Key Benefits:
The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:
I. - A. - In the second of Article 13 of the Corrigendum Finance Act, 1982 (No. 82-540 of 28 June 1982), after the words "imposed on its profit in 1983", are inserted the words "in the general roles established under this same year".
B. - In the second of section 18 of the rectificative finance law for 1982 referred to above, after the words "of their professional tax bases" are inserted the words "in the general roles established in the title".
C. - The endowment provided for in the first paragraph of Article 6 of the Finance Act, 1987 (No. 86-1317 of 30 December 1986) is increased by a total amount of €30 million each year, to a maximum of 25%, from 2004 to 2007.
II. - Part II of Article 14 of the Financial Law for 1982 referred to above, in its drafting in force before the adoption of Article 6 of the Financial Law for 1987 referred to above, is amended as follows:
1° In 2°, after the words "imposed in 1982 for his benefit" are inserted the words "in the general roles established under this same year";
2° The 3rd is supplemented by the words "in the general roles".
III. - For the calculation of the compensation provided for in the II of the D of section 44 of the Financial Law for 1999 (No. 98-1266 of 30 December 1998), supplements of taxable net bases for 1999 relating to wages imposed by additional roles give rise to additional compensation from the year following that of the recovery of such roles. The 1999 litigation deductions related to wages imposed result in a reduction in compensation from the year following that of the deduction decision.
IV. - For the calculation of the compensation provided by the B of section 26 of the Financial Law for 2003 (No. 2002-1575 of 30 December 2002), the supplements of taxable net bases for 2003, relating to the revenues referred to in the first paragraph of the 2nd paragraph of section 1467 of the General Tax Code, imposed by means of additional roles, give rise to additional compensation from the year following that of the recovery of said roles. Les dérèves contentieux prononcées au titre de 2003 relatifs aux revenu obligatoires donne lieu à une minoration de la compensation à partir de l'année qui suite que de la décision du dérèvement.
V. - A. - Effective 2005, the compensation provided for in the III of section 9 of the Financial Act for 1993 (No. 92-1376 of 30 December 1992) is calculated from the loss of revenues found in the general roles of the current year and in the additional tax roles issued in the previous year. The beneficiary of this compensation is the territorial authority which, under the current year, enjoys the general role of land tax on unbuilt properties or of special equipment tax supplementing the land tax on unbuilt properties with respect to the Ile-de-France region.
B. - The compensation provided for in the III of Article 9 of the Financial Act for 1993 referred to above is increased by EUR 655 000 in 2004.
VI. - A. - Effective 2005, the compensation provided in the III of section 2 of Act No. 94-1131 of 27 December 1994 relating to the taxation status of Corsica is calculated from the losses of revenues found in the general roles of the current year and in the additional taxation roles issued in the previous year. The beneficiary of this compensation is the municipality or public institution of intercommunal cooperation with a specific tax that benefits from the general role of professional tax under the current year as well as the territorial community of Corsica and the departments of Southern Corsica and Haute-Corse.
B. - The compensation provided for in Article 2 III of Act No. 94-1131 of 27 December 1994 referred to above is increased by EUR 322,000 in 2004.
VII. - Subject to the rulings of justice, the endowments made pursuant to Article 13, Article II, Article 14 and Article II of Article 18 of the Corrigendum Financial Law for 1982 (No. 82-540 of 28 June 1982), Article 44 of the Financial Law for 1999 referred to above, Article II of the B of Article 26 of the Financial Law for 2003
I. - The third, fourth, fifth and sixth paragraphs of Article 59 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003) are thus drafted:
"The rate fraction referred to in the preceding paragraph, calculated so that it applies to the quantities of fuel sold throughout the territory in 2003 it leads to a product equal to the amount of the expenditures carried out by the State in 2003 under the minimum income allowance for insertion and the solidarity income allowance, is:
" - 12,50 EUR per hectolitre for leadless supercarburants;
" - 13,56 EUR per hectolitre in the case of unleaded superfuel containing an additive improving the antirecession characteristics of valve or any other recognized additive of equivalent quality in another Member State of the European Community or part of the agreement on the European Economic Area;
" - 8,31 EUR per hectolitre for diesel with a flashpoint below 120 °C. »
II. - The seventh paragraph of the same article is deleted.
III. - The last two sentences of the ninth paragraph I of the same article are replaced by a paragraph and a table as follows:
"These percentages are set as follows:
Ain 0.327 598
Aisne 0,605 873
Allier 0,453 965
Alpes-de-Haute-Provence 0,187 500
Hautes-Alpes 0,090 680
Alpes-Maritimes 1,531 132
Ardèche 0.335 010
Ardennes 0.516 708
Ariège 0.310 761
Dawn 0,405 972
Aude 0,858 102
Aveyron 0.180 320
Bouches-du-Rhône 6,361 003
Calvados 0,827 197
Cantal 0.128 033
Charente 0.549 478
Charente-Maritime 0.936 477
Dear 0.509 584
Corrèze 0.181 042
Corse-du-Sud 0.255 142
Haute-Corse 0.351 853
Côte-d'Or 0.467 366
Côtes-d'Armor 0,482 124
Creuse 0.138 311
Dordogne 0.583 086
Doubs 0.508 933
Drôme 0,643 931
Eure 0.569 562
Eure-et-Loir 0.375 156
Finistère 0.903 233
Gard 1,752 656
Haute-Garonne 2,234 425
Gers 0.160 653
Gironde 2.089 998
Hérault 2,604 512
Ille-et-Vilaine 0,682 109
Indre 0.207 181
Indre-et-Loire 0,697 945
Iser 1.038 464
Jura 0.157 662
Landes 0,400 448
Loir-et-Cher 0.340 439
Loire 0.779 026
High-Loire 0.123 762
Loire-Atlantique 1,417 373
Loiret 0.603 749
Lot 0.191 435
Lot-et-Garonne 0,471 141
Lozère 0.057 501
Maine-et-Loire 0.783 235
Channel 0.389 683
Marne 0,642 259
Haute-Marne 0.195 137
Mayenne 0.164 014
Meurthe-et-Moselle 1.069 763
Meuse 0.232 577
Morbihan 0.618 005
Moselle 0.987 350
Nièvre 0.285 898
North 5.422 090
Oise 0.795 223
Ore 0.347 506
Pas-de-Calais 2,901 661
Puy-de-Dôme 0.763 298
Pyrenees-Atlantiques 0,861 404
Hautes-Pyrénées 0.300 048
Pyrénées-Orientales 1,156 647
Bas-Rhin 1,138 449
Haut-Rhin 0.585 450
Rhone 2,141 582
Haute-Saône 0.191 303
Saône-et-Loire 0,443 605
Sarthe 0.582 625
Savoie 0.284 185
Haute-Savoie 0.460 783
Paris 4,742 879
Seine-Maritime 2,081 607
Seine-et-Marne 0.945 093
Yvelines 0.905 642
Two Lips 0.292 635
Sum 0.841 676
Tarn 0.505 983
Tarn-et-Garonne 0.347 719
Var 1,851 216
Vaucluse 0.995 590
Vendée 0.342 509
Vienna 0.567 971
Upper Vienna 0,412 015
Vosges 0.368 287
Yonne 0.336 901
Frankfurt Territory 0.165 695
Essonne 1,232 982
Hauts-de-Seine 1,814 508
Seine-Saint-Denis 4,019 957
Val-de-Marne 1,991 827
Val-d'Oise 1,372 903
Guadeloupe 2,994 419
Martinique 2,833 623
Guyana 1.059 194
Meeting 6,645 560
Saint-Pierre-et-Miquelon 0.002 218
IV. - The I of the same article is supplemented by two paragraphs as follows:
"If the product allocated globally to the departments under the rate fractions assigned to them by the finance law represents an annual amount less than the amount of the expenditure carried out by the State in 2003 under the minimum income allocation of insertion and the allowance of income of solidarity, the difference is the subject of a corresponding share of the product of the domestic consumption tax on the returned petroleum products.
"This share of output is distributed among the departments according to the percentages mentioned in the preceding paragraphs. »
Persons who operate greenhouses as part of their agricultural production activity and use natural gas as a fuel for their heating may, upon request, obtain a refund of the domestic tax referred to in section 266 quinquies of the Customs Code for quantities delivered between July 1 and December 31, 2004.
The reimbursement is set at EUR 0.71 per thousand kilowatt hours.
Only persons mentioned in the first paragraph, whose natural gas consumption was actually subject to the domestic tax in 2004 under the conditions set out in 2 of section 266 quinquies referred to above, may apply for reimbursement. These requests will be addressed to the services and bodies designated by decree under the conditions set out therein.
After the eighth paragraph of Article 3 of Law No. 72-657 of 13 July 1972 establishing measures in favour of certain categories of older merchants and craftsmen, a paragraph is inserted in this section:
“The provisions of the seventh and eighth paragraphs of this section shall apply to the tax due as of 1 February 2004. »
Article 51 of the Financial Act, 1999 (No. 98-1266 of 30 December 1998) reads as follows:
“II. - Effective January 1, 2004, the quotities of the proceeds of the civil aviation tax allocated respectively to the Civil Aviation Annex Budget and to the Special Provision Account No. 902-25 "Airport and Air Transport Response Fund" are 67.46 per cent and 32.54 per cent. »
In recipes, the trade account No. 904-11 "Industrial Prisons Regime" can receive a general budget payment in 2004.
The adjustment of revenues as a result of the revised assessments in statement A annexed to this Act and the additional expenses of the State budget for 2004 shall be determined as follows:
(In millions of euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
I. - DEFINITIONAL OPENATIONS
A. - General budget
It is open to Ministers, under the regular expenditure of civilian services for 2004, additional appropriations totalling EUR 4,579,022,492 in accordance with the distribution by title and by department set out in statement B annexed to this Act.
The total amount of $1,799,886,682,682 is cancelled for the regular expenditures of civilian services for 2004, in accordance with the distribution by title and department set out in statement B annexed to this Act.
It is open to Ministers, under the capital expenditures of civil services for 2004, additional program authorizations and payment credits, respectively, total sums of EUR 2,804,262,531 and EUR 870,936,299, in accordance with the distribution by title and by department set out in statement C annexed to this Act.
It is cancelled, for the capital expenditures of the civil services for 2004, program authorizations and payment credits, respectively, total amounts of 955,871,295 EUR and 367,908,434 EUR, in accordance with the distribution by title and by department set out in statement C annexed to this Act.
It is open to the Minister of Defence, for the regular expenditures of military services for 2004, additional appropriations totalling EUR 209,840,000.
Regular expenditures for military services for 2004, a program authorization amounting to EUR 250,000 is cancelled.
It is open to the Minister of Defence for the capital expenditures of the military services for 2004, program authorizations and payment credits, respectively, total amounts of 575 508 850 EUR and 660 508 850 EUR.
It is cancelled, for the capital expenditures of military services for 2004, a program authorization amounting to EUR 221,000.
B. - Trust accounts
It is cancelled, under the regular expenditure for 2004 of Trust Account No. 902-25 "Airport and Air Transport Response Fund", an amount of EUR 12,000.
II. - TEMPERATORY OPERATIONS
Loan accounts
It is open to the Minister responsible for the economy, finance and industry, as part of the capital expenditures of the loan account no.903-07 "Treasury loans to foreign states and the French Development Agency to promote economic and social development", an additional program authorization amounting to EUR 232,000.
III. - OTHER PROVISIONS
The appropriations approved by Decrees No. 2004-544 of 14 June 2004, No. 2004-817 of 19 August 2004, No. 2004-931 of 3 September 2004 and No. 2004-1146 of 28 October 2004, opening credits in advance.
I. - ACTION CONCERNING FISCALITY
I. - Article L. 80 B of the Tax Procedures Book is supplemented by a 6° as follows:
« 6° When the administration did not respond within three months to a good-faith taxpayer who requested, from a precise and complete written presentation of the factual situation, the assurance that it does not have in France a permanent establishment or a fixed base within the meaning of the tax agreement linking France to the State in which that taxpayer is a resident.
"A decree in the Council of State specifies the procedure for the application of this 6th. »
II. - The provisions of I shall apply to applications from 1 January 2005.
I. - Article L. 80 B of the Tax Procedures Book is supplemented by a 7° as follows:
« 7° When the administration has entered into a preliminary agreement on the method of determining the prices referred to in 2° of section L. 13 B, either with the competent authority designated by a bilateral tax treaty to eliminate double taxation, or with the taxpayer. »
II. - The provisions of I apply as of January 1, 2005.
I. - The Tax Procedures Book is amended as follows:
1° In the title of chapter IV, section 8, title II, of the first part, after the word "Interruption", the words "and suspension" are inserted;
2° After the article L. 189, it is inserted an article L. 189 A as follows:
"Art. L. 189 A. - Where, following a proposal for rectification, an amicable procedure for eliminating double taxation is opened on the basis of a bilateral tax agreement or the European Convention 90/436/EEC relating to the elimination of double taxation in the event of a correction of the profits of associated companies of July 23, 1990, the course of the period of establishment of the corresponding taxation shall be suspended from the date of commencement of the amiable proceeding »
II. - The provisions of 2° of I apply to open amicable procedures effective 1 January 2005.
I. - After section 65 C of the Customs Code, two articles 65 D and 65 E are inserted as follows:
"Art. 65 D. - In the case of indirect rights encumbering mineral oils, where the situation of one or more debtors has a common or complementary interest for several Member States of the European Community, the administration of customs and indirect rights may agree with the administrations of the other Member States to carry out simultaneous controls, each in the territory of the State of which it reports, in order to exchange the information obtained.
"Art. 65 E. - For the application of the law on indirect rights encumbering mineral oils, the administration of customs, upon request of a Member State of the European Community, shall make or cause the notification of any act or decision emanating from that State according to the rules in force in France for the notification of acts or decisions. It may also request a Member State of the European Community to make or make the notification of acts or decisions relating to the same indirect rights. »
II. - The book of tax procedures is amended as follows:
1° Article L. 45 is amended as follows:
(a) The current provisions constitute one;
(b) It is completed by a 2 drafted as follows:
“2. With respect to direct taxes and taxes based on insurance premiums, where the situation of one or more taxpayers has a common or complementary interest for several taxpayers Member States of the European Community, the administration may agree with the administrations of the other Member States to carry out simultaneous controls, each in the territory of the State of which it reports, in order to exchange the information obtained. » ;
2° After Article L. 45, it is inserted an article L. 45-00 A thus drafted:
"Art. L. 45-00 A. - In respect of excise rights on alcohol, alcoholic beverages and manufactured tobacco, where the situation of one or more taxpayers has a common or complementary interest for several Member States of the European Community, the administration may agree with the administrations of the other Member States to carry out simultaneous controls, each in the territory of the State of which it reports, in order to exchange the information obtained. » ;
3° In the first paragraph of section L. 114 A, the words: "as well as the value-added tax" are replaced by the words: ", value-added tax and seated taxes on insurance premiums";
4° After the article L. 114 B, an article L. 114 C is inserted as follows:
"Art. L. 114 C. - For the purposes of the legislation in respect of direct taxes, excise duties on alcohol, alcoholic beverages and manufactured tobacco and of taxes on insurance premiums, the administration, upon request of a Member State of the European Community, shall make or cause the notification of any act or decision emanating from that State according to the rules in force in France for the notification of action. It may also request a Member State of the European Community to make or make the notification of acts or decisions relating to the same taxes. »
III. - The provisions of I and II apply as of January 1, 2005.
I. - At the b of the 2nd of Article L. 80 B of the book of tax procedures, the reference: "or 44 sexies" is replaced by the references: ", 44 sexies or 44 octies".
II. - The provisions of I shall apply to applications from 1 January 2005.
I. - The Labour Code is amended as follows:
1° After the article L. 951-10, an article L. 951-10-1 is inserted as follows:
"Art. L. 951-10-1. - I. - It is established, for the benefit of the Central Committee for the Coordination of Building Learning and Public Works, a tax owed by companies belonging to the building professions and public works entering the scope of sections L. 223-16 and L. 223-17 as well as title III of Book VII.
"This tax is intended to contribute to the development of initial vocational training, including learning, and continuing vocational training in the professions mentioned in the first paragraph.
"The tax contributes:
« 1° To inform young people, their families and businesses, on initial vocational training or on building and public works;
« 2° In the development of vocational training in building trades and public works, particularly through the financing of investments and the operation of vocational education institutions, apprenticeship training centres and apprenticeship sections referred to in Article L. 115-1, the training of teachers and apprenticeship teachers, and the acquisition of technical and educational materials.
“II. - The tax is based on wages assessed according to the rules set out in chapters I and II of title IV of Book II of the Social Security Code.
"III. - The tax rate is as follows:
« 1° For companies whose average number of the year for which the tax is due is ten or more employees:
“(a) 0.16 per cent for construction business enterprises;
“(b) 0.08% for enterprises in the public works sector;
« 2° For companies whose average number of employees in the year for which the tax is due is less than ten employees, 0.30 % for enterprises in the construction and public works sectors, except for companies under subgroup 34-8 of the 1947 nomenclature of enterprises, establishments and all collective activities, codified by the decree of 30 April 1949, for which the rate is set at 0.10 %.
"The number of employees taken into account in determining the applicable rate is that of the year for which the tax is due.
"IV. - The tax results in three instalment payments, on April 30, July 31 and October 31 of each year. The amount of each deposit is equal to one-quarter of the tax charged to the debtor in the last year for which it was imposed. For the year 2005, the amount of each deposit is equal to one-quarter of the tax assessed on the basis of the 2004 salary calculated on the terms and conditions set out in II.
"The tax is liquidated on January 31 of the year following the payment of the last deposit and the tax balance payable is paid on that date. Any overpayments are deducted from the following deposit, unless the company specifically requests the refund. In the latter case, the refund is made within three months.
"For newly created companies or those entering the application field defined in I, the advance payments are calculated for the first year on the basis of the average number of the company in the current year. They are seated on a flat-rate basis on the minimum wage of growth applicable to interested workers, established in accordance with Act No. 70-7 of 2 January 1970 on the reform of the guaranteed minimum wage and the creation of a minimum wage of growth and the texts taken for its application. Regularization is effected at the time of the liquidation of the tax, under the conditions set out in the preceding paragraph.
"V. - The BTP Provider under section L. 931-1 of the Social Security Code covers the tax allocated to the Central Committee for the Coordination of Building Learning and Public Works, under the responsibility of that body.
"In this capacity, BTP Prévoyance manages the file of the companies in arrears and is responsible for issuing tax appeal slips and cashing payments from the companies in arrears.
"Responsible companies send their payments in accordance with the terms set out in IV.
"All operations related to the collection of the tax and the payment of its proceeds to the Central Committee for the Coordination of Building Learning and Public Works are subject to separate accounting in the accounts of TB Provident.
"The proceeds of the tax shall be paid monthly to the Central Committee for the Coordination of Building Learning and Public Works, deducting a levy of 0.6% off-tax, representing the fees charged by BTP Provided to collect the tax.
"VI. - The amount of the tax allocated to the Central Learning Coordination Committee is a deductible expenditure of the obligation referred to in section L. 951-1 and is therefore included in the declaration provided for in section L. 951-12.
"BTP Prévoyance is responsible for implementing any pre-contentious or contentious action against failing debt-paying companies in the manner applicable to the collection of assessed contributions under Articles L. 951-1 and L. 952-1.
"If not, the collection shall be carried out in accordance with the rules and under the security rights, guarantees and penalties applicable to the taxes on the turnover as provided for in sections L. 951-9 and L. 952-3.
« VII. - The Central Committee for the Coordination of Building Learning and Public Works is subject to the economic and financial control of the State.
"A Government Commissioner to the Central Committee for the Coordination of Building Learning and Public Works is appointed by the Minister for National Education in accordance with the Ministers for Equipment, Housing and Vocational Training.
"The State Comptroller with the Central Committee for the Coordination of Building Learning and Public Works is competent to control all operations related to the collection and recovery of the tax instituted for the benefit of the Central Committee for the Coordination of Building Learning and Public Works, including those operations provided by BTP Providence. The procedures for the exercise of the powers of the State controller and the Government Commissioner are established by decree.
“The provisions of this article shall not apply to the departments of Upper Rhine, Lower Rhine and Moselle. » ;
2° In article L. 951-11, the reference "1609 quinvicies" is deleted.
II. - The general tax code is amended as follows:
1° Article 1609 quinvicies is repealed;
2° In Article 1647, VIII, the reference: "1609 quinvicies" is deleted.
III. - The provisions of I and II come into force as of 1 January 2005 and those of section 1609 quinvicies of the General Tax Code are repealed as of 1 January 2005.
The tax provided for in section 1609 quinvicies referred to above, due for the year 2004, is recovered in accordance with the terms and conditions set out in this section in its drafting as at 31 December 2004.
I. - The Tax Procedures Book is amended as follows:
1° After the article L. 13 B, an article L. 13 C is inserted as follows:
"Art. L. 13 C. - Taxpayers whose turnover does not exceed 1.5 million euros, if it is a business whose main trade is to sell goods, goods, supplies and goods to be taken away or consumed on site or to provide the accommodation, or 450,000 EUR, if it is other businesses, may, including for the period or the current fiscal year, request to the specified administration When the administration has applied this application, it shall inform the taxpayer of the results of this control on each of these points. Errors, inaccuracies, omissions or deficiencies found on these points in the statements made may be regulated by the taxpayer under the conditions set out in section L. 62. If not, they are subject to a correction procedure.
"The transactions carried out during this control are not an accounting audit within the meaning of Article L. 13. » ;
2° Article L. 62 reads as follows:
"Art. L. 62. - In the course of an accounting audit and for the taxes on which this audit is conducted, the taxpayer may regulate errors, inaccuracies, omissions or deficiencies in the timely returns, with the payment of a late interest equal to 50% of the delayed interest set out in section 1727 of the General Tax Code.
