenant ends in the calendar year of its conclusion or the following year for a reason other than the marriage between the partners or the death of one of them. »
E. - The second paragraph of Article 779 III is as follows:
"The benefit of this slaughter is questioned when the pact ends in the calendar year of its conclusion or the following year for a reason other than the marriage between the partners or the death of one of them. »
F. - Article 764 bis is amended as follows:
1° In the first paragraph, the words: "or by one or more minor or major children protected from the deceased or his spouse" are replaced by the words: ", by the partner linked to the deceased by a civil pact of solidarity or by one or more minor or major children protected from the deceased, his or her spouse or partner";
2° In the second paragraph, the words "or his or her spouse" are replaced by the words ", his or her spouse or partner".
II. - The provisions of the A and B of the I apply from the taxation of the revenues of 2004.
I. - The general tax code is amended as follows:
1° After the 33° of article 81, it is inserted a 33° bis as follows:
« 33° bis Allowances paid, in any form, to victims of asbestos or their beneficiaries by the Asbestos Victims Compensation Fund pursuant to section 53 of the Social Security Financing Act for 2001 (No. 2000-1257 of 23 December 2000) or by court decision; »
2° Article 775 bis is amended as follows:
(a) It is complemented by a 5° as follows:
« 5° As part of the repairs to property and extra-patrimonial damage, to people with a pathology related to asbestos exposure. » ;
(b) In the first paragraph, 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 I shall apply to compensation received since the date of entry into force of section 53 of the Social Security Financing Act for 2001 referred to above.
III. - The provisions of 2° of I apply to estates for which compensation is paid or payable in compensation for property and extra-territorial damage to a person with a pathology related to an asbestos exposure.
Section 72 D bis of the General Tax Code is amended as follows:
1° In the third paragraph of I, the word "five" is replaced by the word "seven";
2° In the penultimate paragraph of I, the word "five" is replaced by the word "seven", and the word "fifth" by the word "seven";
3° In the last paragraph of I, the word "five" is replaced by the word "seven";
4° In II, the word "five" is replaced by the word "seven".
I. - Article 73 B II of the General Tax Code is amended as follows:
1° After the word: "subscribe", the end of the first paragraph is as follows: "between 1 January 2005 and 31 December 2008 a sustainable agriculture contract under the conditions defined in articles R. 311-1, R. 311-2 and R. 341-7 to R. 341-20 of the rural code. » ;
2° At the end of the last paragraph, the words: "Territorial Contract for Exploitation" are replaced by the words: "Sustainable Agriculture Contract".
II. - The provisions relating to territorial operating contracts, as provided for in Article 73 B, II of the General Tax Code, in its drafting effective December 31, 2004, remain applicable.
I. - Article 154 I of the General Tax Code is amended as follows:
1° In the first sentence of the first paragraph, the amount "2 600 EUR" is replaced by the amount "13 800 EUR";
2° In the second paragraph, the words: "allowed within the limit of a remuneration equal to not more than thirty-six times the monthly amount of the minimum wage of growth" are replaced by the words: "fully admitted".
II. - The provisions of I shall apply to exercises beginning on 1 January 2005.
After the third paragraph of Article 199 decies E of the General Code of Taxes, a sub-paragraph is inserted as follows:
"Also open the right to tax reduction, under the same conditions, the dwellings forming part of a classified tourism residence and located within the scope of intervention of a public establishment responsible for the development of a new agglomeration created under Act No. 70-610 of 10 July 1970 to facilitate the creation of new agglomerations. »
I. - The general tax code is amended as follows:
1° After article 775 bis, an article 775 ter is inserted as follows:
"Art. 775 ter. - A reduction of EUR 50,000 is made on the net estate collected either by the living or represented children or the ascendants of the deceased and, where applicable, the surviving spouse, or exclusively by the surviving spouse. » ;
2° Au b du I and II de l'article 779, the amount "46 000 EUR" is replaced by the amount "50 000 EUR";
3° Section 788 is amended as follows:
(a) I, II and III become respectively II, III and IV;
(b) It is inserted as follows:
"I. - The slaughter referred to in Article 775 ter is distributed among the beneficiaries cited in this article on the pro rata of their rights in succession. It imputes on the part of each heir determined after application of the slaughters referred to in Article 779 I. The fraction of the slaughter not used by one or more beneficiaries is distributed among the other beneficiaries on the prorated basis of their rights in the succession. » ;
(c) In the first paragraph of the I, the amount "15 000 EUR" is replaced by the amount "57 000 EUR";
(d) In the III, the words "as mentioned in the II" are replaced by the words "as mentioned in the III".
II. - The provisions of I come into force on 1 January 2005.
I. - After Article 776 of the General Tax Code, an article 776 bis is inserted as follows:
"Art. 776 bis. - I. - The debts that have been contracted by the donor for the acquisition or in the interest of the property objects of the donation, which are placed at the expense of the donee in the act of donation, and whose care by the donee is notified to the creditor, are deducted for the liquidation of the transfer rights on a free basis, when the donation relates to:
"a. All or undivided shares of tangible and intangible assets and immovables assigned to the operation of an individual enterprise with an industrial, commercial, artisanal, agricultural or liberal activity, provided that the debt was not contracted by the donor to either the donee or the spouse of the latter, or his spouse or ascendants, either of his brothers, sisters or descendants, or of his ascendants
“b. Assets other than those mentioned in a, provided that the debt is contracted with a person mentioned under Book V of the Monetary and Financial Code.
“II. - The benefit of the deduction referred to in I is subject to the condition that the donee demonstrates that he has borne the effective payment of the debts charged to him, without that demonstration being required by the administration beyond the third year following that of their maturity as mentioned in the act of donation. »
II. - After Article L. 21 of the Tax Procedures Book, an article L. 21 A is inserted as follows:
"Art. L. 21 A. - The administration may request the taxpayer justifications for all debts charged to the donee in the donation act.
"In the absence of an answer or if the justifications produced are estimated to be insufficient, the administration may rectify the donation by complying with the contradictory rectification procedure provided for in Article L. 55. »
In the I of Article 17 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), the date: "June 30, 2005" is replaced by the date: "December 31, 2005".
Section 885 U of the General Tax Code is amended as follows:
1° The table is as follows:
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
2° It is supplemented by a sub-item:
"The limits of the rates set out in the table above are updated annually in the same proportion as the upper limit of the first tranche of the income tax scale and rounded to the nearest 10 thousand euros. »
Article 885 J of the General Tax Code is thus written:
"Art. 885 J. - The capitalization value of the life annuities constituted in the context of a professional activity or an individual pension plan created by Act No. 2003-775 of 21 August 2003 on pension reform, with the payment of bonuses regularly scaled in their amount and their periodicity for a period of not less than fifteen years and whose entry in enjoyment occurs on the date of the pension The exemption benefits the subscriber and his spouse. »
I. - The 1 bis of section 167 and section 167 bis of the general tax code are repealed.
II. - The provisions of the I are applicable to taxpayers who transfer their domicile outside France effective January 1, 2005.
The third of Article 219 bis of the General Tax Code is as follows:
"III. - Recognized foundations of public utility are exempt from corporate tax for the revenues mentioned in I."
The general tax code is amended as follows:
1° Section 151 septies is supplemented by an VII as follows:
« VII. - For the assessment of the limits set out in this section applicable to non-commercial profit holders of a civil society of means referred to in Article 239 quater Not subject to corporate tax, it is taken into account the revenues realized by this company, in proportion to their rights in the accounting profits.
"However, these limits are appreciated taking into account the overall amount of revenues, when the surplus value is realized by the company. » ;
2° In Article 202 bis III, the words "and VI" are replaced by the words ", VI and VII".
I. - The general tax code is amended as follows:
1° An article 244 quater I is inserted as follows:
"Art. 244 quater I. - I. - Companies imposed on the basis of their real profit which, after having ceased all or part of their taxable activity in France and transferred this activity outside the European Economic Area, resides it again within the meaning of Article 4 B and I of Article 209, from a country located outside the European Economic Area, between 1 January 2005 and 3 December 2006.
"Do not open the activities carried out in one of the following sectors for the benefit of the tax credit: transport, construction of motor vehicles, construction of civilian vessels, manufacture of artificial or synthetic fibres, steel, coal industry, production, processing or marketing of agricultural products, fisheries, aquaculture, insurance, reinsurance, credit and capitalization.
“II. - This tax credit is equal to staff costs for jobs created affected by a coefficient. This coefficient is 0.5 for personnel expenses incurred during the twelve months following the implantation, 0.4 for the expenses exposed from the thirteenth month to the twenty-fourth month, 0.3 for the expenses exposed from the twenty-fifth month to the thirty-sixth month, 0.2 for the expenses exposed from the thirty-seventh month to the forty-eighth month and 0.1 for the expenses exposed from the forty-ninth month to the sixtieth month following the implantation.
"III. - When the activity is newly established in an area eligible for the landscaping premium classified for industrial projects, the enterprises referred to in I also benefit, for a period of thirty-six months following the implantation, from a tax credit calculated by twelve-month period, applying a maximum rate of the following two amounts: amount of personnel expenses relating to jobs created or amount excluding taxes of eligible investments made. This rate is equal to 10% when the activity is newly established in an area eligible for the reduced-rate land use allowance for industrial projects. It is increased to 15% when the activity is located in an area eligible for the land use allowance classified at a normal rate for industrial projects, to 20% when the activity is located in an area eligible for the land use allowance classified at a higher rate for industrial projects and to 65% when the activity is located in an overseas department.
"IV. - For the purposes of the II and III, staff costs include remuneration and accessories, as well as social expenses, to the extent that they correspond to mandatory contributions. In addition, the creation of a job must result from the active full-time or part-time recruitment of a person for whom social contributions are paid to organizations governed by the Social Security Code.
"V. - For the purposes of the III, eligible investments are not tax-free. The amount includes the cost of tangible capital assets comprised of the land, buildings and equipment newly acquired in the new state as well as patents. These investments must be linked to the activity of the beneficiary company and correspond to the relocation operation carried out. They must be executed and recorded in the writings of the beneficiary company during the period of completion of the relocation operation.
"In order to be eligible for the device provided for in this Article, investments made by companies other than small and medium-sized enterprises referred to in VI and composed of intangible assets shall meet the following conditions:
" - be operated exclusively in the interest of the beneficiary enterprise;
" - having been acquired from a third party under market conditions;
" - be considered as depreciable assets and be recorded in the assets of the beneficiary company's balance sheet.
"The amount of eligible investments made by companies other than small and medium-sized enterprises referred to in VI and composed of intangible assets shall not exceed 25% of the total amount of eligible investments.
"VI. - The rates set out in the III are increased by 10 points when the enterprises referred to in I are small and medium-sized enterprises as defined in Annex I to Commission Regulation (EC) No. 70/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of EC Treaty to State aids for small and medium-sized enterprises.
« VII. - Without prejudice to the application of III and VI, the companies referred to in I may be entitled to the tax credit for companies that relocate all or part of their activity in France within the limits and conditions set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of the EC Treaty to the minimizing aids.
« VIII. - Where the amount of eligible expenditures or investments defined in IV and V is greater than 50 million euros, the tax credit cannot exceed a specified ceiling by applying a rate equal to 50% of the regional rate defined in III for the fraction greater than 50 million euros and less than or equal to 100 million euros. The fraction of eligible expenditures or investments greater than 100 million euros is not retained for the calculation of the ceiling.
« IX. - The amount of the tax credit provided for in this section shall not exceed the amount of personnel expenses or eligible investments actually incurred by the enterprises referred to in I.
"X. - The tax credit calculated by the companies of persons referred to in sections 8, 238 bis L, and 239 ter or the groupings referred to in sections 239 quater, 239 quater A, 239 quater B and 239 quater C that are not subject to corporate tax may be used by their partners proportionally to their rights in these companies or groups, provided that they do so
« XI. - The approval referred to in I shall be granted by the Minister responsible for the budget under the conditions set out in section 1649 nuns where:
"a. All legal tax and social obligations were met at the time of termination and transfer;
“b. The cessation and transfer of the activity took place between 1 January 1999 and 22 September 2004;
"c. The goods and services produced within the scope of the activity are similar to those produced prior to the cessation and transfer of the activity, taking into account technological and economic developments in the activity;
"d. The financing of eligible investments defined in the V is assured at least 25 per cent by the beneficiary company of the tax credit;
“e. The company is committed to maintaining the jobs created or investments made for a minimum period of five years from the new location.
« XII. - Failure to comply with the undertaking referred to in e of XI results in the payment of tax credits obtained under this section.
" XIII. - Jobs or investments related to the relocation operation whose cost has already been taken into account in a help plan are not taken into account in calculating the tax credit. » ;
2° An article 199 ter H is inserted as follows:
"Art. 199 ter H. - I. - The tax credit set out in II of section 244 quater I is charged on the income tax due by the taxpayer for the year in which each twelve-month period ends, until the sixty-month period expires. If the amount of the tax credit exceeds the tax due under that year, the surplus is returned.
“II. - The tax credit defined in the III of section 244 quater I is charged on the income tax due by the taxpayer for the year in which each twelve-month period ends, until the thirty-six-month period expires. If the amount of the tax credit exceeds the tax due under that year, the surplus is returned. » ;
3° It is inserted an article 220 J thus drafted:
"Art. 220 J. - The tax credits defined in II and III of section 244 quater I shall be charged on the corporate tax under the conditions set out in I and II of section 199 ter H."
4° The first of section 223 O is completed by a j as follows:
"j. Tax credits issued by each company of the group under section 244 quater I; the provisions of section 220 J apply to the sum of these tax credits. »
II. - A decree sets the conditions for the application of I, including the reporting obligations to the companies concerned and the conditions for the granting and withdrawal of the approval.
I. - The general tax code is amended as follows:
1° An article 244 quater H is inserted as follows:
"Art. 244 quater H. - I. - Small and medium-sized enterprises imposed on the basis of their real or exempt earnings under sections 44 sexies, 44 sexies A, 44 octies and 44 decies may receive a tax credit when they expose commercial prospecting expenses in order to export outside the European Economic Area of Services, Goods and Goods.
"Small and medium-sized enterprises referred to in the first paragraph are those that have employed less than 250 employees and have either achieved a turnover of less than 50 million euros in each tax period or fiscal year ended during the period mentioned in the IV, or a total of less than 43 million euros. The company's workforce is valued by reference to the average number of employees employed during this period. The capital of the companies must be fully released and held continuously, for at least 75 per cent, by natural persons or by a company that meets the same conditions. For the determination of the percentage of 75%, the participation of venture capital corporations, joint venture investment funds, regional development companies and innovation financial companies or single-person venture investment companies are not taken into account provided that there is no dependency link within the meaning of the second to fourth paragraphs of Article 39 12 between the corporation and the latter companies or funds. For companies that are members of a group within the meaning of section 223 A, the turnover and the workforce to be taken into account are, respectively, the sum of the business figures and the sum of the employees of each of the member companies of that group. The condition of the composition of capital must be fulfilled by the parent company of the group.
"The tax credit also benefits companies of liberal professions subject to legislative or regulatory status or whose title is protected and to companies of financial participations of liberal professions referred to in Act No. 90-1258 of 31 December 1990 relating to the exercise in the form of a corporation of liberal professions subject to legislative or regulatory status or whose title is protected and to companies of financial participation of liberal professions.
“II. - Expenses eligible for the tax credit are, provided that they are deductible from the taxable result:
"a. Travel and accommodation expenses and allowances related to commercial prospecting for export outside the European Economic Area;
“b. Expenditures to gather information on markets and customers outside the European Economic Area;
"c. Expenditures for participation in trade fairs and exhibitions outside the European Economic Area;
"d. Expenditures to publicize the company's products and services to export outside the European Economic Area.
"The tax credit, calculated for each taxation period or fiscal year in which eligible expenditures have been exposed, is equal to 50% of those expenditures. Public subsidies received by businesses on the basis of the tax credit expenses are deducted from the basis for calculating this credit.
"III. - The obtaining of the tax credit is subject to the recruitment of a person assigned to the development of exports or the use of an international volunteer assigned to the same mission under the conditions laid down in sections L. 122-1 and following of the National Service Code.
"IV. - Eligible expenses are expenses incurred within twenty-four months of the recruitment of the person referred to in the III or the signing of the convention provided for in Article L. 122-7 of the National Service Code.
"V. - The tax credit is credited for each business, including the partnership, to EUR 40,000 for the 24-month period referred to in IV. This amount is increased to EUR 80,000 for associations governed by the Act of July 1, 1901 relating to the association contract, associations governed by the local law maintained in force in the departments of Moselle, Bas-Rhin and Haut-Rhin when they are subject to corporate tax under the provisions of section 206, and the groups referred to in section 239 quater meeting the conditions mentioned These ceilings are valued by taking into account the fraction of the tax credit corresponding to the shares of the partners of the partnership referred to in sections 8, 238 bis L, to the shares of the associates of liberal professions listed in I and to the rights of the grouping members referred to in sections 239 quater, 239 quater B and 239 quater C.
"When these companies or groups are not subject to corporate tax, the tax credit may be used by the partners proportionally to their rights in these companies or groups, provided that they are liable for corporate tax or natural persons participating in the operation within the meaning of 1° bis of section 156.
"The tax credit can only be obtained once by the company. » ;
2° An article 199 ter G is inserted as follows:
"Art. 199 ter G. - The tax credit defined in section 244 quater H is charged on the taxpayer's income tax for the years in which the expenditures defined in section 244 quater H were exposed. If the amount of the tax credit exceeds the tax due under that year, the surplus is returned. » ;
3° It is inserted an article 220 I as follows:
"Art. 220 I. - The tax credit defined in section 244 quater H is charged on the corporate tax for the years in which the expenditures defined in section 244 quater H were exposed. If the amount of the tax credit exceeds the tax due under that fiscal year, the surplus is returned. » ;
4° The first of section 223 O is completed by an i as follows:
"i. Tax credits issued by each company of the group under section 244 quater H; the provisions of section 220 I apply to the sum of these tax credits; "
II. - A decree sets the conditions for the application of I, and in particular the reporting obligations of the companies concerned.
III. - The provisions of I apply to expenditures as of January 1, 2005.
I. - 1. (a) The competitiveness clusters are formed by the consolidation in the same territory of companies, higher education institutions and public or private research organizations that aim to work in synergy to implement economic development projects for innovation.
(b) The designation of competitiveness clusters is carried out by an interdepartmental committee, following the advice of a group of qualified personalities, on the basis of the following criteria:
- means of research and development that may be mobilized in the area(s) of selected activity;
- economic prospects and innovation;
- the prospects and modalities of cooperation between enterprises, public or private bodies and local authorities and their public inter-communal cooperation institutions with a clean tax.
The designation of a competitiveness cluster can be accompanied by the committee's designation of a research and development area that includes the core of research and development.
A decree in the Council of State sets out the modalities for the application of these provisions.
2. (a) Research and development projects conducted within the competitiveness clusters mentioned in 1 involve several companies and at least one of the following partners: public or private laboratories, higher education institutions, organizations involved in technology transfer. These projects are likely to develop the activity of the companies concerned or to promote the emergence of new innovative companies.
These projects describe the research and development work that involves each of the partners and identify the means mobilized for the realization of this work, as well as the competitiveness cluster to which they relate.
(b) Research and development projects are approved by the state services according to the following criteria:
- nature of planned research and development;
- modalities of cooperation between enterprises and public or private bodies mentioned in 1;
- complementarity with the economic activities of the competitiveness cluster;
- impact in terms of the development or maintenance of implantation of enterprises;
- the reality of economic opportunities;
- impact on the attractiveness of the territory of the competitiveness cluster;
- complementarity with other competitiveness poles;
- quality of the forecast cost assessment;
- economic and financial sustainability;
- involvement, in particular financial, of local authorities and their public institutions of intercommunal cooperation with a specific tax.
3. Research and development projects cannot be submitted after December 31, 2007.
II. - The general tax code is amended as follows:
A. - The c of Article 44 sexies-0 A is supplemented by the words: "or to companies benefiting from the regime provided for in Article 44 undecies".
B. - After article 44 decies, an article 44 undecies is inserted as follows:
"Art. 44 undecies. - I. - 1. Companies that participate in a research and development project and are located in a research and development area, as mentioned in the I of section 24 of the Financial Act for 2005 (No. 2004-1484 of 30 December 2004), are exempt from income tax or corporate tax due to the profits they make in the first three fiscal years or periods of taxation that may exceed thirty months of the total exemption
"The profits made under the two beneficiary taxation years or periods following this exemption period are subject to income tax or corporate tax only for half of their amount.
“2. The period in which the total exemption is applied and the slaughters mentioned in 1 will begin from the beginning of the month in which the research work is started by this company and ends at the end of the one hundred and nineteenth month following that date. If the company claiming to the plan provided for in this section simultaneously operates in one or more research and development areas and another activity outside these areas, it is required to determine the exempt result by holding a separate accounting that tracks operations specific to the eligible activity and by producing for it the documents provided for in section 53 A.
“3. If, at the close of a taxation year or period, the undertaking no longer meets any of the conditions referred to in 1 it will permanently lose the benefit of the exemption provided for in 1. However, the benefit realized during that taxation year or period and the subsequent taxation year or period is subject to income tax or corporate tax only for half of its amount.
“4. The total duration of application of the slaughter by 50% provided for 1 and 3 cannot in any case exceed twenty-four months.
« 5. The exemption applies to the exercise or creation of activities resulting from a resumption, transfer, concentration or restructuring of pre-existing activities. However, where the exemption is granted or benefited from the plan provided for in this section, the exemption shall apply only for the remainder of the exemption.
“II. - The exempt benefit for a taxation year or period shall be that declared in accordance with the terms and conditions set out in sections 50-0, 53 A, 96 to 100, 102 ter and 103, lessened by the following gross products that remain taxable under the conditions of common law:
"a. Products of shares or shares of companies, and the results of companies or organizations subject to the regime provided for in Article 8;
“b. Products related to grants, liberalities and debts;
"c. Revenues of receivables and financial transactions in the amount that exceeds the financial expenses incurred in the same fiscal year or tax period.
"III. - When it meets the conditions required to benefit from the provisions of one of the regimes provided for in articles 44 sexies, 44 sexies A, 44 octies, 44 decies, 244 quater E or of the regime provided for in this article, the company may opt for the latter regime within six months of the delimitation of the competitiveness poles if it already exercises its activity or, if not, within six months of the beginning of the activity. The option is irrevocable.
"IV. - The exemption provided for in I shall apply within the limits set out in Commission Regulation (EC) No 69/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of the EC Treaty to Minimizing Aids. »
C. - At the b of the 3rd of the II of Article 154 bis, at the a of the I of Article 154 bis-0 A, at the last paragraph of Article 163 quatervicies and at the e of the 3rd B of Article 200 sexies, the reference: "44 decies" is replaced by the reference: "44 undecies".
D. - In the third paragraph of Article 170, after the reference: "44 decies", the words " and 44 undecies" are inserted.
E. - Article 223 nonies A is amended as follows:
1° 2 is thus written:
“2. Also exempt from the annual lump-sum taxation provided for in section 223 septies, the companies participating in a research and development project referred to in section I of the Financial Act for 2005 (No. 2004-1484 of 30 December 2004), and whose head office as well as all the activity and means of operation related to this project are established in a research and development area referred to in section I » ;
2° It is completed by a 3 and a 4 as follows:
“3. The undertaking referred to in 1 is liable for the annual lump-sum taxation set out in section 223 septies on January 1 of the year following that in which it no longer meets one of the conditions required to benefit from the status of innovative young business carrying out research and development operations and set out in section 44 sexies-0 A.
“4. The undertaking referred to in 2 is liable for the annual lump-sum taxation set out in section 223 sevenies on January 1 of the year following that in which it no longer benefits from the tax exemption on the corporations set out in section 44 undecies and no later than January 1 of the fifth year following that in which the undertaking was granted the first annual tax exemption to the fixed taxation. »
F. - In the first paragraph of Article 220 quinquies, after the reference: "44 septies", is inserted the reference: ", 44 undecies".
G. - In the first sentence of Article 244 quater B, the words "and 44 decies" are replaced by the words ", 44 decies and 44 undecies".
H. - At the b of the 1st of the IV of Article 1417, the words "and 44 decies" are replaced by the words ", 44 decies and 44 undecies".
I. - The provisions of the B shall apply to the results of the exercises closed from the date of delimitation by decree in the Council of State of the areas of research and development referred to in I of this article.
III. - A. - After article 1383 D of the same code, it is inserted an article 1383 F:
"Art. 1383 F. - I. - Territorial authorities and public institutions of inter-communal cooperation with clean taxation may, by deliberation under the conditions laid down in I of Article 1639 A bis, exempt from land tax on properties built for a period of five years the buildings implanted as of January 1 of the taxation year in an area referred to in I of section 24 of the Financial Act for 2005 (No. 2004-1484 of December 30, 2004), owned, on the same date, by a person who affects them to an activity fulfilling, during the reference period referred to in section 1467 A, the conditions for the exemption of professional tax under section 1466 E.
"The exemption covers the entire share of each community or public institution of inter-communal cooperation with a specific tax. It applies within the limits set out in Commission Regulation (EC) No 69/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of EC Treaty to Minimizing Aids. The exemption ceases to apply definitively from the second year following the reference period referred to in the first paragraph in which the debtor no longer meets the requirements.
"In the event of an operator change during an exemption period, the operator shall be maintained for the remaining period as long as the new operator meets the requirements of the first paragraph.
"The exemption does not apply in the event of a transfer of activity where the debtor has, under one or more of the five years preceding the transfer, benefited from the exemption provided, as the case may be, in section 1383 D or in this section.
