Key Benefits:
The National Assembly and the Senate adopted,
Vu la Constitutional Council decision No. 2005-531 DC of 29 December 2005 ;
The President of the Republic enacts the following legislation:
I. - 1 of Article 1668 of the General Tax Code is amended as follows:
1° In the second sentence of the first paragraph, the words: "decreased from its fraction corresponding to the net surplus value derived from the disposal of assets" and "for its non-taxed fraction at the rate set out in paragraph 219 (b)" are deleted;
2° In the third sentence of the first paragraph, after the words: "newly created", the words are inserted: "or newly submitted, in full or optional terms, to corporate tax";
3° Four subparagraphs are added:
"However, the amount of the last instalment paid for a fiscal year cannot be lower:
“(a) For companies that have made a turnover of between 1 billion and 5 billion euros in the last fiscal year or the tax period, reduced if applicable to twelve months, unlike two-thirds of the amount of the corporate tax estimated for that fiscal year in the same manner as those defined in the first paragraph and the amount of the advance payments already made under the same fiscal year;
“(b) For companies that have made a turnover of more than 5 billion euros in the last fiscal year or the tax period, reduced if applicable to twelve months, the difference between 80% of the amount of the corporate tax estimated for that fiscal year under the same terms as those defined in the first paragraph and the amount of the advances already paid for the same fiscal year.
"For the purposes of the provisions of a and b, the turnover is valued, for the parent company of a group referred to in section 223 A, making the sum of the business figures of each of the member companies of that group. »
II. - After article 1785 of the same code, it is inserted an article 1785 A thus drafted:
"Art. 1785 A. - The interest in delay under section 1727 and the increase under section 1731 shall be applied to the difference between, on the one hand, two-thirds or 80% of the amount of the tax due in respect of an exercise on the income tax imposed on the second paragraph of the I of section 219 and on the net result of the concession of the exploitation of the items referred to in 1 of However, these provisions do not apply if the estimated corporate tax amount has been determined from the forecast result account referred to in section L. 232-2 of the Commercial Code, revised within four months after the opening of the second half of the fiscal year, before deduction of corporate tax. For the parent company of a group referred to in section 223 A, the forecast result account is the sum of the forecast result accounts of the group member companies. »
III. - By derogation from the provisions of 1 of Article 1668 of the General Tax Code, the enterprises referred to in (a) and (b) of the same article closing their social period on 31 December 2005 shall pay, by 30 December 2005, an exceptional deposit equal to the difference between two thirds or 80% of the amount of the tax on the companies estimated for that fiscal year in the same manner as those defined in the first paragraph of the same article and the amount of the advances
IV. - The provisions of I and II apply to deposits due as of January 1, 2006. The provisions of the II also apply to the exceptional deposit referred to in the III, except for the provisions concerning the delayed interest set out in section 1727 of the General Tax Code.
I. - Section 59 I of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003) is amended as follows:
1° The first paragraph is supplemented by the words: "and the amount of expenditures carried out by the departments in 2004 under the minimum income allowance for activity";
2° In the third paragraph, after the words: "of the income allowance of solidarity", the words are inserted: "and the amount of the expenditures carried out by the departments in 2004 under the minimum income allocation of activity";
3° In the second sentence of the eighth paragraph, after the words: "in this department", the words are inserted: "and the amount of expenditure carried out by this department in 2004 under the minimum income allocation of activity";
4° In the fifteenth preambular paragraph, after the words "of the solidarity income allowance" are inserted the words: "and the amount of the expenditures carried out by the departments in 2004 under the minimum income allocation of activity".
II. - A. - The final level of the rate fraction referred to in the seventh paragraph of Article 59, paragraph I, of the Financial Act, 2004 (No. 2003-1311 of 30 December 2003) is fixed to:
EUR 12.50 per hectolitre for leadless supercarburants;
13,62 EUR per hectolitre in the case of unleaded superfuel containing an addendum 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.
B. The table in I of the same article is as follows:
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
III. - In 2005, an amount of EUR 456,752,304 is allocated to departments on the proceeds of the domestic consumer tax on petroleum products returned to the State.
Each department is allocated an amount equal to the positive difference between the expenditure carried out in 2004 for the minimum income of insertion and the minimum income of activity and the right to compensation of that department, in accordance with the following table:
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
IV. - The Government will submit to Parliament, by 1 June 2007, a report on the evaluation of the management performance of the minimum income of insertion and the minimum income of activity by the departments and defining the modalities of financial compensation corresponding to the difference between the minimum income of insertion and the minimum income of activity actually carried out by the departments and the right of compensation provided by the law.
I. - The right to compensation for operating expenses transferred pursuant to section 65 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities, calculated in accordance with I of Article 119 of the Act, is increased by a total amount of 5,649,864 EUR.
This amount is apportioned among departments in proportion to the updated average of 2002, 2003 and 2004 of the refactions carried out in each department on the allocation of the State to the solidarity fund for housing provided for in article 7 of Act No. 90-449 of 31 May 1990 on the implementation of the right to housing, in its earlier drafting of Act No. 2004-809 of 13 August 2004 referred to above, in accordance with the following table:
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
II. - For 2005, the fraction of the rate referred to in the first paragraph of the III of section 52 of Act No. 2004-1484 of 30 December 2004 of Finance for 2005 is set at 0.99 per cent.
In 2005, each department receives a revenue from the tax referred to in the first paragraph of the third paragraph of the same section corresponding to the percentages of that fraction of the rate as follows:
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
I. - By derogation from the fourth paragraph of Article 119 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities, for transfers of jurisdiction under sections 53, 54, 55 and 73 of the Act, the right to compensation for transferred operating expenses is equal to the expenditure recorded in 2004.
II. - By derogation from the fourth paragraph of Article 119 of Act No. 2004-809 of 13 August 2004 referred to above, for transfers of jurisdiction referred to in Article 121 VII of the Act, the right to compensation for the transferred operating expenses is equal to the expenditure found on the basis of the subsidies of health institutions and in the light of the supplementary budgets 2005.
III. - In the fourth and fifth paragraphs of I of section 52 of Act No. 2004-1484 of 30 December 2004 on Finance for 2005, the amounts "0.98 EUR" and " 0,71 EUR" are replaced respectively by the amounts "1.11 EUR" and " 0,79 EUR".
Table I of the same article is as follows:
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
The persons referred to in the IV of section 33 of Act No. 2004-1484 of 30 December 2004 of the financial year 2005 shall receive a partial refund of the domestic consumption tax applicable to the gasoline under conditions of employment and the heavy fuel charged to the identification indices 22 and 24 of Table B of 1 of section 265 of the Customs Code and the domestic consumption tax on the natural gas provided for in section 266 quinquies of the same code.
The amount of the partial refund is:
- 4 EUR per hectolitre for the amount of diesel purchased between 1 January and 31 August 2005;
- 5 EUR per hectolitre for the amount of diesel purchased between 1 September and 31 December 2005;
- 0.925 EUR per 100 kilograms net for heavy fuel oil acquired between 1 January and 31 December 2005;
- 0.71 EUR per thousand kilowatthours for gas volumes acquired between 1 January and 31 August 2005;
- EUR 0.95 per thousand kilowatthours for gas volumes acquired between September 1 and December 31, 2005.
Claims made by the persons referred to in the first paragraph shall be addressed to the services and bodies designated by decree, subject to the conditions set out therein.
Payments made in 2005 may be made this same year.
I. - Section 1647 C of the General Tax Code is amended as follows:
1° The sixth preambular paragraph is read as follows:
"is the subject of a discount. » ;
2° After I, it is inserted an Ibi as follows:
"I bis. - The amount of debursement by vehicle and boat, starting with the 2005 taxation, is equal to:
"(a) 700 EUR for motor vehicles intended for the carriage of goods and whose total weight authorized in charge is equal to or greater than 16 tonnes, for vehicles tractors whose total rolling weight is equal to or greater than 16 tonnes, for vehicles mentioned in c of I, for vessels mentioned in d of I whose carrying in heavy is less than 400 tonnes, as well as for vessels pushers or tugs mentioned in the same paragraph whose power is less than 300 tonnes;
“(b) EUR 1,000 when the vehicles mentioned in the Commission comply with the environmental standards for community reception within the meaning of Council Directive 70/156/EEC of 6 February 1970 concerning the approximation of the legislation of the Member States concerning the reception of motor vehicles and their trailers.
"The standards referred to in the preceding paragraph correspond to the limit values that the emissions of gas and particulate pollutants shall not exceed to allow for a community reception of the vehicle on 1 October 1995;
"(c) 2 EUR, for vessels mentioned in d of I, for each ton of heavy cargo or for each kilowatt for vessels of more than 400 tonnes and for pushers and tugs whose power is greater than 300 kilowatts;
"(d) EUR 366 for other vehicles mentioned in I."
3° In the b of II and IV, the reference: "to I" is replaced by the references: "to I and I bis".
II. - The provisions of I shall apply on the basis of the 2005 taxation and may, upon request of the taxpayer, result in a reduction in the balance referred to in the sixth paragraph of section 1679 quinquies of the general tax code.
The third paragraph of section 1 of the Act of 15 February 1941 on the organization of the production, transport and distribution of the gas is deleted.
I. - It is opened in 2005 in Treasury writings a special assignment account titled "Management of State Real Property".
This account, which the minister in charge of the domain is the principal agent, retraces:
1° In revenue, the proceeds of transfers of State real property, with the exception of those assigned to the Ministry of Defence;
2° In expenditure:
(a) Investment and operating expenses related to the disposal, acquisition or construction of buildings carried out by the State;
(b) Payments made to the general budget.
This trust account is closed as at 31 December 2005. The balance of this account, as noted at that date, is taken up in the opening balance of the special assignment account created by Act No. 2005-1719 of 30 December 2005 of finance for 2006 and entitled "Management of State Real Property".