“This spontaneous regularization procedure can only be applied if:
« 1° The taxpayer makes the request before any proposed correction;
« 2° Regularization is not an exclusive offence in good faith;
« 3° The taxpayer shall file a supplementary return within thirty days of the application and shall pay the full fee supplements and late interest at the time of filing the return, or at the time of payment on the notice of taxation in the event of a roll-over. »
II. - 1. The provisions of 1° I shall apply to applications submitted as of 1 January 2005.
2. The provisions of 2° of I shall apply to checks initiated on 1 January 2005.
I. - Article L. 59 A of the Tax Procedures Book is as follows:
"Art. L. 59 A. - I. - The departmental commission of direct taxes and taxes on turnover intervenes when the disagreement carries:
« 1° On the amount of industrial and commercial, non-commercial, agricultural or turnover, determined by a real tax method;
« 2° On the conditions for the application of exemption or tax relief plans for new companies, with the exception of the qualification of the research expenses referred to in II of section 244 quater B of the general tax code;
« 3° On the application of the 1st of Article 39 and the d of Article 111 of the same code relating to non-deductible remuneration for the determination of the outcome of industrial or commercial enterprises, or of the 5th of Article 39 of the same code relating to expenses that these same companies must mention on the statement provided for in Article 54 quater of the same code;
« 4° On the vernal value of buildings, trade funds, interest shares, shares or shares of real estate companies serving as the basis for the value added tax, pursuant to 6° and 1 of 7° of section 257 of the same code.
“II. - In the areas mentioned in I, the departmental commission of direct taxes and taxes on turnover may, without deciding a question of law, decide on the facts that may be taken into account in considering this issue of law.
"By derogation from the provisions of the previous paragraph, the commission may decide on the abnormal nature of a management act, on the principle and amount of depreciation and provisions, as well as on the deductible nature of real estate work. »
II. - The general tax code is amended as follows:
1° In the first paragraph of Article 1651 C, the words: "at 1st of Article L. 59 A of the Book of Tax Procedures" are replaced by the words: "at 4th of Article L. 59 A of the Book of Tax Procedures";
2° The second paragraph of Article 1651 F is deleted;
3° After article 1651 F, it is inserted an article 1651 G:
"Art. 1651 G. - For reasons of confidentiality, the taxpayer may apply to the commission of another department. This department is chosen by the President of the Administrative Court in the jurisdiction of this court or, where the jurisdiction of the Administrative Court includes only one department, by the President of the Territorially Competent Administrative Court of Appeal, within the jurisdiction of that court.
"When enhancements based on the same grounds are notified to companies members of a group within the meaning of section 223 A, taxpayers may request the referral of the departmental commission competent for the parent corporation.
"The taxpayers whose tax bases have been raised under section 111 may apply for the referral of the departmental commission competent for the touring undertaking. »
III. - The provisions of I and II shall apply to correctional proposals from 1 January 2005.
I. - The general tax code is amended as follows:
1° 2 of Article 1668 reads as follows:
“2. A liquidation of the tax due to the results of the taxation period referred to in the declaration provided for in section 223. If an additional tax is obtained from the winding-up, it shall be paid at the time of the filing of the balance sheet no later than 15 of the fourth month after the fiscal year is closed or, if no fiscal year is closed, on May 15 of the following year. If the liquidation discloses that the deposits paid are greater than the due tax, the surplus, deferral of the other direct taxes due by the undertaking, is returned within 30 days of the date of deposit of the balance sheet. » ;
2° In the second paragraph of section 234 terdecies, the words: "the last day of the penultimate" are replaced by the words: "the last 15".
II. - The provisions of I apply as of November 1, 2004.
I. - Article 1649 quater B quater of the general tax code is amended as follows:
1° I is thus modified:
(a) In the first paragraph, the words "related to exercises closed as of December 31, 2000" are replaced by the words "related to an exercise";
(b) In the second paragraph, the words: "As of January 1, 2002, this obligation is extended" are replaced by the words: "This obligation also applies";
(c) In the third paragraph, the sum: "600 million euros" is replaced by the sum: "400 million euros";
(d) The last paragraph is as follows:
"For companies mentioned in 1° to 4°, this obligation applies to declarations that must be subscribed as of February 1st of the second year following that in which at least one of the conditions set out in 1° to 4° is met at the end of the year. For the companies mentioned at 5°, this obligation applies as of 1 February of the first year following that of their entry into the group. » ;
(e) It is complemented by two paragraphs:
"For companies mentioned in 1° to 5°, this obligation continues to apply until January 31 of the fourth year following that in which the conditions have ceased to be met at the end of the fiscal year. By derogation from the provisions of the preceding paragraph, if, during that period, the conditions are again met at the end of a fiscal year, this obligation continues to apply from the beginning of the next fiscal year.
"This obligation also applies to legal persons or groups of persons of law or fact who have opted for the filing of their tax returns with the department responsible for large corporations under conditions established by decree. » ;
2° In II, the words: "From January 1, 2002," are deleted, and the word "eighth" is replaced by the word "tenth";
3° The III is thus amended:
(a) In the first paragraph, the words: "As of May 1, 2001," are deleted;
(b) The second preambular paragraph reads as follows:
"This obligation also applies to debtors defined in the second to tenth paragraphs of I."
II. - Article 1681 septies of the same code is amended as follows:
1° The first paragraph is deleted and the references: "1°" and "2°" are replaced respectively by the references: "1" and "2";
2° In the second paragraph, the word "eighth" is replaced by the word "tenth".
III. - Article 1695 quater of the same code is amended as follows:
1° In the first paragraph, the words: "As of May 1, 2001," are deleted;
2° The second preambular paragraph reads as follows:
"This obligation also applies to debtors defined in the second to tenth paragraphs of Article 1649 quater B quater. »
IV. - The provisions of this section shall apply effective 1 February 2005.
I. - In the last paragraph of Article 242 ter of the General Tax Code, the words: "Thirty thousand" are replaced by the word: "one hundred".
II. - The provisions of I apply to declarations entered into on or after January 1, 2007.
I. - The general tax code is amended as follows:
1° 2 of Article 167 is repealed;
2° In the second paragraph of Article 1663, the words: ", as well as those that come from the provisional declaration as provided for in Article 167," are deleted.
II. - The provisions of I apply to taxpayers who transfer their domicile outside France effective January 1, 2005.
I. - In the last paragraph of section 199 quater C and the first paragraph of section 200, paragraph 6, of the General Tax Code, the year: "2003" is replaced by the year: "2006".
II. - The provisions of I apply on the basis of the 2004 taxation of revenues.
I. - After article 38 quater of the general tax code, it is inserted an article 38 quinquies as follows:
"Art. 38 quinquies. - The storage of cereals in a registered collector organization within the meaning of sections L. 621-16 and following of the rural code and, where applicable, their recovery by an operator subject to a real tax regime does not result in the recognition of a profit or loss for the determination of the taxable result, provided that the goods remain registered in the operator's stocks. »
II. - The provisions of I apply for the determination of the results of the fiscal years ended January 1, 2005.
I. - The general tax code is amended as follows:
1° Section 69 is amended as follows:
(a) In I, the words: "his real benefit" are replaced by the words: "a real tax regime";
(b) In the first paragraph of II, the words: "according to the real benefit" are deleted;
(c) The last paragraph of the III is as follows:
"The two categories of operators under section II and those subject to the simplified taxation regime under the second sentence of the first paragraph of section 69 B and section 69 C may opt for the normal real regime. » ;
(d) The IV is thus written:
"IV. - The options referred to in (a) of the II and the second paragraph of the III must be formulated within the reporting period provided for in section 65 A or within the reporting period of the results, year or fiscal year prior to the period in which they apply.
"For operators who wish to opt for a real tax regime in the first fiscal year of their activity, the option must be exercised within four months from the date of the start of the activity. However, where the duration of the first fiscal year is less than four months, the option must be exercised no later than the closing date of that fiscal year. » ;
2° Section 69 B is amended as follows:
(a) The first three preambular paragraphs are replaced by a subparagraph:
"The agricultural operators imposed, as a result of their revenues, on the basis of a real taxation regime for the year 1984 or a subsequent year, are permanently subject to such a regime. This plan continues to apply to the surviving spouse or estate indivision that continues to operate. » ;
(b) The last sentence of the last paragraph is as follows:
"The option must be made within the reporting period of the results of the fiscal year prior to the period under which it applies. »
II. - The provisions of I shall apply effective 1 January 2005.
Effective January 1, 2005, in the 19th of section 81 of the General Tax Code, the amount "4.60 EUR" is replaced by the amount "4.80 EUR".
I. - Section 199 quater C of the General Tax Code is amended as follows:
1° In the first paragraph, the words: "Beginning with the taxation of 1989 revenues" are deleted;
2° In the second paragraph, the rate: "50 %" is replaced by the rate: "66 %".
II. - The provisions of 2° I shall apply to contributions made as of 1 January 2005.
In the first sentence of the second sentence of Article 24 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003), the words: "of 1 January 2005" are replaced by the words: "of the date of application of Directive 2003/48/EC of the Council of 3 June 2003 on the taxation of the income of savings in the form of interest payments decided by the Council of the European Union on the same Directive 17
I. - Article 154 quinquies of the general tax code is amended as follows:
1° In the I, the words: "received as of January 1, 1998" are deleted, and the words: "or 3.8 points for income referred to in the II and III of Article L. 136-8 of the Social Security Code" are replaced by the words: "or, for income referred to in 1° of the II and III of Article L. 136-8 of the same code and for those referred to in 2° of the II of the same Article
2° In II, the words: "made from January 1, 1997" are deleted, and the words: "5.1 points" are replaced by the words: "5.8 points".
II. - 1. The provisions of 1° of I apply for the taxation of revenues collected as of January 1, 2005.
2. The provisions of 2° of I apply for the taxation of revenues made effective January 1, 2004.
I. - The general tax code is amended as follows:
1° Article 242 ter is amended as follows:
(a) In the first paragraph, the words: "to have tax or" are deleted;
(b) Before the last two preambular paragraphs, a sub-item shall read as follows:
"For the preparation of the declaration referred to in the first paragraph, the persons who provide the payment of the declaration shall individualize the revenues distributed by the companies mentioned in 2° of 3 of Article 158 and by the organizations or companies mentioned in 4° of 3 of this same article in respect of their eligibility for the 50 % refaction referred to in 2° of 3 of Article 158. » ;
2° Article 243 bis is amended as follows:
(a) The words: "and that of the tax credit and the corresponding tax credit" are replaced by the words: ", the amount of income distributed under these same years eligible for the 50 per cent refaction referred to in 2° of 3 of section 158 and the amount of income distributed not eligible for this refaction, broken down by class of shares or shares";
(b) It is supplemented by a sub-item:
"For revenues distributed that do not result from the decisions of the assemblies referred to in the preceding paragraph, the distributor company shall communicate to the paying establishment when the distribution is paid the corresponding fraction eligible for the 50% discount referred to in 2° of 3 of section 158 as well as that not eligible for the rebate, disaggregated by class of shares or shares. This information is made available to shareholders or partners. » ;
3° After article 243 bis, an article 243 ter is inserted as follows:
"Art. 243 ter. - Persons subject to the obligations set out in Article 242 ter, who pay incomes of movable capital referred to in Article 3 of Article 158 to persons subject to the same obligations as well as to organizations or companies mentioned in Article 4 of the same Article, shall identify at the time of their payment the share of such income eligible for the 50 per cent discount referred to in Article 3, paragraph 3, above. The evidence of this identification is made available to the tax administration. » ;
4° Article 1768 bis is amended as follows:
(a) In the first paragraph, the words: "to the expected obligation" are replaced by the words: "to the expected obligations";
(b) It is complemented by three paragraphs:
"The tax fine referred to in the first paragraph shall be capped to EUR 750 per return when the income distributed is incorrectly declared as non-eligible for the 50% refaction referred to in 2° of 3 of section 158.
"People subject to the obligations set out in section 242 ter, other than distributing companies, shall be discharged from any liability for the individualization of the distributed income paid in respect of their eligibility for the 50 per cent refaction referred to in 2° of 3 of section 158, where that individualization corresponds to that which has been declared or communicated by the distributing companies under section 243 bis.
"People subject to the obligations of section 242 ter shall be discharged from any liability for the individualization of income distributed or distributed by organizations or companies referred to in 4° of 3 of Article 158, with regard to their eligibility for the 50 % refaction provided for in 2° of 3 of Article 158, where that individualization corresponds to the ventilation carried out by these organizations or companies under the sixth paragraph of that 4°. This provision does not concern the depositaries of the assets of the respective organizations or companies. » ;
5° At 1 bis of 1768 bis, the word "seventh" is replaced by the word "last";
6° After article 1768 bis, an article 1768 bis A is inserted as follows:
"Art. 1768 bis A. - 1. Companies that do not comply with the requirements set out in Article 243 bis are liable to a tax fine equal to 5% of the amount of the revenues concerned that cannot exceed EUR 750 per distribution. Those who, pursuant to the provisions of the same section, misrepresent the income they distribute as eligible for the 50 per cent refaction are liable to a tax fine equal to 25 per cent of the amount of the income concerned. These fines are not applicable when the companies concerned demonstrate that the Treasury has not suffered any harm.
“2. The persons referred to in Article 243 ter who do not comply with the requirements of this Article or who incorrectly identify the income they pay as eligible for the 50 per cent discount are liable to a tax fine equal to 5% of the amount of the income concerned, not exceeding EUR 750 for each payment.
“3. The companies or organizations referred to in 4th of 3 of Article 158 or, in the absence of a legal personality, their manager or representative in respect of third parties, who make a breakdown of their distributions or distributions in accordance with the provisions of the sixth paragraph of 4th of 3 of the same article leading to the wrongly consider them to be eligible for a 50% refaction referred to in 2nd of 3 of the aforementioned Article shall be liable to an equal tax fine. This fine is not applicable where this misrepresentation of distributions or distributions is made on the basis of information reported or communicated by the distributing companies pursuant to section 243 bis or, in respect of income received from other companies or organizations referred to in 4° of 3 of section 158, where such a breakdown corresponds to that made by the latter.
“4. Failure to comply with the terms and conditions for the distribution of revenues distributed or distributed by the companies or organizations mentioned in 4° of 3 of Article 158 pursuant to the sixth paragraph of the said 4° shall be subject to an annual fine of EUR 1,500. This fine is not applicable where the fine referred to in 3 of this section is applied for the same income.
« 5. The offences referred to in 1 to 4 are found and the corresponding fines are pronounced, recovered, guaranteed and contested according to the rules for taxes on turnover. »
II. - The same code is changed:
A. - At 3 of section 158 in its drafting from section 93 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003):
1° In the first sentence of 2°, before the words: "distributed by corporations" are inserted the words: "reported to 1°", and after the words: "taxable on corporations or an equivalent tax", are inserted the words: "or subject on option to that tax";
2° The ath of the 3rd is supplemented by the words: "from tax-exempt profits on societies";
3° The 4th is thus modified:
(a) In the first paragraph, after the words: "subject to 3°", the words are inserted: "from profits that did not support corporate tax or equivalent tax,"
(b) In b, after the words: "European Community", the words "and benefiting" are replaced by the words: ", or in a non-member State of that Community party to the agreement on the European Economic Area that has entered into a tax convention that contains an administrative assistance clause to combat tax fraud or evasion, which benefit";
4° The 5th is supplemented by the words: "and after deduction of expenses for their acquisition or retention".
B. - The first paragraph of Article 200 septies is amended as follows:
1° The words: "reported under the conditions of 1 of section 170" are replaced by the words: "exempt income tax under the conditions set out in 5° bis of section 157";
2° It is supplemented by a sentence as follows:
"For the purposes of these provisions, revenues collected in a Share Savings Plan are reported under the conditions of 1 of section 170. »
III. - The same code is changed:
1° In 5 of Article 150-0 D, the words: "and in IV of Article 163 quinquies D" are deleted;
2° At 5° bis of section 157, the words "as well as the tax assets and tax credits returned" and the words ", tax assets and tax credits returned" are deleted;
3° Article 163 quinquies D is repealed;
4° In 5 of the I of Article 197, in III of Article 200 quinquies, in the second paragraph of Article 200 sexies and in the first paragraph of Article 885 V bis, the words: "to have it fiscally" are deleted;
5° In II of Article 163 bis A, the words "or having it" are deleted;
6° In I of article 209 sexies, the words: "and pre-count" are deleted;
7° In the second paragraph of Article 234 undecies, the words "tax credits, tax credits" are replaced by the words "tax credits";
8° In IV of article 234 duodecies, the words: "tax assets or" are deleted;
9° In the second paragraph of Article 1665 bis, the words ", to have it tax" are deleted.
IV. - Section 3 of Act No. 92-666 of 16 July 1992 on the Share Savings Plan is amended as follows:
1° 1 is repealed;
2° In 2, the words: "and the tax credits returned" are deleted.
V. - In the first paragraph of Article L. 221-15 of the monetary and financial code, the words: "tax, tax credit" are replaced by the words: "tax credits".
VI. - Section 95 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003) is amended as follows:
1° After II, it is inserted a II bis as follows:
« II bis. - The free-of-charge distribution capacity is defined as the free-of-pocket distribution capacity referred to in article 223 sexies of the general tax code in its drafting applicable to the distributions paid up to December 31, 2004 remaining available after tax imputation of these distributions. » ;
2° The VII is thus amended:
(a) After the third sentence of the first preambular paragraph, a sentence is inserted as follows:
"This debt is usable only as of January 1, 2006. » ;
(b) After the first preambular paragraph, a sub-item reads as follows:
"The receivable does not include the tax assets and tax credits attached to the proceeds of the interest referred to in section 145 of the General Tax Code charged under VI on the 25 per cent levy under this section. »
VII. - The 1° of the B of Article 24 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) is repealed.
VIII. - The book of tax procedures is amended as follows:
1° In the second paragraph of Article L. 48, the words ", the pre-count" are deleted;
2° In the first paragraph of Article L. 80 and 1° of Article L. 204, the words: "the pre-payment provided for in Article 223 sexies of the General Tax Code" are deleted;
3° The 3rd of section L. 169 A is repealed.
IX. - 1. The provisions of 1°, 3°, 4°, 5° and 6° of the I, of the II, of 1°, 2°, 3°, 4°, 5°, 7° and 9° of the III and of the IV apply to the revenues distributed or distributed collected as of 1 January 2005.
2. The provisions of paragraph 2 of the I shall apply to the reports and proposals for resolution submitted to the general assemblies of shareholders or associates held on or after January 1, 2005, for the income paid on or after January 1, 2005, and those of the 2nd of the I shall apply to the income distributed as a result of decisions made on or after January 1, 2005. With respect to the decisions of the General Meetings of Shareholders or Partners held prior to January 1, 2005, or decisions made prior to that same date, and providing for the payment of the distributions as of January 1, 2005, the information provided for in section 243 bis shall be communicated to the Paying Institutions no later than the date of the payment of these distributions.
3. The provisions of 6° of III and VIII apply to distributions made in payment effective January 1, 2005.
4. The provisions of the V apply on the basis of the 2005 taxation of revenues.
I. - Article 219 of the General Tax Code is amended as follows:
A. - After the first paragraph of (a), a sub-item reads as follows:
"For fiscal years beginning January 1, 2005, the tax rate referred to in the previous paragraph is set at 15%. »
B. - After the quater it is inserted a quinquies as follows:
"a quinquies. For fiscal years that begin on or after January 1, 2006, the net amount of long-term surplus-values for equity is subject to a separate tax at the rate of 8%. This rate is set at 0 per cent for years beginning January 1, 2007.
"For the years that begin on or after January 1, 2007, a share of costs and expenses equal to 5% of the net result of the capital gains is taken into account in determining the taxable result.
"The securities mentioned in the first paragraph are the securities of interest bearing this character on the accounting plane, the shares acquired in the execution of a public offer of purchase or exchange by the company that is the initiator and the securities that are entitled to the regime of the parent companies if these shares or securities are registered in accounts in the securities of interest or a special subdivision of another account of the securities corresponding to their accounting qualification, with the exception
"The portion of the long-term impairments that exist at the opening of the first year beginning on or after January 1, 2006, in respect of items excluded from the benefit of the rates defined in the first paragraph, remains attributable to the long-term surplus-values imposed at the rate referred to in a, subject to justification for the transfer(s) of those elements. It is increased, where applicable, provisions in respect of these same items and not reinstated at that date, within the limits of long-term deferrals to the opening of the first year to be opened as of January 1, 2006.
"The portion of the long-term impairments that exist at the opening of the first year beginning on or after January 1, 2006, not attributable under the provisions of the preceding paragraph, may be deducted from the long-term surplus-values for participating securities defined in the third taxable paragraph for the sole fiscal years opened in 2006. The balance of this portion and the potential surplus of long-term impairments in respect of equity securities defined in the third paragraph in respect of the years beginning on 1 January 2006 are no longer attributable or deferable from the years beginning on 1 January 2007. »
C. - The last sentence of the first paragraph of b is deleted.
II. - Article 209 quater of the same code is amended as follows:
A. - The first is supplemented by a sub-item:
"Registration to this special reserve ceases for surplus-values imposed under the Open Years effective January 1, 2004. »
B. - The b of 3 is supplemented by the words: " intervened before 1 January 2005; "
C. - At the beginning of c of 3, the words: "in case of imputation of losses on the special reserve;" are replaced by the words: "in case of imputation of losses on the special reserve before 1 January 2005; "
III. - Before the last paragraph of section 223 D of the same code, it is inserted a paragraph as follows:
"Registration to this special reserve ceases for surplus-values imposed under the Open Years effective January 1, 2004. »
IV. - The amounts to the special reservation referred to in 1 of Article 209 quater of the general tax code on the balance sheet at the close of the first fiscal year ended on 31 December 2004 shall be transferred to another reserve account before 31 December 2005 within 200 million euros.
Corporation corporations are subject to an exceptional fee of 2.5 per cent on the amount of money transferred under the conditions mentioned in the first paragraph, increased from those incorporated in the capital and the losses charged to the special reserve since 1 September 2004, with a reduction of EUR 500,000. This tax shall be levied on the other reserve account referred to in the same paragraph.