"When the conditions required to benefit from any of the exemptions provided for in sections 1383 A, 1383 B, 1383 C, 1383 D or the exemption provided for in this section are met, the taxpayer must opt for any of these plans before January 1 of the year in which the exemption takes effect. The option is irrevocable and applies to all communities.
“II. - For buildings that may be exempted under I, a statement must be filed before 1 January of the first year from which the debtor may, under the building concerned, be exempted. This statement includes all the identification elements of the exempted building(s). »
B. - For buildings that may be exempted as of 1 January 2005 pursuant to Article 1383 F of the General Tax Code, the declaration provided for in Article 1383 F II must be subscribed within thirty days of the date of delimitation by decree in the Council of State of the research and development zones referred to in I of this Article.
C. - After article 1466 D of the same code, it is inserted an article 1466 E thus drafted:
"Art. 1466 E. - Territorial authorities and public institutions of inter-communal cooperation with clean taxation may, by deliberation under the conditions provided for in Article 1639 A bis, exempt from professional tax for a period of five years the activities established, as of January 1 of the taxation year, in a research and development area as referred to in I of section 24 of the Financial Law for 2005 (No. 2004-1484 of December 30, 2004), and which, during the reference period referred to in section 1467 A, participate in a validated research and development project January 2005.
"The exemption covers the entire share of each community or public institution of intercommunal cooperation with a taxation specific to the activity benefiting from exemption. It applies within the limits set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of EC Treaty to Minimizing Aids. The exemption ceases to apply definitively from the second year following the reference period referred to in the first paragraph in which the debtor no longer meets the requirements.
"In the event of an operator change during an exemption period, the operator shall be maintained for the remaining period as long as the new operator meets the requirements of the first paragraph.
"The exemption does not apply in the event of a transfer where the debtor has, under one or more of the five years preceding the transfer, benefited from the exemption provided, as the case may be, in section 1466 D or in this section.
"In order to benefit from the exemption, taxpayers must apply the exemption within the time limits set out in section 1477. This application must be directed to the tax service of the establishment for each exempt institution. Every year, the taxpayers declare, under the conditions set out in section 1477, the elements within the scope of the exemption.
"When an establishment meets the requirements for one of the exemptions provided for in sections 1464 B, 1464 D, 1465, 1465 A, 1465 B, 1466 A, 1466 B, 1466 C, 1466 D and this section, the taxpayer must specify the plan under which it intends to place. This choice, which is irrevocable and is valid for all communities, must be exercised within the time limit provided for the filing, as the case may be, of the annual return or provisional declaration of the professional tax referred to in section 1477. The bases benefiting from exemption may not be subject to the discounts mentioned in sections 1647 C to 1647 C quater. »
D. - To be granted from 2005 the exemption from professional tax provided for in section 1466 E of the general tax code, taxpayers must apply for it within thirty days of the date of delimitation by decree in the Council of State of the research and development zones referred to in I of this article.
E. - For the purposes of the provisions of Articles 1383 F and 1466 E of the same Code in 2005, the deliberations of the territorial authorities and public institutions of intercommunal cooperation with a clean taxation shall take place within thirty days of the date of delimitation by decree in the Council of State of the research and development zones referred to in I of this Article.
F. - Second paragraph of Article 1647 With 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 did not respond to a good-faith taxpayer within a four-month period that requested, from a precise and complete written presentation of the factual situation, whether the business could benefit from the provisions of section 44 undecies of the general tax code. A decree in the Council of State specifies the modalities for the application of this 5th concerning the documents and information that must be provided. »
V. - 1. The earnings and remuneration, as defined in section L. 242-1 of the Social Security Code and section L. 741-10 of the Rural Code, paid in a calendar month to the persons mentioned in section 2 of the companies referred to in section 44 undecies of the General Tax Code, are exempted from the employer's expense contributions for social insurance, family allowances, occupational accidents and occupational diseases. This exemption is 50% for small and medium-sized enterprises within the meaning of Commission Regulation (EC) No. 70/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of the EC Treaty to State aids for small and medium-sized enterprises, and 25% for other enterprises.
2. The exempt contributions are those due under the employees listed in the 3, for which the employer is subject to the obligation set out in section L. 351-4 of the Labour Code, and participating in a research and development project.
3. Employees mentioned in 2 are researchers as well as technicians, research and development project managers, industrial protection lawyers and project technology agreements and pre-competitive testing personnel.
4. The express or tacit opinion issued by the tax administration, seized by a company under the conditions set out in the 5th of Article L. 80 B of the Tax Procedures Book, is enforceable to the body responsible for the recovery of the relevant social security contributions.
5. The right to exemption under I shall be open as soon as possible from the date of approval of the research and development project within the meaning of 2 of I and not more than seventy-two months. However, if in a year the company no longer meets one of the conditions required to benefit from the tax regime defined by section 44 undecies of the general tax code, it permanently loses the benefit of the exemption provided for in 1.
6. The benefit of the provisions of this article may not be accumulated, for the employment of the same employee, or with State aid for employment, or with another total or partial exemption of employer contributions, or with the application of specific rates, plates or lump sums of contributions.
7. The right to exemption is subject to the condition that the company has fulfilled its reporting and payment obligations with respect to the organization for the recovery of social security contributions and family allowances.
8. A decree determines the modalities for the application of this V.
I. - The general tax code is amended as follows:
l° In the second paragraph of section 235 ter ZA and in the second sentence of the third sentence of section 1668 B, the words: "and to 3% for the fiscal years ended or the taxation period decided on or after January 1, 2002" are replaced by the words: ", to 3% for the fiscal years ended or the taxation period decided on or after January 1, 2002 and to 1.5% for the fiscal years ended or the period of 2005. » ;
2° In the second paragraph of Article 1762, the words "anticipated payments under the conditions set out in the third paragraph of Article 1668 B and" are deleted.
II. - The provisions of 2° of I apply in respect of the fiscal years ended or the taxation period decided on or after January 1, 2006.
III. - The provisions of sections 235 ter ZA and 1668 B of the General Tax Code are repealed for the fiscal years ended or the taxation period determined on or after January 1, 2006.
I. - The general tax code is amended as follows:
A. - Article 208 C II is amended as follows:
1° In the first paragraph, the words: "for the fraction of their profit from the rental of the buildings and the surplus-values on the assignment to persons not related to the meaning of the 12 of Article 39 of the buildings, of the shares" are replaced by the words: "for the fraction of their profit from the rental of the buildings, the sub-location of the buildings taken in the lease and the surplus-values on the assignment of the property
2° In the second paragraph, the words: "enterprise of lease of buildings are" are replaced by the words: "enterprise of lease of buildings and sub-location of leased buildings are";
3° In the third paragraph, the words: "of the assignment of buildings, of interest" are replaced by the words "of the assignment of buildings, of the rights to a lease agreement relating to a building and of the participations".
B. - The IV of the same article is supplemented by a sub-item:
"It is not a constitutive of an exit the merger of two listed real estate investment companies as long as the absorbing company undertakes, in the act of fusion, to replace the absorbed company for the distribution obligations planned from the second to the fourth paragraphs of the II."
C. - After article 208 C, it is inserted an article 208 C bis:
"Art. 208 C bis. - I. - The provisions of sections 210 A, 210 B and 210 B bis apply to transactions involving listed real estate companies, or their subsidiaries, which have opted for the plan under section 208 C.
"The application of these provisions is conditional on the condition that the absorbing company undertakes, in the act of fusion, to replace the absorbed company for the distribution obligations provided for in the second to fourth paragraphs of Article 208 C.
"In the event of scission, these obligations must be repeated by the recipient companies of the prorated contributions of the amount of the actual net assets valued on the effective date of the transaction.
“II. - In the event of the absorption of a corporation that has opted for the regime provided for in Article 208 C II by a corporation that has also opted for that regime, the surplus-value referred to in the second paragraph of Article 210 A is exempted under the condition of distribution of 50 per cent of its amount before the end of the second fiscal year following that of its implementation.
"When the recipient company of the contributions is subject to the regime provided for in Article 208 C, the reinstatement, as prescribed in Article 210 A, d of 3, relating to the buildings referred to in Article 208 C, C is an element of the result of the distribution obligations referred to in the second paragraph of Article II. »
D. - After article 208 C, an article 208 C ter is inserted as follows:
"Art. 208 C ter. - Where, after the exercise of the option provided for in the first paragraph of section 208 C, immovables, rights relating to a lease agreement relating to an immovable or interest in persons referred to in section 8 become eligible for the exemption referred to in that paragraph, the corporation shall return to its tax income subject to the tax on the corporation an amount equal to the difference This reintegration is carried out by equal shares over a four-year period. The transfer of the assets concerned entails the immediate imposition of the surplus-value that has not yet been reinstated. »
E. - In the I of Article 210-0 A, the words: "at articles 112, 115, 120, 121, 151 octies A, 210 A to 210 C" are replaced by the words: "at articles 112, 115, 120, 121, 151 octies A, 208 C, 208 C bis, 210 A to 210 C".
F. - In Article 219, IV, the words: "in accordance with Article 221 and the second paragraph of Article 223 F, relating to immovables, and shares" are replaced by the words: "in accordance with Article 2211, the second paragraph of Article 223 F, and Article 208 C ter, relating to immovables, rights relating to a share and lease contract".
II. - A. - The provisions of the D and F of I shall apply to exercises beginning on 1 January 2004.
B. - The provisions of B, C and E of I shall apply to transactions carried out as of 1 January 2005.
C. - The provisions of A of I shall apply to lease agreements entered into or acquired as of 1 January 2005.
I. - The general tax code is amended as follows:
1° After section 210 D, it is inserted an article 210 E thus drafted:
"Art. 210 E. - I. - The net surplus-values arising out of the contribution of a building or of rights relating to a lease agreement relating to a building by a legal person subject to corporate tax under the conditions of common law to a corporation that is subject to public savings and whose principal purpose is the acquisition or construction of buildings for the purpose of the rental, or the direct detention or
“II. - The application of these provisions is conditional on the condition that the company receiving the contribution make a commitment to retain for five years the building or rights mentioned in I.
"Conservation engagement is taken in the act of contribution by the recipient corporation. Failure to comply with this commitment by the recipient company of the contribution results in the application of the fine provided for in section 1734 ter B."
2° In the first sentence of I of articles 235 ter ZA and 235 ter ZC, the words "in I" are replaced by the words "in I and IV";
3° Article 238 bis JA is supplemented by a paragraph as follows:
"The contribution of the buildings thus reassessed before the end of the five-year retention period does not result in the questioning of the application of the rate referred to in the IV of section 219 when the contribution is made under the conditions set out in section 210 E."
4° After article 1734 ter A, an article 1734 ter B is inserted as follows:
"Art. 1734 ter B. - The recipient corporation of a contribution subject to the provisions of section 210 E that does not comply with the undertaking referred to in Part II of this section is liable for a fine equal to 25% of the contribution value of the asset for which the retention undertaking has not been met. »
II. - A decree sets out the modalities 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.
I. - After article 1647 C quinquies of the general tax code, it is inserted an article 1647 C sexies so written:
"Art. 1647 C sexies. - I. - Debts of professional tax and establishments temporarily exempt from this tax under sections 1464 B to 1464 G and 1465 to 1466 E may benefit from a tax credit, supported by the State and equal to EUR 1,000 per employee employed for at least one year to January 1 of the taxation year in an establishment assigned to an activity referred to in the first paragraph of Article 1465 and located in an employment zone recognized in great difficulty with respect to the relocations under the same year.
"The jobs transferred from another business establishment located in an employment zone other than those that, the transfer year, have been recognized in great difficulty do not open the tax credit.
“II. - Areas in great difficulty with the relocations referred to in I are recognized, each year and until 2009, by regulation, among the territories in which the majority of the assets reside and work. They cover:
« 1° On the one hand, among the areas characterized, as of September 30 of the previous year, by a higher unemployment rate of two points at the national rate and, on the basis of the latest available data, an industrial wage employment rate of at least 10%, the twenty areas with the lowest evolution of wage employment over a period of four years. The statistical references used for the determination of these areas are set by regulation;
« 2° On the other hand, [Dispositions declared not in conformity with the Constitution by decision of the Constitutional Council no. 2004-511 DC of 29 December 2004] areas in which ongoing industrial restructuring may seriously alter the situation of employment.
"With the exception of the provisions of the first paragraph of the I, where an employment zone is no longer recognized in great difficulty, employees in this area continue to be entitled to the tax credit for one year for establishments by benefiting for two years, and for two years for those who have benefited for one year or have not benefited from it.
"In the event of an operator change, the new operator may apply for the benefit of the tax credit under the same terms and conditions as its predecessor.
"III. - To benefit from the tax credit, the dependants report annually on the declaration and within the time limit provided for in Article 1477, the number of employees employed for at least one year to January 1 of the year of the filing of this declaration. Debts held under Article 1477's II obligations indicate on the provisional declaration the number of employees employed for at least one year to January 1 of the year following the change of operator or employee as of January 1 of the year following that of establishment. For those indebted persons who are not bound to these declarations, the information shall be printed on the same deadline.
"IV. - The tax credit shall apply after the deductions provided for in sections 1647 C to 1647 C quinquies and within the limits set out in Commission Regulation (EC) No 69/2001 of 12 January 2001 concerning the application of sections 87 and 88 of EC to the de minimis aids.
"Do not open the right to the tax credit the jobs located in the establishments where the principal activity is carried out in one of the following sectors, defined according to the nomenclature of French activities of the National Institute of Statistics and Economic Studies: automotive construction, naval construction, manufacture of artificial or synthetic fibres and steel.
"The tax credit is applicable to all amounts on the professional tax notice and charged to the debtor. If he is superior, the difference is due to the debtor.
"V. - If, during a period of application of the tax credit, or within five years after the end of the tax credit, the debtor transfers out of the European Economic Area the jobs that have opened the tax credit, the debtor is required to remit the amounts he has benefited in that capacity. »
II. - The provisions of I apply to taxation established for the years 2005 to 2011.
III. - The first paragraph of the I bis of Article 1647 B sexies of the General Tax Code is supplemented by the words: "and the tax credit provided for in Article 1647 C sexies."
IV. - The Government shall communicate annually to the Presidents and Rapporteurs General of the Finance Committees of the National Assembly and the Senate every year the list of the aid schemes of any kind granted by the State under Regulation (EC) No. 69/2001 of the Commission of 12 January 2001 concerning the application of Articles 87 and 88 of the EC Treaty to the aids of minimization.
I. - Article 1647 C of the General Tax Code is amended as follows:
1° In the first paragraph, the words: "Starting from 1998 taxation" are deleted;
2° In a and b, the words: "16 tons" are replaced by the words: " 7.5 tons";
3° It is supplemented by a d as follows:
"d. Ships of goods and passengers assigned to inland navigation,"
4° The last paragraph is as follows:
"is the subject of a discount in the amount of EUR 244 per vehicle or vessel for taxation set out in 2004 and, for taxation set out in 2005, a discount of EUR 366 per vehicle or vessel. »
II. - The provisions of 2° and 3° of I apply on the basis of taxation established under the year 2004.
I. - The fourth to eighth paragraphs of section 265 septies of the Customs Code are replaced by four paragraphs as follows:
"may, upon request, be reimbursed for a fraction of the domestic gasoline consumption tax identified in Index 22 and referred to in Table B of Article 265.
"This reimbursement is calculated by applying to the volume of this diesel category used as fuel in vehicles defined in a and b above the difference between the rate set out in section 265 of the domestic fuel tax applicable to the fuel and a specific rate set at EUR 39.19 per hectolitre.
"The companies concerned may apply for reimbursement to the customs service on the first business day following the end of the first and second semester of each year and no later than three years thereafter.
"The reimbursement is also granted to companies established in another EU Member State who are able to justify that they acquired diesel in France during the period covered by the refund and that this diesel was used as fuel in vehicles defined in a and b above. »
II. - The provisions of I come into force on 1 January 2005.
I. - After 2 of Article 265 bis A of the Customs Code, it is inserted a 2 bis as follows:
"2 bis. For the year 2005, approvals for the additional 30,000 tonnes compared to approvals granted in 2004 will be launched by community tender. »
II. - 4 of the same article is amended as follows:
1° After the first sentence, two sentences are inserted:
"The transfer of a portion of an approval issued to a production unit is authorized for the benefit of another approved unit of the same operator. This transfer shall give rise to prior agreement of the customs administration. » ;
2° At the beginning of the second sentence, the word "He" is replaced by the words "The operator".
III. - The provisions of I come into force on 1 January 2005.
I. - After article 266 quaterdecies of the Customs Code, an article 266 quindecies is inserted as follows:
"Art. 266 quindecies. - I. - People who put fuel consumption on the domestic market of the species that were recaptured in indices 11 and 11 bis of Table B of 1 of Article 265 and of the gazole that was recaptured in Index 22 of this same table are liable for an additional tax on polluting activities.
“II. - Its plate shall be determined in accordance with the provisions of Article 298, paragraph 2, of the General Tax Code, for each fuel concerned.
"III. - Its rate is 1.2 per cent. It was increased by 0.3 per cent in 2006, 1.5 per cent in 2007, 1 per cent in 2008, 1 per cent in 2009, and 0.75 per cent in 2010. It is reduced by the proportion of energy expressed in lower calorific power:
« 1° For essences, products mentioned in b and c of 1 of Article 265 bis A of this code which are incorporated in it;
« 2° For diesel, products mentioned in paragraph 1 of the same article that are incorporated in it.
"IV. - The generator act intervenes and the additional sampling is required when making the consumption.
"V. - The additional levy is declared and liquidated in one time, no later than April 10 of each year and for the first time before April 10, 2006. The declaration is accompanied by the payment and all necessary elements for the control and establishment of this additional sampling. The form of the declaration and its contents shall be fixed in accordance with the provisions of Article 95, 4.
"In the event of termination of activity, the levy is liquidated under the conditions set out in the third paragraph of section 266 undecies.
"The removal shall be recovered and controlled in the same manner and under the same sanctions, guarantees, security rights and privileges as provided for in this Code. »
II. - The provisions of I come into force on 1 January 2005.
I. - The first four paragraphs of section 265 octies of the Customs Code are as follows:
"A portion of the domestic gas consumption tax on diesel, identified in Index 22 and referred to in Table B of Article 265, may be reimbursed by passenger public transit operators on a joint basis on request.
"This reimbursement is calculated by applying to the volume of this category of diesel used as a fuel in vehicles assigned to this transport the difference between the rate set out in section 265 of the applicable domestic fuel tax and a specific rate set at EUR 39.19 per hectolitre.
"The companies concerned may apply for reimbursement to the customs service on the first business day following the end of the first and second semester of each year and no later than three years thereafter.
"The reimbursement is also granted to companies established in another EU Member State who are able to justify that they acquired diesel in France during the period covered by the refund and that this diesel was used as a fuel in vehicles assigned to public road passenger transit. »
II. - Companies referred to in the first paragraph of section 265 septies of the Customs Code may, on an exceptional basis, obtain an advance on their application for reimbursement of the domestic gasoline consumption tax for the total consumption made in the second half of 2004. The amount of this advance is 90 per cent of the first half of 2004.
When filing claims for reimbursement in the second half of 2004, the Customs Service determines either the amount of additional tax to be refunded, or the amount of the advance paid in excess of the amount to be charged on the next most refund request.
III. - Public passenger public transit operators referred to in the first paragraph of Article 265 octies of the Customs Code may obtain an advance in accordance with the terms defined in II.
IV. - The principals of exploitation or of agricultural enterprise participating in the development of an exploitation or of an agricultural enterprise in an individual capacity or in a societal setting, affiliated with the health insurance, disability and maternity of non-employed persons of the agricultural profession in accordance with Article L. 722-10 of the rural code or affiliated with the social regime of the marines under the conchyliculture, the legal persons having an agricultural activity in the sense
The amount of the refund is set at EUR 4 per hectolitre.
Claims made by the persons referred to in the first paragraph will be addressed to the services and agencies designated by decree under the conditions set out therein.
Section 221 of the General Tax Code is supplemented by a paragraph to read as follows:
"However, the transfer of office in another Member State of the European Community, whether or not it is accompanied by the loss of legal personality in France, does not take the consequences of the termination of business. »
Article 237 sexies of the General Tax Code is thus written:
“2. The provisions of 1 apply to delay penalties for receivables and debts arising from the effective date of Act No. 2001-420 of 15 May 2001 on new economic regulations. »
I. - The eleventh paragraph of the 5th paragraph of Article 39 of the General Tax Code is supplemented by two sentences as follows:
"The amount of the endowment to this provision may not exceed 15 million euros per twelve-month period, for each fiscal year, plus, where applicable, a fraction equal to 10% of the endowment to that provision determined under the conditions set out in the preceding sentence. However, for companies with an average stock rotation time, weighted by materials and products, the ceiling fixed in the previous sentence is multiplied by this average period, expressed in months, divided by twelve. »
II. - The provisions of I are applicable to the determination of the outcome of the fiscal years ended September 22, 2004.
I. - The Labour Code is amended as follows:
1° Article L. 118-3-1 becomes Article L. 118-3-2;
2° Article L. 118-3-1 is thus restored:
"Art. L. 118-3-1. - Payments made to the public treasury by a person or company liable to the apprenticeship tax in order to carry out all or part of the tax and those referred to in sections L. 119-1-1 and L. 119-1-2 are transferred to the National Learning Development and Modernization Fund referred to in section L. 118-2-3. »
II. - The general tax code is amended as follows:
1° In 1 of Article 224, the words: "is included in the State budget to receive the allocation provided for by law" are replaced by the words: ", net of the expenses allowed in exemption under Articles 226 bis, 227 and 227 bis, is paid to the National Fund for the Development and Modernization of Learning referred to in Article L. 118-2-3 of the Labour Code. » ;
2° In section 229, the date: "April 30" is replaced by the date: "May 31";
3° After the article 1599 quinquies, it is inserted an article 1599 quinquies A thus drafted:
"Art. 1599 quinquies A. - I. - It is instituted a contribution to the development of learning whose proceeds are transferred to the regional funds of learning and continuing vocational training referred to in Article L. 4332-1 of the General Code of Territorial Communities.
"This contribution is payable by persons or businesses in receipt of the learning tax pursuant to section 224 of this Code.
"She sits on the remuneration for the apprenticeship tax base under sections 225 and 225 Payment effective 1 January 2004. It is calculated at the rate of 0.06% for remuneration paid in 2004, 0.12% for remuneration paid in 2005 and 0.18% for remuneration paid as of January 2006.
"The amount of the contribution is paid to the registered collector organizations referred to in Article L. 118-2-4 of the Labour Code by March 1 of the year following the payment of wages. In the absence of payment or in the event of insufficient payment by the date referred to above, the amount of the contribution shall be paid to the accountant of the General Directorate of Taxes, at the time of the filing of the declaration provided for in section 229 of this Code, plus the deficiencies found.
"The organizations referred to in the previous paragraph shall remit to the accountant of the General Directorate of Taxes the amounts collected under the same paragraph by March 31 of the same year.
“II. - Expenses referred to in articles 226 bis, 227 and 227 bis are not allowed for exemption from the contribution referred to in I.
"The provisions of Articles 229, 229 A, 229 B, of the first paragraph of Article 230 B, Articles 230 C, 230 D, 230 G and I and III of Article 1678 quinquies shall apply to this contribution. » ;
4° The V of Article 1647 is supplemented by a c as follows:
"c. 2% on the amounts of the learning tax paid to the National Learning Development and Modernization Fund pursuant to section 224 and section 226 B, as well as on the amount of the contribution to the development of the learning referred to in section 1599 quinquies A."
III. - Article L. 4332-1 of the General Code of Territorial Communities is amended as follows:
1° The 1st is supplemented by a paragraph as follows:
"The credits mentioned in the previous paragraph are reduced in 2005, 2006 and starting in 2007 in the amount of 197,92 million euros, 395.84 million euros and 593.76 million euros, in value 2005 and to index each year according to the rate of evolution of the overall operating staffing. » ;
2° After the 4°, it is inserted a 5° as follows:
« 5° The proceeds of the contribution to the development of the learning provided for in section 1599 quinquies A of the general tax code.