II. - Section 64 of the Financial Act, 1963 (No. 63-156 of 23 February 1963) is repealed.
I. - In section 82 of Act No. 2004-1484 of 30 December 2004 of Finance for 2005, the numbers: "1,781.08", "481.97", "197,98" and "2,587.48" are replaced respectively by the numbers: "1,796.08", "484.97", "199.98" and "2,607,48".
II. - In the IV of section 55 of the Act, the number: "2,201.8" is replaced by the number: "2,222.2".
III. - The same article is supplemented by a V as follows:
"V. - If the net royalty cash in 2005 is more than €2,222.2 million, the excesses are exclusively allocated to investment expenses. »
IV. - The second paragraph of Article III is deleted.
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 2005 shall be determined as follows:
(In millions of euros)
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
I. - Final operations
A. - General budget
It is open to ministers, under the regular expenditures of civil services for 2005, additional appropriations totalling 1,379,328,661 in accordance with the distribution by title and by department as set out in statement B annexed to this Act.
The total amount of $1,412,980,977 is cancelled for the 2005 regular expenditure of civilian services, 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 the civil services for 2005, additional program authorizations and payment credits, respectively, amounting to the total sums of 19,350,000 and 47,425,219, in accordance with the distribution by title and by department set out in statement C annexed to this Act.
It is cancelled, under the capital expenditures of the civil services for 2005, a program authorization and payment credits, respectively, total amounts of 350,000 and 128,322,883 , 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, under the regular expenditures of military services for 2005, additional appropriations totalling 35,450,000.
The total amount of $25,000 is cancelled for the regular expenditures of military services for 2005.
B. - Supplementary budgets
It is open to the security of the seals, Minister of Justice, for the expenses of the budget annexed to the Legion of Honour for 2005, a program authorization and additional appropriations amounting to the sums of 4,350,000 and 2,300,000 respectively.
C. Special accounts
It is open to the Minister of Economy, Finance and Industry, under the expenses of the special assignment account entitled "Management of State Real Property", for 2005, a program authorization and additional appropriations amounting to 400,000 and 500,000 respectively.
It is open to the Minister of Economy, Finance and Industry for the expenditures of the advance account No. 903-60, entitled "Advances to public audiovisual organizations", for 2005, an additional credit of EUR 20,420,000.
II. - Other provisions
The credits approved by Decrees No. 2005-194 of 25 February 2005, No. 2005-401 of 29 April 2005, No. 2005-1206 of 26 September 2005, No. 2005-1361 of 3 November 2005 and No. 2005-1479 of 1 December 2005, which open credits as advances.
A. - Tax measures
After the e of Article 787 B of the General Tax Code, it is inserted a f as follows:
“f. In the event of non-compliance with the condition set out in c as a result of the contribution of securities of a company having an industrial, commercial, artisanal, agricultural or liberal activity to a society whose sole purpose is the management of its own heritage constituted exclusively of participation in the society whose shares or shares have been transmitted, partial exemption is not questioned if the following conditions are met:
« 1° The recipient company of the contribution is wholly owned by the natural persons who benefit from the exemption. The donor may, however, have direct participation in the social capital of that corporation, without the majority of such participation. It is directed directly by one or more of the natural persons who benefit from the exemption. The conditions for the composition of the company's assets, the possession of its capital and its direction must be respected at the end of the contribution operation and until the end of the undertaking referred to in c;
« 2° The recipient company of the contribution undertakes to retain the securities made up to the end of the commitment provided to the contribution;
« 3° The heirs, donatories or legatees, associates of the recipient company of the contributions, shall retain, for the period referred to in 2°, the securities received in return for the contribution transaction. »
I. - It is created a solidarity fund for development whose purpose is to contribute to the financing of developing countries and to aim to achieve the "Millennium Development Goals", especially in the field of health.
This fund is managed by the French Development Agency, in accordance with the terms set by decree.
II. - Article 302 bis K of the General Tax Code is supplemented by a VI as follows:
"VI. - The amounts referred to in the second and third paragraphs of the II are the subject of an increase for the benefit of the solidarity fund for development. A decree sets out the amount of this increase, within the limits of EUR 1 and EUR 4 respectively, or, where the passenger can benefit without additional cost on board services to which all passengers could not access free of charge, EUR 10 and EUR 40.
"The increase is perceived according to the passenger's final destination. It is not perceived when it is in correspondence. is considered to be a passenger in correspondence who meets the following three conditions:
“(a) The arrival took place by air on the airport or on an airport that was part of the same airport system within the meaning of Council Regulation (EEC) No. 2408/92 of 23 July 1992 concerning the access of community air carriers to intra-community air links;
“(b) The maximum period between the scheduled hours of arrival and departure does not exceed twenty-four hours;
"(c) The final destination airport is distinct from the original and is not part of the same airport system.
"These amounts are recovered under the conditions set out in the V. They are paid monthly to the French Development Agency. »
III. - A. - The provisions of I and II shall apply effective 1 July 2006.
B. - The provisions of I and II are subject to an assessment after a period of twenty-four months following their effective implementation. The amounts and limits of the increase provided for in Article 302 bis K VI of the General Tax Code may be revised in the next fiscal law following this assessment.
An additional fee to the tax provided for in section L. 5121-17 of the Public Health Code is established.
This additional fee is seated, recovered and controlled according to the rules, guarantees, privileges and penalties provided for the tax referred to in section L. 5121-17 of the same code.
The tariff of this additional fee is equal to half that of the tax provided for in section L. 5121-17 of the same code.
The proceeds of this additional tax shall be distributed, by order of the Minister for Health, between the health product testing management centres created in the form of public interest groups within the meaning of Act No. 82-610 of 15 July 1982 of guidance and programming for the research and technological development of France. It cannot be used to fund clinical trials on embryonic stem cells, or tests to allow therapeutic or reproductive cloning.
The provisions of this section apply as of January 1, 2006 for sales in fiscal years 2005 to 2008.
Subject to the rulings of justice, the levies to exceed the amount of individual reference of milk producers recovered under the 2004-2005 campaign, as well as the allocation of their product to the financing of aids for cessation of milk activity, are deemed to be regular as they would be challenged by the means derived from that no text would authorize the National Interprofessional Milk Board.
I. - It is created a tax entitled "tax for the benefit of the National Office for the Intervention of Milk and Dairy Products".
The tax is assigned to the National Office for the Intervention of Milk and Dairy Products to ensure the financing of the shares it implements as an agricultural office for the benefit of the dairy market under Article L. 621-3 of the Rural Code.
The transactions financed by the proceeds of this tax are subject to separate accounting held by the Office.
II. - The tax is due by the milk buyers and the milk producers of cows with an individual reference quantity for the direct sale, as defined in Council Regulation (EC) No. 1788/2003 of 29 September 2003, establishing a levy in the milk and dairy sector.
III. - The tax is seated:
1° On the amount of cow's milk delivered by the producer in the form of milk during the twelve-month period preceding April 1 of each year and exceeding the amount of reference notified by the office referred to in I to that producer for the milk deliveries of that period;
2° On the quantity of cow's milk sold or sold or used to manufacture dairy products sold or disposed of by the producer during the period mentioned in 1° and which exceeds the amount of reference notified to that producer for direct sales of that period.
These quantities may be reduced by a joint order of the Minister for Agriculture and the Minister responsible for the budget taken after advice from the Board of Directors of the National Milk and Dairy Response Office.
In the case of a proportional slaughter of the individual reference quantities of producers, the rate of slaughter is between 1% and 15%. In the case of a weight-measurement, this weight is between 0 and 20,600 kilograms of milk. Both types of slaughter can be cumulative.
IV. - The tax generator is the delivery of milk or the direct sale of milk or dairy products during the period mentioned in III.
The tax is payable at the end of this period.
However, where the producer referred to in III is liable for the sampling referred to in 1 of section 1 of Council Regulation (EC) No 1788/2003 of 29 September 2003, referred to above, the tax is not payable for the quantities concerned.
V. - The tax rate is set at EUR 30.91 per 100 kilograms of milk.
VI. - The tax due under II shall be recovered by the office referred to in I in the following manner:
1° The amount of the tax due by the producers in respect of the quantities referred to in 1° of III is notified by this office to each milk buyer to whom these producers delivered their milk.
The milk buyers pay to this office, within the month of this notification, the proceeds of the tax they have taken from the producers who deliver milk to them;
2° The amount of the tax due by producers in respect of the quantities referred to in 2° of III shall be notified by that office to each producer who made direct sales.
Producers making direct sales to this office, within the month of this notification, shall pay the proceeds of the tax they owe.
VII. - In the event of a failure to pay, the Director of the Office referred to in I shall continue to collect this tax in accordance with the provisions governing public accounting.
VIII. - The director of the office referred to in the I expedites the controls, performs the adjustments and receives the appeals made by milk buyers or producers concerning the tax plate according to the provisions of the rural code relating to the control of the production of cow's milk and the modalities for the recovery of an additional charge to the buyers and producers of cow's milk.
IX. - A decree specifies, as necessary, the terms and conditions of application of this article.
A fraction of the proceeds of the tax referred to in section 43 of the Financial Act for 2000 (No. 99-1172 of 30 December 1999), within the limit of 4 million euros, is allocated in 2006 to the public institution called "Institute for Radiation Protection and Nuclear Safety".
I. - The second part of Article 150 U of the General Tax Code is amended as follows:
1° The words: "of a residence by taxpayer" are replaced by the words: "by taxpayer, of the first two assignments,"
2° It is added a sentence as follows:
"In addition, the second assignment benefits from these provisions on the dual condition that the taxpayer does not have another property in France on the day of the assignment and that it intervenes at least five years after the first; "
II. - The provisions set out in I apply for the taxation of real estate surplus-values realized during the onerous assignments that occurred as of January 1, 2006.