Until 31 December 2006, companies may opt for the transfer of all or part of the portion of the special reserve that exceeds the limit of 200 million euros to the other reserve account referred to in the first paragraph. These amounts are then subject, in their entirety, to the exceptional tax provided for in the preceding paragraph.
The amounts transferred under the conditions set out in the first and third paragraphs do not result in the application of the provisions of Article 209 quater of the General Tax Code.
For the assessment of the ceiling of 200 million euros mentioned in the first paragraph, it is taken into account the total of the special reserve in the balance sheet of each company.
In the event of non-compliance with the provisions of the first paragraph, the portion of the corresponding special reserve shall bear the exceptional tax referred to in the second paragraph at the rate of 5%.
Companies members of a tax group within the meaning of section 223 A of the general tax code is subject to this exceptional tax under the conditions provided for in the first two paragraphs under their own special reservation. The parent company is liable for the tax due by the affiliates of the group. Each subsidiary company of the group shall be held in solidarity with the payment of this tax and, where applicable, the related interest in delays, increases and fines of which the parent corporation is liable, to the extent of the tax and penalties that would be payable by the corporation if the parent was not a member of the group.
The tax payable by registered companies to the Consolidated Benefit Plan provided for in section 209 which is lacking in the General Tax Code is neither liable nor restitution.
This tax is established, controlled and recovered as corporate tax and under the same guarantees and sanctions.
The exceptional tax is paid spontaneously to the accountant of the General Directorate of Taxes. It is paid for half on 15 March 2006. The balance is paid as at 15 March 2007.
The tax is not allowed in deductible expenses for the establishment of corporate tax.
Tax assets or tax credits of any kind as well as the receivable referred to in section 220 that are subject to the General Tax Code and the annual lump-sum taxation referred to in section 223 septies of the same code are not attributable to that tax. The same is true of the claim arising from the debit provided for in section 95 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003).
V. - A decree specifies the declarative obligations and the definition of real estate companies.
I. - The general tax code is amended as follows:
A. - The 6th of Article 120 is supplemented by the words: ", and in particular the products attached to the capitalization vouchers or contracts as well as to the investments of the same nature subscribed to insurance companies established outside France, during the termination of the contract, and the gains of transfers of these same investments".
B. - Section 122 is amended as follows:
1° The current provisions constitute one;
2° In the first paragraph, the words "income" are replaced by the words: "Subject to 2, income";
3° It is completed by a 2 drafted as follows:
“2. The proceeds of capitalization vouchers or contracts as well as investments of the same nature referred to in 6° of section 120 are constituted by the difference between the gross amounts reimbursed to the beneficiary and the amount of the premiums paid increased, if any, from the purchase price of the voucher or contract.
"When these products are attached to vouchers or contracts signed with insurance companies established outside France in a Member State of the European Community, or in a non-member State of the European Community 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, the slaughter referred to in I0 of Article 125- The limits of this slaughter apply overall to the products defined in this paragraph and section 125-0 A.
"The transfer gains of the vouchers or contracts are determined by application of the rules set out in section 124 C."
C. - In the first paragraph of Article 125-0 A, after the words: "of the same nature" are inserted the words: "submitted from insurance companies established in France".
D. - Section 125 A is amended as follows:
1° I is thus modified:
(a) The first paragraph is supplemented by the words: ", when the person who ensures the payment of these revenues is established in France, whether or not it is the debtor, the debtor is established in a Member State of the European Community, or in another State Party to the agreement on the European Economic Area that has concluded with France a tax agreement that contains an administrative assistance clause in order to combat fraud or tax evasion,
(b) In the second paragraph, the words: "the income" are replaced by the words: "the income of which the debtor is established in France";
(c) It is supplemented by a sub-item:
"The foreign source income referred to in the first paragraph shall be retained for their gross amount. The tax withheld at the source is charged on the levy within the limits of the tax credit to which it opens up the right as provided by international conventions. » ;
2° In the first paragraph of the III, after the words: "targeted above", the words are inserted: ", whose debtor is established or domiciled in France,"
3° The IV is thus amended:
(a) In the first paragraph, after the words: "for sampling" are inserted the words: "planned in I";
(b) In a, the words: "in conditions approved by the Minister of Economy and Finance" are replaced by the words: "in accordance with the regulations in force in the issuing State", and the words: "in article L. 112-3 of the monetary and financial code" are replaced by the words: "in articles L. 112-1 to L. 112-4 of the monetary and financial code or, in respect of a loan issued outside France,
(c) In the second sentence of c, the words "of Article L. 112-3 of the monetary and financial code" are replaced by the words "of articles L. 112-1 to L. 112-4 of the monetary and financial code or, where the debtor is established outside France, would be authorized under similar provisions".
E. - Article 125 D is thus restored:
"Art. 125 D. - I. - Individuals who are taxed domiciled in France within the meaning of Article 4 B that receive income or products listed in I of Article 125 A may opt for their subjection to the levy provided for in that same I, at the rates set out in the III bis of that same article, when the person in charge of their payment is established outside France in a Member State of the European Community, or in a non-member State of that Community 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, whether it has established
"The option in the first paragraph is subject to compliance with the conditions referred to in Article 125 A IV.
“II. - Individuals who are taxed domiciled in France within the meaning of Article 4 B, who are entitled to proceeds or gains in the assignment of capitalization bonds or contracts and investments of the same nature referred to in the second paragraph of Article 122, may opt for their subjection to the levy provided for in Article 125 A I, at the rates fixed at 1° of Article 125-0 A. For this purpose, the duration of capitalization vouchers or contracts as well as investments of the same nature means their actual length of detention by the taxpayer.
"III. - Subject to the provisions set out in the V of section 125 A, the levy referred to in I and II shall release the income, products and gains to which it applies from income tax.
"IV. - Revenues, products and gains for which the taxpayer opts for the debit provided for in I and II are declared and the debit paid, either by the person who ensures the payment of such incomes, products and gains, mandated for that purpose or by the taxpayer himself, within fifteen days after the month in which the income or proceeds are cashed or recorded in account or, in respect of a gain, within fifteen days of the transfer
"The option for the collection is irrevocable and is exercised by the filing of the relevant income tax return, products and gains and the payment of the corresponding levy under the conditions and deadlines set out in the first paragraph.
"When the return under the first paragraph and the payment of the debit is made by the person who provides the payment of income, goods and gains, it is established on behalf and on behalf of the taxpayer.
"In the absence of receipt of the declaration and payment of the levy under the above-mentioned conditions, income, products and gains shall be taxable under the conditions of common law.
"The taxpayer shall have at the disposal of the administration all information necessary to establish the collection.
"V. - Revenues, products and disposal gains for which the taxpayer opts to debit under I and II conditions are retained for their gross amount. The tax withheld at the source is charged on the levy within the limits of the tax credit to which it opens up the right as provided by international conventions.
"VI. - The administration may conclude with each person established outside France mandated by taxpayers for the payment of the debit under the conditions set out in the IV a convention that organizes the terms and conditions for all of these taxpayers.
« VII. - A decree sets out the terms of application, including declarative, of this article. »
F. - In the third paragraph of Article 170 and at the c of 1° of Article 1417, the words: "operated in application of" are replaced by the words: "planned to".
G. - In b of 199 ter, the references: "120 to 123" are replaced by the references: "120 to 125".
H. - The first paragraph of article 1678 quater is supplemented by a sentence as follows:
"However, these sanctions are not applicable to the collection due to income, products and gains referred to in Article 125 D I and II."
I. - On the 1st of Article 1681 quinquies, after the words: "according to the same rules", are inserted the words: ", with the exception of those due to income, products and gains mentioned in Article 125 D I and II."
II. - The provisions of this section apply to revenues and goods collected or registered and disposed of as of January 1, 2005.
However, the option for the subjection of revenues or revenues collected or recorded in account between 1 January 2005 and 30 June 2005 included in the debit provided for in I and II of section 125 D of the General Tax Code is exercised, and the corresponding payment paid by 15 July 2005. This provision also applies to gains referred to in section 125 D above when the assignment is made during the same period.
I. - The general tax code is amended as follows:
1° Article 44 septies is thus written:
"Art. 44 septies. - I. - Companies created to take over an industrial enterprise in difficulty that is the subject of an assignment ordered by the court pursuant to sections L. 621-83 et seq. of the Commercial Code shall be exempted from tax on companies on the basis of the profits realized, excluding the surplus-values recognized in the re-evaluation of the assets held, until the end of the twenty-third month following that of their creation 53 The amount of such exemption shall be determined under the conditions laid down in the provisions of the II to IX of this article.
"This exemption may also be granted where the judicial recovery procedure is not implemented, or where the recovery relates to complete and autonomous branches of industrial activity and is carried out within the framework of assignments ordered by the judge-commissary pursuant to Article L. 622-17 of the Commercial Code, or where the recovery relates to one or more industrial establishments in difficulty of an industrial enterprise and to the extent that the company created for that recovery is independent
"Do not open to the benefit of the exemption the activities carried out in one of the following areas: transport, construction of motor vehicles, construction of civilian vessels, manufacture of artificial or synthetic fibres, steel, coal industry, production or processing of agricultural products, fisheries, aquaculture.
"The capital of the created company shall not be held directly or indirectly by persons who have been associated or exploiting or who have held more than 50% of the capital of the undertaking in difficulty during the year preceding the recovery.
"The voting rights or dividend rights in the corporation created or the company in difficulty are indirectly held by a person when they belong:
"a. To members of the tax shelter of that person;
“b. A company in which this person holds more than 50% of social rights including, if it is a natural person, those belonging to the members of his or her tax home;
"c. A corporation in which the person is in law or in fact a manager or president, director general, president of the supervisory board or a director.
“II. - 1. On the approval of the Minister responsible for the budget, the benefit exempted under I shall be capped for businesses created in areas eligible for the landscaping premium classified for industrial projects, to 28% of the eligible costs defined in 2. This ceiling is increased to 42% of eligible costs for businesses created in areas eligible for the land use adjustment premium for industrial projects at normal rates, and 56% of eligible costs for businesses created in areas eligible for the land use adjustment premium for industrial projects at higher rates. These areas are defined by decree.
"For companies created in overseas departments, the benefit exempted under I is capped at 182% of eligible costs defined in 2.
“2. Eligible costs relate to the salary cost of the jobs created by the company. This cost is the gross pre-tax wages plus mandatory social contributions made by the company during the month of recovery and the next twenty-three months.
"The jobs that exist in the enterprise are considered to be created and maintained by the new company created for the recovery, as well as the jobs that it created in this framework.
“3. When the amount of eligible costs defined in 2 is more than 50 million euros, the exempt benefit cannot exceed a specified ceiling by applying the following rates:
"a. 100% of the ceiling defined in the first and second paragraphs of 1 for the fraction of eligible costs less than or equal to 50 million euros;
"b. 50% of the ceiling defined in the first and second paragraphs of 1 for the fraction greater than 50 million euros and less than or equal to 100 million euros.
"The fraction of eligible costs over 100 million euros is not retained for the calculation of the ceiling.
“4. When the recovery activity is not located exclusively in one or more areas eligible for the landscaping premium classified for industrial projects, the exempt benefit is determined under the conditions set out in 1 by holding the eligible costs defined in 2 of the only jobs created in this area.
"When the activity is located in eligible areas with different levels of aid intensity, the exempt benefit cannot exceed the sum of the limits calculated for each eligible area.
"III. - 1. With the approval of the Minister responsible for the budget, small and medium-sized enterprises may be exempted under I within the limits set out in Commission Regulation (EC) No. 70/2001 of 12 January 2001, concerning the application of Articles 87 and 88 of EC Treaty to State aids for small and medium-sized enterprises.
“2. Where the enterprises referred to in 1 are located outside areas eligible for the landscaping premium classified for industrial projects, the exemption is applied to their profits made within 21% of the eligible costs defined in 2 of II. This limit is increased to 42 per cent of eligible costs for small businesses.
“3. Small and medium-sized enterprises created in areas eligible for the land use allowance classified for industrial projects may be exempted under the conditions provided for in II. In this case, the amount of the exempt benefit cannot exceed the limits set out in 1 of the II plus 28 percentage points.
“4. The exempt profit of companies under 1, 2 and 3 above cannot exceed 42,000 EUR.
"In addition, where eligible costs are equal to or greater than EUR 25,000, the exempt earnings cannot exceed 50% of the limits determined under the 2 and 3 above.
"IV. - For the purposes of the III, a corporation is considered to be an average company that meets cumulatively the following conditions:
"a. It employs less than 250 employees and, either, has achieved an annual turnover of less than 40 million euros during the year, or has a total of balances less than 27 million euros. As of January 1, 2005, the revenue and balance sheet thresholds are increased to €50 million and €43 million respectively;
“b. Its capital or voting rights are not held up to 25% or more by a company or by several companies that do not meet the requirements of a, on a continuous basis during the fiscal year. For the determination of this percentage, the participation of venture capital corporations, joint venture investment funds, regional development companies, innovation finance companies and unipersonal risk investment companies are not taken into account provided that there is no dependency link within the meaning of Article 12 of 39 between the corporation and the latter companies or funds. This condition is continuously assessed during the fiscal year.
"V. - For the purposes of the III, the corporation is considered to be a small business that meets cumulatively the following conditions:
"a. It employs less than fifty employees and, either, has achieved an annual turnover of less than 7 million euros during the year, or has a total of balances less than 5 million euros. Effective January 1, 2005, the revenue and balance sheet thresholds are increased to €10 million;
“b. Its capital or voting rights are not held up to 25% or more by a company or by several companies that do not meet the requirements of a, on a continuous basis during the fiscal year. For the determination of this percentage, the participation of venture capital corporations, joint venture investment funds, regional development companies, innovation finance companies and unipersonal risk investment companies are not taken into account provided that there is no dependency link within the meaning of Article 12 of 39 between the corporation and the latter companies or funds. This condition is continuously assessed during the fiscal year.
"VI. - Without prejudice to the application of the II and III, companies created to resume an industrial enterprise in difficulty referred to in the I may be exempted from corporate tax within the limits provided by 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.
« VII. - 1. The limits set out in II apply to all regional end aids within the meaning of (a) and (c) of Article 87, paragraph 3, of the Treaty establishing the European Community that have been obtained.
"The limits set out in the III apply to all aids received under 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.
"The limits set out in VI apply to all the aids received under the above-mentioned Regulation (EC) No. 69/2001.
“2. If the company meets the requirements for the benefit of the provisions of the regime provided for in section 44 octies and the regime provided for in this section, the corporation may opt for the latter regime within six months of the start of business. This option is irrevocable.
« VIII. - The approval provided for in II and III is granted when the following conditions are met:
"a. The company created for the recovery meets the conditions set out in I;
“b. The company created meets the conditions of establishment and size required in II or III;
"c. The company is committed to retaining the maintained and created jobs that are retained under 2 of II for a minimum period of five years from the date of recovery or creation;
"d. Funding for the recovery operation is provided at least 25% by the recipient of the assistance.
"The failure to comply with any of these conditions or any of these commitments results in the withdrawal of the licence concerned and immediately renders corporate tax payable on the terms and conditions set out in the IX.
« IX. - When a corporation created under the conditions set out in I interrupts, during the first three years of operation, the activity resumed or is affected during the same period by one of the events referred to in the first paragraph of 2 of section 221, the tax on the companies to which it was exempted under this section becomes immediately payable without prejudice to the interest of delay provided for in section 1727 and deducted from it » ;
2° In the b of the I of Article 39 quinquies H, the words "of the first five paragraphs" are replaced by the words "of I";
3° (a) In the third of article 44 sexies A, after the reference: "44 sexies," the reference is inserted: "44 septies,"
(b) In the first paragraph of Article 244 quater B and the first paragraph of Article 244 quater E, after the reference: "44 sexies A", is inserted the reference "44 septies",
(c) In article 302 nonies, after the words: "to articles", the reference is inserted: "44 septies",
4° Section 1383 A is amended as follows:
(a) In I, the words "created from January 1, 1989" are deleted;
(b) It is complemented by an IV as follows:
"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. » ;
5° Section 1464 B is amended as follows:
(a) In I, the words "created from 1 January 1989" are deleted;
(b) After the III, a III bis is inserted as follows:
"III bis. - 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. » ;
6° Section 1602 A is amended as follows:
(a) In the first paragraph, the words "created from 1 January 1989" are deleted;
(b) It is supplemented by a sub-item:
"The exemptions referred to in the first paragraph 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. »
II. - 1. The declarative obligations of the companies concerned by the exemption provided for in Article 44 septies of the General Tax Code are fixed by decree. The provisions of 1° and 3° of I are applicable to the results of the exercises closed from 16 December 2003, and until 31 December 2006 included.
2. The provisions of 4°, 5° and 6° of I apply on the basis of the 2004 taxation.
I. - The general tax code is amended as follows:
A. - Section 209 is amended as follows:
1° II is thus amended:
(a) The fifth, sixth and seventh preambular paragraphs are deleted;
(b) After the first preambular paragraph, a sub-item reads as follows:
"In the event of splitting or partial intake of assets, the deficits transferred are those related to the industry provided. » ;
2° After II, it is inserted a II bis as follows:
« II bis. - In the event of a recovery of a liability exceeding the real value of the asset that is transferred to an operation mentioned in paragraph 3 of Article 210-0 A, the charge for this surplus cannot be deducted. »
B. - Part 1 of Article 210 A is supplemented by a paragraph to read as follows:
"Registration to the assets of the absorbing company of the technical melting mali following the cancellation of the securities of the absorbed company cannot result in any subsequent deduction. »
C. - The first sentence of Article 54 septies I is supplemented by the words: ", and the value of the technical melting mali mentioned in the third paragraph of Article 210 A".
D. - In the second paragraph (c) of Article 223 I, the words: "within the limit provided for in the fifth to seventh paragraphs of Article 209 II" are deleted, and the words: "of the same article" are replaced by the words: "of Article 209".
E. - After article 237 sexies, an article 237 septies is inserted as follows:
"Art. 237 septies. - I. - The increase or lessening of the taxable benefit of the first open fiscal year effective January 1, 2005 resulting from the application to capital assets of the component method shall be apportioned, by equal shares, on that fiscal year and the following four taxation years or periods.
"However, where the amount of the majoration or minoration referred to in the preceding paragraph does not exceed EUR 150,000, the company may waive the spread under that same paragraph.
“II. - The amount of charges to be apportioned, with the exception of transfer fees, fees or commissions and charges, transferred to a capital account for the years beginning on January 1, 2004, cannot be amortized or depreciated.
"For the purposes of the provisions of section 39 duodecies, the more or lesser-values are respectively increased or lesser than the amount of the charges to be apportioned in the first paragraph of the amortizations excluded from the deductible expenses under the same paragraph.
"III. - A decree in the Council of State specifies the conditions of application of I."
II. - The provisions of the A to D of the I are applicable to merging and assimilation operations carried out as of 1 January 2005.
I. - The general tax code is amended as follows:
1° After the 4th of Article 38, a 4 bis is inserted as follows:
"4 bis. For the purposes of the provisions of 2, for the calculation of the difference between the values of the net assets at the closing and opening of the fiscal year, the net assets of the first unspecified fiscal year, except as specified, in accordance with the first and second paragraphs of section L. 169 of the Tax Procedures Book, may not be corrected for omissions or errors resulting in underestimation or overestimation of the net assets.
"The provisions of the first paragraph do not apply when the company demonstrates that these omissions or errors occurred more than seven years before the opening of the first non-prescribed exercise.
"They are also not applicable to omissions or errors that result from endowments to excessive depreciation in respect of the uses referred to in 2° of 1 of section 39 deducted on prescribed exercises or deduction in prescribed years of expenses that should have come to increase the immobilized asset.
"The corrections to omissions or errors referred to in the second and third paragraphs shall not affect the taxable result when they affect the assets of the balance sheet. However, they are not taken into account either for the calculation of depreciation or provisions or for the determination of the result of assignment. » ;
2° The last sentence of the sixteenth paragraph of the 5th paragraph of Article 39 is deleted.
II. - The provisions of I apply to fiscal years closed effective January 1, 2005.
III. - The provisions of 4 bis of section 38 of the General Tax Code also apply to taxations established as of January 1, 2005. However, where the latter lead to the imposition of sums that, in their absence, would have been affected by the statute of limitations, the corresponding taxation can only be matched with late interests.
IV. - Subject to the rulings of a court of law and the application of the provisions of the second, third and fourth paragraphs of 4 bis of section 38 of the General Tax Code, the taxations established before January 1, 2005 or the decisions taken on the claims made on the contentious claims presented on the basis of the second paragraph of section L. 190 of the Book of Tax Procedures are deemed to be fair as they would be contested by the means of However, these taxes can only be matched with late interests.