“Every region and the territorial community of Corsica receives a share of the proceeds of this contribution; this share represents a fraction of the rate of this contribution applied to the national base; this fraction is itself calculated on a pro rata basis by the share of endowment, deleted under the conditions set out in 1° above, that each region and the territorial community of Corsica received in 2004. The distribution between the regions and the territorial community of Corsica of the proceeds of the contribution calculated is determined by joint decree of the Minister of Interior and the ministers responsible for the work and budget. »
IV. - The Government will present, each year, until 2007, to Parliament a report on the implications of 1° and 5° of Article L. 4332-1 of the General Code of Territorial Communities and will propose the necessary adjustments in the event of a deviation of more than 1% between the amount of the contribution to the development of the apprenticeship established in Article 1599 quinquies A of the General Code of Taxes and the amount of the credits deleted under 1
I. - The monetary and financial code is amended as follows:
A. - Article L. 214-36 is amended as follows:
1° In 1, the words: "of securities giving direct or indirect access to the capital of companies that are not admitted to negotiations on a regulated French or foreign market" are replaced by the words: "of capital securities, or giving access to capital, issued by companies that are not admitted to negotiations on a market of French or foreign financial instruments, whose operation is ensured by a similar market company or an investment service provider or any other foreign agency;
2° In the first sentence of b of 2, the word "regulated" is replaced by the words: "as mentioned in 1";
3° 3 is thus written:
“3. Also eligible for the investment quota set out in 1 shall be within 20% of the assets of the fund, the capital securities, or giving access to the capital, admitted to the negotiations on a market mentioned in 1 of a State Party to the agreement on the European Economic Area, issued by companies whose market capitalization is less than 150 million euros. The stock market capitalization is assessed on the average of the 60-day market openings prior to the investment. A decree in the Council of State determines the modalities for the application of this assessment, in particular in the case of a first rating or business restructuring operation. » ;
4° The 4 is thus modified:
(a) The words: "on a regulated market" are replaced by the words: "on a market of French or foreign financial instruments, whose operation is performed by a market company or an investment service provider or any other similar foreign agency";
(b) It is supplemented by a sentence as follows:
"The five-year period, however, is not applicable if the securities of the corporation admitted to the rating meet the conditions of 3 on the date of the rating and if the fund respects, in the light of these securities, the 20% limit referred to in audit 3. »
B. - Section L. 214-41 is amended as follows:
1° I is thus modified:
(a) In the first paragraph, after the words: "European Community", the words are inserted: ", or in another State Party to the agreement on the European Economic Area that has entered into a tax agreement with France which contains an administrative assistance clause to combat fraud or tax evasion";
(b) In the same paragraph, the words "five cents" are replaced by the words "two thousand";
(c) In the fourth paragraph, the words "of 3" are deleted, and after the words "of respect" are inserted the words "of I bis of this article and";
2° After I, are inserted an I bis, an I ter and an I quater as follows:
"I bis. - are also eligible for the investment quota of 60% referred to in I, within 20% of the assets of the fund, the securities referred to in 3 of Article L. 214-36, provided that the issuing company meets the conditions referred to in I, with the exception of that held at non-scheduling.
"I ter. - For the calculation of the investment quota referred to in I, the capital securities referred to in Article 3 of Article L. 214-36 issued by companies that have the primary purpose of holding financial participations and that meet the conditions of the first paragraph of Article I, with the exception of non-contribution.
"These securities are retained in the 60 per cent investment quota and for the calculation of the 20 per cent limit provided for in Ibis to the percentage of direct investment of the assets of the issuing company in companies that meet the conditions mentioned in I and I bis, according to the terms set by decree in the Council of State. However, for the assessment of the capital condition of these shares referred to in the first paragraph of I, it is not taken into account the participation of the parent company referred to in the first paragraph.
"I quater. - Also considered for the calculation of the investment quota referred to in I shall be the shares or capital securities or giving access to the capital issued by companies meeting the conditions of the first paragraph of I:
" - the sole purpose of which is to hold participations in companies that meet the conditions referred to in I. However, for the assessment of the condition relative to the capital of such participations mentioned in the first paragraph of I, it is not taken into account the participation of the parent company mentioned in the first paragraph, and the condition provided for in b of I may also be appreciated by the organization mentioned in that same b at the level of the decree referred to in
" - and whose borrowings of species are less than 10% of their net accounting situation.
"A decree in the Council of State specifies the procedure for calculating the condition relating to the exclusivity of the object mentioned in the second paragraph. »
C. - Section L. 214-41-1 is amended as follows:
1° In the first paragraph of 1, after the words: "European Community", the words are inserted: ", or in another State party to the agreement on the European Economic Area that concluded with France a tax convention that contains an administrative assistance clause in order to combat fraud or tax evasion,"
2° 1 is supplemented by a sub-item:
"When the securities of a company held by a local investment fund are admitted to negotiations on a market referred to 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° In 2, the words "of 3, of 4 and" are deleted.
II. - The general tax code is amended as follows:
A. - In the first paragraph of Article 163 bis G, the words: "regulated other than the regulated markets of growth values of the European Economic Area, or the compartments of growth values of these markets, whose list is fixed by decree of the Minister responsible for the economy", are replaced by the words: "of French or foreign financial instruments whose operation is assured by a market company or a provider of foreign services
B. - Part II of Article 163 quinquies B is amended as follows:
1° At 1° and in the first paragraph of 1° bis, after the words: "European Community", are inserted the words: ", or in another State party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause in order to combat tax evasion or fraud",
2° In the first paragraph of 1° bis, the words: " giving access to capital" are replaced by the words: "of capital or giving access to capital or shares, which are not allowed to negotiations on a market mentioned in 1 of Article L. 214-36 of the monetary and financial code, issued by ", and the words: "whose shares or shares are not allowed to negotiations on a regulated French or foreign market," are deleted;
3° 1° bis is supplemented by the words: ", except those mentioned in 3 of Article L. 214-36 of the monetary and financial code";
4° After 1° bis, it is restored a 1° ter thus written:
"1° ter Also taken into account, for the calculation of the investment quota of 50% mentioned in the 1st, the capital securities, admitted to the negotiations on a market under the conditions of the 3rd of Article L. 214-36 of the monetary and financial code, issued by companies having their seat in a Member State of the European Community, or in another State party to the agreement on the European Economic Area having concluded with France a tax agreement These securities are retained in the 50% investment quota and for the calculation of the 20% limit set out in 3 of Article L. 214-36 above to the percentage of direct investment of the assets of the issuing company in companies eligible for the 50% quota, according to the terms fixed by decree in the Council of State. »
C. - Article 980 bis is amended as follows:
1° 4° and 4° bis are repealed;
2° The 4° ter is thus written:
"4° ter To purchase and sales transactions involving securities of companies whose stock market capitalization does not exceed 150 million euros. The stock market capitalization is assessed on the average of the last sixty trading days of the year prior to the year in which the transactions are carried out. A decree in the Council of State determines the modalities for the implementation of this assessment, particularly in the case of first-rate or business restructuring operation. »
D. - 1. The second paragraph of Article 982 is as follows:
"The same people must maintain a directory on which they chronologically register each operation. »
2. The first paragraph of Article 983 is as follows:
"The persons referred to in section 982 are required to pay monthly the amount of the fee due under section 978 upon filing the declaration of their operations, the model of which is established by ministerial order. »
E. - In the 1st of Article 208 D, after the words: "European Community", are inserted the words: ", or in another State Party to the Agreement on the European Economic Area having concluded with France a tax agreement that contains an administrative assistance clause in order to combat tax evasion or fraud", and the words: "similar French or foreign regulation" are replaced by the words: "foreign business services"
III. - The 1st of Article 1st-1 of Act No. 85-695 of 11 July 1985 on various economic and financial provisions is thus amended:
1° In the second paragraph, the word "regulated" is replaced by the words: "French or foreign financial instruments, whose operation is performed by a market company or investment service provider or any other similar foreign agency";
2° The third paragraph is amended to read:
(a) The words: "Parties, Shares, Reimbursable Bonds, Convertible Bonds or Participatory Titles" are replaced by the words: "Parties, Shares or Capital Securities or Access to Capital, which are not admitted to negotiations on a market referred to in the second paragraph, issued by ";
(b) After the words: "European Community", the words are inserted: ", or in another State Party to the agreement on the European Economic Area that concluded with France a tax convention that contains an administrative assistance clause to combat fraud or tax evasion,"
(c) The words: "whose securities are not allowed to negotiations on a regulated French or foreign market," are deleted;
3° After the third preambular paragraph, a sub-item reads as follows:
"Amountable to the investment quota set out in the third paragraph, within 20% of the net accounting situation of the venture capital corporation, the capital securities or giving access to capital, admitted to the negotiations on a market mentioned in the second paragraph of a State Party to the agreement on the European Economic Area, issued by companies that meet the conditions set out in the third paragraph above, with the exception of that holding to the non-cotation, The stock market capitalization is assessed on the average of the 60-day market openings prior to the investment. A decree in the Council of State determines the modalities for the implementation of this assessment, particularly in the case of first-rate or business restructuring operation. » ;
4° The b is thus written:
“(b) The shares or securities of capital or giving access to capital, which are not admitted to the negotiations on a market referred to in the second paragraph, issued by companies having their seats in a State of the European Community, or in another State Party to the agreement on the European Economic Area having concluded with France a tax agreement that contains an administrative assistance clause in order to combat fraud or tax evasion, which are subject to the tax on companies under normal conditions
“1. In companies that meet the conditions for their securities to be included in the 50% quota, with the exception of those mentioned in the fourth paragraph, in the event of direct participation of the venture capital corporation,
“2. In companies that meet the conditions referred to in the first paragraph of the b, the sole purpose of which is to hold shares in companies that meet the conditions set out in 1; »
5° C is repealed;
6° In d, the word "regulated" is replaced by the words: "as mentioned in the second paragraph";
7° After the d, it is inserted an e as follows:
“e) Capital securities, admitted to negotiations on a market under the conditions of the fourth paragraph, issued by companies having their seats in a State of the European Community, or in another State party to the agreement on the European Economic Area having concluded with France a tax agreement that contains an administrative assistance clause in order to combat fraud or tax evasion, which are subject to tax on companies under the conditions of common law at the normal rate or The securities of these companies are retained in the investment quota of 50% of the venture capital corporation and for the calculation of the limit of 20% set out in the fourth paragraph to the percentage of direct investment of the assets of the issuing company in companies that meet the conditions provided for their securities to be included in the quota of 50% in the case of direct participation of the venture capital corporation, according to the terms fixed by decree in the Council of the State. » ;
8° The previous paragraph is thus amended:
(a) The words: "on a regulated market" are replaced by the words: "on a market of French or foreign financial instruments, whose operation is performed by a market company or an investment service provider or any other similar foreign agency";
(b) It is supplemented by a sentence as follows:
"The five-year period, however, is not applicable if the securities of the corporation admitted to the listing meet the conditions of the fourth paragraph at the date of the rating and if the venture capital corporation respects, in the light of these securities, the 20% limit referred to in the fourth paragraph. »
IV. - When at the date of entry into force of the provisions of this Article, a joint venture investment fund, a joint investment fund in innovation, a proximity investment fund or a venture capital corporation holds securities listed on one of the growth markets of the European Economic Area, or a compartment of growth values of these markets, or on a non-regulated market of financial instruments,
The limit of 20% referred to in Article 3 L. 214-36 of the monetary and financial code, to the I bis of Article L. 214-41 of the same code and to the fourth paragraph of the 1st-l of Act No. 85-695 of 11 July 1985 referred to above does not apply to the mutual funds of risk investment and to the mutual funds of investment in the innovation approved by the Autorité des marchés financiers For the purposes of this provision and subject to the first paragraph, the securities defined in Article L. 214-36 of the monetary and financial code, Article L. Ibis 214-41 of the same code and the fourth paragraph of Article 1st-1 of Act No. 85-695 of 11 July 1985 referred to above shall be eligible for the mandatory investment quota of these funds or companies when they are acquired the maximum of five years
V. - The provisions set out in I, III and IV and the A to C and E of II apply from the date of deletion in France of the new market.
The provisions of the D of II apply to the transactions referred to in section 978 of the General Tax Code that are effected as of December 25, 2004.
I. - Section 125-0 A of the General Tax Code is amended as follows:
A. - I is amended as follows:
1° In the second paragraph, after the words: "Products attached to good or contract" are inserted the words: "mentioned in I" and this paragraph becomes an Ibi;
2° In the third paragraph, the words "second paragraph" are replaced by the words "I bis" and the third to sixth preambular paragraphs are grouped in an I ter;
3° In the seventh paragraph, after the words "insurance code", the words "indicated to I" are inserted, and after the words: "8 years", the words ", subscribed before January 1, 2005" are inserted;
4° The f is thus written:
"f. Actions, admitted to negotiations on a market of financial instruments, whose operation is ensured by a market company or an investment service provider or any other similar foreign agency, from a State party to the agreement on the European Economic Area, issued by companies operating an activity mentioned in article 34 other than those mentioned in the sixth paragraph I of article 44 sexies and whose stock capitalization is less than 150 million euros The stock market capitalization is assessed on the average of the 60-day market openings prior to the investment. A decree in the Council of State determines the modalities for the implementation of this assessment, particularly in the case of first-rate or business restructuring operation. » ;
5° In the fourteenth paragraph, after the words: "European Community", the words are inserted: ", or in another State Party to the agreement on the European Economic Area that has entered into a tax agreement with France which contains an administrative assistance clause to combat fraud or tax evasion,"
6° The seventh to fifteenth preambular paragraphs constitute a quater;
7° The sixteenth to eighteenth preambular paragraphs shall become the second to fourth preambular paragraphs of I;
8° In the nineteenth paragraph, the words "I" are replaced by the words "I to I quinquies" and this paragraph becomes a sexies.
B. - After the fifteenth preambular paragraph I, an I quinquies as follows:
"I quinquies. - 1. A member's contribution to the EU's contribution to the EU's contribution to the EU's contribution to the EU's contribution to the EU's contribution to the EU's contribution to the EU's contribution to the EU's contribution to the EU's contribution, to the EU's contribution to the EU's contribution to the EU's contribution, to the EU's contribution to the EU's contribution to the EU.
"a. Actions that do not fall within 3 of Article L. 211-1 of the monetary and financial code, admitted to negotiations on a market of financial instruments, whose operation is carried out by a market company or an investment service provider or any other similar foreign agency, of a State party to the agreement on the European Economic Area;
“b. rights or warrants of subscription or attribution attached to the shares mentioned in a;
"c. shares or shares of securities collective investment organizations referred to in the first paragraph whose assets consist of more than 75% in securities and rights referred to in a and b;
"d. Shares of joint venture funds that meet the conditions set out in the II of Article 163 quinquies B, of local investment funds referred to in Article L. 214-41-1 of the monetary and financial code, of mutual funds to invest in innovation referred to in Article L. 214-41 of the same code and shares of venture capital corporations that meet the conditions set out in section 1er-195 of the Economic Act of 1985
“e. Shares or shares issued by companies operating an activity referred to in Article 34 of this Code whose securities are not allowed to negotiations on a market of French or foreign financial instruments, whose operation is assured by a market company or an investment service provider or any other similar foreign agency, provided that the subscriber of the good or contract, his spouse and their ascendants and indirectly do not hold together, during the course
“f. Shares, admitted to negotiations on a market of financial instruments, whose operation is ensured by a market company or an investment service provider or any other similar foreign agency, from a State party to the agreement on the European Economic Area, issued by companies operating an activity referred to in Article 34 and whose market capitalization is less than 150 million euros. The stock market capitalization is assessed on the average of the 60-day market openings prior to the investment. A decree in the Council of State determines the modalities for the application of this assessment, particularly in the case of first-rate or business restructuring operation;
"g. Shares of funds or shares of companies referred to in d, of which the assets are constituted to more than 50% in securities mentioned in e.
"The titles and rights mentioned in a, b, e and f must be issued by companies that have their seats in a Member State of the European Community, or in another State Party to the Agreement on the European Economic Area having concluded with France a tax agreement that contains an administrative assistance clause in order to combat tax fraud or evasion, and that are subject to the tax on companies in the conditions of common law at the normal rate or
"The securities referred to in the d to g shall represent at least 10% of the assets of each securities collective investment organization whose shares or shares constitute the units of account of the good or contract, the securities referred to in e and g representing at least 5% of that same asset.
"The regulations or statutes of the securities collective investment organizations referred to in the first paragraph provide for compliance with the investment proportions provided for in that same paragraph and in the tenth paragraph. The same applies to organizations and companies referred to in c and g in respect of the share of investment referred to in these same paragraphs.
“2. Where the securities collective investment organizations and the companies referred to in the first paragraph and to the c and g of the first use financial instruments, pension transactions, as well as any other temporary assignment or acquisition of securities, these organizations or companies shall respect, in addition to the investment rules of the assets set out in the 1, the minimum investment proportions referred to in the first and tenth paragraphs and to the c and g of the 1, calculated A decree in the Council of State specifies the methods of calculation and the evidence to be produced by the bodies or companies concerned.
“3. The vouchers or contracts mentioned in 1 may also provide that a portion of the premiums paid is allocated to the acquisition of rights that are not expressed in account units or are expressed in account units other than those mentioned in the first paragraph of 1. For these vouchers or contracts, the proportions of investment that must be met by the unit(s) of account referred to in the first paragraph of 1 are equal to the proportions set out in the same 1 multiplied by the ratio that exists between the premium paid and the share of that premium represented by the unit(s) above. »
II. - The transformation of a capitalization voucher or contract or of a similar investment into vouchers or contracts mentioned in the I quinquies of section 125-0 A of the general tax code in all cases results in the tax consequences of a termination. However, this provision is not applicable for the transformation of a portion of the vouchers or contracts referred to in the I quater of the same article and on the other hand of the vouchers or contracts mentioned in the I of Article 125-0 A foregoing has subscribed as of January 1, 2003 to the above mentioned I quinquies, when this transformation is the result of an order made before July 1, 2006. The products registered on the vouchers 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 date of their transformation are assimilated to the bonuses paid for the application of the provisions of Articles L. 136-6, L. 136-7, L. 245-14 and L. 245-15 of the Social Security Code, articles 15 and 16 of Order No. 96-50 of the
III. - When on the effective date of this Act, the securities collective investment organization referred to in the first paragraph of the I quater of section 125-0 A of the general tax code holds in its assets the securities referred to in the thirteenth paragraph of the same section in its drafting prior to the coming into force of this Act, these securities continue to be taken into account in the proportions of investment provided for in the aforementioned I quater.
IV. - A decree in the Council of State sets out the terms of application of the B of the I, and of the II, and in particular the conditions under which the purchase of the goods or contracts mentioned in the I quinquies of Article 125-0 A of the general tax code or the conversion between rights that are not expressed in account units or are expressed in account units other than those mentioned in the first paragraph of 1 of the I quinquies of section 125-0 A above and those expressed in units of account referred to in this same paragraph.
I. - Article 2 I of Act No. 92-666 of 16 July 1992 on the Share Savings Plan is amended as follows:
1° In b of 1, the words: "in other member states of the European Community" are deleted;
2° In c of 1 bis, after the words: "European Community", the word "benefit" is replaced by the words: ", or in a non-member State of this Community party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause in order to combat tax fraud or evasion, which benefit";
3° In 2, after the words: "European Community", the words are inserted: ", or in a non-member State of this Community party to the agreement on the European Economic Area that concluded with France a tax convention that contains an administrative assistance clause to combat tax evasion or fraud."
II. - A decree in the Council of State specifies the conditions that must be met by the bodies mentioned in c of 1 bis of Article 2 of Act No. 92-666 of 16 July 1992 referred to above, their manager or their representative in respect of third parties to allow their shareholders to justify the eligibility of their investment in the plan of savings in shares.
III. - The provisions of this article shall apply effective 1 January 2005.
I. - The general tax code is amended as follows:
A. - Section 5 of Chapter I of Title III of Part II of Book I is thus drafted:
“Section 5
« Audiovisual redevance
"Art. 1605. - I. - Effective 1 January 2005, it is instituted for the benefit of the companies and public establishment referred to in sections 44, 45 and 49 of Act No. 86-1067 of 30 September 1986 on freedom of communication, a tax known as audiovisual royalty.
“II. - Audiovisual royalty is due to:
« 1° By all natural persons who are taxed on the housing tax in respect of a furnished living space, provided that they hold on January 1 of the year in which the audiovisual fee is due a television receiver or an assimilated device allowing the reception of television for the private use of the home. This condition is considered to be met as long as the debtor has not declared, under the conditions set out in Article 1605 bis, that he did not hold such a device or device;
« 2° By all natural persons other than those mentioned in the 1st and legal persons, provided that they hold on 1 January of the year in which the audiovisual royalty is due a television receiver or a device assimilated in a local located in France.
"III. - The amount of the audiovisual fee is 116 EUR for Metropolitan France and 74 EUR for overseas departments.
"Art. 1605 bis. - For the application of 1° of the II of Article 1605:
« 1° A single audio-visual fee is payable, regardless of the number of television receivers or similar devices that are equipped with the furnished apartment(s) assigned to the home for which the debtor and his or her children attached to his or her tax home pursuant to section 6, 3 are taxed on the housing tax;
« 2° Benefits from a reduction in the audiovisual royalty, persons exempted or degraded from the housing tax pursuant to 2° and 3° of II of Article 1408, I, III and IV of Article 1414 and Article 1649;
« 3° Persons exempted from the audio-visual royalty as at 31 December 2004 pursuant to the A and B of Article 37 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), other than those referred to in the 2nd of this Article, shall be reimbursed for the audio-visual royalty for the year 2005.
"For the years 2006 and 2007, the benefit of this debursement is maintained for these debtors when:
"a. The non-taxation condition on income tax is satisfied for revenues collected in the year prior to the year in which the audiovisual royalty is due;
“b. The condition of occupancy of the dwelling provided for in Article 1390 is fulfilled;
"c. The debtor is not liable to the solidarity tax on fortune in the year preceding that in which the audiovisual royalty is due;
"4° a. Persons who do not hold any television receiver or similar device that allows the reception of television must mention it on the return of revenues subscribed the year in which the audiovisual royalty is due;
“b. Where natural persons who are taxed on the housing tax in respect of a furnished residential area do not subscribe in their name a return of income, they are liable for the audio-visual royalty unless they indicate to the tax administration that this local is not equipped with a television receiver or similar device;
« 5° The audio-visual fee is payable by the person or persons on whose behalf the housing tax is established.
"The notice of imposition of the audio-visual royalty shall be issued with that of the housing tax relating to the principal dwelling of the debtor or, if there is no notice of taxation for a principal dwelling, with that relating to the non-main dwelling. However:
"a. When the person(s) on whose behalf the housing tax is established cohabit with persons who are not part of their tax home, the audio-visual fee is payable, for the television receiver(s) or similar devices held in the home, by persons liable to the housing tax;
“b. When the housing tax is established on behalf of several persons belonging to different tax homes, the audio-visual fee is payable, for the television receivers or similar devices held by one or another of these persons;
"c. When the television receiver or assimilated device is held in a furnished living room, occupied as a non-main dwelling and imposed on the housing tax on behalf of several persons who belong to different tax homes and who do not hold a device in their main dwelling, these persons must designate that of them who will be liable for the audiovisual royalty. If not, the audio-visual fee is payable by persons whose name is referred to the housing tax notice relating to that premises;
"6° a. When an audiovisual fee was due in 2004, it is paid, subject to section 1681 ter B, annually and in advance, in a single time and for a period of twelve months. This period is deducted from the anniversary date of the first day of the period for which it was due in 2004;
“b. The audio-visual royalty is not payable when, at the date of the beginning of the twelve-month period referred to in a, the debtor has died, is no longer taxable to the housing tax for a furnished living space as a result of a move abroad or no longer holds a television receiver or similar device.
"Only one audio-visual fee is payable when persons who are personally liable to the housing tax for their main dwellings occupy the same principal residence on the date of the beginning of the twelve-month period referred to in a;
« 7° Control, recovery, litigation, guarantees, security rights and privileges are governed as with respect to housing tax.
"Art. 1605 ter. - For the application of the 2nd of Article 1605:
"l° The audio-visual fee is payable for each television receiver or assimilated device allowing the reception of the television held on 1 January of the year in which the audio-visual fee is due. However:
"a. A slaughter is applied at a rate of 30% on the audiovisual royalty due for each of the points of view from the third and until the thirtieth, and then 35% on the audiovisual royalty due for each of the points of view from the thirty-first. This deposit is operated by establishment;
“b. Tourism hotels whose annual activity period does not exceed nine months receive a 25% reduction on the audiovisual royalty determined in accordance with a;
"c. The amount of the audio-visual royalty applicable to devices installed in the box of drinks to be consumed on site of 2nd, 3rd and 4th categories referred to in Article L. 3331-1 of the Public Health Code is equal to four times the amount set out in III of Article 1605 of this Code;
« 2° Do not enter the scope of the audiovisual royalty:
"a. Materials used for the purposes 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 organizations concerned;
“b. The materials held for the research, production and marketing of these devices;
"c. The materials used pursuant to the provisions of Article 706-52 of the Code of Criminal Procedure;
"d. Materials held by public or private educational institutions under contract of association with the State, provided that they are used for strictly school purposes in the premises where the teachings are usually provided;
“e. Materials held in official premises of diplomatic and consular missions and international organizations located in France;
“f. Equipment held on board vessels and aircraft ensuring long mail;
"g. Closed circuit equipment for receiving signals other than those issued by the companies referred to in Parts II and III of Act No. 86-1067 of 30 September 1986 referred to above;
"h. The materials held in the administrative premises of the National Assembly and the Senate;
« 3° The following organizations are exempted from the audiovisual royalty:
"a. Public legal persons for their activities not subject to the value added tax pursuant to the provisions of the first paragraph of section 256 B of this Code;
“b. Charitable associations hosting people in situations of exclusion;
"c. Institutions and social and social services referred to in Article L. 312-1 of the Code of Social Action and Families Managed by a Public Person and entitled to receive beneficiaries of social assistance pursuant to Articles L. 313-6 and L. 313-8-1 of the same Code;
"d. Institutions and social and social services referred to in Article L. 312-1 of the Code of Social Action and families managed by a private person when they have been authorized to receive beneficiaries of social assistance under Articles L. 313-6 and L. 313-8-1 of the same Code;
“e. Health institutions covered by Book I, titles IV and VI of the sixth part of the Public Health Code;
« 4° When the device or reception device is rented from a company, the tenant shall be charged the audio-visual fee for a twenty-sixth of the rate set out in the III of section 1605 of this code, per week or part of a rental week.
"The tenant pays the audio-visual fee in the hands of the rental company in addition to the rent.