A. - I. - After the article 239 octies of the general tax code, it is inserted an article 239 nonies as follows:
"Art. 239 nonies. - I. - Real estate investment funds are real estate collective investment organizations, referred to in chapter IV, section 5, title I, of book II of the monetary and financial code.
“II. - 1. The taxable income and profits referred to in I of Article L. 214-140 of the monetary and financial code shall be determined by the real estate investment fund management company for the portion corresponding to the rights of each holder of shares liable to income tax that has not entered its share in its professional asset, under the conditions provided:
“(a) Sections 14 A to 33 quinquies, for income under the category of property income under the assets referred to in paragraph 1 of Article L. 214-140 of the monetary and financial code;
“(b) In section 137 ter, for income under the category of income of movable capital in respect of the assets referred to in b of 1° of II of the same article L. 214-140;
"(c) Sections 150 UC to 150 VH and Article 244 bis A, for the cost-effective disposal of property and property rights referred to in 2° of II of the same Article L. 214-140;
"(d) In Article 150-0 F, for surplus-values of assignment of assets referred to in 3° of II of the same Article L. 214-140.
“2. The holders of real estate investment shares referred to in 1 are subject to income tax on the basis of income and profits distributed by the fund, for the year in which that distribution occurs.
“3. The provisions set out in b ter and h of 1° of I of article 31, to article 31 bis, in the first paragraph of 3° of I of article 156 relating to buildings classified historical monuments, registered in the additional inventory or having been subject to ministerial approval or having received the label issued by the Heritage Foundation, in the second and third paragraphs of 3° of I of article 156, to articles 199 decies E to 199 A is not applicable where immovables, real property rights or shares are held directly or indirectly by immovable funds other than those derived from the transformation of civil societies referred to in Article 239 septies and for which the application of these provisions was requested prior to the filing deadline for returns of income for 2006.
"III. - For other shareholders, the income and profits referred to in Article L. 214-140 of the monetary and financial code are imposed on the date of their distribution for the fraction corresponding to their rights. »
II. - After article 14 of the same code, it is inserted an article 14 A thus drafted:
"Art. 14 A. - Also included in the land income category are incomes distributed by a real estate investment fund referred to in Article 239 nonies under the fraction of the result referred to in Article 1 of Article L. 214-107 of the monetary and financial code, relating to the assets referred to in Article L. 214-92 of the same code held directly or indirectly by that fund. »
III. - After the e of 1° of I of article 31 of the same code, it is inserted an ebi such as:
"e bis. Expenditures incurred by a real estate investment fund referred to in Article 239 nuns for operating and managing costs in proportion to the assets referred to in paragraph 1 of Article L. 214-140 of the monetary and financial code held directly or indirectly by the fund, excluding variable management costs collected by the management company referred to in Article L. 214-119 of the same performance code.
"The costs of management, subscription and transaction directly borne by the holders of shares of a real estate investment fund referred to in section 239 nonies are not included in the expenses of the property allowed in deduction; "
IV. - Section 32 of the same code is amended as follows:
1° The second paragraph of 1 is amended as follows:
(a) After the words: "holds" are inserted the words: "property investment shares mentioned in article 239 nuns or";
(b) After the words: "accounting profits of these societies", the words "or these funds" are inserted;
2° 2 is thus amended:
(a) In the e, after the words: "in article 1655 ter", the words are inserted: "and shares of real estate investment funds mentioned in article 239 nonies",
(b) It is added a g so written;
"g. Parts of real estate investment funds referred to in Article 239 nuns where their holder is not owner of a given building for bare rental; "
V. - The 5 bis of Article 38 of the same code is supplemented by a paragraph as follows:
"These provisions apply to the profit or loss resulting from the exchange of securities resulting from the merger or splitting of investment companies with variable capital preponderance referred to in the 3rd nonies of section 208 and real estate investment funds referred to in section 239 nonies. »
VI. - After the 6 of Article 39 duodecies of the same code, it is inserted a 6 bis as follows:
"6 bis. The long-term surplus and less-value tax system provided for in this section and the following articles are not applicable to the share of profits distributed by a real estate investment fund referred to in section 239 nonies. »
VII. - In the V of Article 93 quater of the same code, after the words: "The provisions" are inserted the words "of 5 bis and", and the words "social rights resulting from a merger or split of companies, when these rights" are replaced by the words: "titles resulting from the operations mentioned in the above-mentioned articles, when these titles".
VIII. - Article 115 (1) of the same code is supplemented by a paragraph as follows:
"These provisions apply to the merging or splitting of investment companies with a variable capital preponderance referred to in the 3rd nonies of section 208, provided that the beneficiary company of the contributions undertakes, in the act of fusion, to replace the corporation absorbed for the distribution obligations provided for in Article II of Article L. 214-128 of the monetary and financial code. In the event of scission, these obligations must be repeated by the recipient companies of the pro-rata contributions of the amount of the real assets provided, valued on the effective date of the transaction. »
IX. - Article 115 A of the same code is amended as follows:
1° The two sub-items constitute an I;
2° It is added a II as follows:
“II. - In the event of the absorption, in accordance with the regulations in force, of a real estate investment company with variable capital mentioned in the 3rd nonies of Article 208 by a real estate investment fund referred to in Article 239 nonies, the allocation of securities to the members of the corporation in exchange for the cancellation of the securities of that corporation is not considered to be a distribution of movable income, 12
"These provisions are applicable in the event of the splitting of a real estate preponderance company in accordance with the regulations in force. The distribution obligations referred to in the first paragraph must be repeated by the recipient funds of the pro-rata contributions of the amount of the real assets provided, valued at the effective date of the transaction. »
X. - After Article 137 bis of the same code, an article 137 ter is inserted as follows:
"Art. 137 ter. - I. - Revenues relating to the assets referred to in Article L. 214-140 of the monetary and financial code collected by a real estate investment fund referred to in Article 239 nonies of this Code constitute income of movable capital collected by shareholders on the date of distribution by the fund.
“II. - The person who ensures the payment of the income referred to in I is required to withdraw from the date of distribution and to return to the Consolidated Revenue Fund the deduction to the source or the deduction provided for in 2 of section 119 bis and III of section 125 A, which are due on these incomes due to their respective share by the holders of shares whose tax domicile or head office is located outside metropolitan France and departments of the units. »
XI. - The 6 of Article 145 of the same code is supplemented by an i as follows:
"i. To the income and profits distributed to shareholders of investment companies with variable capital preponderance referred to in the 3rd nonies of section 208 and to those of their affiliates having opted for the plan provided for in Article 208 C, II."
XII. - Article 150-0 A of the same code is amended as follows:
1° In the first paragraph of 1 of the I, the words "of Article 150 UB" are replaced by the words "of Articles 150 UB and 150 UC";
2° After the 4th of II, a 4 bis and a 4 ter are inserted as follows:
"4 bis. A net gain removed from the acquisitions of shares of investment companies with variable capital preponderance mentioned in the 3rd nonies of section 208;
"4 ter. By derogation from the provisions of section 239 nonies, to the securities assigned as part of their management by the real estate investment funds governed by sections L. 214-89 et seq. of the monetary and financial code, where a natural person acting directly or by an interposed person has more than 10% of the shares of the fund. »
XIII. - After article 150-0 E of the same code, it is inserted an article 150-0 F:
"Art. 150-0 F. - Subject to the provisions of 4 ter of Article 150-0 A, the surplus-values referred to in 3° of Article L. 214-140 of the monetary and financial code, distributed by a real estate investment fund referred to in Article 239 nonies, shall be subject to the tax rate provided for in 2 of Article 200 A.
"The provisions of Articles 150-0 A to 150-0 E do not apply to the distributed surplus-values referred to in the first paragraph. »
XIV. - After Article 150 UB of the same code, an article 150 UC is inserted as follows:
"Art. 150 UC. - I. - The provisions of I and of 4° to 7° of II of Article 150 U apply:
“(a) To the surplus-values made during the assignment of property referred to in paragraph 1 of Article L. 214-140 of the monetary and financial code by a real estate investment fund referred to in Article 239 nonies;
“(b) To the valuations of the same nature carried out by real estate companies or groups within the meaning of Article 150 UB or by a real estate investment fund, held directly or indirectly by a real estate investment fund, for the fraction corresponding to its rights.
“II. - The provisions of Article 150 UB I shall apply:
“(a) Net gains withdrawn from the transfer or redemption of shares of a real estate investment fund referred to in section 239 nonies;
“(b) The net gains made by a real estate investment fund during the assignment of social rights or shares of real estate companies or groups within the meaning of Article 150 UB or shares of a real estate investment fund, held directly or indirectly by a real estate investment fund, for the fraction corresponding to its rights. »
XV. - In section 150 V of the same code, the reference "150 UB" is replaced by the reference "150 UC".
XVI. - Article 150 VB II of the same code is amended as follows:
1° The 3rd is supplemented by the words: "with the exception of those held directly or indirectly by a real estate investment fund referred to in section 239 nonies";
2° The 4th is supplemented by a sentence as follows:
"This increase is not applicable to transfers of immovables held directly or indirectly by a real estate investment fund referred to in section 239 nonies. »
XVII. - In the first paragraph of Article 150 VC of the same code, the words "and 150 UB" are replaced by the words ", 150 UB and 150 UC".