I. - Article 119 ter of the General Tax Code is amended as follows:
1° In 1, the words: "an anonymous corporation, a share-sponsored corporation or a limited liability corporation that is liable to corporate tax without being exempted" are replaced by the words: "a corporation or organization subject to corporate tax at the normal rate";
2° The b of 2 is supplemented by the words "amended by Council Directive 2003/123/EC of 22 December 2003";
3° The c of 2 is supplemented by a sub-item:
"The rate of participation under the preceding paragraph is reduced to 20% for dividends distributed between January 1, 2005 and December 31, 2006, to 15% for dividends distributed between January 1, 2007 and December 31, 2008 and to 10% for dividends distributed as of January 1, 2009";
4° After 2, it is inserted a 2 bis as follows:
"2 bis. The provisions of 1 apply to dividends distributed to the permanent establishments of legal persons meeting the conditions set out in 2, when these permanent establishments are located in France or another Member State of the European Community. »
II. - The provisions of I apply to dividends distributed as of January 1, 2005.
I. - Article 244 quater B of the General Tax Code is amended as follows:
1° At a, the words "in France" are deleted;
2° In the first sentence of the d, the words ", universities or technical centres carrying out a mission of general interest" are replaced by the words "or universities";
3° In the second sentence of d, the words: "organism, university" are replaced by the words: "organism or university", and the words: "or the technical centre carrying out a mission of general interest" are deleted;
4° The d bis is thus written:
"d bis. Expenditures for the conduct of similar operations entrusted to private research organizations approved by the Minister for Research, or to scientific or technical experts approved under the same conditions. For research bodies established 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 to combat fraud or tax evasion, the approval may be granted by the French Minister responsible for research or, where there is a similar scheme in the country of establishment of the competent body to which the research operations are entrusted, »
5° After the d bis, a d ter is inserted as follows:
"d ter. The expenditures referred to in d and d bis enter the basis for calculating the research tax credit within the overall limit of two million euros per year";
6° Before the last preambular paragraph, a subparagraph shall read:
"To be eligible for the tax credit referred to in the first paragraph of the I, the expenses set out in a to j of this II shall be expenses deducted for the determination of the taxable result to income tax or corporate tax under the conditions of common law and, with the exception of the expenses provided for in e bis and j, correspond to localized transactions within the European Community or in another State Party to the tax agreement »
II. - The provisions of I apply to the tax credit calculated under the research expenditures as of January 1, 2005.
I. - The general tax code is amended as follows:
1° After article 244 quater F, an article 244 quater K is inserted as follows:
"Art. 244 quater K. - 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, 44 decies and 44 undecies that expose equipment expenditures in new technologies can benefit from a tax credit equal to 20% of these expenditures.
"Small and medium-sized enterprises referred to in the first paragraph are those that have employed less than 250 employees and have achieved either a turnover of less than 50 million euros in the year in which the expenditures referred to in II were exposed, or a total of balances 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 participations of venture capital corporations, joint venture capital funds, regional development companies and innovation financial 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 in question and the latter corporations 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.
“II. - Equipment expenditures in new technologies eligible for the tax credit are, provided that they are exposed in the direct interest of the operation:
« 1° New acquisition expenditures of intangible and tangible capital assets relating to the establishment of an intranet or extranet network, with the exception of computers except when used exclusively as servers;
« 2° New acquisition of tangible capital assets allowing high-speed Internet access, with the exception of computers;
« 3° New acquisition of tangible or intangible capital assets required for the protection of the networks referred to in 1°;
« 4° Expenditures to help establish and protect the networks mentioned in 1°.
"III. - Public subsidies received by businesses on the basis of expenditures that qualify for the tax credit are deducted from the basis for calculating this credit.
"IV. - The same expenses may not be included in both the tax credit calculation basis referred to in I and another tax credit.
"V. - The I tax credit applies within the limits set out in Commission Regulation (EC) No. 69/2001 of January 12, 2001, concerning the application of sections 87 and 88 of the EC Treaty to minimize aids. This ceiling is valued by taking into account the fraction of the tax credit corresponding to the shares of associates of partnership referred to in sections 8, 238 bis L. 239 ter and 239 quater A, and the rights of group members referred to in sections 238 ter, 239 quater, 239 quater B, 239 quater C and 239 quinquies.
"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.
"VI. - A decree sets the conditions for the application of this article. » ;
2° An article 199 ter J is inserted as follows:
"Art. 199 ter J. - The tax credit defined in section 244 quater K is charged on the taxpayer's income tax for the year in which the business incurred the expenses. If the amount of the tax credit exceeds the tax due under this year, the surplus is returned. » ;
3° It is inserted an article 220 L thus drafted:
"Art. 220 L. - The tax credit defined in section 244 quater K is charged on the corporate tax under the conditions provided for in section 199 ter J."
4° The first of section 223 O is completed by a l as follows:
"l. Tax credits issued by each company of the group under section 244 quater K; the provisions of section 199 ter J apply to the sum of these tax credits. »
II. - The provisions of I apply to expenditures set out between January 1, 2005 and December 31, 2007.
I. - Article 72 D ter of the General Tax Code is amended as follows:
1° The first paragraph is supplemented by two sentences as follows:
"When the profit of the fiscal year exceeds the latter limit and the result of the same fiscal year is greater than 40% at least to the average of the results of the previous three fiscal years, the operator may make an additional deduction for aleas, under the conditions provided for in Article 72 D bis and within the limit of the profit, to a maximum of 500 euros per employee equivalent full time. For the calculation of the average of the results of the previous three years, it is not taken into account the deficit deferrals. » ;
2° After the first preambular paragraph, a sub-item reads as follows:
"When the employee(s) of the operation are employed only on a part-time basis or on a fraction only of the calendar year, the conversion to full-time equivalent results for each employee of the ratio between the number of hours worked for which an expenditure was incurred during the year and 1,820 hours. This conversion is not made if this report is greater than one. The total obtained is rounded to the upper unit. »
II. - The provisions of I apply for the determination of the results of the fiscal years beginning on January 1, 2005.
I. - The general tax code is amended as follows:
A. - Article 220 sexies is amended as follows:
1° I is thus written:
"I. - 1. Film production companies and audio-visual production companies subject to tax on companies that perform the functions of delegated production companies can benefit from a tax credit for the production expenses mentioned in the III corresponding to operations carried out in France for the realization of long-term cinema works or audio-visual works. These works must be approved and benefit from the financial support of the film industry and the audiovisual industry provided for in Article 57 of the Financial Law for 1996 (No. 95-1346 of 30 December 1995).
“2. Do not open the tax credit referred to in 1:
" - the works on the list provided for in Article 12 of the Financial Law for 1976 (No. 75-1278 of 30 December 1975);
" - cinematographic or audiovisual works usable for advertising purposes;
" - information programs, current debates and sports programs, varieties or games;
" - any audiovisual document or program that only includes elements of original creation.
“3. The benefit of the tax credit is subject to compliance by the delegated production companies with social legislation. In particular, it may not be granted to delegated production companies that use work contracts referred to in Article L. 122-1-1 of the Labour Code in order to provide jobs that are not directly related to the production of a specified work. » ;
2° II is thus amended:
(a) The current provisions are grouped under 1;
(b) The first paragraph is as follows:
"The film works mentioned in I belong to the genres of fiction, documentary and animation. These works must be carried out under the following conditions:"
(c) At the 1st and 2nd, after the words: "contributor technicians of creation" and the words: "Council of Europe", are inserted respectively the words "other than the director" and the words: ", from a State party to the European Convention on the Film Coproduction of the Council of Europe";
(d) In the b and c of 2°, the words: "who perform" are replaced by the words: "who do it";
(e) It is completed by a 2 and a 3 as follows:
“2. The audiovisual works mentioned in I belong to the genres of fiction, documentary and animation and meet conditions of duration and cost of production according to the genre to which they belong fixed by decree. These works must be carried out under the following conditions:
« 1° Audiovisual works of fiction and documentary audiovisual works must be carried out mainly with the competition:
“(a) Working technicians of creation other than the director and of workers of production who are either French nationality, or nationals of a Member State of the European Community, a State Party to the European Convention on the Transboundary Television of the Council of Europe or a European Third State with which the European Community has concluded agreements relating to the audiovisual sector, and for which social contributions are paid to the bodies governed by the code of social security. Aliens, other than European nationals mentioned above, having the quality of French residents are assimilated to French citizens;
“(b) Technical audiovisual industries that are established in France and which personally perform the shooting services as well as post-production services;
« 2° Audiovisual works of animation must be carried out mainly with the competition:
“(a) Companions of creative technicians other than the director, as well as collaborators responsible for the preparation and manufacture of animation that are either of French nationality, or nationals of a Member State of the European Community, of a State party to the European Convention on the Transboundary Television of the Council of Europe or of a European Third State with which the European Community has concluded agreements relating to the audiovisual sector, and for which social contributions are paid to the bodies governed by the Aliens, other than European nationals mentioned above, having the quality of French residents are assimilated to French citizens;
“(b) Providers specialized in the preparation and manufacture of animation that are established in France and who perform this work personally;
"(c) Technical audiovisual industries that are established in France and which personally perform post-production services;
« 3° Compliance with the conditions set out in 1° and 2° is appreciated by means of a scale of points assigned to the staff and benefits mentioned in a and b of 1° and a, b and c of 2° divided into groups of professions and activities. This scale is set by decree.
“3. Documentary audiovisual works may be credited when the amount of eligible expenditures incurred for the production of a work is greater than or equal to EUR 2,333. » ;
3° The III is thus amended:
(a) A, B and C become 1, 2 and 3 respectively;
(b) The A is thus modified:
- the first paragraph of the 1st is thus written:
« 1° For fictional film works, documentary film works, audiovisual works of fiction and documentary audiovisual works: "
- the first paragraph of the 2nd is supplemented by the words: "and audiovisual works of animation";
- at 1° and 2°, the word "film" is deleted;
(c) In the C, after the words: "the cinematographic work" are inserted the words: "or the audiovisual work", the reference: "to the II" is replaced by the references: "to the 1 and 2 of the II", the references: "to the 1st and 2nd of the II" are replaced by the references: "to the 1st and 2nd of the 2nd of the II", and after the words:
4° The V is thus written:
"V. - 1. The sum of the tax credits calculated under the same film work cannot exceed 1 million euros.
“2. The sum of the tax credits calculated under the same audiovisual work cannot exceed 1 150 EUR per minute produced and delivered for a fiction or documentary work and 1 200 EUR per minute produced and delivered for an animation work.
“3. In the event of a delegated co-production, the tax credit is granted to each of the production companies proportionally to their share in the exposed expenditures.
“4. When a film and audiovisual work are carried out simultaneously from common artistic and technical elements, the expenses mentioned in the III common to the production of these two works can only be eligible for one tax credit. The expenditures mentioned in the III that are not common to the production of these two works shall be entitled to a tax credit under the conditions set out in this section. »
B. - Section 220 F is amended as follows:
1° The third paragraph is amended to read:
(a) In the first sentence, after the words: "film works" and the words: "the cinematographic work" are inserted, respectively, the words: "or audiovisual" and the words: "or audiovisual", and after the words: "the exploitation visa", are inserted the words: "for cinematographic works or the date of their completion defined by decree for audiovisual works";
(b) In the last sentence, the references: "at the 1st and the 2nd of the II of the article 220 sexies" are replaced by the references: "at the 1st and 2nd of the 1st and 2nd of the II of the article 220 sexies";
2° The fourth paragraph is amended to read:
(a) The words: "of exercise" are replaced by the words "of last exercise";
(b) It is supplemented by the words: "or the share of the tax credit granted in respect of audio-visual works not completed within two years after the end of the last fiscal year for which the tax credit was obtained".
II. - The provisions of the I apply to the expenditures set out for the production of cinematographic or audiovisual works whose views begin on 1 January 2005.
I. - The general tax code is amended as follows:
1° The first paragraph of section 29 is amended as follows:
(a) The words: "and diminished the amount of expenses incurred by the owner on behalf of the tenants" are deleted;
(b) It is supplemented by a sentence as follows:
"It is not taken into account the sums paid by tenants for the charges against them. » ;
2° After the abis of 1° of I of Article 31, are inserted an a ter and a quater so written:
"a ter. The amount of expenses incurred on behalf of the tenant by the owner whose owner was unable to obtain the refund, as of December 31 of the year of the tenant's departure;
"a quater. The provisions for expenses, whether or not included in the forecast budget of the condominium, provided for in sections 14-1 and 14-2 of Act No. 65-557 of 10 July 1965 establishing the status of the condominium of the built buildings, supported by the owner, diminished from the amount of the provisions deducted the previous year that corresponds to expenses covered by the flat deduction provided for in or not deductible; »
3° Section 234 nonies is amended as follows:
(a) II is repealed;
(b) The III is supplemented by an 11° as follows:
« 11° Housing that has been rehabilitated by decree, where this work has been funded at least 15% of its amount by a grant from the National Agency for Habitat Improvement, for the fifteen years following the completion of the work. » ;
4° Article 234 undecies is amended as follows:
(a) In the first paragraph, the words: "under lease" are deleted;
(b) The second paragraph reads as follows:
"These net revenues are the income defined in section 29. »
II. - The provisions of I apply from the taxation of revenues of the year 2004.
The amount of the expenses incurred on behalf of the tenant by the owner, of which he was unable to obtain the refund on the date of the tenant's departure and which was taken into account in determining the property income for the years prior to 2004, is not allowed in deduction.
I. - The general tax code is amended as follows:
1° The second part of Article 150 U is thus amended:
(a) After the words: "European Community", the words are inserted: "or 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) The words: "and to" are replaced by the words: "to double";
(c) It is supplemented by the words: ", and that it has the free disposition of the property at least since January 1 of the year preceding that of this assignment";
2° In the second sentence of the I of Article 150 UB, the words: "are not taken into account the immovables assigned by the company to its own industrial, commercial, agricultural or non-commercial operation" are replaced by the words: "are considered to be immovable property companies whose assets are, at the close of the three years preceding the assignment, constituted for more than 50% of its actual value
3° Section 150 VB is amended as follows:
(a) In the last sentence of the first paragraph of the I, the words: "worn on the day of the reduced transfer, if any, of the slaughter referred to in section 764 bis" are replaced by the words: "retention for the determination of transfer rights free of charge";
(b) I is supplemented by a sub-item:
"In the event of a transfer of property or a right referred to in Articles 150 U to 150 UB, whose property rights are dismembered as a result of a succession made before 1 January 2004, the acquisition price is determined by applying the scale provided for in Article 669, valued at the date of the assignment. » ;
(c) At the 4th of the II, the words: ", of renovation" are deleted;
(d) In the second sentence of 4° of II, the words: "a good" are replaced by the words: "a building built";
(e) At 5° of II, the words: "imposed by local authorities or their groupings as part of the land occupancy plan or the local urban planning plan" are deleted;
4° Part II of Article 150 VF is supplemented by a paragraph as follows:
"The income tax for the surplus-value owed by partners who are not taxably domiciled in France or whose head office is located outside France is paid by the company or group on the terms and conditions set out in section 244 bis A."
5° Section 200 B is supplemented by a sentence as follows:
"They are imposed at the rate of one third when they are due:
"a. By associates of companies or groups whose headquarters are located in France and which fall under Articles 8 to 8 ter, which are not taxably domiciled or do not have their head office 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 to combat tax evasion or fraud.
“b. By associates legal entities of companies or groups whose headquarters is located in France and which fall under Articles 8 to 8 ter, which are taxed domiciled in another 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 convention that contains an administrative assistance clause to combat tax evasion or fraud. » ;
6° Article 244 bis A I is amended as follows:
(a) In the first paragraph, the words: "and legal persons or organizations, regardless of the form, whose head office is located outside France" are replaced by the words: "legal persons or organizations, whatever the form, whose head office is located outside France and the companies or groups whose head office is located in France and which fall under articles 8 to 8 ter in the proratomica of social rights held by non-France
(b) In the first sentence of the first paragraph, after the words: "unlisted shares of companies whose assets are", are inserted the words: ", at the close of the three years preceding the assignment,";
(c) In the second paragraph, after the words: "European Community", the words are inserted: ", or 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,"
(d) In the third paragraph, the words: "the terms defined in Articles 150 V to 150 VE" are replaced by the words: "the terms defined in I and 2° to 6° of II of Article 150 U, in III of the same Article when they apply to nationals of a Member State of the European Community or of another State party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance that contains
II. - The Social Security Code is amended as follows:
1° Section L. 136-7 is amended as follows:
(a) In the first paragraph of the II, the words: "planned in the I" are replaced by the words: "planned in the first paragraph of the I", and in the V, the words: "targeted in the I" are replaced by the words: "targeted in the first paragraph of the I and the ";
(b) It is complemented by a VI as follows:
"VI. - The contribution to the surplus-values referred to in the second paragraph of I shall be seated, controlled and recovered under the same rules and under the same security rights, privileges and sanctions as income tax. » ;
2° In the second paragraph of Article L. 245-15, the words "The provisions of III, IV and V" are replaced by the words "The provisions of III to VI".
III. - In the I of Article 16 of Order No. 96-50 of 24 January 1996 on the reimbursement of social debt, the words "planned in II" are replaced by the words "planned in V and VI".
IV. - In the second paragraph of Article 1600-0 I of the General Tax Code, the words "scheduled in II" are replaced by the words "scheduled in V and VI".
V. - At the 3rd of Article 19 of Act No. 2004-626 of 30 June 2004 on solidarity for the autonomy of older persons and persons with disabilities, after the words: "as provided for in Article 125 A of the General Code of Taxes" are inserted the words: ", to the surplus-values referred to in I of the same Article L. 136-7, for the assignments made on 1 July 2004".
VI. - The provisions of Article 72 IV of Act No. 2004-810 of 13 August 2004 relating to health insurance are applicable as of 1 January 2004.
VII. - The provisions of Act No. 76-660 of 19 July 1976 on the imposition of surplus-values and the creation of a lump-sum tax on precious metals, jewellery, art, collection and antiques are repealed with the exception of those provided for in section 8, VII and VIII of section 9 and sections 10 to 13 of that Act.
VIII. - The provisions set out in a 1°, c and e of 3° and c of 6° of I shall apply for the taxation of the surplus-values made during the assignments in an expensive capacity effective 1 January 2004.
The provisions of b of 3° of I apply for the taxation of surplus-values made during the assignments of usufruct in an expensive capacity effective January 1, 2004. They apply for the imposition of surplus-values made during the assignments of the cost-effective nue-property effective January 1, 2005.
The other provisions of the I and the VII apply to the taxation of surplus-values made in the case of onerous assignments effective January 1, 2005.
The second paragraph of Article L. 871-1 of the Social Security Code is supplemented by a sentence as follows:
"They also provide for the total or partial exclusion of the overtaking of fees on the rate of the acts and consultations referred to in 18° of Article L. 162-5. »
I. - Section 238 quaterdecies of the General Tax Code is amended as follows:
1° The I is completed by a 4° as follows:
« 4° The assignor must not be in one, at least, of the following situations:
“(a) The assignor, his spouse, the partner to which he is bound by a civil pact of solidarity defined in Article 515-1 of the Civil Code, their ascendants and descendants, their brothers and sisters together, directly or indirectly, hold more than 50% of the voting rights or rights in the social benefits of the society, the legal person or the transferring group;
“(b) The assignor exercises, in law or in fact, directly or indirectly, the effective direction of the corporation, the corporation or the transferee group. » ;
2° After I, it is inserted an Ibi as follows:
"I bis. - The exemption provided for in I shall be questioned if the transferor is to be in any of the situations referred to in 4° of I at any time during the three years following the completion of the assignment. »
II. - The provisions of I apply to transfers between January 1 and December 31, 2005.
I. - Section 1600 of the General Tax Code is amended as follows:
1° In the first paragraph of I, after the words: "Commercial and Industry Chambers", the words are inserted: "and the contributions allocated by the latter according to the terms fixed by decree to the regional chambers of commerce and industry and to the assembly of the French Chambers of Commerce and Industry";
2° The first seven paragraphs of II are replaced by two sub-items:
"Commercial and industry chambers other than regional chambers of commerce and industry vote annually the tax rate referred to in I. This rate cannot exceed that of the previous year.
"However, for chambers of commerce and industry that have adhered to a regional master plan as defined by law, this rate may be increased in a proportion that cannot exceed that established annually by law. When the 2004 rate set out in the V of section 53 of the Corrigendum Finance Act for 2004 (No. 2004-1485 of 30 December 2004) is below the average rate of the same year at the national level for all chambers of commerce and industry, the rate of the taxation year so determined may also, within the five years following that of the adoption of the deliberation of the board approving the regional master plan, be » ;
3° The IV is thus written:
"IV. - 1. A Chamber of Commerce and Industry created by dissolution of two or more chambers of commerce and industry votes the tax rate referred to in I from the year following that of its creation.
"The voting rate cannot exceed, for the first year following that of the creation of the Chamber of Commerce and Industry, the average rate of the additional tax to the professional tax of the dissolved chambers of commerce and industry found in the previous year, weighted by the relative importance of the bases of these chambers and increased, if any, under the conditions set out in the second paragraph of II.
"The new rate applies to the territory of all disbanded chambers of commerce and industry from the year following that of the creation of the chamber of commerce and industry when the least imposed room rate was, the previous year, equal to or greater than 90% of the most imposed room rate. When the rate was equal to or greater than 80% and less than 90%, the difference between the applicable rate in each Chamber of Commerce and Industry and the new room rate is reduced by half in the first year and deleted in the second year. The reduction shall be effected by third parties where the rate was equal to or greater than 70% and less than 80%, by quarter when it was equal to or greater than 60% and less than 70%, by fifth when it was equal to or greater than 50% and less than 60%, by sixth when it was equal to or greater than 40% and by seventh when it was equal to or greater than 30% and less than 40%, by eighth when it was equal to or greater than 10%.
"However, the chambers decide on their dissolution and the creation of a new chamber may, within the framework of the consistent deliberation of their respective general assemblies, decrease the duration of the reduction period of the rate deviations resulting from the above provisions without the latter being less than two years.
“2. In the event of the creation of a new chamber of commerce and industry during a period of reduction of the rate deviations resulting from a creation prior to the dissolution of the chambers, the new chamber of commerce and industry shall determine the rate of the tax referred to in I, for the first year following that of its creation, within the limit of the average rate of the additional tax to the professional tax of the room of the preceding room of profit or
“The provisions of the third and fourth paragraphs of 1 shall apply. However, for the purposes of these provisions, the actual rates applied in the territory of dissolved chambers of commerce and industry whose rates were the subject of a process of reduction of deviations are taken into account.
“3. For the Chambers of Commerce and Industry applying in 2004 of the IV in its drafting in force before the publication of the Corrigendum Financial Act for 2004 referred to above, the difference between the rate of the additional tax to the occupational tax passed by the Chamber of Commerce and Industry from the dissolution of one or more chambers and the rate of that tax applied in 2004 on the territory of the dissolved chambers is reduced, each year, by equal shares
"For the purposes of the first paragraph, the rate applied in 2004 is that which is the result of the provisions of 2 of IV in its drafting in force before the publication of the Corrigendum Financial Act for 2004 referred to above. » ;
4° III and VI are repealed.