"The rental company shall remit the amount of royalties collected to the service of the administration responsible for recovering the audiovisual royalty under the conditions set out in 5° and 6° of this article;
« 5° The natural or legal persons referred to in 2° of II of section 1605 and liable to the value-added tax shall declare the audio-visual royalty to the collection tax service of which they depend:
"a. On the schedule to the declaration referred to in 1 of section 287 filed under the month of March or the first quarter of the year in which the audiovisual royalty is due;
“b. On the annual declaration referred to in 3 of section 287 filed in the course of the year in which the audio-visual royalty is due, for the debts charged to the value-added tax in the simplified taxation terms;
"c. On the annual declaration referred to in 1° of I of section 298 bis and filed in the course of the year in which the audio-visual fee is due, for agricultural operators taxed on the value added tax under the simplified scheme referred to in that section. For those indebted persons who have exercised the option set out in the third paragraph of Article 1693 bis, the audio-visual royalty is declared on the first quarter of the year in which it is due.
"The payment of the audiovisual royalty shall be made no later than the deadline for filing the declarations referred to in a to c;
« 6° The natural or legal persons referred to in 2° of II of section 1605 and not liable to the value-added tax shall declare and pay the audio-visual royalty to the collection service of which their headquarters or principal institution is located using the annex to the declaration provided for in 1 of section 287, no later than 25 April of the year in which the audio-visual royalty is due;
"7° a. When an audiovisual fee was due in 2004, it is paid annually and in advance, in a single time and in a twelve-month period. This period is deducted from the anniversary date of the first day of the period for which it was due in 2004.
“b. Audio-visual royalty is not payable for twelve-month periods after the final termination of the activity. This provision is not applicable to merger operations defined in 1° of I of Article 210-0 A;
« 8° Control, recovery, litigation, guarantees, security rights and privileges are governed as in value-added tax.
"Art. 1605 quater. - Traders, manufacturers and importers in taxable receivers are required to make a declaration by their customers on the occasion of any sale of this material.
"This obligation is also imposed on public and departmental officers on the occasion of public sales of these materials and on companies whose activity is the resale or sale of used taxable receptors.
"A collective declaration is signed by the persons referred to in the first and second paragraphs of this section. This collective declaration consolidates the individual statements of each buyer and must be addressed to the audiovisual royalty control authority within 30 days of the sale. This declaration specifies the date of purchase, the identity of the purchaser, the date and place of birth. A duplicate of this statement must be retained for three years by the professionals referred to above and submitted to any requisition of the public treasury or tax administration officers.
"Sales between professionals are exempted from reporting.
"Art. 1605 quinquies. - 1. Inaccuracies in the declarations provided for in Article 1605 bis, apply a fine of EUR 150.
“2. The omissions or inaccuracies in the declarations provided for in the 5th and 6th of section 1605 ter or the failure to subscribe these statements within the prescribed time limits result in the application of a fine of EUR 150 per receiver of television or similar device.
“3. The failure to produce within the time limits of the declaration referred to in section 1605 quater results in a fine of EUR 150. When the return has not been filed within 30 days of a first stay, the fine is EUR 150 per television receiver or similar device. The omissions in the statements result in a fine of EUR 150 per television receiver or similar device.
“4. The enforcement, recovery and litigation of fines under 1 and 2 shall be governed by the same rules as those applicable to the tax to which they relate.
"The fine set out in 3 is pronounced by the Public Treasury and recovered on the basis of a title rendered enforceable by an order-in-chief appointed by the Minister responsible for the budget. His litigation is followed by the Treasury. »
B. - Article 1647 is supplemented by an XI as follows:
« XI. - The State shall collect 1% of the amount of the tax referred to in I of Article 1605. However, for 2005, this rate is set at 2 per cent. »
C. - After article 1681 ter A, an article 1681 ter B is inserted as follows:
"Art. 1681 ter B. - The option provided for in the first paragraph of Article 1681 ter, when exercised, is also valid for the recovery of the audiovisual royalty due by the persons referred to in 1° of Article 1605 II. In this case, the provisions of the first four paragraphs of section 1681 B and sections 1681 C to 1681 E apply to the sum of the housing tax and audiovisual royalty. »
D. - After article 1770 octies, it is inserted an article 1770 nonies as follows:
"Art. 1770 nonies. - The establishments referred to in section L. 96 E of the Tax Procedures Book that voluntarily refrain from providing the information requested by the Administration as part of the tax control provided for in section I of this Code or that have provided incorrect or incomplete information are liable to a fine of EUR 15 per incorrect or missing information. This fine is imposed by the Public Treasury and recovered on the basis of a title rendered enforceable by an ordering officer designated by order of the Minister responsible for the budget; his litigation is followed by the Treasury. »
II. - The book of tax procedures is amended as follows:
1° After the article L. 16 B, an article L. 16 C is inserted as follows:
"Art. L. 16 C. - Public treasury officers, concurrently with tax administration officers, shall ensure control of the tax set out in I of section 1605 of the General Tax Code. To this end, they may request taxpayers any information, justifications or clarifications relating to the statements made.
"Operations by public treasury officers do not constitute an accounting audit within the meaning of section L. 13. » ;
2° After the article L. 61 A, an article L. 61 B is inserted as follows:
"Art. L. 61 B. - 1. Where the public treasury officers note a deficiency, inaccuracy, omission or concealment in the basic elements of the calculation of the tax provided for in I of section 1605 of the General Tax Code, the corresponding increases shall be made in accordance with the contradictory rectification procedure set out in sections L. 57 to L. 61.
“2. Where an offence to the obligations set out in sections 1605 bis and 1605 ter of the General Tax Code is found, the agents mentioned in 1 may make a report to the contrary, which must be made in accordance with the terms provided for in the last paragraph of section 537 of the Code of Criminal Procedure. » ;
3° After the article L. 96 D, it is inserted an article L. 96 E as follows:
"Art. L. 96 E. - The broadcasters or distributors of pay television programs are required to provide to the administration, upon request, the elements of the contracts of some of their customers strictly necessary for the establishment of the audiovisual royalty plate. This information consists exclusively of the client's identity, address and date of the contract. A decree in the Council of State defines the modalities of this communication. » ;
4° After the article L. 172 E, an article L. 172 F is inserted as follows:
"Art. L. 172 F. - For the audio-visual royalty set out in I of Article 1605 of the General Tax Code, the right of resumption of administration shall be exercised until the end of the third year following that in which the audio-visual royalty is due. »
III. - A decree in the Council of State sets out the modalities for the application of this article.
I. - The general tax code is amended as follows:
1° In the first paragraph of Article 1599 C, the words: " Effective January 1, 1984" are deleted, and after the words: "for the benefit of the departments" are inserted the words: "in which vehicles must be registered",
2° Article 1599 I bis reads as follows:
"Art. 1599 I bis. - The differential tax on motor vehicles is payable either at the opening of the tax period or at the expiration of one of the three quarterly periods, beginning on 2 December, 1 March and 1 June, during which the vehicle is the subject of a first release in metropolitan France or in the overseas departments or ceases to be in a situation of exemption or exemption from an exemption. However, it is not due for the current period if, between 15 August and 30 November, the vehicle is first released or ceases to be exempted or exempted. » ;
3° Article 1599 J is thus written:
"Art. 1599 J . - The differential tax on motor vehicles is liquidated on the basis of a statement filed on prints provided by the administration and filed within the time limits provided by the Minister responsible for the budget with the tax accountant designated by the administration in the department to which the debtor is dependent. » ;
4° After Article 1599 J, it is inserted an article 1599 K:
"Art. 1599 K. - The differential tax on motor vehicles is recovered and controlled according to the same procedures and under the same sanctions, guarantees, security rights and privileges as the value added tax.
"The claims are presented, investigated and judged according to the rules applicable to the same tax. » ;
5° In section 1599 nonies, references: "1599 I and 1599 J" are replaced by references: "and 1599 I to 1599 K";
6° In 1736, the reference: "1840 N quater" is replaced by the reference: "1840 N ter";
7° Section 1840 N quater is repealed.
II. - The book of tax procedures is amended as follows:
1° At 3° of section L. 56, the words: ", and a differential tax on motor vehicles provided for in section 1599 C of the general tax code » are deleted;
2° At 3° of Article L. 66, after the words: "to taxes on turnover", the words are inserted: "and to the differential tax on motor vehicles".
III. - The provisions of this article shall enter into force on 1 March 2005.
The general tax code is amended as follows:
1° The 4th of the 1st of Article 302 D is supplemented by two paragraphs and a table as follows:
"However, cigarettes originating from Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia, Slovenia and the Czech Republic, as well as other tobacco products from the Czech Republic, tobaccos intended to roll cigarettes and other smoking tobacco originating from Estonia, acquired under the conditions of the domestic market of these Member States and introduced in France, are subject to the following tariffs:
"The provisions of the previous paragraph apply to each country of origin and each type of product mentioned in the table below, until the end of the derogatory period granted to these Member States with a view to deferring the application of the minimum levels of taxation, as set out in Council Directives No. 92/79/EEC of 19 October 1992, concerning the approximation of taxes on cigarettes and No. 92/80/EEC of the Council, of 19 October 1992
“
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
» ;
2° The 4th of the 2nd of the same article is thus written:
« 4° In the cases mentioned in the 4th of 1 by the person who holds these products; "
Section 71 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) is amended as follows:
I. - The A is thus amended:
1° In the second paragraph of I, after the words: "The proceeds of this tax are affected", are inserted the words: "to the Committee for the Development of the French Industries of Furniture, hereafter referred to as the committee,"
2° In the third paragraph of I, the words: "Law No. 48-1228 of 22 July 1948" are replaced by the words: "Law No. 78-654 of 22 June 1978 concerning professional economic development committees and Law No. 48-1228 of 22 July 1948";
3° In the fourth paragraph of I, the words: "industrial technical centres" are replaced by the words: "each organization";
4° The first sentence of the first paragraph of the second paragraph is as follows:
"The tax is due by the manufacturers, established in France, of the goods of the furniture sector and, at the importation, by the person designated as the real consignee of the goods on the declaration in customs or, in solidarity, by the customs declarant acting within the framework of an indirect representation mandate, as defined by section 5 of the Community Customs Code. » ;
5° The VII is thus drafted:
« VII. - The tax rate is set at 0.20 per cent. Its product is allocated to the committee at a height of 70 per cent, at a height of 24 per cent at the Technical Centre for Timber and at a height of 6 per cent at the Technical Centre for Mechanical Industries. » ;
6° The last paragraph of VIII is deleted;
7° In the IX, the words "the Association for the 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 tax, for its own account and for that of the industrial technical centres referred to in I, with the exception of the tax on imported products. » ;
9° The third paragraph of the X is as follows:
"All transactions related to the recovery of the tax and the payment of its proceeds to the industrial technical centres referred to in I are subject to separate accounting in the committee's accounts. » ;
10° In the fourth paragraph of the X, the words "association" and "technical centre concerned" are replaced respectively by the words "committee" and "committee";
11° The last three paragraphs of the X are replaced by two paragraphs:
"When it is due to imported products, the tax is recovered by the customs administration and indirect duties, according to the rules, guarantees and sanctions provided by the Customs Code. The proceeds of the tax are paid monthly to the committee, which ensures that the tax is paid back to the industrial technical centres mentioned in I.
"The tax is not charged when its annual amount is less than or equal to EUR 20. » ;
12° The first sentence of the first paragraph of the XI is as follows:
"The committee controls, for its own account and for the industrial technical centres referred to in I, the statements provided for in VIII."
13° In the second sentence of the first paragraph of the XI, the word "their" is replaced by the word "sound";
14° In the third and fourth paragraphs of the XI, the words: "the technical centre concerned" are replaced by the word "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 the XII is as follows:
"When it is not imported, contentious claims relating to the tax base are processed by the committee director. »
II. - The B is thus modified:
1° The second paragraph of I is thus drafted:
"The proceeds of this tax are assigned to the Inter-Professional Committee for the Development of the Leather, Leather and Shoe Industries, referred to as the Committee, and to the Technical Centre Leather Shoe Leather. » ;
2° The third preambular paragraph I is read as follows:
"The purpose of the project is to finance the missions to these bodies by Act No. 78-654 of 22 June 1978 concerning professional economic development committees and Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres. » ;
3° In the fourth paragraph of the I, the words: "the Technical Center of Leather" are replaced by the words: "every body";
4° The first sentence of the first paragraph of the second paragraph is as follows:
"The tax is due by the manufacturers established in France to the products of the leather, leather goods, leather goods, gloves and shoe and, to the importation, by the person designated as the real consignee of the goods on the declaration in customs or, in solidarity, by the customs declarant acting within the framework of an indirect representation mandate, as defined by section 5 of the Community Customs Code. » ;
5° The VII is supplemented by a sentence as follows:
"Its product is allocated to the committee at a height of 45% and at a height of 55% at the Technical Center leather leather leather leather leather leather leather leather leather leather leather leather shoe. » ;
6° The last paragraph of VIII is deleted;
7° In the IX, the words "the Association for the 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 tax, for its own account and for that of the Technical Centre leather shoe leather leather leather, with the exception of that due to imported products. » ;
9° The third paragraph of the X is as follows:
"All transactions related to the collection of the tax and the payment of its proceeds to the Technical Centre leather shoe leather are subject to separate accounting in the accounts of the committee. » ;
10° In the fourth paragraph of the X, the words "association" and "Centre technique du cuir" are replaced by the words "committee" and "committee" respectively;
11° The last three paragraphs of the X are replaced by two paragraphs:
"When it is due to imported products, the tax is recovered by the customs administration and indirect duties, according to the rules, guarantees and sanctions provided by the Customs Code. The proceeds of the tax are paid monthly to the committee, which ensures that the tax is paid back to the Technical Centre leather shoe leather leather.
"The tax is not charged when its annual amount is less than or equal to EUR 20. » ;
12° The first sentence of the first paragraph of the XI is as follows:
"The committee controls, for its own account and for that of the Technical Centre leather shoe leather leather, the statements provided for in VIII."
13° In the third and fourth paragraphs of the XI, the words "Technical Center of Leather" are replaced by the word "Committee";
14° The XI is supplemented by a sub-item:
"The right to resume the committee shall be exercised until December 31 of the third year following that in which the tax became payable. » ;
15° The first sentence of the XII is as follows:
"When it is not imported, contentious claims relating to the tax base are processed by the committee director. »
III. - The C is thus modified:
1° In the second paragraph of I, after the words: "The proceeds of this tax are affected", are inserted the words: "to the Committee for the Development of Watchmaking, Jewelry, Jewelry and Orsmithy, hereafter referred to as the Committee, and";
2° The third preambular paragraph I is read as follows:
"The purpose of the project is to finance the missions to these bodies by Act No. 78-654 of 22 June 1978 concerning professional economic development committees and Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres. » ;
3° In the fourth paragraph of I, the words: "the Technical Centre for the Watch Industry" are replaced by the words: "every organization";
4° The first sentence of the first paragraph of the second paragraph is as follows:
"The tax is due by the manufacturers and retailers established in France to the products of the watchmaking, jewellery, jewellery and goldsmithing sector and, to the importation, by the person designated as the real consignee of the goods on the declaration in customs or, in solidarity, by the customs declarant acting within the framework of an indirect representation mandate, as defined in section 5 of the Community Customs Code. » ;
5° The VII is thus drafted:
« VII. - The tax rate is set at 0.20 per cent. Its product is allocated to the committee by 75% and by 25% to the Watch Industry Technical Centre. » ;
6° In the IX, the words "the Association for the Coordination and Development of Consumer Goods" are replaced by the words "the committee";
7° The first paragraph of the X is as follows:
"The committee covers the tax, for its own account and for that of the Watch Industry Technical Centre, with the exception of that due to imported products. » ;
8° The third paragraph of the X is as follows:
"All transactions related to the recovery of the tax and the payment of its proceeds to the Watch Industry Technical Centre are subject to separate accounting in the committee's accounts. » ;
9° In the fourth paragraph of the X, the words "association" and "Technical Centre for the Watch Industry" are replaced by the words "Committee" and "Committee" respectively;
10° The last three paragraphs of the X are replaced by two paragraphs:
"When it is due to imported products, the tax is recovered by the customs administration and indirect duties, according to the rules, guarantees and sanctions provided by the Customs Code. The proceeds of the tax are paid monthly to the committee, which ensures that the tax is paid back to the Watch Industry Technical Centre.
"The tax is not charged when its annual amount is less than or equal to EUR 20. » ;
11° The first sentence of the first paragraph of the XI is as follows:
"The committee controls, for its own account and for that of the Technical Centre for the Watch Industry, the statements set out in VIII."
12° In the third, fourth and sixth paragraphs of the XI, the words: "Technical Center for the Watch Industry" are replaced by the word "Committee";
13° The first sentence of the XII is as follows:
"When it is not imported, contentious claims relating to the tax base are processed by the committee director. »
IV. - The D is thus modified:
1° In the second paragraph of I, the words "at the French Institute of Textile and Clothing" are replaced by the words: "at the Committee for the Development and Promotion of Clothing, hereafter referred to as the Committee";
2° In the third paragraph of I, the words: "Act No. 48-1228 of 22 July 1948 establishing the legal status of industrial technical centres" are replaced by the words: "Act No. 78-654 of 22 June 1978 concerning professional economic development committees";
3° In the fourth paragraph of I, the words "the French Institute of Textile and Clothing" are replaced by the words "the committee";
4° The first sentence of the first paragraph of the second paragraph is as follows:
"The tax is due by the manufacturers established in France of the products of the clothing sector and, at the importation, by the person designated as the real consignee of the goods on the declaration in customs or, in solidarity, by the customs declarant acting within the framework of an indirect representation mandate, as defined by section 5 of the Community Customs Code. » ;
5° The 4th of the IV is thus written:
« 4° Sales of products, services and transactions in a manner that is between companies owned by more than 50% by the same company, or between the same company and its subsidiaries owned by more than 50%, provided that sales, services or operations in a manner that is carried out by one or more of the companies of the group so defined from outside companies, or directly to retail, are subject to the tax when due. » ;
6° The last paragraph of VIII is deleted;
7° In the IX and in the first paragraph of the X, the words: "The Association for the Coordination and Development of Consumer Goods" are replaced by the words: "the committee";
8° The third paragraph of the X is as follows:
"All operations related to tax recovery are subject to separate accounting in committee accounts. » ;
9° In 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" respectively;
10° The second sentence of the eighth paragraph of the X is as follows:
"Its rate is set by order of the minister responsible for the budget within 5%. » ;
11° The last three paragraphs of the X are replaced by two paragraphs:
"When it is due to imported products, the tax is recovered by the customs administration and indirect duties, according to the rules, guarantees and sanctions provided by the Customs Code. The proceeds of the tax are paid monthly to the committee.
"The tax is not charged when its annual amount is less than or equal to EUR 20. » ;
12° In the first paragraph of the XI, the words "The French Institute of Textile and Clothing" are replaced by the words "The Committee";
13° In the third, fourth and sixth paragraphs of the XI, the words "of the French Institute of Textile and Clothing" are replaced by the words "of the committee";
14° The first sentence of the XII is as follows:
"When it is not imported, contentious claims relating to the tax base are processed by the committee director. »
V. - The 1st and 2nd of the VII of the E are thus written:
« 1° For products in the mechanics, welding materials and consumables, and welding: 0.082%;
« 2° For metal construction products: 0.225 %; "
VI. - On the 2nd of the G, the words "The Association for the Coordination and Development of Consumer Goods" are deleted.
VII. - I is written as follows:
"I. - The provisions of the A to G apply to taxation that is generated after January 1, 2005. »
For 2005, the amount and distribution of solidarity for water, established by the II of Article 58 of the Financial Law for 2000 (No. 99-1172 of 30 December 1999) are identical to those established by Article 38 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003).
Section 96 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003) is amended as follows:
1° At the end of the III, the year: "2005" is replaced by the year: "2006";
2° The III is supplemented by a sub-item:
"However, the organizations and companies referred to in the first paragraph of the 4th paragraph of section 207 of the General Tax Code may opt for the early application of the provisions of I to the fiscal years ended on or after January 1, 2005. This option is irrevocable. » ;
3° It is complemented by an IV as follows:
"IV. - For the purposes of the provisions of the first paragraph of Article 221 bis of the General Tax Code, the second condition referred to in this paragraph is not required of companies that cease completely or partially to be subject to the rate provided for in the second paragraph of Article 219 of the same Code as provided for in Article I of this Article. The provisions of section 111 bis of the same code do not apply to these same companies. »
II. - AFFECTIVE RESOURCES
A. - Provisions relating
territorial authorities
I. - Section L. 2334-4 of the General Code of Territorial Communities is amended as follows:
1° The second sentence of the first paragraph is as follows:
"It is increased from the amount collected the previous year in respect of the share of the lump sum set out in the sixth paragraph (3°) of Article L. 2334-7, excluding the amount corresponding to the compensation provided for in 2° bis of Article II of Article 1648 of the General Code of Taxes in its writing before the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), or amounts disaggregated under the thirteenth paragraph of this section. » ;
2° After the first preambular paragraph, a sub-item reads as follows:
"The financial potential of a municipality is equal to its tax potential, plus the amount of the lump sum amount collected by the municipality in the previous year, excluding the share provided for in the sixth paragraph (3°) of Article L. 2334-7. If applicable, the local direct taxes referred to in the last paragraph of Article L. 2334-7 shall be reduced if any. For the commune of Paris, it is reduced by the amount of its mandatory participation in the department's aid and health expenses recorded in the last administrative account. » ;
3° In the second paragraph, the words "of the previous paragraph" are replaced by the words "of the first paragraph";
4° In the sixth paragraph, the words: "From the year of promulgation of Act No. 99-1126 of 28 December 1999 amending the general code of territorial authorities and taking into account the 1999 general population census for the distribution of State endowments to local authorities, for the determination of fiscal potential," are replaced by the words: "From 2005, for the determination of fiscal potential";
5° The seventh and eighth preambular paragraphs are as follows:
« 1° The professional tax bases found in each member municipality in the year preceding its membership in a public inter-communal cooperation institution applying the tax regime provided for in section 1609 nonies C of the General Tax Code are taken into account in its financial potential, subject to the provisions of the tenth paragraph.
"The professional tax bases located on the economic activity area found in each member municipality are also taken into account in the year before their membership in a public inter-communal cooperation institution applying the tax regime provided for in II of section 1609 quinquies C of the general tax code. » ;
6° The tenth preambular paragraph reads as follows:
« 2° The difference between the professional tax bases of an institution having opted for the tax regime provided for in section 1609 nonies C of the general tax code, or the professional tax bases located on the economic activity area of an institution having opted for the tax regime provided for in section II of section 1609 quinquies C of the same code, on the one hand, and the sum of the professional tax bases calculated under the 1°, d » ;
7° The twelfth preambular paragraph reads as follows:
"The tax potential referred to in the eighth and ninth paragraphs shall be increased by the amount of compensation provided for in the first paragraph of section L. 5211-28-1 collected by the public intercommunal cooperation institution the previous year, corresponding to the amounts previously collected under section I of section 44 of the Financial Act for 1999 (No. 98-1266 of 30 December 1998), before debit made under section 1 of the III of the Financial Act This share is distributed among the municipalities members of the public inter-communal co-operation institution prorated by the basic decreases in professional tax, in each of these municipalities, having been used to calculate the compensation provided for in I of Article 44 of the Financial Law for 1999 referred to above. The amount thus obtained is reduced from the sampling of the public inter-communal cooperation institution pursuant to 1 of the III of section 29 of the above-mentioned Financial Law for 2003, which is distributed among the communes prorated to their population. » ;
8° In the thirteenth paragraph, the year: "2004" is replaced by the year: "2005" and the word "Eleven" is replaced by the word "Twelfth".
II. - In the same code:
A. - The words: "tax potential" are replaced by the words: "financial potential":
1° In the fifth and thirteenth paragraphs of Article L. 2334-4;
2° At the sixth (2nd of III), fourteenth (IV), twenty-first (V) and twenty-second (V) paragraphs of Article L. 2334-14-1;
3° In the second paragraph (1°) of Article L. 2334-17;
4° In the eighth (4th) and thirteenth (b of 4th) paragraphs of Article L. 2334-21;
5° In the first, third (1st) and sixth (4th) paragraphs of Article L. 2334-22;
6° In 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° In the first paragraph of Article L. 2335-1;
10° In the second (I), fourth (1° of I), fifth (2° of I), sixth (3° of I), eighth and twelfth paragraphs of article L. 2531-13;
11° In the fifth paragraph (1° of II) of Article L. 2531-14;
12° In the first paragraph of Article L. 5334-16.
B. - In the second paragraph (I) of Article L. 2531-13, the words "tax potentials" are replaced by the words "financial potentials".
III. - The same code is changed:
A. - The first and second paragraphs of Article L. 2334-7 are replaced by fourteen paragraphs, as follows:
"From 2005, the lump sum includes:
« 1° A basic staffing to take into account expenses related to the importance of its population.
"For 2005, this basic endowment is equal for each commune to the product of its population by an amount of EUR 60 per capita to EUR 120 per capita in increasing proportion to the population of the commune, under conditions defined by decree in the Council of State.