XVIII. - In the I of Article 150 VD of the same code, the reference "150 UB" is replaced by the reference "150 UC".
XIX. - Article 150 VF of the same code is amended as follows:
1° In I, the reference: "150 UB" is replaced by the reference: "150 UC";
2° After I, it is inserted an Ibi as follows:
"I bis. - The income tax corresponding to the surplus-value made on the shares referred to in a of II of section 150 UC is paid by the paying establishment on behalf of the natural person, corporation or group that cedes the shares. » ;
3° After II, it is inserted a II bis as follows:
« II bis. - In the event of the transfer of a property or a right referred to in I and in b of II of Article 150 UC by a real estate investment fund referred to in Article 239 nonies, by a corporation or a preponderance property group within the meaning of Article 150 UB or a real estate investment fund, held directly or indirectly by a real estate investment fund, the income tax relating to the surplus-value is due to The income tax for the holders' surplus-value is paid by the depositary of the real estate investment fund on behalf of the holders. »
XX. - Article 150 VG II of the same code is supplemented by a 4° and a 5° as follows:
« 4° For assignments referred to in I and b of II of Article 150 UC carried out directly or indirectly by a real estate investment fund, at the service of the taxes of the enterprises of the place of the head office of the depositary, within ten days from the date of the payment of the amounts distributed to the holders related to these assignments;
« 5° For assignments referred to in a of II of Article 150 UC carried out by a holder of shares of real estate investment funds, at the service of the corporate taxes of the place of the head office of the paying establishment, within one month of the assignment. »
XXI. - Article 150 VH of the same code is amended as follows:
1° In the first paragraph of I, the reference: "150 UB" is replaced by the reference: "150 UC";
2° The III is completed by a 3° and a 4° as follows:
« 3° For assignments referred to in 4° of II of Article 150 VG, by the depositary of the real estate investment fund, at the service of the taxes of the enterprises of the place of the head office of the latter;
« 4° For transfers referred to in 5° of II of Article 150 VG, by the paying establishment, at the service of the corporate taxes of the place of the head office of the latter. »
XXII. - 4° of 3 of Article 158 of the same code is amended as follows:
1° After the c, it is inserted a d as follows:
"d. The real estate investment funds mentioned in section 239 nuns. » ;
2° In the penultimate paragraph, the words ", b and c" are replaced by the words "to d".
XXIII. - In article 160 bis of the same code, after the words: "variable capital investment companies" are inserted the words: "and investment companies with variable capital preponderance mentioned in the 3rd nun of Article 208".
XXIV. - In the e of Article 164 B of the same code, the reference "150 UB" is replaced by the reference "150 UC".
XXV. - After article 199 ter A of the same code, an article 199 ter-0 B is inserted as follows:
"Art. 199 ter-0 B. - The holders of shares of a real estate investment fund referred to in section 239 nonies may make the imputation of all or part of the tax credits attached to the income and profits referred to in section L. 214-140 of the monetary and financial code included in that fund.
"For each year, the fund management company referred to in Article L. 214-119 of the same code calculates the total amount to the imputation of which the cashed revenues and profits made by the fund are entitled.
"The right to imputation by each carrier is determined in proportion to its share in the distribution made under the year concerned and taking into account the nature and origin of the French or foreign income and profits included in that distribution. This right to imputation cannot exceed the right to which the person concerned could have claimed if he had directly received his share of the same income and profits.
"The amount to be charged is added for the shareholders' shareholders' shareholders' income tax or tax. »
XXVI. - Section 200 B of the same code is amended as follows:
1° In the first paragraph, the reference: "150 UB" is replaced by the reference: "150 UC";
2° In a, after the words: "articles 8 to 8 ter", are inserted the words: "and by holders of shares of real estate investments mentioned in article 239 nonies";
3° In the b, after the words: "articles 8 to 8 ter", the words are inserted: "and by holders of shares, legal persons, of real estate investment funds mentioned in article 239 nonies".
XXVII. - After the 3° octies of article 208 of the same code, it is inserted a 3° nies as follows:
« 3° nonies Investment companies with variable capital preponderance governed by articles L. 214-89 et seq. of the monetary and financial code; "
XXVIII. - Article 208 C of the same code is amended as follows:
1° The fourth paragraph of the second paragraph is supplemented by a sentence as follows:
"This corporation may be a subsidiary or a corporation, referred to in the first paragraph or in the first paragraph, as long as the latter is directly or indirectly linked to the distribution company within the meaning of Article 39, 12 of the first paragraph. » ;
2° After the III, a III bis is inserted as follows:
"III bis. - Companies subject to the corporate tax referred to in c of I of section L. 214-92 of the monetary and financial code may opt under the conditions of III for the tax regime provided for in II when they are held at least 95%, directly or indirectly and on a continuous basis during the year, by a fixed capital real estate investment corporation referred to in 3° nonies of section 208. » ;
3° In the V, after the word: "Societies" are inserted the words: "as mentioned in the II and III bis".
XXIX. - In the I of Article 208 C bis of the same code, after the words "their subsidiaries," the words "and the companies mentioned in the III bis of Article 208 C" are inserted, and the words "at Article 208 C" are replaced by the words "at the II of the same article".
XXX. - Section 210 E of the same code is amended as follows:
1° In the I, the words: "input" are replaced by the words: "assignment" and after the words: "using public savings," are inserted the words: "or approved by the Autorité des marchés financiers";
2° In the first paragraph of the II, the words: "beneficiary of the contribution take the undertaking" are replaced by the words: "transferee take the undertaking, under conditions provided by decree", and the word "provided" is deleted;
3° The first sentence of the second paragraph of II is deleted and, in the second sentence, the words: "beneficiary of the contribution" are replaced by the word "assignmentary".
XXXI. - Article 219 of the same code is amended as follows:
1° The second paragraph of the a ter of I is supplemented by a sentence as follows:
"It also does not apply to securities issued by real estate investment organizations or by foreign law organizations with an equivalent object referred to in e of Article L. 214-92 of the monetary and financial code. » ;
2° In the IV, the words: "listed real estate investments and their subsidiaries" are deleted, and the words: "to this" are replaced by the words: "to the II of this same."
XXXII. - In the first paragraph of article 234 terdecies of the same code, the words "and 239 septies" are replaced by the words ", 239 septies and 239 nies".
XXXIII. - In the third bis of section 235 ter ZC of the same code, the words: "listed real estate investments referred to in I of section 208 C and their subsidiaries held at least 95%, directly or indirectly, on a continuous basis during the fiscal year" are replaced by the words: "having opted for the regime provided for in II of section 208 C".
XXXIV. - In the second paragraph of Article 238 bis JA of the same code, the words: "Input" are replaced by the words: "The assignment" and the words: "input is made" are replaced by the words: "the assignment is carried out".
XXXV. - In article 238 octies B of the same code, the words "and 150 UB" are replaced by the words ", 150 UB and 150 UC".
XXXVI. - After article 242 ter A of the same code, an article 242 ter B is inserted as follows:
"Art. 242 ter B. - I. - 1. Persons who provide for the payment of income distributed by a real estate investment fund, as referred to in paragraph 1 of section 239 nonies, are required to report, on the declaration referred to in section 242 ter, the identity and address of beneficiaries and the details of the taxable amount pursuant to the rules referred to in sections 28 to 33 quinquies.
“2. For the purposes of the provisions of 1, the real estate investment fund management company, referred to in Article L. 214-119 of the monetary and financial code, provides to the persons mentioned in paragraph 1, under conditions provided by decree, the information necessary to identify the holders and to determine the fraction of the income distributed and the fraction of the taxable net income corresponding to their rights.
“3. The declaration referred to in 1 must be made in conditions and times established by decree. A copy of this statement must be sent to the beneficiaries of the relevant income.
"It is obligatoryly transmitted to the tax administration according to a computer process by the declarant who has subscribed at least one hundred statements in the previous year.
“II. - Persons who provide the payment of the distributed surplus-values referred to in 150-0 F and the income and profits referred to in the III of section 239 nonies are also required to include the identity, address of the beneficiaries and the details of the taxable amount on the declaration referred to in 1 of I."
XXXVII. - Article 244 bis A I of the same code is amended as follows:
1° The first paragraph is amended to read:
(a) The words: "and companies or groups whose headquarters is located in France and which fall under articles 8 to 8 ter to the prorate of social rights held by associates" are replaced by the words: ", companies or groups that fall under articles 8 to 8 ter of which the head office is located in France and the real estate investment funds mentioned in article 239 nonies, on the pro rata of social rights or shares held by associates or shareholders;
(b) The words: "and shares of companies not listed on a stock exchange whose assets are, at the close of the three fiscal years preceding the assignment, constituted mainly by such assets and rights" are replaced by the words: ", shares of companies not listed on a stock exchange whose assets are, at the close of the three fiscal years preceding the assignment, constituted mainly by such assets and rights, and shares of real estate investments referred to in section 239
2° In the second paragraph, the words: "and associates natural persons of companies or groups whose profits are taxed on behalf of the partners" are replaced by the words: ", associates natural persons of companies or groups whose profits are taxed on behalf of the partners and holders of shares, natural persons, of real estate investment funds mentioned in article 239 nonies";
3° After the sixth preambular paragraph, a c/
"c. The gains made, directly or indirectly, by a real estate investment fund or by its shareholders subject to income tax are determined in accordance with the terms and conditions defined in section 150 UC. » ;
4° After the eighth preambular paragraph, three sub-items are inserted:
“By derogation from the provisions of the ninth paragraph:
“(a) The tax due in respect of transfers made by a real estate investment fund shall be paid on behalf of the holders in the service of the taxes of the enterprises at the place of the head office of the depositary of the real estate investment fund and by the depositary within ten days of the date of payment referred to in Article L. 214-141 of the monetary and financial code of the surplus-values distributed to the holders relating to such transfers;
“(b) The tax due to the transfer of shares that a holder of shares of real estate investment funds is paid on behalf of the holders to the tax service of the enterprises of the place of the head office of the paying establishment and by the holder, within one month of the assignment. "
XXXVIII. - Article 635 of the same code is supplemented by a 10° as follows:
« 10° Licensing and repurchasing taxable shares of real estate funds. »
XXXIX. - After article 640 of the same code, it is inserted an article 640 A thus drafted:
"Art. 640 A. - In the absence of deeds, the taxable assignments and redemptions of real estate funds must be declared in the month of their date. »
XL. - After the article 730 quater of the same code, it is inserted an article 730 quinquies as follows:
"Art. 730 quinquies. - Disposals of shares or shares of real estate collective investment organizations are exempt from registration rights unless:
“(a) When the purchaser holds or becomes aware of the acquisition of more than 10% of the shares or shares of the real estate collective investment organization, directly or through his or her spouse or ascendants or descendants or their brothers or sisters, or indirectly through one or more companies of which he or the aforementioned persons hold more than 50% of the financial and voting rights;
“(b) Or where the purchaser, legal person or fund, holds or will hold more than 20% of the shares or shares of the real estate collective investment organization within the meaning of Article L. 214-101 of the monetary and financial code.