II. - Part IV of Article 29 of the Financial Law for 2003 (No. 2002-1575 of 30 December 2002) is supplemented by a paragraph thus written:
"From 2005, the sampling referred to in the first paragraph is equal to the one carried out in 2004 updated, each year, according to the value index of the total gross domestic product as estimated in the economic projection annexed to the year's draft finance law. »
III. - Section 1639 A of the General Tax Code is amended as follows:
1° I is supplemented by a sub-item:
"For the determination of rates by the Chambers of Commerce and Industry in accordance with the provisions of section 1600, the tax services shall communicate to the Chambers of Commerce and Industry the forecast amount of the occupational tax bases retained for the establishment of the tax provided for in the above-mentioned section and the tax rates of the previous year as well as the amount of the levy of the previous year provided for in section 29 of the Financial Act for 2003 (December 30, 2002) ( If this communication does not intervene until March 15, notification to tax services of rate decisions is made within fifteen days of the communication of this information. » ;
2° In III, after the words: "and their groupings," the words are inserted: "through the authority of the State responsible for their guardianship for the chambers of commerce and industry."
IV. - The provisions of 1° of I, the second paragraph of 2° of I, 3° and 4° of I and III apply as of 2005.
V. - For the year 2005, the rate of the previous year of the tax provided for in section 1600 of the General Tax Code is that derived from the report found between, on the one hand, the product arrested by the Chamber of Commerce and Industry for 2004, plus, where applicable, the amount deferred for that same year in accordance with the III of the same section in its drafting in force before the publication of the bases of this Act and, on the other hand, the profit
However, when the bases of the year 2005 are lower than the bases imposed for the benefit of the Chamber of Commerce and Industry in 2004 or increase in a proportion that does not exceed 1.5 per cent, this rate is corrected in inverse proportion to the variation in the bases observed between 2004 and 2005; the corrected rate can be increased within 1.5 per cent.
In the first paragraph of 1° bis of Article 1382 of the General Code of Taxes, after the words: "contracts of partnership" are inserted the words: ", contracts entered into under Article L. 34-3-1 of the Code of the State Field,".
I. - The general tax code is amended as follows:
1° After Article 1382 B, it is inserted an article 1382 C thus drafted:
"Art. 1382 C. - Territorial authorities and public institutions of inter-communal cooperation with clean taxation may, by deliberation taken under the conditions provided for in Article 1639 A bis, exemption from land tax on built properties, on the part of which they are entitled, buildings or parts of buildings that belong to institutions participating in the public hospital service and that are assigned to the medical activities of the health cooperation groups referred to in Article L. 6133-1 of the Public Health Code that are among their members at least one institution or public body.
"In order to benefit from this exemption, the owner must, before 1 January of the first year for which the exemption is applicable, issue a declaration to the tax service of the location of the property with all the elements allowing their identification. » ;
2° Au b du 2 du II de l'article 1639 A quater, after the reference: "1382 B", is inserted the reference: "1382 C,".
II. - The provisions of I shall apply on the basis of the 2005 taxation.
For the purposes of these provisions under 2005, the deliberations referred to in the first paragraph of Article 1382 C of the General Tax Code must be entered before 31 January 2005 and the declaration provided for in the second paragraph of that article must be signed before 15 February 2005.
An exceptional increase of up to EUR 7 for the benefit of the business chambers of Guadeloupe, Martinique, Guyane and La Réunion was recovered, in 2005, from the subject-matter of the fixed tax charge set out in section 1601 of the General Tax Code. This increase is recovered under the same conditions as this right.
Article 1518 bis of the General Tax Code is supplemented by one of the following:
"y. As of 2005, to 1.018 for unbuilt properties, to 1.018 for industrial buildings not falling under section 1500 and for all other built properties. »
I. - 5 of Article 199 undecies A of the General Tax Code is amended as follows:
1° In the first sentence, the words "the limit of EUR 1,750" are replaced by the words "the limit of EUR 1,800";
2° The second sentence is replaced by two sentences as follows:
"This limit is noted annually, as of January 1, in the same proportion as the four-quarter average change in the national index that measured the cost of construction published by the National Institute of Statistics and Economic Studies. The above average is that of the last four indices known as November 1 preceding the reference date. »
II. - The provisions of I apply to overseas investments effective January 1, 2005.
Article L. 1615-7 of the General Code of Territorial Communities is supplemented by a paragraph to read as follows:
"When the work is carried out on the basis of preparatory studies conducted in 2003, by a territorial authority or a public intercommunal cooperation institution other than the one that has completed the studies, pre-study expenses are eligible for the value-added tax compensation fund. »
The Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) is amended as follows:
1° Article 76 A VI is thus written:
"VI. - When the show gives rise to a right of entry, the entrepreneur, who is responsible for the ticketing, declares to the National Centre for Song, Varieties and Jazz the right of entry that he has collected according to a form conforming to a model of declaration established by the latter, no later than the last day of the third month following the representation.
"When the show does not give rise to a right of entry, the entrepreneur who cedes the show declares, under the same conditions of form and time, to the National Centre for Song, Varieties and Jazz, the amounts he has collected in return for the sale or concession of the right of exploitation of the show.
"In the fifteen days after the receipt of the declaration, the National Centre for Song, Varieties and Jazz proceeds to the liquidation of the tax and addresses to the debtor a notice of the amounts payable. He's covering the tax.
"The payment deadline is set on the last day of the month following the date of issuance of this notice.
"The tax is not recovered when the amount accumulated on the calendar year due by the debtor is less than EUR 80. » ;
2° The second paragraph of Article 77 A VII is supplemented by two sentences as follows:
"A debit representing the collection costs is made for the benefit of the state's general budget on the amounts recovered by the Treasury accountants. Its rate is set by order of the Minister responsible for the budget within 5%. »
The first sentence of the third paragraph of Article L. 541-10-1 of the Environmental Code is replaced by two sentences as follows:
"The contribution in kind is based on the principle of volunteering public intercommunal cooperation institutions ensuring the disposal of waste. It consists of the provision of communication spaces for the benefit of inter-communal cooperation institutions that ensure the disposal of household wastes that wish. »
Section L. 2224-13 of the General Code of Territorial Communities is amended as follows:
1° The second paragraph is supplemented by a sentence as follows:
"Transport, sorting or storage operations at the junction of the collection and processing may be integrated into either of these two missions. » ;
2° After the first sentence of the third preambular paragraph, a sentence is inserted as follows:
"Transport, sorting or storage operations at the junction of the collection and processing may be integrated into either of these two missions. »
Article L. 1617-5 of the General Code of Territorial Communities is supplemented by sixteen sub-items as follows:
« 5° The recovery by direct accountants of the Consolidated Revenue Fund of any securities made enforceable under the conditions set out in this section may be provided by opposition to third-party holders who hold funds on behalf of debtors, who are indebted to them or pay them.
"The direct accountants of the Treasury responsible for the recovery of these securities may proceed by opposition to third-party holders when the amounts due by a debtor to the same accounting position are greater than an amount, fixed by decree in the Council of State, for each of the categories of third-party holders.
"The public accountant responsible for recovery shall notify the debtor of this opposition at the same time as it is addressed to the third party holder.
"The opposition to third-party holders shall have the immediate effect of attribution, as provided for in article 43 of Act No. 91-650 of 9 July 1991 on the reform of civil enforcement procedures, the amounts seized available for the benefit of the community or local public institution creditor to the amounts for which the opposition is exercised.
"Unfortunately, funds must be returned within 30 days after the receipt of the opposition by the third party holder of the collection accountant.
"The opposition to third-party holders may be exercised on conditional or term receivables: in this case, the funds are paid to the public accountant for recovery when these claims become payable.
"When the same person is simultaneously the recipient of several oppositions to third-party holders established on behalf of the same debtor, it shall, in the event of insufficient funds, execute these oppositions in proportion to their respective amounts.
"If the funds held or due by the third-party holder are unavailable in his or her hands, the third-party holder must notify the recovery accountant upon receipt of the opposition.
"The opposition disputes are introduced and instructed under the conditions set out in 1° and 2° of this article.
« 6° Treasury direct accountants responsible for the recovery of a seated receivable and liquidated by a territorial authority or public institutions may obtain without the professional secrecy being opposed to them, the information and information necessary to carry out this mission.
"This right of communication is exercised regardless of the support used to preserve this information or information.
"The information and information provided to the accountants referred to in the first paragraph is those relating to the civil status of the debtors at their domicile, the name and address of their employer and the establishments or organizations to which a deposit account is opened on their behalf, on the name and address of the organizations or individuals holding funds and values on their behalf, on the registration of their vehicle.
"This information and information may be sought from local authorities and their local public institutions, government and public enterprises, social security institutions and organizations, as well as organizations or individuals providing legal, financial or accounting services, or the possession of assets or funds on behalf of debtors.
« 7° When the debt referred to in the 5th is greater than the amount referred to in the second paragraph of the 5th and the direct accountant of the Treasury is authorized by statutory or regulatory provisions to proceed with the forced recovery of a debt, the accountant must, prior to the implementation of the opposition to third-party holders, request a judicial officer to obtain from the debtor, within a period fixed by decree in the Council of State, that he or she acquires his or her hands.
"In this case, recovery costs are paid directly by the debtor to the judicial officer.
"The amount of fees charged by the judicial officer is calculated by applying a proportional rate to the amount of the amounts recovered, set by a joint order of the Minister of Economy, Finance and Industry and the Minister of Justice. »
Before the last paragraph of Article L. 2313-1 of the General Code of Territorial Communities, it is inserted a paragraph as follows:
"The municipalities and their groupings of 10,000 inhabitants and more having instituted the removal tax of domestic garbage in accordance with sections 1520, 1609 bis, 1609 quater, 1609 quinquies C, 1609 nonies A ter, 1609 nonies B and 1609 nonies D of the General Tax Code and which provide at least the collection of household wastes trace in a special statement annexed to the budget documents, »
Article L. 1615-2 of the General Code of Territorial Communities is supplemented by a paragraph as follows:
"Territorial authorities and their groupings also benefit from the responsibilities of the Value-Added Tax Compensation Fund for the investment expenditures made on property owned by the Conservatoire de l'espace littoral et des rivages lacustres on 1 January 2005. Only allow the funds to be allocated the investment expenditures made by the territorial authorities or their groupings that have entered into a convention with the Conservatory of Lands and Lake shores, including the equipment to be carried out, the technical programme of work and the financial commitments of the parties. »
After the fourth paragraph of Article L. 2333-76 of the General Code of Territorial Communities, a sub-paragraph is inserted as follows:
"By derogation from the provisions of the first paragraph of this Article, municipalities that adhere to, for the entire jurisdiction provided for in Article L. 2224-13, a joint union may decide to establish and collect the royalty on their own account, by setting out the pricing arrangements themselves, in the event that the joint union would not have instituted it before July 1st of a year to be applicable from the following year; where the joint union subsequently decides to introduce the royalty or tax provided for in section 1520 of the general tax code, the deliberation by the union does not apply in the territory of the municipality unless the latter reports its deliberation. »
Before the last paragraph of Article L. 2333-76 of the General Code of Territorial Communities, a paragraph is inserted to read as follows:
"This tariff may, due to habitat characteristics, include a fixed portion that does not exceed non-proportional costs and provide, for residences made in flagary vertical habitat, a total royalty calculated on the basis of the number of residents or mass of waste produced in volume or by weight. The legal or physical person responsible for the management of the residence is then considered to be the user of the public service and makes the distribution of the overall fee between households. »
I. - Section 1521 of the General Tax Code is amended as follows:
1° The last paragraph of II is deleted;
2° The III is supplemented by a 4 drafted as follows:
“4. Unless the municipalities or legislative bodies of their groupings are deliberately deliberate, the premises located in the part of the municipality where the garbage removal service is not operated are exempt from the tax. »
II. - In the first and second paragraphs of 1 of Article 1639 A bis of the same code, the words "in 1 and 2 of the III of Article 1521" are replaced by the words "in the III of Article 1521".
I. - Article 1639 III A bis of the General Tax Code is supplemented by a paragraph to read:
"The provisions of the first and second preambular paragraphs are also applicable to joint unions resulting from a merger pursuant to Article L. 5711-2 of the General Code of Territorial Communities. »
II. - After the first paragraph of Article L. 2333-76 of the General Code of Territorial Communities, two paragraphs are inserted:
"The public inter-communal co-operation institution resulting from the merger pursuant to section L. 5211-41-3 or the joint union originating from the merger pursuant to section L. 5711-2 shall take the deliberation of the domestic garbage removal fee before March 1 of the year following that of the merger.
"In the absence of deliberation, the applicable regime for the removal of domestic garbage in the territory of public inter-communal co-operation institutions or joint unions that have been the subject of the merger or in the territory of the municipalities included in the scope of the public establishment resulting from the merger is maintained the year following that of the merger. For the purposes of these provisions, the public inter-communal co-operation institution or the joint union originating from the merger shall receive the royalty in place of public inter-communal co-operation institutions or joint unions that have been the subject of the merger. »
In section L. 5211-21-1 of the General Code of Territorial Communities, after the words: "Tourist competence" are inserted the words: "or public establishments referred to in sections L. 5211-21 and L. 5722-6 perceiving the residence tax or the lump sum tax".
Article L. 5211-30 of the General Code of Territorial Communities is amended as follows:
1° The last paragraph of the 1st is supplemented by the words: "or the III of Article 2 of Law No. 94-1131 of 27 December 1994 concerning the taxation status of Corsica";
2° The last paragraph of 1° bis is supplemented by the words "or III of Article 2 of Act No. 94-1131 of 27 December 1994 referred to above."
I. - After the 3° ter of Article 1469 of the General Code of Taxes, it is inserted a 3° quater as follows:
« 3° quater The cost of a disposed property is not changed when it is attached to the same property before and after the assignment and when, directly or indirectly:
"a. the transferee enterprise controls the transferor business or is controlled by it;
"b. or both companies are controlled by the same company. »
II. - The provisions of I apply to property transferred after January 1, 2004.
III. - For the purposes of the provisions of I and II in the event of the establishment or change of operator in the year 2004, corrective declarations of professional tax bases must be filed before 1 May 2005.
I. - The second part of the V of Article 1609 nonies C of the General Tax Code is amended as follows:
1° The first sentence is as follows:
"The award of compensation is equal to the product of professional tax collected by it the year before that of the institution of the rate of community professional tax reduced from the net cost of the transferred expenses calculated under the conditions defined in IV; the amount collected in the same year in respect of the share of the lump sum set out in section L. 2334-7 of the general code of the territorial authorities corresponding to the amount previously paid under section I of the D of section 44 of the financial law for 1999 (no. 98-1266 of 30 December 1998), of the compensation provided in section 26 of the financial law for 2003 (no. 2002-15 » ;
2° It is added a paragraph to read:
"However, when a municipality ceases to belong to a public inter-communal cooperation institution applying the tax regime of this section to join another public inter-communal cooperation institution that has applied the same tax regime, the product of professional tax is increased by the amount collected, the year of this amendment, by the public inter-communal cooperation institution to which it ceases to belong, as the share of the compensation provided for in section 52 » :
II. - The provisions of I apply as of 2005.
III. - The twelfth paragraph of Article L. 2531-13 of the General Code of Territorial Communities is deleted.
I. - In the third of section 1636 B by the general tax code, the words: "as well as the compensation provided for in the D of section 44 amended of the Financial Act for 1999, No. 98-1266 of 30 December 1998, paid for the preceding year in return for the elimination of the share of salaries and remuneration referred to in 1 of the I of the A of section 44 referred to in the tax base to in the occupational tax, They are increased from the amount collected the previous year in respect of the share of the lump-sum amount provided for in section L. 2334-7 of the general code of territorial authorities or, if applicable, in respect of the share of the compensation amount provided for in section L. 5211-28-1 of the same code, corresponding to the amount previously paid under section 44 D I of the Financial Act for 1999 (n° 98-1266 of December 1998).
II. - The provisions of I are applicable as of 2005.
A. - Section 1638-0 bis of the General Tax Code is amended as follows:
I. - I is amended as follows:
1° The first sentence of the first paragraph is supplemented by the words: ", except deliberation of the community council opting for the regime provided for in article 1609 nonies C, ruling by a simple majority of its members, taken no later than December 31 of the year of the merger. » ;
2° Two subparagraphs are added:
"When the public inter-communal co-operation institution derived from the merger opts for the regime set out in I of section 1609 nonies C, the rate of professional tax it votes in the first year cannot exceed the average rate of professional tax found in the previous year in the member communes, weighted by the relative importance of the bases of these communes. The weighted average rate takes into account the products collected by pre-existing public intercommunal cooperation institutions.
"From the second year following that of the merger, the rates of the public institution of intercommunal cooperation derived from the merger are fixed pursuant to Article 1636 I B sexies if it falls under the additional taxation regime and pursuant to Article 1636 B II, III and IV decies if it falls under the regime provided for in Article 1609 nonies C."
II. - The second is thus modified:
1° The first sentence of the first paragraph is supplemented by the words: ", except deliberation of the community council opting for the regime provided for in article 1609 nonies C, ruling by a simple majority of its members, taken no later than December 31 of the year of fusion";
2° Two subparagraphs are added:
"When the public inter-communal co-operation institution derived from the merger opts for the regime set out in I of section 1609 nonies C, the rate of professional tax it votes in the first year cannot exceed the average rate of professional tax found in the previous year in the member communes, weighted by the relative importance of the bases of these communes. The weighted average rate takes into account the revenues collected by pre-existing public intercommunal cooperation institutions and the basis for their benefit to the area professional tax.
"From the second year following that of the merger, the rates of the public institution of intercommunal cooperation derived from the merger are fixed outside the zone under the conditions set out in I of section 1636 B sexies; in the area and in the case where the public institution of intercommunal cooperation falls under the regime provided for in I of section 1609 nonies C, the rate of professional tax is fixed under II, III and IV. »
III. - The III is thus modified:
1° 1 is supplemented by a sub-item:
"From the second year following that of the merger, the rate of professional tax of the public intercommunal cooperation institution is fixed in accordance with II, III and IV of section 1636 B decies. » ;
2° The second paragraph of the second paragraph is supplemented by a sentence as follows:
"The following years, the rates are fixed under the conditions set out in the third paragraph of the second paragraph of Article 1609 nonies C."
B. - The provisions of A are applicable from 2005.
However, for 2005, the deliberations referred to in 1° of I and II of A may be taken until 31 January 2005.
I. - In the last paragraph of IV bis of Article 6 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986), the words: ", of the D of Article 44 of the Financial Law for 1999 (No. 98-1266 of 30 December 1998), of Article 11 of the Financial Law for 2000 (No. 2000-656 of 13 July 2000)" are deleted, and it is added:
"This item shall be increased for municipalities, departments and groups of municipalities with a specific taxation of the amount collected in the preceding year, respectively, by the share of the lump sum set out in section L. 2334-7 of the general code of territorial authorities, on the part of the lump sum set out in section L. 3334-3 of the same code and the share of the compensation set out in section L. »
II. - The provisions of I apply as of 2005.
I. - In the third paragraph of the third paragraph of Article 9 of the Financial Law for 1993 (No. 92-1376 of 30 December 1992), the words: ", plus the compensation provided for in Article 11 of the Financial Law for 2000 (No. 2000-656 of 13 July 2000) and 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 two sentences as follows:
". For departments, this product is increased by the amount collected the previous year for the portion of the lump sum amount provided for in Article L. 3334-3 of the general code of territorial authorities corresponding to the amount previously paid under Article 44 D of the Financial Act for 1999 (No. 98-1266 of 30 December 1998). For the regions, this product is increased from the amounts collected in 2003 pursuant to the I of the D of Article 44 referred to above and the 1 of the III of Article 29 of the Financial Act for 2003 (No. 2002-1575 of 30 December 2002) as well as Article 11 of the Rectificative Financial Act for 2000 (No. 2000-656 of 13 July 2000), indexed, each year between 2004 and the year before that in respect of »
II. - The provisions of I apply as of 2005.
I. - Article 54 I of the Financial Law for 1994 (No. 93-1352 of 30 December 1993) is amended as follows:
1° In the first paragraph, the words: "increased in the amount of compensation provided for in the D of section 44 of the Financial Act for 1999 (No. 98-1266 of 30 December 1998)" are deleted and a sentence added to that statement:
"For the purposes of this provision to municipalities, departments, groups of municipalities with a specific taxation and departmental funds of the occupational tax, the proceeds of the general duties of the occupational tax shall be greater than the amount collected the previous year in respect of the share of the fixed amount provided for in section L. 2334-7 of the general code of the territorial authorities, on the part of the lump sum provided for in section L. 3334-3 » ;
2° In the third paragraph, the words: ", increased by the amount of compensation provided for in I of section 44 of the Financial Law for 1999 (No. 98-1266 of 30 December 1998) which was paid to them, for the year before the year in which the compensation is to be paid" are deleted, and it is added a sentence as follows:
"These products are increased under the conditions set out in the first paragraph. » ;
3° In the fourth paragraph, the words: ", plus the amount of compensation provided for in Article 11 of the Corrigendum Financial Act for 2000 (No. 2000-656 of 13 July 2000) and the amount of compensation provided for in Article 44 D of the Financial Act for 1999 (No. 98-1266 of 30 December 1998), which was paid to them that same year" are deleted, and a sentence added:
"This product is increased under the conditions set out in the first paragraph; However, for the regions, it is also increased from the amount collected in 2003 under section 11 of the Corrigendum Financial Act for 2000 (No. 2000-656 of 13 July 2000) indexed, each year between 2004 and the year prior to the year in which compensation is to be paid, in accordance with the terms and conditions for the lump-sum allocation referred to in section L. 4332-7 of the General Code of Territorial Communities. »
II. - The provisions of I apply as of 2005.
Article 154 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities is amended as follows:
1° At 2° of A, after the words: "(n° 2002-1575 of 30 December 2002), the words ", the IVs and Vs of Article 22 of the Financial Law for 2004 (n° 2003-1311 of 30 December 2003)" are inserted;
2° At the end of the first paragraph of the B, the words "as well as the II of section 26 of the above-mentioned Financial Law for 2003" are replaced by the words: "the II of section 26 of the above-mentioned Financial Law for 2003 and the V of section 22 of the aforementioned Financial Law for 2004.