"Since 2006, the per capita level of core staffing increases according to a rate set by the local finance committee, which is equal to not more than 75% of the overall rate of increase in overall operating staffing resources;
« 2° A total of EUR 3 per hectare in 2005 and EUR 5 per hectare in the municipalities in the mountain area. As of 2006, this amount changes according to the indexing rate established by the local finance committee for the basic staffing. As of 2005, the amount of this endowment received by the communes of Guyane may not exceed the threefold amount they receive under the basic endowment;
« 3° The amounts corresponding to the amounts previously collected under section 44, section I, of the Financial Act, 1999 (No. 98-1266 of 30 December 1998) and 2° bis of section 1648 B of the General Tax Code in its drafting prior to the Finance Act, 2004 (No. 2003-1311 of 30 December 2003). In 2005, these amounts are indexed to municipalities with a rate of 1 per cent. As of 2006, these amounts are increasing at a rate set by the local finance committee, which is equal to not more than 50% of the growth rate of all the overall operating staffing resources;
"When a municipality ceases to belong to a group of municipalities pursuant to the provisions of Article 1609 nuns C of the General Tax Code, the municipality shall, under this 3°, receive a share of the amounts collected by the group in respect of the compensation allocation provided for in Article L. 5211-28-1 of this Code. This share is calculated on the basis of the amount of the professional tax bases of the municipalities that adhere to or leave this group having been used to calculate the compensation provided for in I of Article 44 of the Financial Law for 1999 referred to above. This portion is reduced, if any, depending on the portion of the sample taken by the group under the first paragraph of Article 29 of the Financial Law for 2003 (No. 2002-1575 of 30 December 2002) which was calculated from the professional tax bases of France Télécom of that municipality;
« 4° A guarantee. This guarantee is paid in 2005, where applicable, where the amount provided in (a) below is greater than the amounts referred to in (b). It is equal in 2005 with the difference between:
"a. The lump sum amount collected in 2004 and indexed at a rate of 1 per cent excluding amounts of the compensations referred to in 3°;
“b. And the sum of the basic endowment and the endowment proportional to the area calculated under 1° and 2°.
"Since 2006, this guarantee has evolved at a rate equal to 25% of the rate of increase in overall operating staffing resources.
"The rate of growth of the lump sum is equal to the rate of change in the sum of the components of that endowment in relation to the sum of the amounts paid in the previous year under the preceding paragraphs, excluding the amounts set out in the 3°. For the purposes of this provision in 2005, the amount of the lump-sum amount taken into account in 2004 is equal to the total amount of the lump-sum amount paid in 2004, excluding the amounts corresponding to the compensation previously collected under section 44, I, of the Financial Act, 1999.
"For the calculation of the guarantee of municipalities having experienced in 2004 a general census or an initial supplementary census, reference is made to the amount of the base non-winning endowment related to the population growth recorded after the census.
"For the calculation of the guarantee of municipalities that had a supplementary confirmation census in 2004, the amount of the lump-sum endowment to be taken into account under the a corresponds to the amount of the 2004 lump-sum endowment by holding the population effectively recorded at the end of the confirmation census. »
B. - Article L. 2334-10 is as follows:
"Art. L. 2334-10. - In the event of changes in the territorial boundaries of municipalities resulting in population changes, the basic endowments returning to each of these municipalities are calculated, in accordance with Article L. 2334-7, taking into account the new populations. »
C. - Article L. 2334-11 is as follows:
"Art. L. 2334-11. - In the event of a merger of municipalities, the basic endowment and the endowment proportionate to the area of the municipality resulting from the merger shall be calculated in accordance with Article L. 2334-7. The population taken into account is equal to the sum of the population of the municipalities that are merging. The guarantee is calculated in the first year by adding the corresponding amounts paid to the former municipalities the year before the merger, and indexed according to the rate of change of the guarantee set by the local finance committee. The amount referred to in the 3rd of Article L. 2334-7 collected by the merged commune is equal to the addition of the amounts collected by the former communes as such, indexed according to the rate of evolution set by the local finance committee. »
D. - Article L. 2334-12 is as follows:
"Art. L. 2334-12. - In the event of a division of municipalities, the basic endowment and the allocation proportional to the area returning to each municipality shall be calculated in accordance with Article L. 2334-7 by holding its new population and area. The amounts referred to in 3° and 4° of Article L. 2334-7 are calculated on the prorated basis of the population of each commune. »
IV. - The same code is changed:
1° The fifth to tenth paragraphs and the last paragraph of Article L. 2334-7 are deleted;
2° Article L. 2334-7-1 is repealed;
3° In the second paragraph of Article L. 2334-7-2, the words: "of the penultimate" are replaced by the words: "of the last";
4° Section L. 2334-9 is amended as follows:
(a) The first paragraph is deleted;
(b) In the second paragraph, the words: "By derogation from the previous paragraph" are deleted;
5° The third paragraph of Article L. 2334-13 is deleted;
6° In I of Article L. 2574-12, the words "the first paragraph of Article L. 2334-9" are deleted;
7° In the first paragraph of Article L. 5211-28-1, the words: "as the lump-sum staffing provided for in Article L. 2334-7" are replaced by the words: "according to the rate referred to in Article L. 2334-7(3);
8° In the second paragraph of Article L. 5211-28-1, the words: "the rate of evolution of the lump sum allocation" are replaced by the words: "according to the rate referred to in Article L. 2334-7(3)";
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: "Article L. 2334-7".
V. - By derogation from the provisions of articles L. 1613-2 and L. 2334-1 of the General Code of Territorial Communities, the share of the municipalities and public institutions of intercommunal cooperation for the regularization of the overall operational staffing for 2003 is to increase the overall operational staffing of the municipalities and their groupings allocated in 2005.
VI. - The general code of territorial authorities is amended as follows:
A. - Article L. 2334-14-1 is amended as follows:
1° The 1st of the III is thus written:
« 1° The per capita financial potential is lower than the average per capita financial potential plus 5% of all municipalities in the same population group; » ;
2° In the last sentence of the penultimate paragraph of the III, the words: "tax is less than one third of the tax potential" are replaced by the words: "financial is less than 15% of the financial potential" and the percentage: "80%" is replaced by the percentage: "90%";
3° In the first paragraph of III bis, the words: "targeted to" are replaced by the words: "as mentioned to";
4° In the second paragraph of the V, the words "20%" are replaced by the words "15%";
5° After the V, a VI is inserted as follows:
"VI. - When a municipality ceases to be eligible for the main share or the increase in the national equalization allocation in 2005, and in 2006, as a guarantee, an allocation of 100% and 50% of the amount received in 2004 for the endowment of which it has lost eligibility.
"When, in 2005, the allocation for the main share or the increase in the national equalization endowment to an eligible municipality is reduced compared to 2004, the municipality receives a guarantee for the main share or the increase, allowing it to benefit in 2005 from the amount collected in 2004. » ;
6° The VI and VII become the VII and VIII respectively.
B. - Sub-section 3 of chapter IV, section 1, title III, of Part II is amended as follows:
1° Section L. 2334-21 is amended as follows:
(a) After the c, it is inserted a d as follows:
"(d) of a multiplier coefficient equal to 1.3 for municipalities located in rural revitalization areas as defined in section 1465 A of the general tax code. » ;
(b) It is complemented by two paragraphs:
"When a municipality ceases to be eligible in 2005 for this part of the rural solidarity grant, it receives in 2005 and 2006, as a guarantee, an equal allocation, respectively, to two thirds and one thirds of the amount collected in 2004.
"When in 2005 the allocation of a commune decreases by more than one third compared to 2004, the municipality receives, in 2005 and 2006, an additional guarantee allowing it to benefit, respectively, two thirds and one thirds of the amount collected in 2004. » ;
2° Article L. 2334-22 is supplemented by two paragraphs as follows:
"When a municipality ceases to be eligible in 2005 for this part of the rural solidarity grant, it receives in 2005 and 2006, as a guarantee, an equal allocation, respectively, to two thirds and one thirds of the amount collected in 2004.
"When in 2005 the allocation of a commune decreases by more than one third compared to 2004, the municipality receives, in 2005 and 2006, an additional guarantee allowing it to benefit, respectively, two thirds and one thirds of the amount collected in 2004. » ;
3° In the fifth paragraph (3°) of Article L. 2334-22, the words: "to the number of students enrolled in compulsory and pre-elementary education, domiciled in the commune" are replaced by the words: "to the number of children from three to sixteen years domiciled in the commune, established during the last census."
VII. - A. - Section 29 of Act No. 85-1268 of 29 November 1985 on the overall operational staffing is amended as follows:
1° The first paragraph is as follows:
"The municipalities of New Caledonia, French Polynesia, the territorial community of Saint-Pierre-et-Miquelon and the territorial districts of Wallis-et-Futuna 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 authorities. They shall receive under the conditions set out in articles L. 2334-13 and L. 2334-14-1 of the same code a share of the accommodation. » ;
2° In the second paragraph, the words: "territory or each territorial community" are replaced by the words: "outre-mer community or New Caledonia";
3° In the third paragraph, the word "administration" is replaced by the word "territorial".
B. - In the II of Article L. 2334-14-1 of the General Code of Territorial Communities, three times, after the words: "from overseas departments" are inserted the words: ", from New Caledonia, French Polynesia, from the territorial community of Saint-Pierre-et-Miquelon, from the territorial districts of Wallis-et-Futuna".
VIII. - In sections L. 2334-14-1, L. 2563-4 and L. 2574-12 of the same code as in section 29 of Act No. 85-1268 of 29 November 1985, the rate: "10%" is replaced by the rate: "33 %".
IX. - Article L. 2531-13 of the same code is amended as follows:
A. - In the first paragraph of I, the rate: "40%" is replaced by the rate: "25%".
B. - In the third paragraph (1°) of I, the number: "1.4" is replaced by the number: "1.25";
C. - In the first and fourth paragraphs of II, the number: "3.5" is replaced by the number: "3".
I. - Article L. 5211-28-1 of the General Code of Territorial Communities is supplemented by two paragraphs as follows:
"When, as of 2005, the territory of a group of municipalities applying the provisions of section 1609 nonies C of the General Code of Taxes is amended, the compensation endowment returning to that group is increased or reduced according to the amount of the professional tax bases of the municipalities that adhere to or leave that group, having been used to calculate the compensation provided for in I of the D of section 44 of the Financial Law for 1999 (December 30, 1998) (December 30, 1998)).
"In the event of a withdrawal of municipalities, the compensation of the group shall be increased, if any, according to the portion of the sample taken by the group pursuant to 1 of the III of Article 29 of the Financial Law for 2003 (No. 2002-1575 of 30 December 2002) which was calculated from the professional tax bases of France Télécom of the municipalities that withdraw. »
II. - The first paragraph of Article L. 5211-29 of the same code is replaced by three paragraphs as follows:
"The evolution of the per capita endowment of the category of communities of agglomeration cannot be less than the predictive evolution of prices to tobacco consumption associated with the finance bill.
"Since 2005, the per capita allocation of the category of communities of municipalities that do not apply the provisions of section 1609 nonies C of the General Tax Code changes each year according to a rate set by the Local Finance Committee, including between 130% and 160% of the rate set for the per capita endowment of communities of agglomeration.
"Since 2005, the per capita allocation of the class of communities of municipalities applying the provisions of section 1609 nonies C of the General Tax Code is changing annually at a rate set by the Local Finance Committee, between 130 and 160 per cent of the rate set for the per capita endowment of communities of agglomeration. »
III. - The second paragraph of Article L. 5211-29 of the same code is supplemented by a sentence as follows:
"As of 2005, this amount is at least adjusted by the rate set by the local finance committee under the previous paragraph. »
IV. - The ninth paragraph of the second article is supplemented by a sentence as follows:
"As of 2005, the average per capita amount for the increase is at least adjusted by the rate established by the local finance committee under the second paragraph of this II. »
V. - Article L. 5211-30 of the same code is amended as follows:
1° In 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 sub-items of II is as follows:
"It is increased by the amount, for the last known year, of the compensation amount provided for in the first paragraph of Article L. 5211-28-1, excluding the amounts corresponding to the compensation provided for in 2° bis of Article II of Article 1648 B of the General Tax Code in its drafting prior to the Financial Law for 2004 (No. 2003-1311 of 30 December 2003). » ;
3° The III is thus amended:
(a) In the second paragraph of 1° bis, the words: "reduced from transfer expenses" are deleted and it is added a sentence as follows:
"For the communities of municipalities applying the provisions of Article 1609 nuns C of the General Tax Code, these revenues are reduced from the transfer expenses. » ;
(b) In the fourth paragraph, the words: "of the compensation provided for in the D of Article 44 of the Financial Law for 1999 (No. 98-1266 of 30 December 1998)" are replaced by the words: "of the 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 of Article 1648 B of the General Code of Taxes in its drafting before the Financial Law for 2003-13 » ;
(c) In the eighth paragraph, the words: "of the compensation provided for in the D of Article 44 of the Financial Law for 1999 referred to above" are replaced by the words: "of the compensation provided for in the first paragraph of Article L. 5211-28-1, excluding the amounts corresponding to the compensation provided for in 2° bis of Article 1648 B of the General Code of Taxes in its drafting prior to the Financial Law for 2004 (no. 2003-1311 » ;
(d) In the ninth preambular paragraph, before the words "transfer costs" are inserted the words "if applicable";
4° The IV is thus written:
"IV. - The transfer expenses used to determine the tax integration coefficient of the communities of communes applying the provisions of Article 1609 Nonies C of the General Code of Taxes and Agglomeration Communities are the allocation of compensation and half of the community solidarity endowment, respectively provided for in V and VI of the same article, as found in the last available administrative account.
"They are taken into account for these two groups, 75 per cent in 2005 and 100 per cent in 2006. »
VI. - In the last paragraph of Article L. 5211-32 of the same Code, the words: "of urban communities from 2000 to 2002, communities of communes" are replaced by the words: "of communities of communes applying the provisions of Article 1609 Nies C of the General Tax Code".
VII. - Article L. 5211-33 of the same code is amended as follows:
1° The fourth to sixth preambular paragraphs of I are deleted;
2° The 1st of the II is thus written:
« 1° As of 2005, communities of municipalities that do not implement the provisions of section 1609 nonies C of the general tax code whose tax integration coefficient is greater than 0.5 receive a per capita endowment, at least as the lump-sum endowment provided for in section L. 2334-7 of this code.
"The communities of agglomeration and the communities of communes applying the provisions of Article 1609 nuns C of the General Code of Taxes whose tax integration coefficient is greater than 0.5 in 2005 receive a per capita endowment, at least as the lump sum endowment provided for in Article L. 2334-7 of this Code. As of 2006, this guarantee applies when their tax integration coefficient is greater than 0.4; "
VIII. - Article L. 5211-33 of the same code is supplemented by a paragraph as follows:
"As of 2005, communities of agglomeration, communities of municipalities that do not apply the provisions of Article 1609 nuns C of the General Code of Taxes, as well as communities of communes applying the provisions of the same article, whose fiscal potential per capita is less than 50% of the tax potential per capita of the class to which they belong, cannot receive, from the second year of allocation of the endowment in the same category, »
IX. - The sixth paragraph of Article 11 of Act No. 80-10 of 10 January 1980 on the development of local direct taxation is supplemented by a sentence as follows:
"This correction is, however, deleted for the grouping in calculating the tax potential taken into account to determine the intercommunity allocation received in the first year of adoption of the regime provided for in section 1609 nonies C of the general tax code. »
I. - The last two paragraphs of Article L. 3334-3 of the General Code of Territorial Communities are replaced by four paragraphs as follows:
"Since 2005, the lump sum of each department, with the exception of the Paris department, is made up of a basic endowment and, where applicable, a guarantee.
"In 2005, each department received a basic amount of EUR 70 per capita. If applicable, the Panel finds a guarantee equal to the difference between the amount it would have received by applying to its 2004 lump sum, a rate of increase equal to 60% of the overall growth rate of the overall operating staffing resources, on the one hand, and its basic staffing for 2005, on the other.
"As of 2006, the amount of the basic per capita staffing of each department and, if applicable, its guarantee, will change annually according to a rate of progression set by the local finance committee between 60% and 70% of the overall growth rate of the overall operating staffing.
"As of 2005, the Paris Department's lump-sum allocation is equal to the lump-sum allocation it received in the previous year indexed according to the rate of progression established under the preceding two paragraphs. »
II. - The same code is changed:
1° Article L. 3334-4 is as follows:
"Art. L. 3334-4. - The overall operating staffing of the departments includes an equalization of the urban equalization staffing provided for in Article L. 3334-6-1 and the minimum operating staffing provided for in Article L. 3334-7.
" Effective 2005, the annual increase in the overall operating staffing balance of the departments following the deduction of the lump-sum staffing provided for in section L. 3334-3 and the compensation provided for in section L. 3334-7-1 shall be apportioned by the Local Finance Committee between the urban equalization and the minimum operating staffing, subject to the provisions of the fourth paragraph of section L. 3334-7 in 2005.
"For the purposes of the previous paragraph in 2005, the mass to which the choice of the local finance committee applies shall consist, for the allocation of urban equalization, of the total of the equalization endowment collected in 2004 by the urban departments, as defined in section L. 3334-6-1, and, for the minimum operating endowment, of the total of the equalization endowments and the minimum operating endowment collected in 2004 by the departments
"The overseas departments shall receive a share of the staffing under the conditions defined in Article L. 3443-1. » ;
2° Article L. 3334-6 is amended as follows:
(a) In the first paragraph, after the words: "(n° 98-1266 of 30 December 1998)", the words are added: "and the average, for the last five known exercises, of the products collected by the department in respect of the taxation set out in 1° and 2° of Article 1594 A of the general tax code »;
(b) In the same paragraph, the words: ", for the last known year, de" are replaced by the words: "received the previous year in respect of the portion of the lump sum set out in Article L. 3334-3 corresponding to";
(c) In the second paragraph, the words "of the previous paragraph" are replaced by the words "of the first paragraph";
(d) After the first preambular paragraph, a sub-item reads as follows:
"The financial potential of a department is equal to its tax potential plus amounts collected in the previous year for the compensation allocation provided for in section L. 3334-7-1 and the lump-sum allocation provided for in section L. 3334-3, excluding amounts previously collected for the compensation set out in I of section 44 of the Financial Act, 1999. » ;
(e) In the last paragraph, the words "tax potential" are replaced by the words "financial potential".
III. - The same code is changed:
1° Before article L. 3334-7, an article L. 3334-6-1 is inserted as follows:
"Art. L. 3334-6-1. - Are considered urban departments for the purposes of this article the departments whose population density is greater than 100 inhabitants per square kilometre and whose urbanization rate is greater than 65%. The reference urbanization rate is the last published on the occasion of the population census.
"Urban departments with a per capita financial potential of less than or equal to double the average per capita financial potential of urban departments benefit from urban equalization.
"A synthetic index of resources and expenses of eligible urban departments shall be calculated for each eligible department, taking into account:
« 1° The relationship between the per capita financial potential of all urban departments and the per capita financial potential of the department, as defined in Article L. 3334-4;
« 2° The ratio between the proportion of the total number of housing beneficiaries, as defined in Article L. 2334-17, in the total number of housing units in the department and the same proportion observed in all urban departments;
« 3° The ratio between the proportion of the total of the beneficiaries of the minimum income of insertion in the department and the same proportion observed in all urban departments, calculated taking into account the population defined in the first paragraph of Article L. 3334-2;
« 4° The ratio between the average per capita income of all urban departments and the per capita income of the department, calculated taking into account the population defined in the first paragraph of Article L. 3334-2. The income considered is the last known taxable income.
"The departments are classified according to the decreasing value of their synthetic index, according to the terms defined by decree in the Council of State and taking into account the amounts referred to in 1°, 2°, 3° and 4°. The allocation returned to each eligible urban department is determined according to its population and synthetic index.
"The allocation to urban departments that cease to meet the eligibility requirements is equal, in the first year, to two-thirds of the allocation received in the previous year and, in the second year, to one-third of that same allocation. The necessary amounts are collected from the amounts allocated by the local finance committee to the urban equalization allocation. For the purposes of this provision in 2005 and 2006, the amounts collected in 2004 under the Equalization Endowment provided for in Article L. 3334-4 are taken into account in its previous drafting of the Financial Law for 2005 (No. 2004-1484 of 30 December 2004).
"Urban departments with a per capita financial potential of more than 150 per cent of the average per capita financial potential of all urban departments can't see their holdings per capita progress by more than 5 per cent over a year. For the purposes of this provision in 2005, the amounts collected in 2004 under the Equalization Endowment provided for in Article L. 3334-4 are taken into account in its previous drafting of the Finance Act for 2005 referred to above.
"As of 2005, eligible urban departments cannot receive a per capita allocation of more than 120 per cent of the amount received in the previous year under the urban equalization allocation. For the purposes of this provision in 2005, the amounts collected in 2004 under the Equalization Endowment provided for in Article L. 3334-4 are taken into account in its previous drafting of the Finance Act for 2005 referred to above.
"The availability of the two preceding paragraphs is distributed to all departments outside the departments under which the paragraphs are implemented.
"For 2005, when the allocation to a department decreases compared to the allocation received in 2004 for the equalization allocation provided for in Article L. 3334-4 in its earlier drafting of the Financial Law for 2005 above, the department receives, as a non-renewable guarantee, an allocation equal to the amount of equalization received in 2004. The necessary sums are taken from the appropriations allocated to urban equalization. » ;
2° Article L. 3334-7 is amended as follows:
(a) The first paragraph is replaced by two subparagraphs:
"The minimum operating staffing is allocated to departments not meeting the demographic conditions referred to in the first paragraph of Article L. 3334-6-1.
"The departments whose financial potential per capita is greater than double the average per capita financial potential of the departments determined under the first paragraph cannot be eligible. » ;
(b) In the second paragraph, the words "tax potential" are replaced by the words "financial potential";
(c) The third paragraph is deleted;
(d) The fourth preambular paragraph reads as follows:
"For 2005, eligible departments may not receive a minimum operating expenses of less than 106 per cent or more than 130 per cent in the amount collected in the previous year. For 2005, the amount to be taken into account corresponds to the level of equalization received in 2004 by each department, plus the minimum operating staffing received in 2004. »
(e) After the fourth preambular paragraph, a sub-item reads as follows:
"Since 2006, eligible departments may not receive a minimum operating expenses less than that received in the previous year or more than 130 per cent of the amount received in that same year. »
IV. - In the second paragraph of Article L. 3563-6 of the same code, the words: "and the particular contest provided for in Article L. 3334-7" are deleted.
The Government will submit to Parliament, before the end of the regular session of 2004-2005, a report on the implementation of the reform of the overall operating staffing resulting from this Act and the provision of urban solidarity resulting from the Programming Law for Social Cohesion.
The report will present the distribution mechanisms and results of the overall operational staffing distribution. It will measure the negative effects of the implementation of the reform and the ways and means to improve it.
This report will present the medium-term prospects for the evolution of the spontaneous distribution of the overall operating staffing and impact of the safeguards measures adopted.
This report will present the advantages and disadvantages of the distinction between urban departments and others with regard to the equalization of departments.
This report will present the advantages and disadvantages presented by the use of synthetic indexes of resources and loads compared to a possible separation of resource equalization allocations from those of equalization of loads in relation to equalization objectives.
This report will assess the time required for the equalization device to allow all departments to release a net balance of mandatory expenditures equal to 80% of the median value of the balance of all metropolitan departments.
It will appear in the light of the report whether the provisions on interdepartmental equalization contained in this Act require legislative amendments.
I. - Section 57, Part II of the Financial Act, 2004 (No. 2003-1311 of 30 December 2003) is amended as follows:
1° After the words: "In 2004", the words "and in 2005" are inserted;
2° The words: "form a set whose amount is increased, from the original finance law for 2003 to the original finance law for 2004" are replaced by the words: "form a set whose amount increases, with a constant structure, from the original finance law to the original finance law".
II. - In the twelfth paragraph of Article 6 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986), after the words: "In 2004" are inserted the words: "and in 2005".
The financial compensation for the transfer of competencies provided for in section II of section 119 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities shall be effected under the following conditions:
I. - The resources allocated to the regions and territorial authorities of Corsica for this compensation are made up of a portion of the domestic consumer tax on petroleum products. This share is obtained, for all regions and the territorial community of Corsica, by applying a fraction of the domestic consumer tax tariff on petroleum products to the quantities of fuels sold annually throughout the national territory.
The rate fraction referred to in the preceding paragraph is calculated so that it applies to the quantities of fuels sold throughout the territory in 2004, it leads to a product equal to the right to compensation of all regions and the territorial community of Corsica as defined in section 119 of Act No. 2004-809 of 13 August 2004.
Until the final amounts of the above-mentioned fuels and compensation fees are known, this rate is set to:
(a) 0,98 EUR per hectolitre for leadless superfuels;
(b) EUR 0.71 per hectolitre for diesel.
The final level of this fraction is determined by the next most financial law after the knowledge of the final amounts of compensation rights.
Each region and the territorial authority of Corsica receive a domestic tax product on petroleum products corresponding to a percentage of the rate fraction referred to in the first paragraph. This percentage is equal, for each community, to the right to compensation of this community, as a result of the right to compensation of all regions and the territorial community of Corsica. These percentages are set provisionally as follows:
Alsace 3.330550 %
Aquitaine 5,364272 %
Auvergne 2,164823 %
Burgundy 2.601768 %
Brittany 4.800958%
Centre 3.622497 per cent
Champagne-Ardenne 2.074712 %
Corse 0.238492 %
Franche-Comté 1.827863 %
Ile-de-France 20.128423 %
Languedoc-Roussillon 3.861382 %
Limousin 1.518131 per cent
Lorraine 4.524912 %
Midi-Pyrénées 4.038536 %
North - Pas-de-Calais 7,030639 %
Lower Normandy 2.599789 per cent
Upper Normandy 3.771085 per cent
Pays de la Loire 4,122268 %
Picardy 3.709565 per cent
Poitou-Charentes 2.054398 %
Provence-Alpes-Côte d'Azur 5,845445 %
Rhône-Alpes 8,290554 %
Guadeloupe 0.456894 per cent
Martinique 0.561073 %
Guyana 0.228767 %
Meeting 1,232204 per cent
Total 100 per cent
As of January 1, 2006, the above-mentioned resources are made up by the allocation of a fraction of the domestic tax rate on oil products collected on the quantities of unleaded and diesel superfuels sold to final consumers in the territory of the region or the territorial community of Corsica. The amount of this fraction will be stopped by fuel by the Financial Law for 2006.