"In the assumptions referred to in a and b, assignments are subject to a registration fee at the rate set at 2° of I of Article 726. »
XLI. - Article 749 of the same code is amended as follows:
1° After the word: "investment", the words are inserted: "and shares of real estate investment funds";
2° It is added a paragraph to read:
"When the holder of the shares of a real estate investment fund is in one of the cases referred to in (a) and (b) of Article 730 quinquies, a right of registration at the rate set at 2° of Article 726 is applicable. »
XLII. - Article 825 of the same code is supplemented by a paragraph as follows:
"The redemption by an investment company with variable capital preponderance of its own shares is subject to a registration fee at the rate set at 2° of I of Article 726 when the holder of the shares is in one of the cases referred to in a and b of Article 730 quinquies. »
XLIII. - After article 832 of the same code, it is inserted an article 832 A thus drafted:
"Art. 832 A. - Subscriptions of shares of real estate funds are exempted from any registration fee. »
XLIV. - In the fourth paragraph of Article 1663, paragraph 2, of the same code, the words: "listed real estate investments and their subsidiaries" are replaced by the words: "having opted for the regime of Article 208 C II".
XLV. - In the second paragraph of 1 of Article 1727 of the same code, the reference "150 UB" is replaced by the reference "150 UC".
XLVI. - In article 1764 of the same code, the words "submitted intake" are replaced by the words "submitted assignment" and the words "input" are replaced by the words "assignment".
XLVII. - Article 1736 of the same code is amended as follows:
1° In the first, after the words: "in the first of Article 242 ter", the words are inserted: "and in Article 242 ter B";
2° In the first paragraph of 2, after the words "in article 242 ter", the words "and in article 242 ter B" are inserted;
3° In the second paragraph of 2, after the words "of Article 242 ter", the words "and of Article 242 ter B" are inserted;
4° In 3 and 4, after the words: "in 242 ter", the words are inserted: "and in 242 ter B."
B. - In the second paragraph of Article L. 136-7 of the Social Security Code, the reference "150 UB" is replaced by the reference "150 UC".
C. - I. - The provisions of Articles 150-0 A, 150 U, 150 UB and 244 bis A of the General Code of Taxes are not applicable to the net gains made during a transaction of transformation of a civil real estate investment corporation referred to in Article 239 septies of the same code into a real estate investment fund referred to in Article 239 nonies of the same code, or in a real estate investment company referred to in capital
Exchanges with relief remain subject to the provisions of articles 150-0 A and 150 UB of the general tax code where the amount of the relief received by the taxpayer exceeds 10% of the nominal value of the securities received.
II. - The provisions mentioned in I are applicable to merger, splitting, absorption, sharing or intake of prior securities, the sole purpose of which is the transformation of a civil real estate investment corporation into a real estate collective investment organization under the conditions referred to in Article L. 214-84-2 of the monetary and financial code.
III. - In the event of subsequent sale of property, rights or securities received in connection with a transformation referred to in I and II, the taxable surplus-value under sections 150-0 A, 150 UC and 244 bis A of the General Tax Code is calculated by reference, if any, to the price or value of acquisition of the goods, rights or securities exchanged, diminished of the relief received or increased from the relief paid during the exchange.
IV. - Transfers of property, rights and obligations resulting from the transformation of civil real estate investment companies into real estate collective investment organizations, acting within the time limit referred to in Article L. 214-84-2 of the monetary and financial code, are exempt from registration fees, land advertising tax and the salary of mortgage preservatives.
V. - 1. The surplus or lesser-values referred to in the first paragraph of Article 202 ter, which are included in the assets of civil property investment companies, are not imposed on the occasion of the transactions referred to in I and II. The more or less-values generated during a subsequent disposal of these assets are determined from the tax value of these assets prior to the transactions required by the transformation of civil real estate investment companies into collective investment organizations.
2. When the shares of civil real estate investment companies are registered in the assets of a business, the profits or losses made by the holders for the above-mentioned transactions may be included in the results of the year in which the securities received after the transaction of the transformation of these companies into collective investment organizations are transferred. In this case, the profit or loss resulting from the subsequent assignment of the securities is determined in relation to the value that the shares of the civil real estate investment company had from a tax perspective in the enterprise.
These provisions are not applicable if the relief exceeds 10% of the nominal value of the shares or shares of the assigned collective investment organization or if the relief exceeds the amount of the surplus-value made in one of the transactions referred to in I and II.
3. Persons under the 1 or 2 plan are subject to the obligations set out in section 54 septies of the General Tax Code.
The provisions of this V shall apply in the conditions referred to in Article L. 214-84-2 of the monetary and financial code.
VI. - The provisions set out in this section, with the exception of those provided for in 1° of XXVIII and XXX of A, shall apply from the date of entry into force referred to in Article 7 of Order No. 2005-1278 of 13 October 2005 defining the legal regime of real estate collective investment organizations and the modalities of transformation of civil real estate investment companies into real estate collective investment organizations.
The provisions of 1° of XXVIII and XXX of A apply, respectively, to products received and transfers made effective 1 January 2006.
I. - After Article 150-0 D of the General Tax Code, two articles 150-0 D bis and 150-0 D ter as follows:
"Art. 150-0 D bis. - I. - 1. The net gains referred to in 1 of Article 150-0 D and determined under the conditions of the same article removed from the assignments in an expensive capacity of shares, shares of corporations or dismembered rights relating to such shares or shares are reduced by a third party's slaughter for each year of detention beyond the fifth, when the conditions provided for in II are met.
“2. The additional price set out in 2 of Article 150-0 A, relating to the assignment of securities or rights referred to in 1 of this I, shall be reduced from the felling provided for in that same 1 and applied during that assignment.
“II. - The benefit of the slaughter provided for in 1 of I is subject to the following conditions:
« 1° The duration and continuing nature of the detention of the assigned securities or rights must be justified by the taxpayer;
« 2° The corporation whose shares, shares or rights are disposed of:
“(a) Is liable to corporate tax or to an equivalent or optional tax subject to that tax;
“(b) This is a commercial, industrial, artisanal, liberal, agricultural or financial activity, with the exception of the management of its own movable or real estate heritage, or has the exclusive social purpose of holding participations in companies carrying out the aforementioned activities. This condition is continuously assessed during the five years preceding the assignment;
"(c) At its head office in a Member State of the European Community or in another State Party to the Agreement on the European Economic Area which concluded with France a tax convention that contains an administrative assistance clause to combat tax evasion or fraud.
"III. - The provisions of I do not apply:
« 1° To the advantage referred to in Article 163 bis C, the surplus-values referred to in Articles 238 bis HK and 238 bis HS and the losses found under the conditions set out in Article 150-0 D, 12 and 13;
« 2° To the net proceeds of disposal of shares of investment companies referred to in 1° bis, 1° ter and 3° septies of section 208 and of unipersonal investment companies at risk during the period in which they receive tax exemptions on the companies provided for in section 208 D, as well as companies of the same nature established outside France and subject to an equivalent tax regime;
« 3° To the net gains in the disposal of shares of the companies referred to in 1° bis A of section 208, real estate preponderance companies with variable capital governed by articles L. 214-89 et seq. of the monetary and financial code and similar companies established outside France and subject to an equivalent tax regime.
"IV. - In the case of the assignment of titles or rights mentioned in 1 of I belonging to a series of titles or rights of the same nature, acquired or subscribed on different dates, the titles or rights granted are those acquired or subscribed to the earliest dates.
"V. - For the purposes of 1 of I, the period of detention is deducted from 1 January of the year of acquisition or subscription of titles or rights, and:
« 1° In the event of the assignment of securities or rights by an interposed person, effective 1 January 2006 or, if it is later, from 1 January of the year of acquisition or subscription of securities or rights by the interposed person;
« 2° In the event of subsequent sale of securities or rights received in connection with transactions referred to in Article 150-0 B or Article II of Article 150 UB, effective 1 January 2006 or, if it is later, from 1 January of the year of acquisition of securities or rights handed over to the exchange;
« 3° In the event of the sale of securities or rights after the closure of a Share Savings Plan defined in Article 163 quinquies D or their withdrawal beyond the eighth year, from 1 January 2006 or, if it is later, from 1 January of the year in which the assignor ceased to benefit, for these securities, from the benefits provided for in 5° bis and 5° ter of Article 157;
« 4° In the event of the transfer of securities or corporate rights that have opted for their taxation on corporations or an equivalent tax, effective January 1, 2006, or, if it is later, effective January 1, of the year in which the last option was exercised;
« 5° In the event of the transfer of securities or corporate rights that have renounced the option set out in the 3rd of Article 8, beginning January 1, 2006, or, if it is later, from January 1 of the year of that renunciation;
« 6° For securities or rights acquired or subscribed before January 1, 2006, beginning January 1, 2006.