Before the last paragraph of section 1518 B of the General Tax Code, it is inserted a paragraph as follows:
"With the exception of the provisions of the preceding paragraph, for the transactions referred to in the first paragraph made effective 1 January 2005 of the resumption of capital assets of a business subject to a judicial recovery procedure in accordance with Article L. 621-1 of the Commercial Code, the rental value of tangible capital assets cannot, during the proceedings and within two years after the closure of the transaction, be less than 50% of its amount before the transaction. »
I. - The general tax code is amended as follows:
1° Article 1638 is supplemented by a III as follows:
"III. - The decision to merge municipalities taken by the representative of the State in the department produces its tax effects from the following year only on the condition that it intervenes before October 1 of the year. »
2° After article 1638, an article 1638-00 bis is inserted as follows:
"Art. 1638-00 bis. - The decree of splitting of municipalities taken by the representative of the State in the department produces its tax effects from the following year only on the condition that it intervenes before October 1 of the year.
"When the Scission Order comes after September 30, but no later than March 31 of the following year, the decisions relating to the rates to be taken under this last year in accordance with Article 1639 A must be the subject of concordant deliberations of the municipal councils of the municipalities from the split. If not, the taxes are recovered according to the decisions made by the pre-existing municipality under the previous year. »
II. - The provisions of I apply to transactions made effective January 1, 2005.
I. - The general tax code is amended as follows:
1° The III of Article 256 is supplemented by a paragraph as follows:
"For the purposes of this III, the transfer, within the meaning of the provisions of the first paragraph, of natural gas or electricity to another Member State for the purposes of a delivery of which the place is located therein, in accordance with the provisions of Article 8 (d) and (e) of Council Directive 77/388/EEC of 17 May 1977, in respect of the harmonization of taxes on Member States - Common Value Added Tax System: Uniform plate. » ;
2° The second part of Article 256 bis is supplemented by a paragraph as follows:
"It is not assimilated to an intra-community acquisition the allocation in France of natural gas or electricity from another Member State for the purposes of a taxable delivery under the conditions referred to in Article 258 III; » ;
3° Section 258 is supplemented by a III as follows:
"III. - The place of delivery of natural gas or electricity is located in France:
"a. when consumed in France;
"b. in other cases, where the purchaser has in France the seat of his economic activity or a permanent establishment for which the goods are delivered or, failing that, his domicile or habitual residence. » ;
4° After the 12th of the article 259 B, it is inserted a 13° so written:
"13° access to electricity or natural gas transmission and distribution networks, transporting through these networks and all other services directly linked to it. » ;
5° In the first paragraph of Article 275, the words: "or a delivery of which the place is located in the territory of another Member State of the European Community pursuant to the provisions of Article 258 A" are replaced by the words: ", to a delivery of which the place is located in the territory of another Member State of the European Community pursuant to the provisions of Article 258 A or to a delivery located outside France"
6° After the 2 quater of Article 283, it is inserted a 2 quinquies as follows:
"2 quinquies. For deliveries referred to in Article 258 III, the tax is paid by the purchaser who has an identification number to the value added tax in France when the supplier is established outside France. » ;
7° 5 of section 287 is amended as follows:
(a) After the words: "of the European Community", the words are inserted: " deliveries of natural gas or taxable electricity on the territory of another Member State of the European Community";
(b) In b, the words: "Article 258 B and" are replaced by the words: "Article 258 B," and the same b is supplemented by the words: "and deliveries of natural gas or electricity for which the purchaser is designated as the tax debtor in accordance with the provisions of the 2 quinquies of the latter Article";
8° The second paragraph of Article 289 A is supplemented by the words: "or when they only deliver natural gas or electricity for which the tax is due in France by the purchaser in accordance with the provisions of Article 283 quinquies";
9° Article 291 II is supplemented by a 10° as follows:
« 10° Imports of natural gas or electricity. »
II. - The provisions of I come into force on 1 January 2005.
I. - Section 278 quinquies of the general tax code is amended as follows:
1° The first preambular paragraph is replaced by an I as follows:
"I. - The value-added tax is collected at a rate of 5.50 per cent with respect to purchase, import, intra-community acquisition, sale, delivery, commission, brokerage or in such a way as to:
"a. The devices for persons with disabilities referred to in chapters I and III to VII of Title II and in Part IV of the list of reimbursable products and benefits provided for in Article L. 165-1 of the Social Security Code;
“b. The facilities for persons with disabilities referred to in heading III of the above-mentioned list, or covered under the hospitalization benefits defined in sections L. 162-22-6 and L. 162-22-7 of the same code, the list of which is set by joint order of the Minister for Health and the Minister for Budget;
"c. Special equipment, referred to as technical aids and other equipment, the list of which is fixed by order of the Minister responsible for the budget and which are designed exclusively for persons with disabilities for compensation for serious incapacities. » ;
2° The second to fifth preambular paragraphs are grouped under a II.
II. - The provisions of I apply as of January 1, 2005.
I. - The general tax code is amended as follows:
A. - Article 298 bis is amended as follows:
1° The 1° of the I is thus modified:
(a) The second sentence is supplemented by the words: "before the fifth day of the fifth month following the closing of the fifth month";
(b) It is supplemented by three sentences as follows:
"The option must be formulated before the beginning of the first fiscal year for which it is subscribed. The procedure for exercising this option is set by decree in the Council of State. In addition, agricultural operators must file a declaration between May 5 and the fifth day of the fifth month of that fiscal year for the period between January 1 and the last day before the opening date of the first fiscal year concerned by the option. » ;
2° The 5th of the II is thus modified:
(a) In the second sentence of the first paragraph, the words "and as early as 1 January 1983" are deleted;
(b) The second preambular paragraph reads as follows:
"When the average of the value-added non-tax revenues, calculated over three consecutive annual tax periods, becomes less than EUR 46,000, farmers may cease to be subject to the simplified plan effective January or the first day of the next fiscal year, provided that they report to the tax service before February 1 or before the first day of the second month of the fiscal year and that they did not benefit, » ;
3° The III is thus amended:
(a) The first paragraph is deleted;
(b) The second preambular paragraph reads as follows:
"The terms and conditions of the option mentioned in the second paragraph of the I are set by decree in the Council of State. This decree may include the identification or marking of animals and the maintenance of accounting for them. » ;
4° In the III bis, the words: "the calendar year" are replaced by the words: "the annual tax period";
5° In IV, the words "third paragraph" are replaced by the words "fourth paragraph".
B. - Sections 298 bis A and 298 bis B are repealed.
C. - Section 302 bis MB is amended as follows:
1° II is supplemented by a sentence as follows:
"It is also sitting on the turnover mentioned on the declaration provided for in the last sentence of 1° of I of Article 298 bis. » ;
2° The second preambular paragraph of the third is as follows:
"The debts whose variable portion of the contribution due under the years 2003, 2004 and the tax periods beginning in 2005, 2006, 2007 and 2008 are greater than 20% respectively for the years 2003, 2004 and the tax periods beginning in 2005 and 40%, 60% and 80% for the tax periods beginning in 2006, 2007 and 2008, to the total of the amounts paid for the year 2002 under the prescribed taxes established by decree-1299 » ;
3° The IV is thus amended:
(a) The first is thus written:
« 1° On the annual declaration referred to in 1° of I of section 298 bis, for agricultural operators taxed on value added under the simplified regime referred to in that section. When it is paid on the statement referred to in the last sentence of 1° of 1 of the above-mentioned article, the lump-sum portion and the threshold of EUR 370,000 referred to in the first paragraph of III and the amounts beyond which the tax due is capped under the second paragraph of said III are adjusted pro rata temporis; » ;
(b) At 2°, the words "third paragraph" are replaced by the words "fourth paragraph";
(c) At 3°, the words "or exercise" are replaced by the words "or first quarter of the fiscal year".
D. - Article 1693 bis is amended as follows:
1° I is thus modified:
(a) After the first preambular paragraph, a sub-item reads as follows:
"The tax is also payable in the light of the declaration provided for in the last sentence of 1° of I of section 298 bis and is paid at the time of the filing of the latter, if any, under the amount paid for the period covered by that declaration. » ;
(b) In the third paragraph, the words: " provided that they do not benefit from the franchise regime provided for in section 298 bis A" are deleted;
2° The III is thus written:
"III. - When making use of the option provided for in Article 73, II, agricultural operators must file a declaration for the period between the first day of the previous fiscal year and the last day before the opening date of the new fiscal year between the fifth day of the fifth month of the previous fiscal year and the fifth day of the fifth month of the new fiscal year. The taxes due under sections 298 bis and 302 bis MB, calculated in particular in the III and 1° of the IV of the latter article, are liquidated on this statement. In any case, the period covered by a declaration may not exceed twelve months. »
II. - The provisions of I shall apply effective 1 January 2005.
I. - Section 260 B of the General Tax Code is amended as follows:
1° The second preambular paragraph reads as follows:
"The option applies to all of these transactions. It is compulsory for a period of five years, including the period in which it is declared. » ;
2° It is complemented by two paragraphs:
"It is renewable by tacit renewal by five calendar years, unless two months before the expiry of each period.
"However, it is re-appointed in full right for the five-year calendar period following that in which or at the end of which the affected persons who exercised this option have received a refund of the value-added tax set out in section 271 IV. »
II. - The provisions of I apply as of January 1, 2005.
I. - The 12th of Article 260 C of the General Tax Code is supplemented by the words "and shares".
II. - The provisions of I apply effective January 1, 2005.
I. - In the f of the 1st of section 261 C of the General Tax Code, the words: "a mutual investment fund" are replaced by the words: "a collective investment agency in securities".
II. - The provisions of I apply as of July 1, 2005.
The Customs Code is amended as follows:
1° Section 85 is amended as follows:
(a) At 1, 2 and 3, the words "in detail" are deleted;
(b) It is complemented by a 4 in this way:
“4. For the purposes of 1, 2 and 3, the electronic declaration is considered to be filed at the time of receipt by the Customs authorities. » ;
2° Section 95 is amended as follows:
(a) In 1, after the word: "reports", the words "in detail" are deleted, and the same 1 is supplemented by the words: "except when, under the existing Community regulations, a verbal declaration is substituted for them";
(b) After the 1st it is inserted a 1 bis as follows:
"1 bis. In cases where the list and conditions of application are set by order of the Budget Minister, statements may be made electronically. These Orders include the terms and conditions for the identification of declarants and the terms and conditions for the archiving of documents that are not annexed to the declarations. » ;
(c) In the first sentence of 3, the word "They" is replaced by the words: "Except in the cases provided for in 1 bis, the declarations", and in the second sentence of the same 3, the word: "This one" is replaced by the words: "For customs declarations governed by Community regulations, the declarant";
(d) In 4, after the words: "the form of declarations", the words are inserted: "applicable to the operations referred to in section 2 ter and the form of statements other than those provided by the existing Community regulations. It also fixes," and the last sentence is deleted.
I. - The general tax code is amended as follows:
1° Section 522 is amended as follows:
(a) In the first paragraph, the words: "or containing gold" are deleted;
(b) The second preambular paragraph reads as follows:
"(a) 999 millimes, 916 millimes, 750 millimes, 585 millimes and 375 millimes for gold works; » ;
2° Article 522 bis is amended as follows:
(a) In the first paragraph, the number: "750 millimes" is replaced by the number: "375 millimes";
(b) The second paragraph is deleted;
3° Article 524 bis reads as follows:
"(d) The works introduced in the national territory from another Member State of the European Community or imported from another State Party to the agreement establishing the European Economic Area or Turkey, already having the mark, on the one hand, of a manufacturer punch or a responsibility punch and, on the other hand, of a title punch registered in that State. The title punch shall be affixed by an independent body or by the competent administration of the State concerned according to standards identical or equivalent to those required in France for the control and certification of the title. » ;
4° In Article 527, the words: "gold alloy" are deleted;
5° The fifth and sixth paragraphs of Article 548 are thus written:
"The works in legal titles, manufactured or put into practice free of charge in another Member State of the European Community or imported from another State Party to the agreement establishing the European Economic Area or Turkey, already having the mark, on the one hand, of a manufacturer's punch or a liability punch and, on the other, of an organization holding a title registered in that State may be marketed on the basis of a national control The title punch shall be affixed by an independent body or by the competent administration of the State concerned according to standards identical or equivalent to those required in France for the control and certification of the title. The services in charge of the guarantee publish a list of the Member States or associated States using systems of control and certification of precious metal titles equivalent or identical to the French system, as well as a list of the control bodies authorized by these States and the punches they use. However, persons who market them in the national territory have the ability to present these works to the guarantee office or an approved inspection body to be tested and marked with the French guarantee punch. In the absence of any of these prints, these works are subject to the provisions of the first four paragraphs.
"When they apply a punch of responsibility, professionals responsible for importing and introducing precious metal works in France must place their punch at the service of the guarantee prior to any operation. » ;
6° Article 549 reads as follows:
"Art. 549. - When articles from another Member State of the European Community or another State Party enter the agreement establishing the European Economic Area or Turkey that are not covered by a manufacturer or liability punch and a title punch under the conditions provided for in the fifth paragraph of Article 548 and introduced in France under the exceptions provided for in the last paragraph of the same Article, The same applies to imported works from other countries. » ;
7° In sections 521, 531, 533, 536, 539, 543, 545, 553 and 1810, the words "or gold-containing" are deleted.
II. - The book of tax procedures is amended as follows:
1° Section L. 36 is amended as follows:
(a) In the first paragraph, the words "taxpayers" are replaced by the words "persons", and the words "or gold-containing" are deleted;
(b) In the last paragraph, the words "taxpayers" are replaced by the words "People", and after the words "approved control" are inserted the words "as mentioned in the first paragraph";
2° Section L. 222 is repealed.
I. - The first paragraph of Article L. 251-17 of the Rural Code is replaced by ten paragraphs as follows:
"The application of sanitary measures regulating the importation of plants, products and materials that may introduce pests into France will result in the payment of an import fee for phytosanitary control.
"This fee is a lump sum set out in Appendix VIII bis of Council Directive 2000/29/EC of 8 May 2000 on protection measures against the introduction of plant and plant pests into the Community and their spread within the Community.
"It is perceived for each shipment of plants or plant products and includes three parts:
" - a first part in documentary controls;
" - a second part for identity checks;
" - a third part for health checks.
"The amount of this fee is determined by order in accordance with the rates set out in Appendix VIII bis of Council Directive 2000/29/EC of 8 May 2000, referred to above.
"It is due by the importer. It is, however, in solidarity, due by its representative when the representative acts within the framework of an indirect representation mandate, as defined by Article 5 of the Community Customs Code.
"It is liquidated and recovered as in customs when the declaration is deposited in customs.
"The offences against the payment of this fee are sought, found and repressed, the proceedings are carried out and the proceedings are investigated and judged as in the matter of customs and by the competent courts in this matter. »
II. - The provisions of I apply as of January 1, 2005.
The Customs Code is amended as follows:
A. - Article 63 ter is amended as follows:
1° In the first sentence of the first paragraph, the words: "having at least the rank of controller" are replaced by the words: "category A or B and category C agents as long as they are accompanied by one of the above-mentioned agents", and the same sentence is supplemented by the words ", regardless of the support";
2° The fourth paragraph is supplemented by the words: ", whatever the support."
B. - The first sentence of Article 64 is supplemented by the words: ", whatever the support."
C. - Section 64 A is amended as follows:
1° The first paragraph of 1 is amended as follows:
(a) After the words: "administrative authority" are inserted the words: "as well as social security organizations and funds and management organizations of the unemployment insurance system";
(b) The words: "of the administration of finances having at least the rank of inspector" are replaced by the words: "Customs having at least the rank of controller";
(c) It is supplemented by the words: ", whatever the support";
2° The second paragraph of 1 is as follows:
"Condition officers of Class C may exercise the above-mentioned communication rights when acting in a written order of a customs officer with at least the rank of inspector. This order must be submitted to the authorities referred to in the paragraph above. »
D. - Section 65 is amended as follows:
1° In the first paragraph of 1°, the words: "inspector or officer and in charge of receiving functions" are replaced by the words: "inspector", and after the words "in operations of interest to their service", are inserted the words: ", whatever the support";
2° 2° is thus written:
« 2° Class C Customs officers may exercise the communication right set out in 1° when acting on a written order of a customs officer with at least the rank of inspector. This order must be presented to persons to whom the right of communication is implemented. » ;
3° The b of the 4th is supplemented by the words: ", whatever the support";
4° The 6th is supplemented by the words: ", whatever the support."
E. - After Article 65, an article 65 bis is inserted as follows:
"Art. 65 bis. - The right of communication under Articles 64 A and 65 shall be extended to the Customs officers responsible for the recovery of all amounts collected in accordance with the terms and conditions specified in this Code. »
I. - Section 265 B of the Customs Code is amended as follows:
1° In 2, the words "prescribed by the Director General of Customs and Indirect Rights to control the sale, detention, transport and use of such products. The words are replaced by the words and a sentence that reads as follows: "prescribed by order of the Minister responsible for the budget to control the sale, detention, transport and use of the said products. At the first requisition of the customs service, distributors must, in particular, be able to communicate the names of their buyers and the volumes of ceded products. » ;
2° In the first paragraph of 3, the word ", gives" is replaced by the words: "as well as the lack of justification for the destination given to these products, give";
3° In the second paragraph of 3, after the words: "In the event of diversion of the products of their preferred destination", the words are inserted: "or lack of justification by the distributors of the destination given to the products", and after the words: "distracted quantities" are inserted the words: "or not justified".
II. - The provisions of I apply as of January 1, 2005.
After section 158 C of the Customs Code, an article 158 D:
"Art. 158 D. - I. - Is referred to as a tax warehouse of energy products the establishment in which energy products intended to be used as fuel or fuel, other than petroleum products, natural gas, coal, lignites and coke, are produced, detained, received or shipped on suspension of consumer taxes referred to in sections 265 and 266 quater.
“II. - Only persons with the quality of approved equipment can operate a tax warehouse of energy products.
"III. - The financial warehouse for energy products is created, modified and managed according to the principles set out in sections 158 B and 158 C. The authorized contractor, who is licensed to operate, is subject to the same obligations as those set out in the said sections. A decree sets the conditions for the application of this III. »
Article L. 26 of the Tax Procedures Book is supplemented by two sub-items as follows:
"When category A and B officers find an offence, they have the right, after informing the offender, to seize the objects, products, goods or apparatus liable to confiscation. Reference is made to the seizure in the minutes provided for in Article L. 212 A.
"Class C officers may also exercise this right when acting in a written order of a customs officer with at least the rank of inspector. »
I. - The general tax code is amended as follows:
A. - 1° In sections 684 and 714, the rate: "4.80%" is replaced by the rate: "5%";
2° In section 726, the rates: "4.80%" and "1%" are replaced respectively by the rates: "5%" and "1.10%"; the amount: "3,049 EUR" is replaced by the amount "4,000 EUR";
3° In section 719, the rates: "3.80%" and "2.40%" are replaced respectively by the rates: "4%" and "2.60%";
4° In section 722 bis, the rate: "3.80%" is replaced by the rate: "4%";
5° In sections 683 bis, 721, 722, and in the first paragraph of Article 810, the rate: "2%" is replaced by the rate: "2.20%";
6° In section 723, the rate: "1.40%" is replaced by the rate: "1.50%";
7° In the first paragraph of Article 733, the rate: "1.10%" is replaced by the rate: "1.20%";
8° In sections 730 ter, 746, 750, 750 bis A, the rate "1%" is replaced by the rate "1.10%".
B. - 1° In sections 674, 687, 739, 844, 1020, the amount "15 EUR" is replaced by the amount "25 EUR";
2° In sections 680, 685, 686, 716, 717, 730 bis, 731, 732, 738, 847, 848, 1038, 1050, 1051, the amount "75 EUR" is replaced by the amount "125 EUR";
3° The first sentence of the second sentence of Article 733 is replaced by the words and a sentence as follows:
"Body furniture. This fee is reduced to EUR 25 when the seller is a subject of the tax on the value added in respect of that transaction or exempted under section 262. » ;
4° At I bis of Article 809:
(a) The second sentence is as follows:
"When the contributor undertakes to retain for three years the securities returned for the contribution, the transfer fee is replaced by a fixed fee of EUR 375 to EUR 500 when the company has a social capital of at least EUR 225 000. » ;
(b) The third sentence is deleted;
5° In sections 810, 811, 812, 816, 827, 828, the amount "230 EUR" is replaced by the words "375 EUR for companies with a capital of not less than 25,000 EUR";
6° At 810 bis, the amount "230 EUR" is replaced by the words "375 EUR or 500 EUR";
7° In section 810 ter, the words "fixed right of EUR 230" are replaced by the words "fixed right of EUR 375 or EUR 500";
8° Article 846 bis reads as follows:
"Art. 846 bis. - Power of attorneys, released from mortgages and acts of notoriety other than those found in the Usucapion are subject to a fixed tax of land advertising or, where applicable, to a fixed registration fee of EUR 25.
"The tariff referred to in the first paragraph also applies to statements and descriptive statements of division established for the purposes of sections L. 526-1 to L. 526-3 of the Commercial Code. »
9° After article 691, an article 691 bis is inserted as follows:
"Art. 691 bis. - The acquisitions referred to in A of section 1594-0 G result in the collection of a land advertising tax or a registration fee of EUR 125. » ;
10° The first paragraph of section 1594-0 G is as follows:
"Subject to section 691 bis, are exempt from land advertising tax or registration fees:"
11° In section 730, the words: "do not entail the requirement of any registration fee" are replaced by the words: "conceive a registration fee of EUR 125".