A decree sets the conditions for the application of this device. It defines, inter alia, the reporting obligations imposed on tax payers, as well as those of natural or legal persons who proceed to the sale of fuels that have already borne the tax.
II. - Transfers of jurisdiction under section 73 of Act No. 2004-809 of 13 August 2004 referred to above come into force on 1 July 2005, with the exception of those resulting from the provisions of section L. 4383-4 and section L. 4151-8 of the Public Health Code which come into force on 1 January 2005.
III. - The resources allocated to the departments for this compensation are made up of a portion of the proceeds of the tax on insurance agreements collected under 5° bis of Article 1001 of the General Tax Code. This share is obtained, for all departments, by applying a fraction of the tax rate to the national plate corresponding to the insurance agreements mentioned in audit 5° bis.
The fraction of the rate referred to in the preceding paragraph is calculated so that it is applied to the national plate 2004 and leads to a product equal to the right to compensation of all departments, as defined in Article 119 I of Act No. 2004-809 of 13 August 2004 referred to above.
To the extent that the amounts of the compensatory fees and the 2004 plate above are known, this percentage is set at 0.91%.
The final level of this fraction is determined by the next most financial law after the knowledge of the final amounts of compensation rights.
Each department receives a tax product corresponding to a percentage of the rate fraction referred to in the first paragraph. This percentage is equal, for each department, to the right to compensation of this department, as a result of the right to compensation of all departments. Up to the final knowledge of compensation rights, these percentages are set as follows:
I. - Effective 2005, departments receive a share of the proceeds of the insurance tax collected under 5 bis of Article 1001 of the General Tax Code under the following conditions:
The share allocated to all departments is obtained by applying a fraction of the tax rate to the national plate corresponding to the insurance agreements referred to in audit 5° bis.
The fraction of the rate referred to in the previous paragraph is calculated so that it is applied to the 2005 national plate and leads to a product equal to 900 million euros.
Until the final amount of the 2005 plate is known, this rate fraction is set at 6.155 per cent.
The final level of this fraction is determined by the next finance law after the final amount of the 2005 plate is known.
Each department receives a tax product corresponding to a percentage of the rate fraction set above. This percentage is equal, for each department, to the ratio between the number of land-based motor vehicles registered in that department as at 31 December 2003 and the total number of land-based motor vehicles registered in the national territory on that same date. These percentages are as follows:
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
From 2006 onwards, the Bouches-du-Rhône department returned to the municipality of Marseille, under the fire-seater battalion, a fraction of the proceeds of the insurance tax.
This fraction is set at 4.5% of the difference between the product collected by the Bouches-du-Rhône department under this I, on the one hand, and the product collected the previous year under this I, indexed under the conditions set out in article L. 3334-7-1 of the general code of territorial authorities, on the other.
II. - The general code of territorial authorities is amended as follows:
1° The 1° of the article L. 1613-1 is supplemented by a paragraph as follows:
"From 2006 onwards, for the calculation of the amount of the overall operating staffing, the amount of the overall operating staffing of 2005 calculated under the above conditions is reduced by the amount of the rebates on the compensation allocation made under the 3°. » ;
2° Article L. 3334-1 is supplemented by a paragraph as follows:
"From 2006 onwards, for the calculation of the amount of the overall operating staffing of the departments, the amount of the overall operating staffing of 2005 calculated under the above conditions is reduced by the amount of the rebates on the compensation allocation made under the 3°. » ;
3° Article L. 3334-7-1 is supplemented by four paragraphs as follows:
"For 2005, the amount of compensation calculated under the preceding paragraph is reduced by the sum of the rebates made under the following paragraph. The distribution of this refaction between departments is calculated under the following conditions:
" - the compensation of the departments and, if necessary, the share of the proceeds of the tax on the insurance agreements referred to in I shall be subject to a refaction of 900 million euros, distributed among the departments according to the ratio between the number of land-based motor vehicles registered in each department as at 31 December 2003 and the total number of land-based motor vehicles registered in the national territory on that same date. In the case where the amount of the refaction so calculated is greater than the compensation endowment collected by a department in 2004 and indexed according to the rate mentioned in this section, the difference is taken from the proceeds of the special tax on insurance agreements awarded under section 53 I of the Financial Law for 2005 (No. 2004-1484 of 30 December 2004). As of 2006, this sample changes annually according to the indexing rate of the overall operating staffing allocated;
" - the compensation of the departments is the subject of a large amount of 20 million euros, distributed among the departments according to the ratio between the number of volunteer firefighters present within the departmental body of each department as at 31 December 2003 and the total number of volunteer firefighters present in the departmental bodies at the national level at that same date.
"From 2006, these amounts evolve as the overall allocation of operations. »
III. - The difference between, on the one hand, the amount of the proceeds of the tax on insurance agreements transferred to the departments pursuant to I of this article and, on the other hand, the amount of the reduction in the endowment taken under II of this article constitutes, for 2005, the financial participation of the State provided for in article 83 of Act No. 2004-811 of 13 August 2004 of the modernization of civil security.
B. - Miscellaneous provisions
Subject to the provisions of this Act and resulting from section 115 of the Corrigendum Financial Act for 2004 (No. 2004-1485 of 30 December 2004), the assignments resulting from supplementary budgets established and special accounts opened at the date of filing of this Act are confirmed for 2005.
I. - The special assignment account No. 902-15 "Account for the use of audiovisual royalty" is closed on December 31, 2004.
II. - As of January 1, 2005, the entire audio-visual royalty transactions are recorded in an advance account. This account, managed by the minister responsible for the budget, is entitled "Advances to public audiovisual organizations".
It is debited from the amount of advances granted to public audiovisual organizations.
It is credited, on the one hand, with refunds of advances corresponding to the proceeds of the audio-visual royalty, deducted from the cost of attitude and recovery and the amount of interest on the advances, and, on the other hand, from the amount of the audio-visual royalty discounts covered by the general budget of the State. This support by the state budget is limited to 440 million euros in 2005.
Seat and recovery costs are calculated in accordance with Article 1647 XI of the General Tax Code.
The interest rate is that of Treasury bonds or bonds of the same maturity as the advances or, if not, the nearest maturity.
The account resumes the balance of the transactions previously recorded on the aforementioned special assignment account no. 902-15.
III. - Advances are paid monthly to recipient organizations at a rate of one-twelfth of the forecast amount of the account's revenues. The amount of monthly advances is adjusted on the basis of expected receipts based on recovery as soon as they are known.
The balance is paid in the revenue distribution transactions as at 31 December of the year under review.
Payments may not have the effect of bringing advances made during the calendar year to an amount greater than the actual income of the account.
IV. - If the net royalty cash in 2005 is less than 2,201.8 million euros, the limit of the overall budget of the State provided for in the third paragraph of the II is increased to due competition.
In addition to the operations provided for in section 23 of Act No. 50-1615 of 31 December 1950, supplemented by section 57 of the Financial Act for 1972 (No. 71-1061 of 29 December 1971) and section 13 of the Financial Act for 1984 (No. 84-1209 of 29 December 1984), the Trade Account "Industrial Regulations of Penitentiary Institutions" retraces the expenses and revenues related to these trading operations.
I. - Special assignment account No. 902-25 "Airport and Air Transport Response Fund", opened by section 46 of the Financial Act for 1995 (No. 94-1162 of 29 December 1994), amended by section 75 of the Financial Act for 1999 (No. 98-1266 of 30 December 1998), is closed on 31 December 2004.
II. - Accounts for this fund are included in the general budget, which defers the available credits to the closing of the account. The amounts paid as of 1 January 2005 for the assessment of the civil aviation tax previously allocated to that fund are transferred to the general budget.
III. - Sections 46 of the Financial Act for 1995 referred to above and 75 of the Financial Act for 1999 are repealed.
Article 302 bis K of the General Tax Code is amended as follows:
1° The first paragraph of 1 of I is read as follows:
" Effective January 1, 2005, a civil aviation tax for the benefit of the annexed budget of civil aviation and the general budget of the State is due by public air transport companies. » ;
2° The III is thus written:
"III. - The quotities of the proceeds of the tax allocated respectively to the annexed budget of civil aviation and to the general budget are determined by the Financial Law.
"The sums paid under the general budget by the Civil Aviation Schedule budget accountants are transferred monthly to the assigning public accountants. »
I. - Effective 1 January 2005, the quotities of the proceeds of the civil aviation tax, as provided for in Article 302 bis K of the General Tax Code, respectively allocated to the annexed budget of civil aviation and to the general budget of the State, are 65.58 % and 34.42 %.
II. - Part II of section 51 of the Financial Law for 1999 (No. 98-1266 of 30 December 1998) is repealed.
The proceeds of the royalty due by the concessionary companies of highways pursuant to the road traffic code and the proceeds of the direct and indirect participations of the State in the concessionary companies of highways are assigned to the public establishment known as the " Agence de financement des infrastructures de transport de France".
The sums payable as of January 1, 2005, under the right of consumption on tobacco referred to in section 575 of the General Tax Code, are apportioned under the following conditions:
(a) A fraction equal to 32.50 per cent is allocated to the National Health Insurance Fund for Employees;
(b) A fraction equal to 52.36 per cent is allocated to the fund referred to in Article L. 731-1 of the Rural Code;
(c) A fraction equal to 14.83 per cent is allocated to the general budget;
(d) A fraction equal to 0.31% is allocated to the fund established by the III of section 41 of the Social Security Financing Act for 1999 (No. 98-1194 of 23 December 1998).
The amount of the levy on the State's revenues for France's participation in the European Communities' budget is estimated for the year 2005 to €16.57 billion.
I. - For 2005, the resources allocated to the budget assessed in statement A annexed to this Act, the limits of expenses and the resulting general balance are set out in the following amounts:
(In millions of euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
II. - The Minister of Economy, Finance and Industry is authorized to proceed, in 2005, under conditions established by decree:
1° Has long, medium and short term borrowings in euros or other currencies to cover all cash expenses or to strengthen foreign exchange reserves;
2° Direct allocation of negotiable public debt securities to the Public Debt Fund;
3° To optional conversions, to pension transactions on State securities, to transactions of deposits of liquidity on the interbank market of the euro zone and to the States of the same area, redemptions, exchanges of borrowings, exchanges of currency or interest rates, purchase or sale of options or futures contracts on State securities.
III. - The Minister of Economy, Finance and Industry is, until December 31, 2005, entitled to conclude, with credit institutions specializing in medium- and long-term financing of investments, agreements establishing for each operation the terms and conditions under which charges of the borrowing service they contract in foreign currency may be stabilized.
I. - DEFINITIONAL OPENATIONS
A. - General budget
The amount of appropriations to ministers for 2005 under the general budget is set at 345,068,589,813 EUR.
It is open to ministers for 2005 under new measures of ordinary expenditure of civil services, as follows:
Part I
:
"Public debt and revenue mitigation expenditures"
3 540 000 000 EUR
Part II
:
“Public authorities”
24 890 714 EUR
Part III
:
"Means of services"
1 899 922 367 EUR
Part IV
:
"Public Interventions"
- 3 376 561 636 EUR
Total
2 088 251 445 EUR
These credits are distributed by department in accordance with statement B annexed to this Act.
I. - It is open to Ministers, for 2005, under the new capital expenditure measures of the general budget, of the programme authorities as follows:
Part V
:
"Invests executed by the State"
4 750 086 000 EUR
Part VI
:
"State Investment Grants"
13 001 726 000 EUR
Total
17 751 812 000 EUR
These program authorizations are distributed by department, in accordance with Statement C annexed to this Act.
II. - It is open to ministers, for 2005, under the new capital cost measures of the civilian services of the general budget, for the following:
Part V
:
"Invests executed by the State"
2 329 039 000 EUR
Part VI
:
"State Investment Grants"
7 175 723 000 EUR
Total
9 504 762 000 EUR
These payment credits are distributed by department, in accordance with Statement C annexed to this Act.
For 2005, the provision of new regular expenditure measures for military services under III:
"Means of arms and services" totalled 261 312 144 EUR.
I. - It is open to the Minister of Defence for 2005, under the new measures on the capital expenditures of military services, of the following program authorities:
Part V
:
« Equipment »
14 935 506 000 EUR
Part VI
:
"State Investment Grants"
379 382 000 EUR
Total
15 314 888 000 EUR
II. - It is open to the Minister of Defence for 2005, under the new measures on the capital expenditures of military services, of the payment credits as follows:
Part V
:
« Equipment »
2 233 809 000 EUR
Part VI
:
"State Investment Grants"
330 695 000 EUR
Total
2 564 504 000 EUR
B. - Supplementary budgets
The amount of appropriations to ministers for 2005 for the purposes of the approved services of the supplementary budgets is set at 1,672,074,052 EUR as follows:
Civil aviation
1 413 350 110 EUR
Official Records
158 729 730 EUR
Legion of Honour
17 444 838 EUR
Order of Liberation
680 882 EUR
Currency and medals
81 868 492 EUR
Total
1 672 074 052 EUR
I. - It is open to Ministers, for 2005, under the new measures of the supplementary budgets, program authorizations totalling EUR 283,877,000, as follows:
Civil aviation
272 967 000 EUR
Official Records
6 710 000 EUR
Legion of Honour
1 286 000 EUR
Order of Liberation
0 EUR
Currency and medals
2 914 000 EUR
Total
283 877 000 EUR
II. - It is open to Ministers, for 2005, under the new measures in the supplementary budgets, for the total amount of EUR 159,415,793, as follows:
Civil aviation
143 231 245 EUR
Official Records
- 802 664 EUR
Legion of Honour
825 585 EUR
Order of Liberation
4 547 EUR
Currency and medals
16 157 080 EUR
Total
159 415 793 EUR
C. - Final transactions
trust accounts
The amount of appropriations to ministers for 2005 for the final operations of the trust accounts is set at EUR 565,658,000.
I. - It is open to Ministers, for 2005, under the new measures of the final capital expenditures of the trust accounts, program authorizations amounting to EUR 4,505,400,000.
II. - It is open to Ministers, for 2005, under the new measures of the final operations of the trust accounts, payment credits amounting to EUR 4,841,155,500 as distributed:
Regular civilian expenditure
335 755 500 EUR
Civilian capital expenditure
4 505 400 000 EUR
Total
4 841 155 500 EUR
I. - The last paragraph of section 71 of the Financial Law for 1993 (No. 92-1376 of 30 December 1992) is as follows:
"In expenditure, expenses relating to the purchases and sales of securities, shares or corporate rights, capital endowments, shareholder advances and other contributions to public enterprises and public institutions, capital endowments to the recognized foundations of public utility of the research sector, contributions to the public interest group responsible for prefiguring a national research agency, the investments made directly or indirectly by the State »
II. - In 2005, an allocation of 350 million euros can be allocated to the special assignment account no. 902-24 "Account for the assignment of proceeds of assignments of securities, shares and corporate rights" to the national research agency mentioned in the last paragraph of section 71 of the Financial Law for 1993 (no. 92-1376 of 30 December 1992) and to the public interest group formed prior to the establishment of the agency.
III. - In 2005, support for the restructuring of 517 million euros can be allocated on the aforementioned special assignment account 902-24 to the Bull company mentioned in the last paragraph of section 71 of the finance law for 1993 mentioned above.
II. - TEMPERATORY OPERATIONS
I. - The amount of discoveries applicable in 2005 to trade account voting services is set at EUR 1,929,344,800.
II. - The amount of appropriations available to the Minister of Economy, Finance and Industry for 2005 under the voted Treasury advance accounts services is set at EUR 64,057,200,000.
III. - The amount of appropriations to the Minister of Economy, Finance and Industry, for 2005, under the voted services of the loan accounts, is set at EUR 107,710,000.
It is open to Ministers, for 2005, under the new measures of temporary operations of the trust accounts, a regular expenditure payment credit of EUR 2,580 000.
It is open to ministers, for 2005, under new trade account measures, an uncovered authorization of EUR 29,265,000.
It is open to the Minister of Economy, Finance and Industry for 2005, under the new measures of the loan accounts, a program authorization and payment credits amounting to EUR 90,000 and EUR 720,950,000 respectively.
It is open to the Minister of Economy, Finance and Industry for 2005, as part of the new advance account measures, a credit of EUR 2,641,820,000.
III. - OTHER PROVISIONS
For 2005, pursuant to statement F annexed to this Act, the list of chapters on which evaluative credits are applied, other than those limited to section 9 of Order No. 59-2 of 2 January 1959, concerning the Organic Law on Financial Laws.
For 2005, pursuant to statement G annexed to this Act, the list of chapters with a provisional character.
For 2005, pursuant to H-State annexed to this Act, the list of chapters on which credits may be deferred, subject to the conditions set out in section 17 of Order No. 59-2 of 2 January 1959 referred to above.
For the fiscal year 2005, the distribution of audio-visual audio-visual communications among public service organizations of forecast revenues, excluding value added tax, of audio-visual royalty, is 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 Audiovisual
72.74
Total
2 587.48
A. - Tax measures
I. - A. - Sub-section 2 of chapter V, section 4, of title II, of the Trade Code is supplemented by a paragraph 3, as follows:
“Paragraph 3
"Free share allocations
"Art. L. 225-197-1. - I. - The extraordinary general assembly, on the report of the board of directors or the board of directors, as the case may be, and on the special report of the auditors, may authorize the board of directors or the board of directors to carry out, for the benefit of the employees of the company or of certain categories of them, a free allocation of existing shares or to issue.
"The Extraordinary General Assembly sets the maximum percentage of social capital to be allocated under the conditions defined above. The allocation of shares to their beneficiaries is final at the end of an acquisition period whose minimum duration is determined by the extraordinary general assembly, but cannot be less than two years. The Extraordinary General Assembly also sets the minimum duration of the obligation to retain shares by beneficiaries. This short period from the final allocation of shares, but cannot be less than two years.
"In a company whose securities are admitted to negotiations on a regulated market, after the retention period, shares cannot be disposed of:
« 1° Within the period of ten exchange meetings before and after the date on which the consolidated accounts, or if not the annual accounts, are made public;
« 2° Within the period between the date on which the social organs of the society are aware of information that, if made public, could have a significant impact on the course of the corporation's securities, and the subsequent date of ten stock exchange sessions to the date on which this information is made public.
"The board of directors or, where appropriate, the board shall determine the identity of the beneficiaries of the shares referred to in the first paragraph. It sets out the conditions and, where applicable, the criteria for allocation of shares.
"The Extraordinary General Assembly sets the time limit for which such authorization may be used by the board of directors or the board of directors. This period cannot exceed thirty-eight months.
"The total number of shares awarded free of charge cannot exceed 10% of the social capital.
“II. - The president of the board of directors, the director general, the managing directors, the executive board members or the manager of a corporation by shares may be assigned shares of the corporation under the same conditions as the employee staff.
"They may also be assigned shares of a corporation bound under the conditions set out in Article L. 225-197-2, provided that the shares of the corporation are admitted to negotiations on a regulated market.
"It cannot be allocated shares to employees and social agents holding more than 10% of social capital each. A free allocation of shares can also not have the effect that employees and social agents each hold more than 10% of social capital.
"Art. L. 225-197-2. - I. - Shares may be issued under the same conditions as those mentioned in Article L. 225-197-1:
« 1° Either for the benefit of employees of companies or groups of economic interest, of which 10% or more of the capital or voting rights are held, directly or indirectly, by the corporation that assigns the shares;
« 2° For the benefit of employees of companies or groups of economic interest holding, directly or indirectly, at least 10% of the capital or voting rights of the corporation that assigns the shares;
« 3° For the benefit of employees of companies or groups of economic interest, of which 50% or more of the capital or voting rights are held, directly or indirectly, by a company owning itself, directly or indirectly, at least 50% of the capital of the corporation that assigns the shares.
"The actions that are not admitted to negotiations on a regulated market can only be attributed under the above conditions to employees of the company who performs this assignment or to those mentioned in the 1st.
“II. - Shares may also be issued under the same conditions as those provided for in Article L. 225-197-1 by a company controlled, directly or indirectly, exclusively or jointly, by a central body or credit institutions which are affiliated to it in the sense and for the application of Articles L. 511-30 to L. 511-32 of the monetary and financial code, to the employees of these companies as well as to those of entities whose capital is held jointly or indirectly,
"Art. L. 225-197-3. - The rights resulting from the free allocation of shares are incessible until the end of the acquisition period.
"In the event of the beneficiary's death, his heirs may request the award of shares within six months of the death.
"Art. L. 225-197-4. - A special report shall annually inform the ordinary general assembly of the operations carried out under the provisions of articles L. 225-197-1 to L. 225-197-3.
“This report also reflects:
" - the number and value of the shares that, during the year and because of the mandates and functions exercised in the society, have been assigned free of charge to each of these agents by the company and those related to it under the conditions laid down in Article L. 225-197-2;
" - the number and value of the shares that have been allocated free of charge to each of these agents during the year, on the basis of the warrants and functions they carry out, by the companies controlled under Article L. 233-16.
"This report also indicates the number and value of the shares that, during the year, have been awarded free of charge by the company and by the companies or groups that are linked to it under the conditions set out in Article L. 225-197-2, to each of the ten employees of the non-social agent corporation whose number of shares awarded free of charge is the highest.
"Art. L. 225-197-5. - The ordinary general assembly of the controlling society, directly or indirectly, that which assigns the shares free of charge shall be informed under the conditions laid down 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,", the references are inserted: "L. 225-197-1 to L. 225-197-3".
2. In the first sentence of article L. 225-208 of the same code, after the words: "by attribution of their actions", the words ", those who assign 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 same code, after the words: "their own actions" are inserted the words: "the ones who assign their actions under the conditions laid down in Articles L. 225-197-1 to L. 225-197-3".
II. - A. - After article 80 terdecies of the general tax code, it is inserted an article 80 quaterdecies as follows:
"Art. 80 quaterdecies. - The shares assigned under the conditions set out in Articles L. 225-197-1 to L. 225-197-3 of the Commercial Code are imposed in the hands of the attribute according to the terms set out in 6 bis of Article 200 A, except as an option for the salary and wage regime. The tax is payable in respect of the fiscal year in which the beneficiary of the securities has assigned them. »
B. - After the 6 of article 200 A of the same code, it is inserted a 6 bis as follows:
"6 bis. Except as an option for taxing income tax under the rules applicable to salaries and wages, the surplus-value made on the assignment of securities remitted under the conditions set out in sections L. 225-197-1 to L. 225-197-3 of the trade code that is equal to the value of the title on the date of acquisition is imposed at the rate of 30%. The surplus value that is equal to the difference between the sale price and the value of the title on the day of the acquisition is taxed at the rate set out in 2 above. The potential impairment is deducted from the taxable income in accordance with the rules applicable to securities less-values. »
III. - Article L. 242-1 of the Social Security Code is supplemented by a paragraph to read:
"The free powers of shares carried out in accordance with the provisions of sections L. 225-197-1 to L. 225-197-3 of the Commercial Code shall be excluded from the contribution count referred to in the first paragraph if the terms and conditions of attribution established by the Board of Directors or, where applicable, the policy, pursuant to the provisions of the sixth paragraph of section L. 225-197-1 of the same Code. Otherwise, the employer is required to pay all of the social contributions, including their pay share. »
IV. - The provisions of II shall apply as from 1 January 2005.
I. - At the end of the second paragraph of Article L. 443-7 of the Labour Code, the rate: "50%" is replaced by the rate: "80%".
II. - The provisions of I shall apply to amounts paid by enterprises as of 1 January 2006.
I. - In the first paragraph of Article L. 442-9 of the Labour Code, the words: "public companies and national societies" are replaced by the words: "public institutions of the industrial and commercial State and corporations, groupings or legal entities, regardless of their legal status, of which more than half of the capital is held, directly or indirectly, together or separately, by the State and its public institutions".
II. - After the first paragraph of the same article, a sub-item is inserted:
"The provisions of this chapter shall apply to corporations, groupings or legal entities irrespective 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 that benefit from operating subsidies, are in a monopoly or subject to regulated prices. However, these provisions are not applicable to the years prior to the year following the entry into force of this paragraph for corporations, groupings or legal entities whatever 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 under Decree No. 87-948 before 26 November 1987 »
Section 76, Part II of the Corrigendum Financial Act, 2003 (No. 2003-1312 of 30 December 2003) is supplemented by a sentence as follows:
"They don't include singing tours, concerts and traditional music shows. »
The third paragraph of the 1st paragraph of Article 199 sexdecies of the General Tax Code is amended as follows:
1° After the words: "on the limit", the words: "from EUR 7,400 and EUR 10,000 for expenses incurred as of January 1, 2003" are replaced by the words: "a ceiling of EUR 10,000 for expenses incurred in 2004 and EUR 12,000 for expenses incurred as of January 1, 2005";
2° After the amount: "€13,800", the words are inserted: "for expenses incurred in 2004 and EUR20,000 for expenses incurred as of January 1, 2005";
3° It is supplemented by four sentences as follows:
"The ceiling of EUR 12,000 is increased by EUR 1,500 per dependent child under sections 196 and 196 B and each member of the tax home over the age of sixty-five. The increase also applies to the ascendants referred to in the first paragraph of the 1° meeting the same age requirement. The amount of EUR 1,500 is divided by two for children deemed to be equally dependent on both parents. The ceiling of EUR 12,000 increased by these increases cannot exceed EUR 15,000. »
I. - The general tax code is amended as follows:
1° Section 199 quater D is repealed;
2° After the article 200 quater, an article 200 quater B is inserted as follows:
"Art. 200 quater B. - Taxpayers domiciled in France within the meaning of section 4 B may receive assistance equal to 25% of the actual expenses incurred in the custody of children under the age of six that they are responsible for. These expenses are deducted within a ceiling of EUR 2,300 per dependent child and half of that amount when the child is deemed to be dependant on both parents. This helps to reduce the income tax due under the year in which the expenditures are actually incurred, after imputation of the tax reductions referred to in sections 199 quater B to 200, tax credits and non-release or deductions. If aid exceeds the tax due, the surplus is returned.