"Art. 150-0 D ter. - I. - The slaughter under section 150-0 D bis applies under the same conditions, with the exception of those set out in the V of the same section, to the net gains made during the assignment of shares, shares or deemed rights relating to such shares or shares, acquired or subscribed before January 1, 2006, if the following conditions are met:
« 1° The assignment covers all shares, shares or rights held by the assignor in the corporation whose titles or rights are assigned or over 50% of the voting rights or, in the event of the sole detention of the usufruit, over more than 50% of the rights in the social benefits of that corporation;
« 2° The assignor must:
“(a) Have exercised within the corporation whose titles or rights are disposed of, on a continuous basis during the five years preceding the assignment and under the conditions set out in 1° of Article 885 O bis, one of the functions mentioned in that same 1°;
“(b) Have held directly or by interposed person or through his or her spouse or ascendants or descendants or their brothers and sisters, on a continuous basis during the five years preceding the assignment, at least 25% of the voting rights or rights in the social benefits of the corporation whose securities or rights are transferred;
"(c) In the year following the assignment, cease any function in the corporation whose securities or rights are transferred and assert its retirement rights;
« 3° The corporation whose titles or rights are assigned meets the following conditions:
“(a) It employs less than two hundred and fifty employees as of December 31 of the year preceding the year of the assignment or, if not, on December 31 of the second or third year preceding that of the assignment;
“(b) It has achieved an annual turnover of less than 50 million euros in the last fiscal year, or has a total balance sheet of less than 43 million euros at the end of the last fiscal year;
"(c) Its capital or voting rights are not held up to 25 per cent or more by a company or by several companies that do not meet the conditions of a and b, on a continuous basis in the last 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 appreciated during the last fiscal year;
« 4° In the event of the transfer of titles or rights to a business, the assignor shall not have, directly or indirectly, voting or rights in the social benefits of the assignee enterprise.
“II. - For the application of 1 of Article 150-0 D bis, the duration of detention is deducted from 1 January of the year of acquisition or subscription of securities or rights, and:
« 1° In the event of the assignment of securities or rights by an interposed person, beginning on 1 January of the year of acquisition or subscription of securities or rights by the interposed person;
« 2° In the event of subsequent sale of securities or rights received in connection with transactions referred to in Article 150-0 B or Article 150 UB II, beginning on 1 January of the year of acquisition of securities or rights handed over to the exchange;
« 3° In the event of the sale of securities or rights after the closure of a Share Savings Plan defined in Article 163 quinquies D or their withdrawal beyond the eighth year, from 1 January of the year in which the assignor ceased to benefit, for these securities, from the benefits provided for in 5° bis and 5° ter of Article 157;
« 4° In the event of the transfer of securities or corporate rights that have opted for their taxation on corporations or an equivalent tax, effective January 1 of the year in which the last option was exercised;
« 5° In the event of the transfer of securities or corporate rights that have renounced the option set out in the 3rd of Article 8, beginning on January 1 of the year of that renunciation.
"III. - In the case of prior assignments of securities or rights of the particular corporation for which the net gain has been determined by holding an acquisition price calculated according to the weighted average purchase value rule provided for in the first paragraph of 3 of Article 150-0 D, the number of titles or rights previously transferred is deemed to have been taken as a priority from the securities or rights acquired or subscribed to the earliest dates.
"IV. - In the event of non-compliance with the condition set out in 4° of the I at any time during the three years following the assignment of titles or rights, the slaughter under the same I shall be questioned for the year in which the aforementioned condition ceases to be fulfilled. »
II. - In the third paragraph of Article 170 of the same code, after the words: "to the liberatory samples provided for in Article 125 A", the words are inserted: ", the amount of the slaughter referred to in Article 150-0 D bis."
III. - A bis of the 1st of the IV of Article 1417 of the same code is supplemented by the words: "and the amount of the slaughter referred to in Article 150-0 D bis."
IV. - In the last paragraph of Article 1600-0 G of the same code, after the words: "slaughters mentioned in Article 125-0 A I", the words are inserted: "at Article 150-0 D bis and".
V. - In the last paragraph of Article L. 136-6 of the Social Security Code, after the words: "slaughters referred to in I of Article 125-0 A", are inserted the words: ", in Article 150-0 D bis."
VI. - The 4th of section 1649-0 A of the General Tax Code is supplemented by the words: "in addition to the amount of the slaughter referred to in section 150-0 D bis of the same code. »
VII. - Article 150-0 A II of the same code is supplemented by a 6 as follows:
« 6. Regardless of the application of the provisions of sections 109, 112, 120 and 161, to the net gain withdrawn by the beneficiary during a redemption by a issuing company of its own securities and defined at 8 ter of section 150-0 D. For the assessment of the limit referred to in 1 of the I, the amount of the refund of the deducted securities of the amount of the taxable distributed income under this redemption under the conditions set out in sections 109, 112, 120 and 161 is added to the amount of the assignments made in the same year. »
VIII. - Article 150-0 D of the same code is amended as follows:
1° After 8 bis, it is inserted a ter as follows:
"8 ter. Net gain referred to in 6 of Article 150-0 A is equal to the difference between the amount of the refund and the price or value of the acquisition or subscription of the redeemed securities, reduced from the amount of the taxable income distributed to the income tax for the redemption under the conditions set out in sections 109, 112, 120 and 161. » ;
2° In the 9th, after the words: "subsequent sale" are inserted the words: "or redemption referred to in the 6th of Article 150-0 A".
IX. - The second paragraph of section 161 of the same code is as follows:
"The provisions of the first sentence of the first paragraph shall apply in the event that the company acquires the rights of certain partners, shareholders or shareholders in the course of its existence. »
X. - In the f of the I of Article 164 B of the same code, after the words: "assignment of social rights", the words are inserted: "as well as those mentioned in the 6 of II of the same article removed from the redemption by a company issuing its own titles," and after the words: "by the assignor", are inserted the words: "or the shareholder or partner whose titles are redeemed."
XI. - In article 238 bis HK of the same code, after the reference: "238 bis HE" are inserted the words "as well as those removed from the redemption by the said company of its own titles".
XII. - In article 238 bis HS of the same code, after the reference: "238 bis HP", are inserted the words "as well as those removed from the redemption by the said company of its own titles".
XIII. - In the first paragraph of Article 244 bis B of the same Code, the words: "from the assignment of social rights held under the conditions of the f of Article 164 B" are replaced by the words: "from the transfer or redemption of social rights held under the conditions of the f of Article 164 B".
XIV. - The first paragraph of Article 244 bis C of the same code is supplemented by the words: ", as well as the surplus-values made by the same persons during the redemption by a company issuing its own securities".
XV. - Article 151 sexies of the same code is amended as follows:
A. - 1. Both paragraphs of I become a single paragraph.
2. In the first sentence of this paragraph, after the word "commercial", the word "industrial", is inserted;
B. - II is amended as follows:
1° In the first paragraph, the words: "is calculated, if these titles" are replaced by the words: ", or that carried out in an agricultural, artisanal, commercial, industrial or liberal activity, is calculated, if the titles";
2° The second paragraph is amended to read:
(a) The words: "of shares or shares mentioned" are replaced by the words: "of titles or rights mentioned";
(b) After the words: "having successively belonged to the private heritage," the words are inserted: "was registered with the assets of a company or considered as assets assigned to the exercise of the profession under the provisions of sections 93 or 151 nuns or";
(c) The words: "was praised" are replaced by the words: "was praised", and the words: "and then repeated" are replaced by the words: "and then returned";
3° It is added a paragraph to read:
"A decree in the Council of State sets the conditions for the application of this II."
XVI. - Section 150-0 C of the same code is repealed for transfers of securities made on or after January 1, 2006. The provisions of Article 150-0 C shall remain applicable to deferrals to the date of January 1, 2006.
XVII. - A decree in the Council of State sets the conditions of application, including declarative, from I to VI. »
XVIII. - A. - The provisions of Article 150-0 D bis of the same code established by the I of this Article and the provisions of the II to VI apply to the assignments of securities or rights made on or after January 1, 2006. The provisions of Article 150-0 D ter of the same code established by I of this Article shall apply to assignments of securities or rights made between 1 January 2006 and 31 December 2013.
B. - The provisions of the VII to XIV apply to redemptions by a corporation of its own securities made effective 1 January 2006.
C. - The provisions of the XV apply to transfers made effective 1 January 2006.
I. - In the first paragraph of the III of Article 125 A of the General Code of Taxes, the words: "; the same provision applies to revenues that are paid out of France or that are cashed by legal persons who do not have their head office in France" are replaced by the words: "or their head office".
II. - In article 131 quater of the same code, after the words: "by French legal persons" are inserted the words: "or by common debt funds governed by articles L. 214-43 to L. 214-49 of the monetary and financial code".
III. - The provisions of I and II apply as of January 1, 2006.
I. - The c of the 3rd of Article 158 of the General Code of Taxes is supplemented by a sentence as follows:
" Similarly, in the case of acquisition of shares in a market of financial instruments, whose operation is ensured by a market company or an investment service provider or any other similar agency, is considered shareholder or partner, as of the day of the execution of the order, the recipient purchaser of income referred to in 2°; "
II. - The provisions of this section shall apply to income distributed by natural persons as of April 1, 2006.
I. - In Article L. 214-36 of the monetary and financial code, the words: "capital securities, or giving access to capital, issued by companies that are not admitted to the negotiations" are replaced by the words: "corporate capital securities, or giving access to the capital of companies, which are not admitted to the negotiations".