C. - In chapter III of Part I, Title IV, a section 01 quater is inserted as follows:
“Section 01 quater
" Taxes on certain credit transactions
"Art. 990 J. - I. - Licensing, loan, offer of loan accepted, bonding, guarantee or endorsement by a person who normally performs such transactions shall be subject to a tax whose tariff is fixed as follows:
"Amount of appropriation or consent
Tariff
"Don't exceed 21 500 EUR
6 EUR
"Superior to 21 500 EUR and not exceeding 50,000 EUR
18 EUR
« Superior at 50,000 EUR
54 EUR
"They are also subject to tax to the above-mentioned acts that fall under the amount of the credit beyond EUR 21,500 or EUR 50,000. The tax is payable under deduction of the tax to which the original act was submitted.
“II. - Are exempt from the tax set out in I:
“(a) Preliminary loan offers prepared in accordance with chapter I, section 5, and chapters II and III, title I, of Book III of the Consumer Code;
“(b) Gages loan contracts granted by municipal credit unions;
"(c) Guarantees of values, securities, effects or sums of money provided for in Article L. 431-7 of the monetary and financial code, as well as transactions carried out under the conditions set out in Chapter II, section 3 of Title III of Book IV of the same code;
"(d) Trade effects and negotiable effects. The warrants referred to in articles L. 342-2, L. 342-3, L. 342-10 and L. 342-11 of the rural code, as well as those mentioned in the 5 of Article 7 of the Decree of 29 July 1939 relating to the National Inter-Professional Office of Cereals;
“e) Conventions recognized by act submitted to registration or reiterated by authentic act.
"III. - The tax shall be paid by the person referred to in I in support of a statement in accordance with a prescribed model, and shall be deposited with the tax receipt of which it depends before the 20 of the month following the date of the act.
"The credit institutions referred to in Article L. 511-22 of the monetary and financial code that intervene in free service shall designate a representative resident in France, in solidarity with the responsibility for the fulfilment of the obligations set out in the III, on the basis of the taxes on which it depends. It must also maintain a chronological directory of each of the acts referred to in I by the establishment in question, including the name and address of the client, as well as the amount of the credit.
"In the absence of a representative or record holder, the fine provided for in section 1840 N ter of this code is applicable.
"IV. - Subject to the above provisions, control, recovery, litigation and tax guarantees are governed as in respect of registration fees. "
D. - 1. Are repealed:
(a) Articles 892, 895 to 897, 899 to 900 A, 901 A to 908, 969 to 971, 973 to 975, 977, 977 bis and 1134;
(b) The 1st of Article 661.
2. Are deleted:
(a) In articles 780, 995, 1021, 1025, 1028 quater, 1046, 1047, 1056, 1058, 1059, 1063, 1069, 1074, 1077, 1078, 1083, 1119, 1125 bis, 1128 bis, 1128 ter and 1129, the words "of stamp and";
(b) Article 796 III:
- in the 1st, the words: "exempted from stamp and";
- in the 2nd, the words: ", exempted from stamp and";
(c) In the III of Article 806, the words: "established on non-tubber paper";
(d) In articles 834 bis, 1070 and 1084, the words "and stamp";
(e) At 2° of Article 852, the words "not subject to the stamp";
(f) Article 866:
- in the first paragraph, the words: "of stamp as it is said in the 1st of 2 of Article 902 and";
- in the second paragraph, the words: "Article 895 and" and "Stamp and";
(g) In article 991, the words: "exempted from stamp law and";
(h) In Article 1023, the words: "stamps and", "not timbrates, and", "tamping and" and "to the stamp and";
(i) In Article 1028, the words: "the stamp and";
(j) In articles 1033 and 1045, the words "and the stamp";
(k) In articles 1040 and 1041, the words: "the right of stamp of dimension";
(l) In article 1048, the words: ", are exempted from stamp; they";
(m) In Article 1052 I:
- in the first paragraph, the words "exempted from the stamp and";
- the second paragraph;
(n) In articles 1053, 1055, 1067 and 1087, the words "stamp rights and";
(o) In Article 1054, the words: "the right of stamp and";
(p) Article 1062:
- the first three paragraphs;
- in the last paragraph, the words "stamp and";
(q) In Article 1066, the words: "exempted from stamp law and";
(r) Article 1071:
- in the first paragraph, the words: "and stamp";
- in the second paragraph, the words "of all stamp rights and";
(s) In article 1072, the words: "and stamp exempt";
(t) In Article 1089 B, the words "no stamp rights";
(u) Article 1090 A:
- in I, the words: "stamp and";
- in II, the words "and stamp", and the words "to the stamp or";
(v) In Article 1116, the words: "exempt of stamp and";
(w) Article 1122:
- in the first paragraph, the words: "stamp and";
- in the second paragraph, the words: "and stamp";
(x) In article 1962, the words ", as well as the stamp rights".
3. In Article 849, the words: "on paper covered by the stamp prescribed. This double is" are deleted; the word "and" is replaced by the words ", and who".
4. In the third paragraph of section 862, the words ", land advertising tax and stamp duties" are replaced by the words "and land advertising tax".
5. In Article 868, the words: "the formalities of the stamp and" are replaced by the words: "the formality".
6. Article 980 bis is supplemented by a 9° as follows:
« 9° To securities, securities or effects pension transactions under the conditions provided for in articles L. 432-12 to L. 432-19 of the monetary and financial code. »
7. Article 1030:
- in the first paragraph, the words "of all stamp rights" are replaced by the words ", subject to Article 1020, of all registration rights";
- the second paragraph is deleted.
8. In section 1042 A, the words ", land advertising tax and stamp law" are replaced by the words "and land advertising tax".
9. In section 1088, the words "stamp, and" are replaced by a comma.
10. In section 1089 A, the words "submitted neither to the registration right nor to the stamp right" are replaced by the words "not subject to the registration right".
II. - The book of tax procedures is amended as follows:
1° In the second paragraph of Article L. 20, the words: "on non-tubbered paper" are deleted;
2° Section L. 218 is repealed.
III. - It is collected for the benefit of the State a tax on transactions giving rise to the collection of a right of registration or a tax of land advertising for the benefit of the departments under articles 1594 A and 1594 B of the general tax code. It adds to these fees or taxes.
Its rate is:
0.2% with respect to transfers subject to the tariff provided for in section 1594 D of the same code;
0.1% in other cases.
It is subject to the rules governing the exigibility, restitution and recovery of registration fees or the additional land advertising tax.
IV. - The provisions of I to III apply to agreements concluded and acts passed on or after January 1, 2006, when they are obligatoryly declared or subject to the formality of the registration, and in other cases, when their voluntary presentation to formality occurs on or after that date.
V. - Article 846 bis I of the General Tax Code is supplemented by a sub-paragraph to read as follows:
"The tariff referred to in the first paragraph also applies to statements and descriptive statements of division established for the purposes of sections L. 526-1 to L. 526-3 of the Commercial Code. »
VI. - The provisions of the V apply to declarations and statements published in the real estate file effective 1 January 2005.
I. - The first sentence of the first paragraph of Article 38 quater of the General Tax Code is as follows:
"By derogation from the provisions of section 38, where a life insurance contract has been contracted with an insurance company by a company on the head of a director or a person who plays a crucial role in the operation of the operation, the profit resulting from the compensation of the economic damage suffered by the company as a result of the death may be apportioned by equal shares over the year of its completion and over the next four years. »
II. - The provisions of I apply to the results of the fiscal years ended on 31 December 2004.
I. - The general tax code is amended as follows:
1° After article 239 quater C, an article 239 quater D is inserted as follows:
"Art. 239 quater D. - The health cooperation groups referred to in sections L. 6133-1 and L. 6133-4 of the Public Health Code do not fall within the scope of section 206, 1, but each of their members is personally liable, on the part of the excesses corresponding to their rights in the group, either to the income tax, or to the corporate tax if it » ;
2° After the h of 3 of section 206, it is inserted an i as follows:
"i. health cooperation groups referred to in Article 239 quater D."
3° In the second paragraph of Article 39 C and the first paragraph of Article 238 bis K, the reference: "or 239 quater C" is replaced by the reference: ", 239 quater C or 239 quater D";
4° In the b of Article 209-0 B, the reference: "and 239 quater C" is replaced by the reference: ", 239 quater C and 239 quater D";
5° In the first paragraph of the I and the first paragraph of the II of Article 202 ter, after the reference: "239 quater C", is inserted the reference: "239 quater D",
II. - The provisions of I apply to open years effective January 1, 2005.
After Article 764 of the General Tax Code, an article 764 is inserted A thus drafted:
"Art. 764 A. - In case of death:
" - the manager of a limited liability corporation or a non-listed partnership,
" - one of the partners in the name of a partnership,
" - one of the people who assume the general direction of a corporation by shares not listed,
" - the operator of a trade fund or a customer,
" - the holder of a public or ministerial office,
"It shall be taken into account, for the liquidation of the transfer rights by death due by its heirs, legatees or donates, of the possible depreciation resulting from that death and affecting the value of the unlisted securities or intangible assets so transmitted. »
Article L. 106 of the Tax Procedures Book is supplemented by a paragraph to read:
"The mayor or persons acting on his or her application may, upon deliberation of the municipal council, without requiring the order of the judge of the court of proceedings, obtain excerpts from the registers of the registration closed for less than a hundred years for the need for research relating to the devolution of a property referred to in section 713 of the Civil Code. »
II. - Other provisions
I. - After the first paragraph of section 199 of Act No. 2004-809 of 13 August 2004 referred to above, a paragraph is inserted as follows:
"However, the transfer of competencies under section 71 comes into force as of January 1, 2006. »
II. - After section 199 of the Act, an article 199-1 is inserted as follows:
"Art. 199-1. - Conventions under articles L. 1423-2, L. 3111-11, L. 3112-2, L. 3112-3 and L. 3121-1 of the Public Health Code must be signed by 31 July 2005.
"The departments that have not signed a convention at that date will see from 2006 their overall operating staffing for 2005 for the calculation of their staffing for 2006 reduced by an amount equal to the general decentralization allocation allocated during the initial transfer of competence to the departments, updated to the cumulative rate of evolution of the general decentralization endowment until 2005. This reduction relates to the compensation endowment provided for in Article L. 3334-7-1 of the general code of territorial authorities.
"For the other departments, as long as the conventions are not denounced, subsidies under articles L. 1423-2, L. 3111-11, L. 3112-2, L. 3112-3 and L. 3121-1 of the Public Health Code are the amount retained by the Department under the overall decentralization allocation collected annually, relating to the jurisdiction in question. The denunciation of the convention results from the following year a reduction in the overall operating staffing of an amount equal to the general decentralization allocation allocated during the initial transfer of competence to the departments, updated of the cumulative rate of evolution of the general decentralization staffing up to the year following that of denunciation. »
Effective 1 January 2002, the amount of the State's contribution to the operation of the transferred services referred to in the third paragraph of Article L. 1614-8-1 of the General Code of Territorial Authorities is set at Euro1,063,791,055. In accordance with the ninth paragraph of this article, this amount is increased by Euro67,092,143 to reflect the changes in the terms and conditions for the use of the national railway network, applicable as of January 1, 2002.
For each region, the amount of the contribution to the operation of the transferred services is as shown in the following table:
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
After Article L. 2212-5 of the General Code of Territorial Communities, an article L. 2212-5-1 is inserted as follows:
"Art. L. 2212-5-1. - The municipalities and groupings of municipalities that have created a revenue authority to collect the proceeds of the contraventions pursuant to Article L. 2212-5 of this Code and Article L. 130-4 of the Highway Code, and the proceeds of the consignations provided for in Article L. 121-4 of the Highway Code, pay, on behalf of the State, the indemnity of liability due to the regulators
"This payment is subject to a refund by the State under conditions prescribed by regulation. »
I. - The I of Article 80 of the Corrigendum Financial Law for 2003 (No. 2003-1312 of 23 December 2003) is supplemented by the 20th to 33th grade as follows:
« 20° The guarantee of family housing reservation agreements for civilian and military personnel that the Ministry of Defence can conclude with mixed-economy companies, anonymous companies or public offices of low-cost housing, based on articles R. 314-5 and R. 314-18 of the Construction and Housing Code. These conventions may be accompanied by occupancy guarantees of up to six months;
« 21° The guarantee of family housing reservation agreements for civilian and military personnel under its authority, which the Ministry of Defence concluded in 2003 with the National Real Estate Corporation. occupancy guarantees may be provided for by these conventions, within a three-month period of reconduct once;
« 22° The guarantee of permanent occupancy of reserved dwellings intended to be rented to civil and military officials of the State and to State agents in the framework of the conventions concluded before December 31, 2003, with social housing managers or collector organizations of the participation of employers in the construction effort;
« 23° The guarantee of the State granted to the financing of the specific pension plans paid to employees of secondary railways of general interest or railways of local interest: the La Mure railway and the Lyon - Croix-Rousse line, the pensions of former railway agents of North Africa and Niger-Mediterranean, Tunisian and Moroccan urban transport and the Franco-Ethopian railway;
« 24° The State's guarantee for the financing of additional pensions to road drivers, who are retired at the age of sixty, either as a result of their activity for certain road transport workers, or as a result of their termination leave if they have a insufficient number of quarters to receive a full-rate pension from the general regime;
« 25° The State guarantee granted to the financing of the termination leave of activity of road drivers of goods managed by the National Fund for Parity Management of End-of-Activity Leave and to the financing of the termination leave of activity of road drivers managed by the National Association for Parity Management of End-of-Activity Leave;
« 26° The commitments of the State guarantee related to the execution of the concession contract for the financing, design, construction, maintenance and operation of the Grand Stade in Saint-Denis passed between the State and the consortium Grand Stade SA (articles 3 and 39 of the concession contract and annexes 7 and 9), contained in Act No. 96-1077 of 11 December 1996 relating to the concession contract of the Stade de France to Saint-Denis (Seine-Saint)
« 27° The commitments of the State taken in the context of the judgment rendered on 13 March 1998 by the Paris Court of Grand Instance, which approved the plan of continuation of the activity of the French Federation of Ice Sports;
« 28° The guarantee of the State granted by the Minister responsible for the economy as part of the concessions granted by the State for the construction, maintenance and operation of the aerodromes, in accordance with the provisions of the specifications of the airport concessions established in accordance with the standard specifications approved by Decree No. 97-547 of 29 May 1997;
« 29° The guarantee granted by the State, pursuant to Act No. 53-80 of 7 February 1953 on the development of investment expenditures for the fiscal year 1953 (equipment of civil services - economic and social investments - compensation of war damage), to the borrowings of the National Development Company of the Bas-Rhône region and the Languedoc signed between 1980 and 1994;
« 30° The guarantee granted by the State to the borrowings contracted by the French Land Credit pursuant to Act No. 53-80 of 7 February 1953 referred to above and to the decrees of 1 April 1982 and 27 June 1985, and transferred to the Land Financing Company pursuant to Article 110 of Act No. 99-532 of 25 June 1999 on savings and financial security;
« 31° The guarantee granted by the State to the technological participatory loans granted by the Industrial Modernization Fund pursuant to Act No. 53-80 of 7 February 1953 referred to above, and taken over by the Caisse des dépôts et consignations en application of the convention of 23 August 1990;
« 32° The guarantee of the State of which the National Fund of Electrical and Gas Industries benefits under Article 22 of Act No. 2004-803 of 9 August 2004 on the public sector of electricity and gas and electrical and gas enterprises, for the validated periods prior to 31 December 2004, for the service of the old-age insurance services of the electrical and gas industries that do not fall within the scope of the financial conventions with the general social security regime and the federations This guarantee shall be exercised after the application of the provisions set out in the first paragraph of Article 16 of Act No. 2004-803 of 9 August 2004 referred to above;
« 33° The guarantee of the State granted to cover the exchange losses suffered by the Bank of France under the conditions laid down in Article L. 141-2 of the monetary and financial code as specified by the agreement of 31 March 1999 between the State and the Bank of France. »
II. - In the first paragraph of the I of the same article, the word "authorised" is replaced by the word "authorised".
As part of Alstom's overall funding plan for 2004, the State guarantee is granted to the French Industrial Development Fund for a maximum amount of €1,250 million for the counter-guaranteed transactions of deposits taken or issued within twenty-four months after 2 August 2004, the date of entry into force of the new scheme provided for in the above-mentioned plan.
This guarantee replaces, as of the same date, the bond counter-guarante mechanism authorized by section II of section 80 of the Corrective Financial Act for 2003 (No. 2003-1312 of 30 December 2003).
The State guarantee is granted to the Caisse régionale du Crédit agricole de la Corse, under the conditions set out in the convention of 29 January 2004 between the State, Crédit agricole SA and the Caisse régionale du Crédit agricole de la Corse, on the new main and interest schedules resulting from the plans of reimbursement that the Caisse régionale du Crédit agricole de la Corse has undertaken to conclude with the farmers installed in the surendettés Corse, in the framework of the July 2004 Protocol.
I. - The rights and obligations of the National Research Development Agency, related to the management of industrial research aids under section 30 of Chapter 66-02 "Competition Fund for Enterprises" of the budget of the Ministry of Economy, Finance and Industry, are transferred to the State effective January 1, 2005.
II. - As from the transformation of the industrial and commercial public institution known as the National Agency for the Development of Research in Commercial Society, the State guarantee is granted to it, by order of the Minister responsible for the economy, for the commitments of financing to the enterprises made under articles 40 and 50 of Chapter 66-02, granted until 31 December 2004, which were entrusted to it by Article 43 of the Financial Law for 2004 (n° 2003-13).
III. - The guarantee of the State may be granted, by order of the Minister responsible for the economy, to the industrial and commercial public establishment to which the State will bring the participations it holds, or shall hold, to the capital of the Development Bank of small and medium enterprises and of the commercial society resulting from the transformation of the industrial and commercial public institution National Agency for the valorization of research, for borrowing operations.
IV. - Transfers and contributions of assets, furniture and real estate, resulting from mergers-absorptions of companies Small and Medium-sized Business Development Bank, Auxicomi, Auximurs, Procredit-Probail and Enerbail by the company Small and Medium-sized Business Equipment Credits do not give rise specifically to the collection of no taxes, law, tax, salaries of mortgage curators, fees, expenses,
The above-mentioned merging acts make the transfer to the absorbing company, regardless of its future name, of the movable assets of the absorbed companies as well as their security rights, guarantees and accessories, without any other formality than those required for the removal of the absorbed companies. The same applies to security rights, guarantees and accessories attached to real estate assets.
Land advertising formalities for transfers to the absorbing company of the immovable property of the absorbed companies under the above-mentioned mergers are deferred to the following transfer.
V. - Companies that have received assets from companies for the financing of the energy savings referred to in section 30 of Act No. 80-531 of 15 July 1980 relating to energy savings and the use of heat are authorized to exercise the activity of these companies under the conditions provided for in section 30 of Act No. 80-531 of 15 July 1980 referred to above, section II of Article 87 of the Financial Law
The loans made by UNEDIC to help cover the deficit of the year 2004 can benefit from the State's principal and interest guarantee, within the limit of 2.2 billion euros in principal.
The provisions of the second sentence of the seventh paragraph of Article L. 213-15 of the monetary and financial code do not apply to the debt emissions of UNEDIC which benefit from the State guarantee.
The company known as "Darris-Development of South Agro-industries" is added to the list annexed to Act No. 93-923 of 19 July 1993 of privatization.
The loan to be contracted by Arianespace with the European Investment Bank for the financing of the implantation of the Soyuz launcher at the Guyanese Space Centre may be subject, for all or part, to a guarantee of the main State and interest for a maximum principal amount of 121 million euros.
The National Employees' Old Age Insurance Fund is guaranteed by the State in respect of the portion of its contribution due to it by the National Electrical and Gas Industries Fund and is subject to direct payments between 2005 and 2024, pursuant to the 3rd of Article 19 of Act No. 2004-803 of 9 August 2004 on the public service of electricity and gas and to electrical and gas companies.
I. - Producers of bananas, installed in overseas departments, carrying on their activities on 1 January 2004 and members on that same date to a group of recognized producers, may apply, within 12 months of the date of publication of this Act, to the competent social security fund of their department, the stay of penalties for the settlement of claims relating to the period prior to 1 October 2004.
The provisions set out in the preceding paragraph shall apply to claims, whether or not declared and recorded after that date, whether or not they have been notified or remitted.
This application shall entail a six-month suspension of the proceedings relating to these claims and the suspension of the calculation of penalties and delay increases during that period.
II. - During this six-month period, and after the actual payment of the share of social contributions and contributions due to the periods prior to October 1, 2004, or the producer's commitment to do so, a plan for the performance of social debts and, where applicable, the cancellation of penalties and delay increases, shall be signed between the producer and the competent body for a maximum of fifteen years.
The producer then receives State aid within 50% of the employer contributions due as of 30 September 2004. The payment of this assistance is subject to compliance by each producer with the following conditions:
1° Provide evidence through an external audit of the viability of operations;
2° To be up-to-date of social contributions for periods of activity after 1 October 2004;
3° To be paid to the Social Security Fund at least 50% of the debt related to social security employers' contributions prior to October 1, 2004 and, within four years of the plan's signature, the entire share of social contributions and contributions due for the same period;
4° Allow the State to subrogate in the payment of social contributions to the caisse.
III. - A decree in the Council of State shall, as necessary, establish the conditions for the application of this article.
In the thirteenth paragraph of section 50 of Act No. 2003-721 of 1 August 2003 for the economic initiative, the date "31 December 2004" is replaced by the date "31 October 2005".
I. - The trade account provided for in Part II of Article 22 of Organic Law No. 2001-692 of 1 August 2001 relating to financial laws is divided into two sections.