"The expenses set out in the first paragraph are the amounts paid to a registered nursery assistant pursuant to Article L. 421-1 of the Code of Social Action and Families or to a custodial institution meeting the conditions set out in Article L. 2324-1 of the Code of Public Health or to persons or establishments established in another Member State of the European Community that meet equivalent regulations. »
II. - The provisions of I are applicable from the 2005 income tax.
I. - Article 81 of the General Tax Code is supplemented by a 36° as follows:
« 36° Salaries paid to children between the ages of twenty and one years or more as of January 1 of the taxation year in pay for an activity carried out during their school or university leave, within the limit of twice the monthly minimum wage of growth. »
II. - The provisions of I are applicable from the 2005 income tax.
I. - The general tax code is amended as follows:
1° Article 200 quater of the general tax code is thus written:
"Art. 200 quater. - 1. An income tax credit for the taxpayer's main dwelling is established in France. It applies:
"a. Expenses for a building completed for more than two years, paid between January 1, 2005 and December 31, 2009, for the acquisition of boilers at low temperature;
“b. Expenditure on a building completed for more than two years, paid between 1 January 2005 and 31 December 2009, for:
« 1° Acquisition of condensation boilers;
« 2° Acquisition of thermal insulation materials and heating control equipment;
"c. At the cost of energy production equipment using a renewable energy source or heat pumps whose main purpose is heat production:
« 1° Paid between 1 January 2005 and 31 December 2009 as part of work carried out in completed housing;
« 2° Integration into new housing between 1 January 2005 and 31 December 2009;
« 3° Incorporated to housing acquired in the future state of completion or that the taxpayer builds, completed between January 1, 2005 and December 31, 2009.
“2. A Budget Minister's order sets out the list of equipment, materials and appliances that are entitled to the tax credit. It specifies the technical characteristics and minimum performance criteria required for the application of the tax credit.
“3. The tax credit applies for the calculation of the tax due in respect of the taxation year of the taxpayer's payment of the expenditure or, in the cases provided for in 2° and 3°C of 1, for the year of completion of the dwelling or its acquisition if it is later.
“4. For the same residence, the amount of tax credit expenses may not exceed, for the period from January 1, 2005 to December 31, 2009, the sum of EUR 8,000 for a single, widow or divorced person and EUR 16,000 for a married couple subject to common taxation. This amount is increased by EUR 400 per dependant within the meaning of sections 196 to 196 B. This increase is set at EUR 500 for the second child and EUR 600 per child from the third. The sums of EUR 400, EUR 500 and EUR 600 are divided by two when it is a child deemed to be equal to one and the other parents. For the purposes of these provisions, children deemed to be equal to each parent are counted first.
« 5. The tax credit is equal to:
“a. 15% of the amount of equipment referred to in a of 1;
“b. 25% of the amount of equipment, materials and equipment mentioned in b of 1;
"c. 40% of the amount of equipment referred to in c of 1.
« 6. The equipment, materials and appliances mentioned in 1 are defined as those on the invoice of a company or, where applicable, in the cases provided for in 2° and 3° of c of 1, of the equipment on a certificate provided by the vendor or housing manufacturer.
"The tax credit shall be granted on presentation of the certificate referred to in the preceding paragraph or invoices, other than the deposit invoices, of the undertakings having carried out the work and having, in addition to the mentions provided for in section 289, the address of completion of the work, their nature and the designation, the amount and, if any, the characteristics and performance criteria mentioned in the last sentence of 2, equipment and materials, Where the beneficiary of the tax credit is not able to produce an invoice or certificate indicating the characteristics and performance criteria in accordance with the order referred to in 2, it is subject to, under the imputation year and within the limit of the tax credit obtained, a recovery equal to 15%, 25% or 40% of the unjustified expenditure, based on the rate of the tax credit applied.
« 7. The tax credit is charged on income tax after charging the tax reductions referred to in sections 199 quater B to 200 bis, tax credits and non-release or deductions. If it exceeds the tax due, the surplus is returned.
"When the beneficiary of the tax credit is reimbursed within a five-year period of any or part of the amount of the expenses that have been eligible for this benefit, it is the subject of a recovery of 15%, 25% or 40% of the amount refunded on the basis of the tax credit rate that applied. However, no recovery is made when the reimbursement is made as a result of a claim that occurred after the expenses were paid. » ;
2° 1 of Article 279-0 bis reads as follows:
“1. The value-added tax is collected at the reduced rate on improvement, processing, development and maintenance work on residential premises, completed for more than two years, with the exception of the share of the provision of household equipment or furniture or the acquisition of large equipment provided in the framework of installation or replacement of the heating system, elevators or the fixed sanitary facility. »
II. - The provisions set out in 1° of I shall apply as of the taxation of the revenues of 2005, the provisions set out in 2° of I shall apply as of January 1, 2005.
I. - The general tax code is amended as follows:
1° After the article 200 quater, it is inserted an article 200 quater A thus drafted:
"Art. 200 quater A. - 1. An income tax credit for the taxpayer's main dwelling is established in France. It applies:
"a. To the installation or replacement expenses of equipment specially designed for the elderly or with disabilities:
« 1° Paid between 1 January 2005 and 31 December 2009 as part of work carried out in completed housing;
« 2° Integration into new housing between 1 January 2005 and 31 December 2009;
« 3° Incorporated to housing acquired in the future state of completion or that the taxpayer builds, completed between January 1, 2005 and December 31, 2009;
“b. Expenditures paid between January 1, 2005 and December 31, 2009 for the construction of works prescribed to homeowners under section IV of L. 515-16 of the Environmental Code;
"c. To the expenses of a collective building completed for more than two years, paid between January 1, 2005 and December 31, 2009, for the acquisition of electric tensile lifts with a frequency variation control.
“2. A Budget Minister's order sets out the list of equipment for which installation or replacement expenses are entitled to this tax benefit.
“3. The tax credit applies for the calculation of the tax due in respect of the taxation year of the taxpayer's payment of the expenditure or, in the cases provided for in 2° and 3° of the a-1, for the year of completion of the dwelling or its acquisition if it is later.
“4. For the same residence, the amount of tax credit expenses may not exceed, for the period from January 1, 2005 to December 31, 2009, the sum of EUR 5,000 for a single, widowed or divorced person and EUR 10,000 for a married couple subject to common taxation. This amount is increased by EUR 400 per dependant within the meaning of sections 196 to 196 B. This increase is set at EUR 500 for the second child and EUR 600 per child from the third. The sums of EUR 400, EUR 500 and EUR 600 are divided by two when it is a child deemed to be equal to one and the other parents. For the purposes of these provisions, children deemed to be equal to each parent are counted first.
« 5. The tax credit is equal to:
"a. 25% of the amount of equipment installation or replacement expenses referred to in a of 1;
"b. 15% of the amount of work referred to in b of 1 and of the acquisition expenses referred to in c of 1.
« 6. The work and the acquisition, installation or replacement expenses referred to in 1 shall be the same as those on the invoice of a company or, where applicable, in the cases provided for in 2° and 3° of the 1st, the expenditures on a certificate provided by the vendor or the housing manufacturer.
"The tax credit shall be granted on the presentation of the certificate referred to in the first paragraph or invoices, other than the deposit invoices, of the undertakings having carried out the work and having, in addition to the mentions set out in section 289, the address of completion of the work, their nature and the designation and amount of the equipment and work referred to in 1.
« 7. The tax credit is charged on income tax after charging the tax reductions referred to in sections 199 quater B to 200 bis, tax credits and non-release or deductions. If it exceeds the tax due, the surplus is returned.
“8. When the beneficiary of the tax credit is reimbursed within five years of any or all of the amount of the expenses that have opened up to that benefit, it is the subject, under the refund year and within the limit of the tax credit obtained, of a recovery equal to 15% or 25% of the amount refunded according to the tax credit rate that applied. However, no recovery is made when the reimbursement is made as a result of a claim that occurred after the expenses were paid. » ;
2° At the h of Article 1733, the words: "at Article 200 quater" are replaced by the words: "at Articles 200 quater and 200 quater A";
3° In 1740 quater, the words "in section 200 quater" are replaced by the words "in sections 200 quater and 200 quater A".
II. - The provisions set out in I apply as of the taxation of revenues in 2005.
I. - The IV of section 202 quater of the general tax code is repealed.
II. - The provisions of I come into force on 1 January 2006.
I. - The general tax code is amended as follows:
A. - After article 244 quater F, it is inserted an article 244 quater J as follows:
"Art. 244 quater J. - I. - The credit institutions referred to in Article L. 511-1 of the monetary and financial code subject to corporate tax, income tax or equivalent tax, having their seat in a Member State of the European Community, or in another State Party to the Agreement on the European Economic Area having concluded with France a tax agreement containing an administrative assistance clause The amount of the non-interest refundable advance may, if any, fund all work required by the standard set out in the second paragraph or provided by the beneficiary of that advance upon the acquisition of that residence.
"The housing must, on the day of the assignment to the main dwelling of the beneficiary of the advance, meet minimum standards of surface and habitability defined by decree in the Council of State.
"Complete the condition of first ownership referred to in the first paragraph, the natural persons who benefit from the refundable advance without interest having not been the owner of their main residence in the last two years preceding the offer of that advance.
"However, this condition is not required in the following cases:
“(a) When the recipient of the repayable advance or one of the principal occupants of the housing is the holder of the disability card corresponding to the classification in the second or third of the categories provided for in Article L. 341-4 of the Social Security Code;
“(b) Where the recipient of the refundable advance or one of the occupants of the principal residence is entitled to an allocation under the provisions of sections L. 821-1 to L. 821-9 or L. 541-1 to L. 541-3 of the same code;
"(c) When the recipient of the repayable advance or one of the principal occupants of the residence is a victim of a disaster that has led to the permanent rendering of the principal residence.
"The award of these refundable advances is based on all the resources and the number of persons intended to occupy the residence of the beneficiaries of the said advances, the location and the new or former character of the real estate.
"In the case of an interest-free refundable advance, the total amount of resources to be taken into account means the sum of the reference tax revenues, within the meaning of 1° of IV of section 1417, of the persons referred to in the preceding paragraph as:
« 1° The penultimate year preceding the year of the offer of advance when the latter comes between January 1 and March 31;
« 2° The year before the year of the offer of advance when the offer comes between April 1 and December 31.
"In the event of a change in the composition of the recipient's tax home in the non-interested refundable advance in the selected year for the determination of the total amount of resources, the recipient's income is corrected taking into account the change in revenues resulting from this change, if any in a lump sum manner. The methods of calculating these revenues are defined by decree in the Council of State.
"The total amount of resources to be taken into account shall not exceed 38,690 euros.
"The amount of the refundable advance without interest is capped at 32,500 euros.
"The latter amount is increased by 50% in sensitive urban areas and in urban free zones referred to in section 42 of Act No. 95-115 of 4 February 1995 on the development and development of the territory.
"A decree in the Council of State defines the financial characteristics and conditions for granting the refundable advance without interest.
“II. - The amount of the tax credit is equal to the updated amount of the differences between the monthly payments due to the interest-free refundable advance and the monthly payments of a loan under normal rate conditions on the date of issue of the refundable advance offer without interest.
"The methods for calculating the tax credit and determining this rate are set by decree in the Council of State.
"The tax credit resulting from the application of the two preceding paragraphs gives rise to a debt, inalienable and inceivable, equal amount for the benefit of the credit establishment. This debt is a taxable product that is one-fifth in respect of the fiscal year in which the credit institution paid repayable advances without interest and by equal portions of the following fiscal years.
"III. - The benefit of the tax credit is subject to the conclusion of a convention between the credit institution referred to in I and the State, in accordance with a model agreement approved by a joint decree of the Minister for Economy and the Minister for Housing.
"IV. - A agreement between the credit institution referred to in I and the agency responsible for the management of the Social Access to Ownership Guarantee Fund referred to in Article L. 312-1 of the Construction and Housing Code defines the terms and conditions of declaration by the credit institution of refundable advances, the control of the eligibility of refundable advances and the monitoring of tax credits.
"V. - The agency responsible for the management of the Social Access to Property Guarantee Fund referred to in IV is required to provide the tax administration within four months of the closing of the fiscal year of each credit institution with information relating to refundable advances without interest paid by each credit institution, the total amount of the corresponding tax credits obtained and their monitoring.
"VI. - Where the partnership referred to in sections 8 and 238 bis L, or groupings referred to in sections 239 quater, 239 quater B and 239 quater C of this code are not subject to corporate tax, the tax credit may be used by the partners proportionally to their rights in those companies or groups, provided that they are liable for the tax on companies or individuals participating in 1 bis. »
B. - After article 199 ter E, an article 199 ter I is inserted as follows:
"Art. 199 ter I. - I. - The tax credit set out in section 244 quater J is charged to one-fifth of its amount on the taxpayer's income tax for the year in which the credit institution paid repayable advances under the conditions set out in that section and by equal fractions on the income tax due for the next four years. If the portion of the tax credit exceeds the tax due for each of these years, the surplus is returned.
“II. - 1. If, during the period of refund of the advance, and as long as the advance is not fully refunded, it appears that the conditions referred to in I of section 244 quater J fixed for the grant of the refundable advance have not been met, the tax credit is paid by the credit institution. By exception, where the conditions for the justification of the resources declared by the beneficiary are not met by the beneficiary, the State requires the recipient to repay the unduly perceived benefit. The tax credit cannot exceed the amount of the tax credit increased by 25%. A decree in the Council of State defines the modalities for the restitution of the benefit undue by the beneficiary of the refundable advance without interest.
“2. If, during the period of repayment of the advance, and as long as the advance is not fully refunded, the conditions for the allocation of the housing and its characteristics referred to in I of Article 244 quater J fixed for the grant of the refundable advance are no longer respected, the remaining tax credit fractions cannot be used by the credit institution.
“3. The offer of the non-interest refundable advance issued by the credit institution may provide for making this advance payable to the beneficiaries in the cases mentioned in 1 and 2 according to the terms defined by decree in the Council of State.
"III. - In the event of an early refund of the refundable advance referred to in section 244 quater J acting during the imputation of the tax credit, the remaining tax credit fractions to be charged shall no longer be used by the credit institution. »
C. - After article 220 J, it is inserted an article 220 K as follows:
"Art. 220 K. - The tax credit defined in section 244 quater J is charged on the corporate tax under the conditions set out in section 199 ter I."
D. - 1 of Article 223 O is completed by a k as follows:
"k. Tax credits issued by each company of the group under section 244 quater J; the provisions of section 220 K apply to the sum of these tax credits. »
II. - Where, for the payment of an interest-free refundable advance, the credit institution shall receive the subsidy provided for in section R. 317-1 of the Construction and Housing Code, the provisions of the I shall not apply.
III. - A decree sets the conditions for the application of this article, including the reporting obligations.
IV. - These provisions apply to refundable advances issued between February 1, 2005 and December 31, 2009.
V. - The Government will present to Parliament, by 1 October 2005, an assessment of the mechanism set out in this article, which will include its results and effects on the acquisition of old housing.
Section 5 of Chapter VI of Book II title I of Part 5 of the General Code of Territorial Communities is supplemented by an article L. 5216-8-1, as follows:
"Art. L. 5216-8-1. - Loss of income that the community of agglomeration suffers as a result of the fifteen to twenty-five-year extension of land tax exemptions on the built properties provided for in sections 1384 A and 1384 C of the General Tax Code shall be compensated in accordance with the provisions of Article L. 2335-3 of this Code. »
Article 1647 C quinquies of the general tax code is thus modified:
1° In the first paragraph of I, the date: "June 30" is replaced by the date: "December 31";
2° The last paragraph of II is supplemented by the words "as well as the fifth paragraph of Article 1518 A".
In the last paragraph of section L. 1615-7 of the General Code of Territorial Communities, the year: "2005" is replaced by the year: "2006".
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" are replaced by the words: "real operating income";
2° After the words: "of the commune", the words are added: ", with this ceiling being increased to 10% for municipalities members of a public inter-communal cooperation institution applying the provisions of Article 1609 Nonies C of the General Tax Code and whose per capita financial potential is less than the average per capita financial potential of all communes belonging to the same demographic group".
II. - A decree in the Council of State sets out the list of actual revenue in the operation of the communes.
I. - After the II bis of Article 1518 of the General Tax Code, it is inserted a II ter as follows:
"II ter. - For the purposes of this section, the rental value of the premises occupied by private non-profit organizations is updated using the coefficient applicable to the premises referred to in 1496. »
II. - The provisions of I apply to taxations established as of 2005.
I. - Article 1636 B decies of the General Tax Code is supplemented by a V as follows:
"V. - In 2005 and by exception to the provisions of the first paragraph of II, the new agglomeration trade unions referred to in Article L. 5311-1 of the general code of the territorial authorities which, for 2004, benefited from a non-refundable capital endowment assigned under the 1° of Article L. 5334-19 of the same code greater than one million euros can set their rate of professional tax within the 93 % of the average rate »
II. - For the year 2005, the variation of the product of professional tax provided for in the third paragraph of the 1st paragraph of Article L. 5334-7 of the general code of territorial authorities is determined for the new agglomeration trade unions referred to in Article 1636 B decies of the general tax code, by holding the professional tax product for 2005 calculated from the rate of professional tax passed by the new agglomeration union in 2004.
I. - In the general tax code, an article 1647 is inserted B octies thus written:
"Art. 1647 B octies. - I. - The professional tax contribution of companies benefiting from both the provisions of section 1647 B sexies and section 1647 C quinquies was the subject of a supplementary discount on request from the taxpayer for the years 2005, 2006 and 2007.
“II. - The amount of the debursement is equal to the proceeds of the depreciation of the depreciation or, for the property leased, of the rent, of the property subject to the depreciation referred to in section 1647 Quinquies, by the rate applied on the added value for the determination of the cap under section 1647 B sexies, for the same year.
"III. - For the purposes of this section, the contribution is defined as the one referred to in Article 1647 C quinquies III. The deduction is calculated from the depreciation to the depreciation regularly practised by the debtor during the reference period defined in section 1467 A or the rent due during the same period. However, depreciation and rent are limited to the amount of the endowment that would be obtained according to the allowed linear depreciation mode based on the usages of each industry, trade and operation.
"IV. - Other deductions whose contribution referred to in the III may be made, if any, before the deduction provided for in this section.
"V. - The depreciation granted to a taxpayer under this section shall not exceed 50% of the amount of the deduction obtained under the same year under the cap on the basis of the value added, nor shall the contribution referred to in the III exceed the amount resulting from the application of the provisions of section 1647 D."
II. - The V of article 1647 B sexies of the same code is thus written:
"V. - The total amount of discounts granted to a taxpayer under this section and sections 1647 B octies and 1647 C quinquies cannot exceed 76,225 000 EUR. »
III. - The provisions of I apply to taxations established as of 2005.
I. - The general tax code is amended as follows:
A. - The third of article 1636 B sexies is thus amended:
1° Au 1, after the reference: "1609 nonies A ter", is inserted the reference: ", 1609 nonies B";
2° 2 is thus written:
“2. They may, under the conditions set out in 1 of II of Article 1639 A bis, areas for collecting the domestic garbage removal tax on which they vote different rates in order to proportionate the amount of the tax to the importance of the service being valued according to the conditions of service delivery and its cost. Municipalities or public institutions of inter-communal cooperation in the territory of which is located a waste transfer or disposal facility provided by a departmental plan for the disposal of household waste may also define an area, within a radius of not more than one kilometre, on which they vote a different rate; in this case, the municipality or public institution of inter-communal cooperation cannot define on this perimeter of the areas according to the importance of the rendering service.
"However, as a derogatory, the public institution of inter-communal cooperation with specific taxation having instituted the tax may, for a period not exceeding ten years, vote different rates on its perimeter, in order to limit increases in contributions related to the harmonization of the method of financing. This provision may also be implemented in the event of the attachment of one or more communes. The public establishment of intercommunal cooperation shall, under the conditions provided for in 1 of II of Article 1639 A bis, the application of this device and the delimitation of areas on which different rates are voted. » ;
3° It is complemented by a 3 in this way:
“3. For the application of 2:
"a. For public inter-communal co-operation institutions that receive the tax under the conditions set out in the b of section 1609 nonies A ter, the mixed union defines, under the conditions set out in 1 of II of Article 1639 A bis, tax collection areas based on the importance of the service rendered. It shall, under the same conditions, decide on the application of the second paragraph of 2 of this article and the scope on which this device is being implemented;
“b. The period during which different rates may be voted under the second paragraph applies effective 1 January 2005 for all public inter-communal cooperation institutions that receive the tax on that date and from the first year for which the public inter-communal cooperation institution receives the tax for those who comply with Act No. 99-586 of 12 July 1999 relating to the further strengthening and simplification of inter-communal cooperation. It applies from the year following the year of attachment in the event of community attachment;
"c. The provisions of 2 may be applied simultaneously. »
B. - Section 1609 quater is amended as follows:
1° The fifth and sixth preambular paragraphs are as follows:
"They may, under the conditions set out in the first paragraph of 1 of Article 1639 A bis, areas for collecting the domestic garbage removal tax on which they vote different rates in order to proportionate the amount of the tax to the importance of the service being valued according to the conditions of service delivery and its cost.
"However, as a derogatory, they may, for a period not exceeding ten years, vote different rates on their perimeter, in order to limit the increases in contributions related to the harmonization of funding. This provision may also be implemented in the event of a union of one or more municipalities or a public institution of intercommunal cooperation. Unions of municipalities and joint unions shall, under the conditions set out in 1 of II of Article 1639 A bis, the application of this device and the delimitation of areas on which different rates are voted. » ;
2° It is complemented by two paragraphs:
"For the purposes of the sixth preambular paragraph, the period in which different rates may be voted applies effective January 1, 2005 for all unions of municipalities and unions that receive the tax on that date and from the first year in respect of which these unions receive the tax for those who comply with Act No. 99-586 of July 12, 1999 on the strengthening and simplification of new inter-communal cooperation. It applies from the year following the year of attachment in the event of connection of municipalities or public institutions of intercommunal cooperation.
“The provisions of the fifth and sixth preambular paragraphs can be applied simultaneously. »
C. - The sixth paragraph of Article 1609 quinquies C is supplemented by a sentence as follows:
"However, when the transformation occurred after October 15, the areas of perception according to the importance of the service rendered by the union prior to its transformation into a community of communes remain applicable the year following this transformation. »
D. - Section 1520 is amended as follows:
1° The first and second paragraphs are grouped under an I;
2° The third, fourth, fifth, sixth and seventh preambular paragraphs are grouped under a III;
3° After the second preambular paragraph, it is inserted as follows:
“II. - By derogation from I, the provisions of article 1609 nonies A ter are applicable to municipalities that adhere to a mixed union for the whole of this jurisdiction. »
E. - Section 1522 is amended as follows:
1° At the beginning of the first paragraph, the words "I" are added;
2° It is complemented by a II written as follows:
“II. - Municipalities and their public institutions of intercommunal cooperation may decide, by deliberation taken under the conditions laid down in 1 of Article 1639 A bis, to ceiling the rental values of each dwelling place and each of their outbuildings within the limit of an amount that cannot be less than twice the amount of the communal average rental value of the dwelling premises. The average rental value is determined under the conditions set out in 4 of II and IV of 1411.
"This cap, reduced by 50%, applies to the net income defined in section 1388. »
F. - In the first sentence of the first and second paragraphs of 1 of Article 1639 A bis, after the words "of the III of Article 1521", are inserted the words "and in Article 1522".
II. - The provisions of the A, B and C of the I are applicable to the establishment of the domestic garbage removal tax due in the 2005 and subsequent years and those of the D, E and F of the I for the establishment of the domestic garbage removal tax due in the 2006 and subsequent years.
For 2005, the proceedings relating to the second paragraph of the second paragraph of Article 1636 B sexies of the General Code of Taxation and those provided for in the sixth paragraph of Article 1609 quater of the same Code may be taken until 15 January 2005; these deliberations cannot provide for new infra-communal zoning.
In the 2nd of the V of Article 1609 nonies C of the General Code of Taxes, after the words: "the one provided for in the B of Article 26 of the Financial Law for 2003 (No. 2002-1575 of 30 December 2002)" are inserted the words: ", subject to a deliberation of the council of the public institution of intercommunal cooperation unanimously, that provided for in Article 53 of the Financial Law for 2003-13.
Article 1636 B sexies of the general tax code is amended as follows:
1° The three sub-items of the 4 constitute a;
2° It is added a b as follows:
“b. As of 2005 and with the exception of the provisions of the third paragraph of 1 (b), municipalities, departments and public inter-communal cooperation institutions with clean taxation may decrease their rate of professional tax, as compared to the previous year, in a proportion not less than half, that is, the decrease in the rate of housing tax or that of the weighted average rate of housing tax and land taxes, which is the most significant of these decreases
"When the first paragraph is implemented, the provisions of the fourth and fifth paragraphs of 2 shall apply. » ;
3° 5 is thus written:
« 5. The deliberative proceeding of a public inter-communal cooperation institution pursuant to section 1609 nonies C and whose occupational tax rate is less than 75% of the average of its class found in the previous year at the national level may set the occupational tax rate within that limit, without the increase in the rate being more than 5%.