II. - Article L. 214-41 of the same code is amended as follows:
1° I ter and I quater are repealed;
2° After the quater, it is inserted a quinquies as follows:
"I quinquies. - 1. Subject to compliance with the 20% limit set out in I bis, are also eligible for the investment quota mentioned in I the capital securities mentioned in 1 and 3 of Article L. 214-36 issued by the companies that meet the following conditions:
“(a) The company meets the conditions mentioned in I. The condition provided for in (b) of the I is appreciated by the agency mentioned in that same b at the level of the company, in relation to its activity and that of its subsidiaries mentioned in (c), under conditions fixed by decree;
“(b) The social purpose of the company is to hold participations meeting the conditions mentioned in c and may carry on industrial or commercial activity within the meaning of Article 34 of the General Tax Code;
"(c) The corporation owns only shares representing at least 75% of the corporate capital:
« 1° The titles are of the nature of those mentioned in 1 and 3 of Article L. 214-36;
« 2° Who meet the conditions referred to in the first paragraph of the I, with the exception of those held in the workforce and capital;
« 3° The purpose of which is to design or create products, processes or techniques that meet the requirements of b of I or the exercise of an industrial or commercial activity within the meaning of section 34 of the General Tax Code;
"(d) The company holds, at a minimum, an interest in a corporation referred to in the c whose social purpose is the design or creation of products, processes or techniques that meet the conditions of the I b.
“2. A decree in the Council of State specifies the procedure for calculating the condition for the number of employees provided for in the first paragraph of the I for the society mentioned in the 1 and for appreciating the condition of exclusive detention of the participations provided for in the c of the same 1. » ;
3° II is supplemented by a sub-item:
"In the event of a transfer by a parent company referred to in the first paragraph of the I quinquies of securities of subsidiaries referred to in the d of that same I quinquies calling into question the detention threshold of 75%, the securities of that parent company cease to be taken into account in the investment quota of 60%. »
III. - Article 163 quinquies B of the General Tax Code is amended as follows:
1° In the 1st, the words: "or indirectly, through another joint venture fund or an entity referred to in the 2nd article L. 214-36" are deleted and the words: "or would be liable" are replaced by the words: "or would be subject to it";
2° 1° bis and 1° ter are repealed;
3° After the 1° ter, are inserted a 1° quater and a 1° quinquies as follows:
"1° quater Are also retained, for the calculation of the investment quota of 50% provided for in 1°, the securities mentioned in 1 or 3 of Article L. 214-36 of the monetary and financial code, issued by companies having their seat in a Member State of the European Community, or in another State or territory having concluded with France a tax agreement that contains an administrative assistance clause in order to combat tax evasion or
"These securities are retained in the 50% investment quota and for the calculation of the 20% limit set out in 3 of Article L. 214-36 above, in proportion to the direct or indirect investments, through the companies mentioned in the first paragraph, of the assets of the securities issuing company in companies that meet the conditions set out in 1°. The procedure for determining this proportion is set by decree in the Council of State;
"1° quinquies Are also retained, for the calculation of the investment quota of 50% provided for in 1°, the representative rights of a financial investment in an entity mentioned in b of 2 of Article L. 214-36 of the monetary and financial code, constituted in a Member State of the European Community, or in another State or territory having concluded with France a tax agreement that contains an administrative assistance clause for the purpose of combating tax evasion
"These rights are retained in the 50% investment quota and for the calculation of the 20% limit set out in Article L. 214-36 above, in proportion to the direct or indirect investments, through companies mentioned in the first paragraph of the 1° quater, of the assets of the entity concerned in companies that meet the conditions set out in 1°. The procedure for determining this proportion is set by decree in the Council of State; "
IV. - It is inserted in the same code an article 242 quinquies as follows:
"Art. 242 quinquies. - I. - The management company of a joint venture investment fund whose regulations provide that shareholders may benefit from the tax benefits provided for in sections 163 quinquies B, 150-0 A, 209-0 A and 219 are required to subscribe and forward to the tax service to which it subscribes its statement of results a detailed annual declaration allowing to assess, at the end of each semester of the fiscal year, the investment quota provided for in 1° of II of Article 163 quinquies B and the limit provided for in 3 of Article L. 214-36 of the monetary and financial code.
“II. - Risk-capital companies shall attach to their declaration of results a statement allowing to appraise, at the end of each semester of the fiscal year, the investment quota and the limit provided for respectively in the third paragraph and in the fourth paragraph of Article 1st-1 of Act No. 85-695 of 11 July 1985 with various economic and financial provisions.
"III. - A decree in the Council of State sets out the modalities for the implementation of the declarative obligations referred to in I and II. »
V. - The 1st of Article 1st-1 of Act No. 85-695 of 11 July 1985 on various economic and financial provisions is thus amended:
1° b and e are repealed;
2° The d is thus modified:
(a) In the first sentence, the words: "the Organisation for Economic Co-operation and Development" are replaced by the words: "the European Community, or in another State or Territory that has entered into a tax agreement with France that contains an administrative assistance clause to combat tax fraud or evasion,"
(b) The second sentence is as follows:
"These rights are retained in the investment quota of 50% of the venture capital corporation and for the calculation of the limit of 20% provided for in the fourth paragraph only in proportion to direct or indirect investments, through companies mentioned in the first sentence of the f, of the assets of the entity concerned in companies that meet the conditions set out in the third paragraph of the 1°. » ;
(c) It is added a sentence as follows:
"The procedure for determining this proportion is set by decree in the Council of State. » ;
3° It is added a f as follows:
“(f) The securities, referred to in the third or fourth paragraphs of the 1st, issued by companies that have their headquarters in a Member State of the European Community, or in another State or territory that has entered into a tax agreement with France that contains an administrative assistance clause to combat fraud or tax evasion, which are liable to tax on companies under the conditions of common law or would be liable under the same conditions if the activity was carried out in France, These securities are retained in the 50 per cent investment quota and for the calculation of the 20 per cent limit set out in the fourth paragraph of 1° to the proportion of direct or indirect investments, through companies mentioned in the first sentence, of the assets of the issuing company of these securities in companies that meet the conditions set out in the third paragraph of 1°. The procedure for determining this proportion is set by decree in the Council of State; "
VI. - 1. The management company of a common risk investment fund that has dealt with the declaration provided for in I of Article 242 quinquies of the general tax code of misinformation that led to the concealment of the non-compliance of the 50% quota provided for in 1° of Article 163 quinquies B of the same code is liable for a tax fine equal to 5% of the value of the investments held on the declaration referred to above. The amount of this fine is reduced by a reduction equal to the proportion of the amount of subscriptions made by persons who do not have their tax domicile or head office in France on the amount of subscriptions issued by the fund. This proportion is estimated on the first day of each fiscal year. The amount of the fine is capped, by statement, to half of the amount of the amount due to it by the fund for management costs for the fiscal year concerned.
The venture capital corporation that has dealt with the state provided for in the II of Article 242 which lacked the general code of taxes of the erroneous information that led to the concealment of the non-compliance of the 50% quota provided for in the third paragraph of Article 1st-1 of Law 85-695 of 11 July 1985 bearing various provisions of an economic and financial order is liable to a tax fine equal to 5% of The amount of the fine shall, by declaration, be capped to half the amount of the operating expenses of the venture capital corporation for the fiscal year concerned.
2. In the absence of the filing of the declaration or state provided for in section 242 which lacked the general tax code within the prescribed time limits, the administration shall, by registered fold with acknowledgement of receipt, issue a condition of having to file the aforementioned declaration or state within thirty days.
In the event of a non-production of the document within thirty days of receipt of such an application, the fund management corporation or the venture capital corporation shall be liable to a fine equal to half of the amount of the sums due to the management corporation by the management fee fund or half of the amount of the operating expenses of the venture capital corporation for the fiscal year concerned.
3. The recovery and litigation of fines provided for in 1 and 2 shall be carried out in accordance with the applicable revenue tax rules.
VII. - Where the administration determines that a joint venture investment fund whose by-law provides that shareholders may benefit from the tax benefits provided for in sections 163 quinquies B, 150-0 A, 209-0 A and 219 of the General Tax Code did not meet its investment quota under 1° of II of Article 163 quinquies B of the same code, the fund management corporation is liable to a fine of 20% of the amount of investments that would achieve an investment quota of 50%. The amount of the fine is, however, limited to half of the amount of the amount owing to it by the fund for management costs for the fiscal year concerned.
When the administration determines that a joint investment fund in innovation or that a community investment fund has not met its investment quota provided for in I of Article L. 214-41 of the monetary and financial code and 1 of Article L. 214-41-1 of the same code, the fund management corporation is liable to a fine equal to 20% of the amount of investments that would achieve an investment quota. The amount of the fine is, however, limited to half of the amount of the amount owing to it by the fund for management costs for the fiscal year concerned.
The fine provided for in the preceding paragraphs is exclusive to the fine provided for in VI. The amount of the fine referred to in the preceding paragraphs shall be reduced by a reduction equal to the proportion of the amount of the subscriptions made by persons who have not, in France, their tax domicile or head office on the amount of the subscriptions issued by the fund. This proportion is estimated on the first day of the fiscal year in which the investment quota was not met.
The recovery and litigation of the fine provided for in the first and second paragraphs shall be ensured in accordance with the applicable tax rules on turnover.
VIII. - On the date of publication of the provisions of this section, the securities eligible for the investment quota of 50% or 60% held by a joint venture investment fund, a venture capital corporation or a common investment fund in innovation, since the latter did not enter the pre-liquidation period, may continue to be taken into account for the calculation of these quotas in the conditions and time limits provided for in the writing period
I. - Article 38 quinquies of the general tax code is as follows:
"Art. 38 quinquies. - The storage of an agricultural production by an operator subject to a real tax regime in a third party and, where applicable, its recovery does not result in the recognition of a profit or loss for the determination of the taxable result, provided that agricultural products remain in the stock on the operator's balance sheet.