The first section outlines the transactions related to the management of the State's debt and cash, excluding operations carried out by means of long-term financial instruments. It includes, in revenue and expenditure, the revenues and expenses resulting from these transactions as well as expenses directly related to the issue of the State's debt.
The second section describes the state's debt and treasury operations carried out by means of long-term financial instruments. It includes, in expenses and revenues, the products and expenses of foreign exchange transactions or interest rates, the purchase or sale of options or futures contracts on state securities authorized in the finance law.
II. - The first section is subject to regular budget payments. It is subject to an evaluative discovery authorization, the amount of which is determined annually by the Financial Act. In the event of overtaking of the uncovered authority, the Minister of Finance shall promptly inform the Finance Committees of the National Assembly and the Senate of the amount and circumstances of the overtaking.
The second section is subject to a limiting uncovered authorization, the amount of which is determined annually by the Financial Act.
III. - The Government shall transmit to Parliament the report of an annual contractual audit on the financial statements of the trade account, on the prudential procedures implemented, on all transactions carried out to cover the expenses of the cash and to manage the liquidity or debt instruments of the State, as well as on the impact of these transactions on the cost of the debt.
Effective January 1, 2005, the 4 of section 302 bis KD of the General Tax Code is repealed.
I. - It is open to the special account of Treasury No. 904-06 "Business of Areas", created by section 10 of Act No. 49-310 of March 8, 1949 on the special accounts of the Treasury, a subdivision entitled "Operations carried out pursuant to court decisions". It is intended to trace the revenues and expenses related to the transactions carried out that are related to remittances made pursuant to court decisions, with the exception of the operations carried out in the context of the fight against narcotics and the discounts decided in the course of investigation under section 99-2 of the Code of Criminal Procedure.
II. - On the basis of the provisional situation as of September 30 of each year, the Minister responsible for the budget is authorized to remit, for the benefit of the general budget, the available cash surpluses, beyond four months of revenue, of the "Sales Securities" subdivisions, "Management of federal buildings temporarily entrusted to the administration of the domains" and "Operations carried out in accordance with the court decisions" of the special account of the aforementioned Treasury No. 904-06.
In section 64 of the Corrigendum Finance Act for 1991 (No. 91-1323 of 30 December 1991), the sum: "5,600 million euros" is replaced by the sum: "11,100 million euros".
I. - The fifth paragraph of section 30 of Act No. 2000-108 of 10 February 2000 on the Modernization and Development of the Public Electricity Service is as follows:
"The Energy Control Board has moral personality and financial autonomy. His budget was decided by the college on the proposal of the Director General. The provisions of the Act of 10 August 1922 relating to the organization of control of expenses incurred are not applicable to it. »
II. - A decree in the Council of State sets out the modalities for the application of this article.
I. - The 1st of Article 5 of Act No. 2000-108 of 10 February 2000 referred to above is amended as follows:
(a) In the first sentence, the words: "investment and exploitation" are deleted;
(b) After this first sentence, a sentence as follows:
"The avoided costs are calculated by reference to the market prices of electricity. »
II. - The eleventh paragraph of Article 5 I of the Act is supplemented by a sentence as follows:
"The same ceiling is applicable to the contribution due by the companies referred to in the second paragraph of Article 22 for the power of traction consumed in the national territory and to the contribution due by the companies mentioned in the fourth paragraph of the Il de l'article 22 for the electricity consumed downstream of the electricity delivery points on an electrically interconnected network. »
III. - The provisions of Article II shall apply as from 1 January 2004.
IV. - Subject to the rulings of the courts, the amount of charges attributable to the public service missions of electricity for the years 2004 and 2005 is set at EUR 1,735,200,000 and the amount of the contribution applicable to each kilowatt hour for the same two years is set at EUR 0.0045.
The IV of Article 1609 quatervicies A of the General Tax Code is thus amended:
1° The first paragraph is as follows:
"The proceeds of the tax shall be assigned, for the aerodrome in which the act of generator is located, to the financing of the aids paid to residents under sections L. 571-14 to L. 571-16 of the environmental code and, if applicable, within half of the annual revenue of the tax, to the refund to public persons of the annuities of the borrowings they have contracted to finance work of reducing the nuis 16 » ;
2° In the fourth preambular paragraph, the words "Schartentzheim" are deleted;
3° After the fourth preambular paragraph, a sub-item reads as follows:
"3rd group: other aerodromes that exceed the threshold set at I of this article: from EUR 0.5 to EUR 3. »
After Article L. 611-4 of the Civil Aviation Code, an article L. 611-5 is inserted as follows:
"Art. L. 611-5. - I. - The services rendered, subject to the competence of the institutions of the European Union, to the design and production bodies of aircraft or aircraft elements for the instruction, issuance and monitoring of the application of the individual decisions set out in this Code and the Community regulations to achieve airworthiness.
“II. - The services rendered to the aircraft owners for the instruction, issuance and monitoring of the application of the authorizations, certificates and individual decisions provided for in this Code and the Community regulations to certify the airworthiness of the aircraft or to authorize their movement.
"III. - The services rendered to the owners or operators of aircraft, the organizations responsible for the management and monitoring of the maintenance of their airworthiness and the maintenance agencies, for the instruction, issuance and monitoring of the application of the authorizations, certificates and approvals provided for in this Code and the Community regulations to ensure compliance with the maintenance of aircraft.
"IV. - The services provided to public air carriers, airworkers, aerodrome operators, flight information service providers for uncontrolled aerodromes, fire-fighting equipment suppliers and training schools for the instruction, issuance and monitoring of the application of authorizations, certificates and approvals provided for in this Code and community regulations are subject to royalties.
"V. - The services rendered by the civil aviation administration to airfield operators, public air carriers, companies related to them by contract, other persons authorized to occupy or use areas not freely accessible to the public of aerodromes, personnel training organizations, manufacturers or distributors of detection equipment, for the instruction, issuance and monitoring of the application
"VI. - The services rendered by the civil aviation administration to the organizers for the instruction, issuance and monitoring of the application of the air demonstration authorizations are subject to royalties.
« VII. - The services rendered by the civil aviation administration for the organization of aeronautical examinations and the issuance or validation of patents, licences, certificates and qualifications of civil aviation personnel are subject to royalties.
« VIII. - The services rendered by the civil aviation administration or authorized bodies to the equipment manufacturers or their agents and to the systems designers for an air navigation service provider for the instruction, issuance and monitoring of the application of the authorizations, certificates and approvals provided for in this Code and the community regulations to ensure the safety of the services of air navigation.
« IX. - To determine the amount of royalties referred to in I to VIII, the full cost of services rendered is taken into account. The full cost includes staff costs, including retirement pensions and initial and continuing training expenses, study costs, capital costs and capital depreciation and operating costs, including the quality assurance system, as well as a share of personnel administration, financial management and communications costs associated with their participation in the delivery of these services. The fee for terminal air traffic services includes, for the party attributable to this benefit, the cost of the supervisory authority and approved bodies, charged under Regulation (EC) No 550/2004 of the European Parliament and the Council, of 10 March 2004, setting the framework for the realization of the European single sky for the control of the operation of the air navigation service providers, as well as other costs exposed by the State.
"A decree in the Council of State sets out the conditions for the application of this article, including the categories of exempt users of the payment of royalties. »
I. - The general code of territorial authorities is amended as follows:
1° Article L. 2335-9 is as follows:
"Art. L. 2335-9. - The State may allocate capital grants to territorial authorities and their groups for the execution of water and sanitation work in rural areas in overseas and Mayotte departments.
"Financial aids are distributed among these communities in the form of allocations for water and sanitation.
"The department or territorial authority of Mayotte regulates, on the basis of proposals submitted by the communities concerned, the distribution of these allocations between the rural municipalities and their groupings that carry out water and sanitation work. » ;
2° Article L. 2335-10 is as follows:
"Art. L. 2335-10. - In overseas departments and Mayotte, there is a tax on water consumption distributed in all municipalities with a public distribution of drinking water. This tax is allocated to the state's general budget. » ;
3° Section L. 2335-11 is repealed;
4° Section 2 of chapter II of Part III, title III, of Part III is as follows:
“Section 2
“Electrification
"Art. L. 3232-2. - The financial assistance provided by the Electrical Load Amortization Fund, established by the Act of 31 December 1936 establishing the general budget for the year 1937, is allocated by department in the form of allocations for rural electrification.
"In the framework of laws and regulations, the department, on the basis of proposals submitted by the communities, regulates the distribution of these allocations between the territorial authorities or their groupings and the owners of the rural electrification work that can benefit from the participations of the Electrification Expenses Amortization Fund.
"When, in a department, there is a public institution of cooperation established in the field of electricity and bringing together all the owners who can benefit from the participations of the Electrification Expenses Amortization Fund, the allocation of the funds of this fund is regulated by this public institution. » ;
5° Section L. 3232-3 is repealed;
6° Section L. 3553-6 is repealed.
II. - Article L. 213-6 of the Environmental Code is supplemented by a paragraph as follows:
"The agency allocates capital subsidies to local authorities and their groups for the execution of drinking water and sanitation work in rural municipalities. »
III. - Water agencies, as of January 1, 2005, subsidize within the framework of their responsibilities and in accordance with the principle of solidarity with rural municipalities, the realization of water and sanitation work in rural areas previously under section 40 of the budget of the Ministry of Agriculture, Food, Fisheries and Rural Affairs.
The last paragraph of Article 302 bis MB of the General Tax Code is as follows:
"The debts whose variable portion of the contribution due for the years 2003, 2004, 2005, 2007, and 2008 are greater than 20% for the years 2003, 2004 and 2005 and 40%, 60% and 80% for the years 2006, 2007 and 2008, respectively, in total of the amounts paid for the year 2002 under the parafiscal taxes established by decrees 2000-1297 to 2000-1299 inclusive and no. 2000-1339 to »
I. - The last paragraph of Article 964 of the General Tax Code is as follows:
"For the validation of the hunting permit, it is collected an annual stamp fee of EUR 9 for the benefit of the State. This stamp fee is, however, assigned to the departmental federations of hunters at EUR 4, when the cash royalties are collected by a government revenue regulator placed with them. »
II. - The provisions of I come into force on 1 January 2005.
By derogation from the provisions of Article 92 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003), the net availabilities of the Urban Renewal Fund as of 31 December 2004 are paid to the National Agency for Urban Renewal.
I. - In the last sentence of Article 60 V of the Financial Law for 1963 (No. 63-156 of 23 February 1963), the word "tenth" is replaced by the word "sixth".
II. - The same V is supplemented by a sub-paragraph as follows:
"As long as no interim or final charge has been notified to the accountant within that period, the accountant is discharged from its management for the fiscal year in question. In the event that the accountant is out of office during that fiscal year and if no final charge exists or remains against the accountant within the same time limit for the entire management of the accountant, the accountant is deemed to be out of that management. »
III. - For accounts and justifications of transactions that have been produced prior to the coming into force of this Act, the period resulting from I is deducted from the production of these accounts or justifications.
After the first paragraph of Article L. 421-10 of the Construction and Housing Code, it is inserted a paragraph as follows:
"They may, on the authorization of the Minister responsible for the budget, deposit the funds of their revenue streams on an account open to La Poste or in a credit institution that has obtained approval under the provisions applicable in the Member States of the European Community or other States parties to the agreement on the European Economic Area. »
I. - Section 14 of Act No. 83-692 of 27 July 1983 finalizing the 1981 budget is repealed.
II. - The proceeds of the sale after the reform of motor vehicles and motor vehicles from the civil services of the State, paid before 31 December 2004 to the economic and financial public establishment Union of public procurement groups, remain assigned in 2005 to the realization of the renewal operations of the car fleet of the services concerned.
I. - Where the public treasury accountant is authorized by statutory or regulatory provisions to make the forced recovery of a debt or monetary conviction, he or she may, prior to the implementation of any coercive procedure, request a judicial officer to obtain from the debtor or the convicted person to pay in his or her hands the amount of his or her debt or monetary conviction.
Collection fees are paid directly by the debtor or the convicted person to the judicial officer.
The amount of costs, which remain acquired by the judicial officer, is calculated on a proportional basis to the amounts recovered by joint order of the ministers responsible for finance and justice.
II. - The recovery by the Public Treasury of fines and monetary convictions may be provided by administrative opposition to natural or legal persons who hold funds on behalf of the debtor, who are indebted to him or are paying compensation.
1. The Public Treasury notifies this administrative opposition to the debtor at the same time as it is addressed to the third-party holder.
2. The addressee of the administrative opposition is required to make the funds that he holds unavailable in the amount of the fine or monetary conviction.
The administrative opposition takes the immediate effect of attribution provided for in section 43 of Act No. 91-650 of 9 July 1991 on the reform of civil enforcement procedures.
The funds must be disbursed, within fifteen days after the receipt of the administrative opposition, by the third party holding the public treasury under penalty of claiming this sum plus the legal interest rate. The payment resulting from an administrative opposition shall be binding on the person who made the payment in respect of the fine or monetary conviction.
3. The effect of the administrative opposition extends to conditional or term claims. In this case, funds are paid to the Public Treasury when these receivables become payable.
Where a person is simultaneously a recipient of several administrative objections established on behalf of the debtor, the person must, in the event of insufficient funds, carry out these requests in proportion to their respective amounts. If the funds held or due by the recipient of the administrative opposition are unavailable in his or her hands, he or she must notify the public treasury upon receipt.
The execution by the consignee of an administrative opposition, based on an enforceable title, is not affected by a subsequent contestation of the existence, amount or enforceability of the receivable. Upon receipt of the decision relating to the dispute, the Public Treasury, if any, shall release, in whole, partial, from the administrative opposition or reimburse the amounts due to the debtor.
4. Disputes relating to the administrative opposition must be addressed to the administration of which the accountant has exercised this prosecution.
5. Section 7 of Act No. 72-650 of 11 July 1972 on various economic and financial provisions is repealed.
6. A decree in the Council of State determines the modalities for the application of this II.
Section 2 of Act No. 57-444 of 8 April 1957 establishing a special pension plan for active police personnel is as follows:
“Art. 2. - By derogation from the provisions of 1° of Article L. 24 of the Code of Civil and Military Retirement Pensions, the personnel of the active police services belonging to the categories listed in the first paragraph of Article 1 and Article 6 of this Law may be eligible for retirement, on their request, on the dual condition of justifying twenty-five years of effective service that is entitled to the above-mentioned bonus or to compulsory military services and to be greater
"The winding-up of the retirement pension comes under the conditions defined by Article 5 VI and Article 66 II, III and V of Law No. 2003-775 of 21 August 2003 on pension reform. »
I. - With a view to accelerating the disposal of undue dual property to the Defence, the assignment in full ownership of amicable buildings is authorized, for the benefit of operators managing housing for Defence personnel.
The list of assets is jointly decided by the Minister of Defence and the Minister in charge of the domain that sets the price of the assets transferred.
When these assets have to be cleared before their disposal, the State may entrust, under its responsibility, the management and financing of the clean-up operations to the receiving operator of the assignment.
II. - The provisions of I shall apply to assignments decided before 31 December 2005.
Section 81 of the Corrigendum Finance Act, 2003 (No. 2003-1312 of 30 December 2003) is supplemented by a sentence as follows:
"The same provisions remain inapplicable to premises that have been the subject of such assignment. »
Section 99 of the Corrigendum Financial Act for 1992 (No. 92-1476 of 31 December 1992) is amended as follows:
1° The beginning of the first paragraph of I is thus written: "Up to December 31, 2007, the... (the rest without change)";
2° The first paragraph of the second paragraph is as follows:
"The staff members who have been removed from the executives under the conditions set out in I shall be entitled to a bonus equal to the duration of the service remaining to be completed until the pensionable age provided for in Article L. 24 of the Civil and Military Pension Code within the five-year term. » ;
3° The last paragraph of II is replaced by a paragraph and a table as follows:
"This bonus may not have the effect of bringing the number of liquidable quarters beyond the number of quarters as set out in the following table, pursuant to the 2 of section 66 of Act No. 2003-775 of 21 August 2003 on pension reform:
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
Section L. 2133-1 of the Public Health Code is amended as follows:
A. - In the second paragraph, the words "for profit" are replaced by the words "whose product is assigned to".
B. - After the third preambular paragraph, a sub-item reads as follows:
"The generator is constituted by the distribution of advertising messages defined in the first paragraph. The requirement of the contribution comes at the time of payment by the advertiser to the governed. The contribution is declared, liquidated, recovered and controlled by the procedures and under the same sanctions, guarantees and privileges as the value added tax. Claims are filed, investigated and judged according to the rules applicable to the same tax. It is carried out a 1.5% levy by the State on the amount of this contribution for count and recovery costs. »
C. - It is supplemented by a sub-item:
"The provisions of this article come into force on the date of publication of the decree referred to in the previous paragraph, and no later than 1 January 2006. »
Support for the modernization of press broadcasters, funded in 2005 by the appropriations listed in section 30 of chapter 41-11 of the Prime Minister's General Service Budget.
Under the conditions determined by a convention, the instruction of individual application files and the payment of aids to each beneficiary may be delegated by the State to a public or private body designated after public competitive appeal under the conditions provided for in article 38 of Act No. 93-122 of 29 January 1993 on the prevention of corruption and transparency of economic life and public procedures.
The State shall pay to the designated agency the credits necessary for the payment of aids and shall, as appropriate, grant advances within two thirds of the annual allocation. The organization is paid, if any, by a sitting commission on the managed amounts.
The managerial body shall forward to Parliament and the Government, within six months of the year's closing, a report that will reflect the use of the credits it has managed.
Assistance to the social modernization of the daily political and general information press, funded in 2005 by the appropriations listed in section 10 of chapter 41-11 of the Prime Minister's General Service Budget.
Under the conditions provided for by an established agreement between the State, the professional organization(s) representing the enterprises eligible at the branch level and the agency that they designate, the State shall ensure the liquidation of the aids and their payment to the beneficiaries.
The State shall pay to the managerial body the credits necessary for the payment of aids and shall, as appropriate, grant advances within two thirds of the annual allocation.
The managerial body shall forward to Parliament and the Government, within six months of the year's closing, a report that will reflect the use of the credits it has managed.
I. - 3° of Article L. 24 of the Civil and Military Pension Code is thus drafted:
« 3° When the civil servant is a parent of three living children, or died by war, or of a living child, who is more than one year old and has a disability equal to or greater than 80%, provided that he or she has, for each child, interrupted his or her activity under conditions fixed by decree in the Council of State.
"Assimilated to the interruption of activity referred to in the preceding paragraph, the periods not having given rise to compulsory membership in a basic pension plan, under conditions set by decree in the Council of State.
"The children mentioned in the first paragraph are assimilated to the children listed in the II of Article L. 18 which the person concerned raised under the conditions set out in the III of that Article; "
II. - The provisions of I shall apply to applications submitted prior to their entry into force that have not resulted in a court decision that has been deemed to have been taken.
I. - In the IV of Article 37 of the Law of 1 June 1924 bringing into force French civil law in the departments of Bas-Rhin, Haut-Rhin and Moselle, from Act No. 2002-306 of 4 March 2002 on the reform of the law of 1 June 1924 bringing into force French civil law in the departments of Bas-Rhin, Haut-Rhin and Moselle, in its provisions
II. - Article 2 of Act No. 2002-306 of 4 March 2002 above reads as follows:
“Art. 2. - It is created a public institution of the State that:
"1° Ensures or ensures the operation and maintenance of the systems and network of the computerized land book;
« 2° Ensures control of systems security and the computerized land book network;
« 3° Deliver and remove authorizations and control access to computerized land book data;
« 4° And can deliver copies of the land book.
"From its inception, the public institution is substituted for the public interest group established pursuant to Act No. 94-342 of 29 April 1994 on the computerization of the land book in the departments of Bas-Rhin, Haut-Rhin and Moselle in all its rights and obligations, including, where applicable, for the completion of the completion and deployment of the computerized application of the land book. »
III. - Article 8 of the Act is thus drafted:
“Art. 8. - I. - Sections 36-2, 37, 38-3 and the last two paragraphs of section 40 of the Act of 1 June 1924 as amended by section 1, paragraphs II, III, V and VI of this Act, apply as of 1 January 2008.
"Sections 37 and 38-1 of the Act of 1 June 1924 referred to above, in their drafting in force on the date of promulgation of this Act, apply until the date of entry into force of sections 37 and 38-3 cited in the preceding paragraph.
“II. - The provisions of sections 2 to 5 of this Act shall apply from a date fixed by decree that may not be later than January 1, 2008. »
ANNOUNCEMENTS
E T A T A
(Art. 7)
Table of ways and means applicable to the 2004 budget
I. - GENERAL BUDGET
(Thousands of euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
II. - APPENDIX BUDGETS
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
III. - SPECIAL ACCOUNTS
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
E T A T B
(Art. 8)
Distribution by title and department,
Appropriations to regular civilian services
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
E T A T B
(Art. 9)
Distribution by title and department,
of the regular expenditure of civilian services
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
E T A T C
(Art. 10)
Distribution by title and department of program authorities and payment credits
of civil services
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
E T A T C
(Art. 11)
Distribution by title and department of program authorities and payment credits
in respect of the capital costs of civil services
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2004 text number 2
This law will be enforced as a law of the State.
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) Preparatory work: Act No. 2004-1485.
National Assembly:
Bill No. 1921;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 1976;
Opinion of Mr. Philippe Vitel, on behalf of the defence commission, No. 1970;
Discussion on 9 and 10 December 2004 and adoption on 10 December 2004.
Senate:
Bill, adopted by the National Assembly, No. 112 (2004-2005);
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 114 (2004-2005);
Discussion on 17 and 20 December 2004 and adoption on 20 December 2004.
National Assembly:
Bill, first read by the Senate, No. 1997;
Report of Mr. Gilles Carrez, on behalf of the Joint Parity Commission, No. 2015;
Discussion and adoption on 22 December 2004.
Senate:
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Joint Joint Committee, No. 136 (2004-2005);
Discussion and adoption on 22 December 2004.