"The categories mentioned in the first paragraph are defined as communities of agglomeration, communities of communes applying section 1609 nonies C and urban communities applying the same article. »
I. - Article 209 B of the General Tax Code is thus written:
"Art. 209 B. - I. - 1. Where a legal person established in France and liable to corporate tax operates a business outside France or holds directly or indirectly more than 50% of the shares, shares, financial rights or voting rights in a legal entity: legal person, body, trust or comparable institution, established or constituted outside France and that such company or legal entity is subject to a privileged tax regime within the meaning of section 238 A, the positive profits or revenues of this business or legal entity are taxable on corporations. When carried out by a legal entity, they are deemed to constitute a taxable movable capital income of the legal entity established in France in the proportion of the shares, shares or financial rights it holds directly or indirectly.
"The detention rate referred to in the preceding paragraph is reduced to 5% where more than 50% of the shares, shares, financial rights or voting rights of the legal entity established or constituted outside France are held by companies established in France that, in the case where the foreign entity is listed on a regulated market, act in concert or by companies that are placed directly or indirectly in a situation of control or dependence within the meaning of section 57 to
“2. Shares, shares, financial rights or voting rights indirectly held by the legal person referred to in 1 shall mean shares, shares, financial rights or voting rights held through a chain of shares, shares, financial rights or voting rights; the appreciation of the percentage of the shares, shares, financial rights or voting rights so held shall be exercised by multiplying between them the successive detention rates.
"Indirect detention also includes shares, shares, financial rights or voting rights held directly or indirectly:
"a. By employees or rulers of law or fact of the legal person referred to in 1;
“b. By a natural person, spouse, or ascendants or descendants where at least one of these persons is directly or indirectly shareholder, shareholder, holder of financial rights or voting rights in that legal person;
"c. By a company or legal entity having in common with that legal entity a shareholder, shareholder or holder of financial or voting rights that directly or indirectly disposes of the highest number of voting rights in that undertaking or legal entity and in that legal entity;
"d. By a commercial partner of the legal person as long as the relationship between this legal entity and that partner is such that there is an economic dependence link between them.
"However, the shares, shares, financial rights or voting rights referred to in a, b, c and d are not taken into account in calculating the percentage of the legal entity's earnings outside France, which is deemed to constitute a household capital income of the legal entity.
“3. The profit of the business or the income of the household capital referred to in 1 is deemed to have been acquired on the first day of the month following the closing of the fiscal year of the business or legal entity established or constituted outside France. It is determined in accordance with the rules set out in this Code with the exception of the provisions provided for in section 223 A.
“4. The tax paid locally by the company or legal entity, established outside France, is attributable to the tax established in France, provided that it is comparable to corporate tax and, if it is a legal entity, in the proportion referred to in the last sentence of the first paragraph of 1.
« 5. Where the proceeds or revenues of the business or legal entity include dividends, interest or royalties derived from a State or territory other than that in which the business or legal entity is established or constituted, the deductions to the source to which these dividends, interest or royalties have been made are attributable in the proportion referred to in the last sentence of the first paragraph of 1 on the tax on corporations due by the legal person established in France. However, this imputation is conditional on the condition that the State or territory from which these dividends, interests or royalties come from either France or a State bound to France by a convention to eliminate double taxation in respect of income tax that contains an administrative assistance clause in order to combat tax fraud and evasion, in which case the imputation occurs at the rate fixed in the convention.
“II. - The provisions of I shall not apply:
" - if the company or legal entity is established or incorporated in a State of the European Community and
" - if the exploitation of the company or the possession of the shares, shares, financial rights or voting rights of the legal entity by the legal person liable to the corporate tax cannot be considered as a constitutive of an artificial assembly whose purpose would be to circumvent the French tax legislation.
"III. - Apart from the cases referred to in the II, the provisions of the I shall not apply where the positive profits or income of the enterprise or legal entity established or constituted outside France arise from an effective industrial or commercial activity carried out in the territory of the State of its establishment or its seat.
"However, where the positive profits or revenues of the company or legal entity established or constituted outside France come from:
"a. For more than one-fifth, the management, maintenance or increase of securities, participations, receivables or similar assets on their own behalf or for those of enterprises belonging to a group with which the legal person established in France maintains relations of control or dependence or of the assignment or concession of intangible rights relating to industrial, literary or artistic property, or
“b. For more than half of the transactions referred to in a and the provision of internal services, including financial services, to a group of companies with which the legal person established in France maintains relations of control or dependency, the provisions of I apply unless the legal person established in France determines that the operations of the enterprise or of the legal entity established or constituted outside France have primarily an effect other than to allow the location of profits in a State
"IV. - A decree in the Council of State sets out the conditions for the application of this article and in particular the modalities for avoiding the double taxation of the profits or income of the furniture capital actually distributed as well as the declarative obligations of the legal person. »
II. - In the second paragraph of Article 238 A of the same Code, the words: "to taxes on profits or revenues significantly less than in France" are replaced by the words: "to taxes on profits or revenues that are less than half than that of the tax on profits or on income that they have been owe under the conditions of common law in France, if they had been domiciled there".
III. - In the first paragraph of Article L. 188 A of the Tax Procedures Book, the words: "a business, company or group" are replaced by the words: "a company or legal entity".
IV. - The provisions of this section shall apply effective January 1, 2006.
I. - Section 1115 of the General Tax Code is supplemented by a paragraph to read as follows:
"For resales consisting of batch sales triggering the right of pre-emption provided for in section 10 of Act No. 75-1351 of 31 December 1975 relating to the protection of occupants of residential premises or that provided for in section 15 of Act No. 89-462 of 6 July 1989 to improve rental reports and amending Act No. 86-1290 of 23 December 1986, the period provided for resale of 2 December 1986, »
II. - The provisions of I apply to purchases made on or after January 1, 2005.
The monetary and financial code is thus amended:
1° The I of Article L. 312-1-1 is amended as follows:
(a) The first paragraph is replaced by five subparagraphs:
"Credit institutions are required to inform their clients and the public on the general and tariff terms and conditions applicable to operations related to the management of a deposit account, in accordance with the terms and conditions established by an order of the Minister for Economy and Finance.
"Management of a deposit account for natural persons not acting for professional needs is regulated by a written agreement between the client and his or her credit institution or La Poste's financial services for any account opened as of February 28, 2003. Acceptance of this contract is formalized by the signature of the account holder(s).
"For accounts opened before that date and not subject to a signed or tacitly approved agreement, a draft deposit account agreement is provided to the client upon request. Acceptance of this contract is formalized by the signature of the account holder(s) within a maximum period of three months after delivery.
"Up to December 31, 2009, La Poste's credit institutions and financial services are required to inform at least once a year customers who do not have a deposit account agreement on the possibility of signing one.
"The main stipulations that the deposit account agreement must include, among other things, the general terms and conditions for opening, operating and closing, are specified by an order of the Minister for Economy and Finance. » ;
(b) In the first sentence of the second paragraph, the words: "from the tariff of goods and services subject to a convention" are replaced by the words: "the tariff conditions applicable to";
(c) In the last paragraph, the words: "specified in the preceding paragraph" are replaced by the words: "deposit account", and the words: "of this agreement" are replaced by the words: "conditions and rates applicable to its deposit account";
2° The last paragraph of Article L. 312-1-2 is as follows:
"For criminally sanctioned offences, the minutes are transmitted to the public prosecutor within five days of their establishment. In all cases, a copy of the report is given to the individual. » ;
3° The last two paragraphs of Article L. 312-1-4 are replaced by a paragraph as follows:
"La Poste's credit institutions and financial services inform their customers of the conditions under which the deposit account agreement can be signed. » ;
4° The first paragraph of Article L. 351-1 is replaced by two paragraphs:
"It is punishable by a tax fine of EUR 75 to ignore one of the obligations referred to in the second, third, fourth and fifth paragraphs of I of Article L. 312-1-1. This fine is imposed and recovered according to the value added tax rules. The litigation is followed by the administration that found the offence.
"It is punishable by the fine provided for in the contraventions of the fifth class by failing to know one of the obligations referred to in the first, sixth and seventh paragraphs of I of Article L. 312-1-1 or one of the prohibitions set out in I of Article L. 312-1-2. »
Minors who are dismissed on strike, amnesty pursuant to Act No. 81-736 of 4 August 1981 on amnesty, as well as their surviving spouses, who have an old age insurance benefit from the social security system in the mines, receive heating and housing in cash.
The National Agency for the Guarantee of the Rights of Minors calculates the amounts of these benefits on the basis of the duration of the services validated by the National Autonomous Fund for Social Security in Mines, according to the rules applicable to the converted Basin Boilers effective 1 January 1984. It pays them once in the form of a capital.
B. - Other measures
I. - From November 1st of each year and within the limit of one-quarter of the current year's appropriations approved by the corresponding securities laws of each program or staffing, non-staff and investment commitments may be made on the credits of the following year. These commitments indicate that service delivery will not be able to take place until January 1.
II. - For the period from 1 November to 31 December 2005, the limit of one-quarter of the credits is valued by title of the programmes and endowments set out in the indicative presentation made pursuant to Article 66 of Organic Law No. 2001-692 of 1 August 2001 on financial laws.
Section 82-1374 of the Financial Law for 1959, section 54 of the Financial Law for 1965 (No. 64-1279 of 23 December 1964), section 88 of the Financial Law for 1968 (No. 67-1114 of 21 December 1967), section 79 of the Financial Law for 1974 (No. 73-1150 of 27 December 1973),
Section 30 of Act No. 84-148 of 1 March 1984 on the prevention and amicable settlement of business difficulties is supplemented by a 3 in this section:
“3. Each year, the Caisse des dépôts et consignations presents its consolidated and consolidated financial accounts to the financial commissions of the two assemblies, certified by two auditors. The Caisse des Dépôts et consignations Supervisory Board shall designate the auditors and their alternates on the proposal of the Director General. »
In order to consolidate the revitalization of the agriculture of Corsica, the farmers of Corsica active on 1 January 1994 whose level of indebtedness jeopardizes the sustainability of the exploitation can benefit from a partial management by the State of interest due, excluding late and capitalized interests, under the maturity dates from 2002 to 2010 of the professional bank loans they have obtained since 1 January 1994 as part of their farming activity.
The purpose of this support is to reduce the debt burden to a level compatible with the operational repayment capabilities. Its amount, taking into account the supplement that can be provided by the lending establishment and the territorial community of Corsica, is proposed by the regional conciliation commission established on 2 August 2000. The amount of assistance is stopped by the prefect of Corsica within the limits of the credits allocated to it, without the sum of the aids allocated to it to exceed 3.2 million euros.
To benefit from this support, the applicant must produce its accounting results or an external audit to assess the recovery capacity and the economic viability of its operation after reprocessing its debt and to commit to meeting the maturity set by an individual debt treatment plan. The State's assistance is subject to the operator's compliance with this individual plan.
The request for care must have been submitted to the State administrative authority between 1 January 2002 and 31 March 2006.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2004-511 DC of 29 December 2004. ]
Agriculture, food, fishing and rural affairs
Section L. 654-16 of the rural code is repealed.
In the second paragraph of Article L. 514-1 of the Rural Code, the words "for 2004, 1.5%" are replaced by the words "for 2005, 1.8%".
I. - The last three paragraphs of Article 1619 III of the General Tax Code are as follows:
"For the determination of the tax base, the tonings of grain delivered are subject to a corresponding refocus:
« 1° At the humidity level, equal to the difference between the observed humidity level and a reference rate between 14% and 15% of the tonings fixed by the Minister for Agriculture;
« 2° At the various impurities rate, equal to the difference between the observed impurities rate and the reference rate between 0.5% and 2.5% of the tonnages, fixed by order of the Minister for Agriculture for each cereal, within the limit of a maximum refactive rate of between 1% and 3%. »
II. - I comes into force on January 1, 2004.
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 in protected geographical indication has been approved under the conditions defined by decree in the Council of State. »
Veterans
I. - Article L. 8 bis of the Code of Military Disability Pensions and War Victims is read as follows:
"B. - Effective January 1, 2005, a constant report is established between the pensions and the gross salaries of the public service of the State. In the event of a change in the overall index of gross salaries of the public service of the State, as defined by the National Institute of Statistics and Economic Studies, the value of the pension point is changed proportionally to the evolution of this index, on the date of this evolution. »
II. - A decree in the Council of State sets the conditions for the application of this article.
The soldiers of the French army prisoners of the National Liberation Army during the Algerian War benefit from the provisions mentioned in the 1st of the single article of Act No. 83-1109 of 21 December 1983 relating to compensation for infirmities contracted in certain places of captivity or interception.
Common expenses
I. - After article L. 25 of the Civil and Military Pension Code, an article L. 25 bis is inserted as follows:
"Art. L. 25 bis. - I. - The age of sixty years referred to in the I of Article L. 24 is lowered for civil servants under the civil and military pension plan who justify, in this plan and, if applicable, in one or more other mandatory plans, of an insurance period, or of recognized equivalent periods, at least 168 quarters:
« 1° Effective January 1, 2008, at fifty-six years for public servants who justify a period of activity that gave rise to dependant contributions at least 168 quarters and began their business before the age of sixteen years;
« 2° Effective July 1, 2006, at fifty-eight years for public servants who justify an activity period that gave rise to dependant contributions at least 164 quarters and began their business before the age of sixteen years;
« 3° Effective January 1, 2005, at the age of fifty-nine years for public servants who justify a period of activity that gave rise to dependant contributions at least 160 quarters and began their business before the age of seventeen.
"For the application of the start-up age condition defined in 1°, 2° and 3°, are considered to have started their activity before the age of sixteen or seventeen years the officials justifying:
" - an insurance period of at least five quarters at the end of the year in which, respectively, their sixteenth or seventeenth anniversary occurred;
"-if they were born in the fourth quarter and do not justify the duration of insurance provided for in the preceding paragraph, for a minimum of four quarters of an insurance period in respect of the year in which, respectively, their sixteenth or seventeenth anniversary occurred.
"For the application of the term of activity that has given rise to employee expense contributions defined in 1°, 2° and 3° above, are deemed to have given rise to contributions:
" - the national service periods, one quarter per period of not less than ninety days, consecutive or non-sequent. When the period covers two calendar years, it can be assigned to either of these years, the most favorable solution being retained;
" - the periods during which the grievors were placed on statutory sick leave and the periods counted as insurance periods in one or more other mandatory sickness, maternity and temporary incapacity plans.
"These periods are deducted, respectively, within four quarters and without the number of quarters that have resulted in contributions or deemed to exceed four for the same calendar year.
"For the purposes of this same period of activity that gave rise to employee dependants' contributions, a number of quarters shall be held no more than four for each calendar year in which the insured person was successively or simultaneously affiliated with several of the plans considered.
"For the application of the condition of insurance or of equivalent periods defined in the first paragraph, consideration shall be given to the bonus for a child referred to in Article L. 12 b and b bis, the increases of insurance duration referred to in Articles L. 12 bis and L. 12 ter and the periods of interruption or reduction of activity referred to in Article L. 9.
“II. - The year in which the conditions set out in I of this section are met is the year for the application of the provisions of II and III of section 66 of Act No. 2003-775 of 21 August 2003 on pension reform, provided that the grievor requests to benefit from the provisions of this section prior to his sixtieth anniversary. »
II. - The provisions of Article L. 25 bis of the Code of Civil and Military Retirement Pensions are applicable to workers under the pension scheme of the workers of the industrial establishments of the State.
III. - The provisions of this article shall enter into force on 1 January 2005.
Culture and communication
I. - The second of Article 302 bis KB of the General Tax Code is supplemented by a c as follows:
"c. Payments made directly or indirectly by electronic communications operators to the relevant debtors, or to persons to whom such debtors have entrusted the encumberment of the encumberment of the encumberment, by means of shared telephone calls, connections to telematic services and shipments of minimessages that are related to the dissemination of their programs, with the exception of programs serving a large national cause or of general interest. »
II. - After the II of Article L. 102 AA of the Tax Procedures Book, it is inserted a II bis as follows:
« II bis. - The persons mentioned in c of 2 of 2 of Article 302 bis KB of the General Code of Taxes to which the encumberment of the amounts paid by the electronic communications operators is required to provide to each television service operator mentioned in I of this article as well as to the administration of the taxes, before 15 February of each year, a summary statement of the sums provided in c of 2 of the II of this article which they have paid in the preceding year. »
3 of Article 302 bis KD of the General Tax Code is thus written:
“3. The quarterly revenue level tax rate collected by the subject authorities is set as follows from the first quarter of 2005:
« 1° For radio advertising:
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
« 2° For television advertising:
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
In the penultimate paragraph of Article 53 of the above-mentioned Law No. 86-1067, after the words "cultural affairs" are inserted the words "and finance".
In 2005, the Government will table a report on the Office of the National Assembly and on the Senate, which outlines the opportunity to expand the scope of the Daily Press Modernization Assistance Fund and similar to political and general information to other daily newspapers.
Economy, finance and industry
I. - Section 1601 of the General Tax Code is amended as follows:
l° In the a, the amount "93,50 EUR" is replaced by the amount "95,50 EUR";
2° The a is supplemented by the words: "For the Chambers of Crafts and Crafts of Guadeloupe, Martinique, Guyane and La Réunion, the maximum amount of fixed law is set at 102,50 EUR";
3° After (a), a sub-item is inserted:
"For 2005, the maximum amount of the fixed right of the Chambers of Crafts and Crafts is exceptionally increased by EUR 1 to allow the financing of the organization of elections to the Chambers of Crafts and Crafts; this increase is not included in the calculation of the additional right to the professional tax. »
II. - In the first sentence of the first paragraph of Article 1601 A of the same code, the words "in Article 1601" are replaced by the words "in the first paragraph of Article 1601 a".
In the first paragraph of section 31 of Act No. 2001-1248 of 21 December 2001 on Regional Boards of Accounts and the Court of Accounts, the year: "2004" is replaced by the year: "2010".
Equipment, transport, land use,
tourism and sea
II. - Transport and road safety
I. - Section 6-1 of Act No. 89-1007 of 31 December 1989 on the body of air navigation control engineers is thus amended:
1° In the first sentence of the first paragraph, after the words: "retirement of activity", the words are inserted: "or for a period of thirteen years for those of them eradicated under these conditions as of January 2004";
2° The same sentence is supplemented by the words: "or, for those of them who receive it, for thirteen years at 108% of the amount of the special qualifying allowance for the first eight years and then 54% of the same allowance for the last five years";
3° In the last sentence of the first paragraph, the words "in the second paragraph of Article L. 86" are replaced by the words "in the I of Article L. 86";
4° In the first sentence of the last paragraph, after the words: "retirement of activity", the words are inserted: "or less than thirteen years in case of perception during this period".
II. - In section 6-2 of the Act, the words: "From January 1, 1998" are replaced by the words: "From January 1, 2004", and the rate: "13%" is replaced by the rate: "24.6%".
The Government shall, each year, table a report on the financing and operation of the Agence de financement des infrastructures de transport de France on the office of the National Assembly and the Senate.
This report includes the amount of revenues, the conditions of the use of the loan and the nature of the expenses incurred in the year.
After section 1-3 of Order No. 59-151 of 7 January 1959 concerning the organization of passenger transport in Ile-de-France, an article 1er-4 is inserted as follows:
"Art. 1-4. - The financial impact of the structural changes in the scale of infrastructure royalties due by the Société nationale des chemins de ferré de France for the regional passenger services in Ile-de-France organized in 2004 by the Syndicat des transports d'Ile-de-France is compensated by the State to the local authorities concerned in proportion to their respective participation in the Syndicat des transports d'Ile-de-France. »
Labour, health and social cohesion
I. Employment and work
I. - In the third sentence of the third paragraph of Article L. 241-13 of the Social Security Code, the rate: "70%" is replaced by the rate: "60%".
II. - The last sentence of the first paragraph of Article 10 of Act No. 2003-47 of 17 January 2003 on wages, working time and employment development is replaced by two sentences as follows:
"This coefficient becomes null for hourly pay equal to the amount of this report plus 70% until December 31, 2004. The rate of this increase is reduced to 60% for earnings and remuneration paid as of January 1, 2005. »
I. - The first paragraph of Article L. 118-6 of the Labour Code is supplemented by a sentence as follows:
"The State shall take charge of the employers' social contributions until the date of graduation 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 Labour Code and on learning is supplemented by a paragraph thus written:
"The State shall take charge of the employers' social contributions until the date of graduation or the title of prepared technological education. »
III. - Article 20 VI of Act No. 92-675 of 17 July 1992 dealing with various provisions relating to apprenticeship, vocational training and amending the Labour Code is supplemented by a paragraph thus written:
"The State shall take charge of the employers' social contributions until the date of graduation or the title of prepared technological education. »
I. - In the first paragraph of Article L. 314-4 of the Code of Social Action and Families, the words: "by the limiting amount set out in this title in the Initial Financial Law of the year concerned" are replaced by the words: "by the total of the limiting amount set out in this title in the Financial Law of the year in question and, as a supplementary measure, in respect of the establishments and services mentioned in the same section
II. - The last sentence of the second paragraph of Article L. 323-31 of the Labour Code is as follows:
"They can receive subsidies under the conventions passed with the State, departments, municipalities, social security agencies or the National Solidarity Fund for Self-Government. »
II. - Health, family, people with disabilities
and social cohesion
I. - A. - In Article L. 245-7 of the Social Security Code, the words "of the National Health Insurance Fund for Employees" are replaced by the words "of the Fund for the Supplementary Protection of the Universal Health Risk Coverage referred to in Article L. 862-1".
B. - After the c of Article L. 862-3 of the same code, it is inserted a d as follows:
"(d) The proceeds of the contribution referred to in section L. 245-7. »
C. - The A and B posting change applies to amounts payable as of January 1, 2005.
II. - In Article L. 862-4 of the same code, the sum: "75 EUR" is replaced by the sum: "76.13 EUR".
III. - In article L. 862-6 of the same code, the words "of the deduction" are replaced by the words "of deductions".
Section L. 6213-4 of the Public Health Code is amended as follows:
1° In the second paragraph, the numbers: "1140" and "1300" are replaced by the numbers: "1715" and "55" respectively;
2° The words: "price fee" and "price" are replaced by the word "tax".
Section L. 1123-8 of the Public Health Code is supplemented by three paragraphs as follows:
"A request for authorization referred to in this section for a search on the products referred to in section L. 5311-1 shall, for the benefit of the French Health Products Safety Agency, be made available to the applicant for a fee to be charged to the applicant.
"The scale of this tax is determined on the basis of the type of clinical trial, within a maximum amount of EUR 4,600, by a joint decree of ministers responsible for health, budget and research. For applications for projects where the proponent is a natural person who does not pursue a profit, a public research organization, a university, a public health institution or a private health institution participating in the public hospital service or a public institution, the amount required will be limited to 10% of the rate applicable according to the tax scale.
"The tax is recovered in accordance with the procedures for the recovery of the ordinary debts of the State's administrative public institutions. »
IV. - Housing
In Article L. 452-6 of the Construction and Housing Code, after the words: "to verification", the words "and to recovery" are inserted.
The Government submits to Parliament, before the Bill of Finance for 2006 on the Office of the National Assembly, a report on the modalities for the implementation of the State's assistance to municipalities for the realization of permanent reception areas for itinerant populations.
ANNOUNCEMENTS
E T A T A
(Art. 63 of the Law)
Table of ways and means applicable to the 2005 budget
I. - GENERAL BUDGET
(Thousands of euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
II. - APPENDIX BUDGETS
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
III. - SPECIAL ACCOUNTS
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
IV. - RECORDS
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
V. - TRESOR ADVANCES
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
E T A T B
(Art. 65 of the Law)
Distribution by title and department,
of the regular expenditure of civilian services
(news)
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
E T A T C
(Art. 66 of the Law)
Distribution by title and department of program authorities and payment credits
of civil services
(news)
(Thousands of euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
E T A T F
(Art. 79 of the Law)
Table of Expenditures for Evaluative Credits
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
E T A T G
(Art. 80 of the Law)
Table of expenses to which provisional credits apply
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
E T A T H
(Art. 81 of the Law)
Table of requirements for redeployments from 2004 to 2005
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
This law will be enforced as a law of the State.
You can see the table in the OJ
n° 304 of 31/12/2004 text number 1
Done in Paris, December 30, 2004.
Jacques Chirac
By the President of the Republic:
The Prime Minister,
Jean-Pierre Raffarin
Minister of Economy,
finance and industry,
Hervé Gaymard
Minister for Budget
and budgetary reform,
Government spokesperson,
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 Finance Committee, No. 1863;
Opinions of cultural affairs commissions No. 1864, economic affairs No. 1865, foreign affairs No. 1866, defence No. 1867 and laws No. 1868;
Discussion (1st part) on 19-22 and 25 October 2004 and adoption on 26 October 2004;
Discussion (2nd part) on 2-5, 8-10 and 15-19 November 2004;
Adoption on 23 November 2004.
Senate:
Bill, adopted by the National Assembly, No. 73 (2003-2004);
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 74 (2004-2005);
Notice of cultural affairs commissions 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 (1st part) on 25, 26, 29, 30 November and 1 December 2004 and adoption on 1 December 2004;
Discussion (2nd part) from 2 to 4, 6 to 10, 13 and 14 December 2004 and adoption 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 Parity 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 Parity Commission, No. 125 (2003-2004);
Discussion and adoption on 22 December 2004.
- Constitutional Council:
Decision No. 2004-511 DC of 29 December 2004 published in the Official Gazette of this day.