"For the purposes of the first paragraph, constitutes a storage agreement the contract by which an agricultural production is subject to a non-individualized repository in the stores of a company that is responsible for storing, processing or performing other benefits on that production and may be resumed on the same or equivalent by the operator.
"Agricultural production, which is the subject of storage, remains in stock on the operator's balance sheet until the transfer of control and future economic benefits to this production. »
II. - The provisions of I come into force for the years beginning on 1 January 2006.
III. - A decree sets out the modalities for the application of this article.
After article 238 quaterdecies of the general tax code, an article 238 quindecies is inserted as follows:
"Art. 238 quindecies. - I. - The surplus-values subject to the regime of articles 39 duodecies to 39 quindecies and carried out as part of a commercial, industrial, artisanal, liberal or agricultural activity during the transmission of an individual enterprise or a complete branch of activity other than those mentioned in the V are exempted for:
« 1° The total amount of the amount when the value of the items transmitted as a base for the registration rights referred to in sections 719, 720 or 724 or similar elements used in an agricultural operation is less than or equal to 300,000;
« 2° A portion of their amount where the value of the items transmitted as a base to the registration fees referred to in sections 719, 720 or 724 or similar elements used in an agricultural operation is greater than 300,000 and less than 500,000.
"For the application of the 2°, the exempt amount of the surplus-values is determined by applying them a rate equal to the ratio between, at the numerator, the difference between the amount of 500,000 and the value of the elements transmitted and, to the denominator, the amount of 200,000.
“II. - The exemption under I is subject to the following conditions:
« 1° The activity must have been carried out for at least five years;
« 2° The person responsible for the transmission is:
“(a) A business whose results are subject to income tax or a taxpayer who carries on business in a corporation whose profits are, pursuant to sections 8 and 8 ter, subject to income tax on its behalf;
“(b) A non-profit organization;
"(c) A territorial community, a public intercommunal cooperation institution or one of their public institutions;
"(d) A corporation subject to corporate tax that meets cumulatively the following conditions:
" - it employs less than two hundred and fifty employees and either has achieved an annual turnover less than 50 million euros during the year, or has a total of balances less than 43 million euros;
" - 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 the previous paragraph 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;
« 3° In the event of an expensive transfer, the transferor or, in the case of a corporation, any of its associates who directly or indirectly holds at least 50% of the voting or rights in the social profits or exercises the effective direction of the transferee, in law or in fact, does not exercise the effective direction of the transferee enterprise or does not, directly or indirectly, hold more than 50% of the voting or voting rights
"III. - Is considered to be a full branch of activity the full rights or shares held by a taxpayer who carries on business in a corporation whose profits are, pursuant to sections 8 and 8 ter, subject in his or her name to income tax and are considered to be assets assigned to the exercise of the profession within the meaning of section 151 nonies.
"When satisfied with the conditions set out in 1° and 3° of II, the surplus-values made in connection with the transmission of rights or shares referred to in the first paragraph of this III shall be exempted for:
« 1° The total amount of the amount when the value of the transferred rights or shares is less than or equal to EUR 300,000;
« 2° A portion of their amount when the value of the transferred rights or shares is greater than EUR 300,000 and less than EUR 500,000.
"For the application of the 2°, the exempt amount of the surplus-values is determined by applying a rate equal to the ratio between, at the numerator, the difference between the amount of 500 000 EUR and the value of the securities transmitted and, to the denominator, the amount of 200,000 EUR.
"For the determination of the thresholds mentioned in 1° and 2°, it is taken into account the transmission of all the rights or shares defined in the first paragraph and the transmissions made in the previous five years.
"By derogation from V, the provisions of this III shall apply to surplus-values made on the rights or shares of companies whose assets are principally made up of immovable or unbuilt properties assigned by the corporation to its own operation or rights or shares of companies whose assets are principally constituted by the same property, rights or shares.
"In the event of an expensive transfer of rights or shares to the exemption provided for in the second paragraph, the transferor shall not have the right to vote or rights directly or indirectly in the social benefits of the transferee undertaking.
"IV. - The exemption provided for in I and III shall be questioned if the assignor falls within one of the situations referred to in 3° of II and the last paragraph of III at any time during the three years following the completion of the operation having benefited from the regime provided for in this article.
"V. - Are imposed under the conditions of common law the surplus-values realized on the occasion of the transmission of the individual company or of the complete branch of activity on:
« 1° Real property built or not built;
« 2° Rights or shares of companies whose assets are principally made up of built or unbuilt real property or of rights or shares of companies whose assets are principally constituted by the same property, rights or shares.
"VI. - For the purposes of the provisions set out in III and V, the rights relating to a lease agreement entered into under the conditions set out in 2 of Article L. 313-7 of the monetary and financial code are assimilated to assets.
"For the purposes of the provisions set out in III, the property referred to in I of Article 1594-0 G is not considered to be assigned to the operation of the activity.
« VII. - The transmission of an activity that is the subject of a lease or a comparable contract may benefit from the plan defined in I if the following conditions are simultaneously met:
« 1° The activity has been carried out for at least five years at the time of rental;
« 2° The transmission is made for the benefit of the tenant.
"For the assessment of the thresholds mentioned in 1° and 2° of the I, consideration shall be given to the value of the elements of the particular rental activity as a basis for the registration fees referred to in sections 719, 720 or 724 or the value of the similar elements used in a leased farm.
« VIII. - The option for the benefit of the plan set out in this article is exclusive to that of the plans provided for in I of Article 41, I ter of Article 93 quater, Articles 151 septies, 151 octies and 151 octies A, II of Article 151 nonies and Articles 210 A to 210 C and 210 E.
« IX. - The provisions of this section apply to transmissions made effective January 1, 2006. »
I. - After article 151 septies of the General Tax Code, it is inserted an article 151 septies A thus drafted:
"Art. 151 septies A. - I. - The surplus-values subject to the regime of articles 39 duodecies to 39 quindecies, other than those mentioned in the III, carried out as part of a commercial, industrial, artisanal, liberal or agricultural activity, are exempt when the following conditions are met:
« 1° The activity must have been carried out for at least five years;
« 2° The assignment is carried out on an expensive basis and covers an individual business or on the entire rights or shares held by a taxpayer who carries on his or her professional activity within the framework of a corporation or group whose profits are, pursuant to sections 8 and 8 ter, subject in his or her name to income tax and are considered as assets assigned to the exercise of the profession within the meaning of section 151 not;
« 3° In the year following the assignment, the assignor must cease all functions in the assigned individual enterprise or in the corporation or group whose rights or shares are assigned and assert its retirement rights;
« 4° The assignor shall not hold, directly or indirectly, more than 50% of the voting rights or rights in the social benefits of the assignee undertaking;
« 5° The assigned individual company or the company or group whose rights or shares are assigned employs less than two hundred and fifty employees and either has made an annual turnover less than 50 million euros in the year, or has a total balance sheet less than 43 million euros;
« 6° The capital or voting rights of the corporation or group whose rights or shares are assigned are not held up to 25% or more by a company or by several companies that do not meet the conditions of the 5°, 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 single-person venture 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 or the group concerned and the latter companies or funds. This condition is continuously assessed during the fiscal year.
“II. - The exemption provided for in I shall be questioned if the assignor is aware of the situation referred to in 4° of I at any time during the three years following the completion of the operation having benefited from the regime provided for in this article.
"III. - Under the conditions of common law, the surplus-values relating to:
« 1° Built or unbuilt real property or corporate rights or shares of which the assets are principally made up of built or unbuilt real property or of corporate rights or shares whose assets are principally constituted by the same property, rights or shares;
« 2° Rights or shares referred to in 2° of I where the assets of the corporation or grouping are principally constituted by immovable or unbuilt immovable property not affected by the corporation or the grouping at its own operation or by rights or shares of companies whose assets are principally constituted by the same property, rights or shares.
"IV. - By derogation from the 2° of the I, the assignment of an activity that is the subject of a lease contract or a comparable contract may benefit from the plan referred to in I if the following conditions are simultaneously met:
« 1° The activity has been carried out for at least five years at the time of rental;
« 2° The assignment is made for the benefit of the tenant.
"V. - 1. The compensatory allowance paid to a general insurance agent acting individually by the insurance company that he or she represents on the occasion of the termination of the term shall be subject to the plan referred to in I if the following conditions are met:
“(a) The contract with compensation must have been concluded for at least five years at the time of termination;
“(b) The general insurance agent asserts its pension rights following the termination of the contract;
"(c) The activity is fully pursued in the same premises by a new general insurance agent exercising on an individual basis and within one year.
“2. When the benefit plan under 1 applies, the general insurance agent who ceases to operate is subject to an exceptional tax on the amount of the compensatory allowance set out in section 719 on the amount of the allowance. This tax is established, controlled and recovered as income tax and under the same guarantees and sanctions. A decree determines the terms and conditions for the application of this 2 and the declarative obligations of the debtors and insurance companies.
"VI. - The option for the benefit of the plan defined in this article is exclusive to that of the plans provided for in I ter of Article 93 quater and Articles 151 octies and 151 octies A."
II. - The second bis of Article L. 136-6 of the Social Security Code is supplemented by a sentence as follows:
"The same applies to long-term surplus-values exempted under section 151 septies A of the General Tax Code. »
III. - Article 1600-0 H of the General Tax Code is supplemented by a 5 as follows:
« 5. Long-term tax exemptions under section 151 septies A."
IV. - The provisions of this section apply to surplus-values made effective January 1, 2006.
After Article 151 septies of the General Tax Code, an article 151 septies B is inserted as follows:
"Art. 151 septies B. - I. - The long-term surplus-values subject to the regime of articles 39 duodecies to 39 quindecies carried out as part of a commercial, industrial, artisanal, liberal or agricultural activity, are imposed after application of a 10% reduction for each year of detention due to the exercise of the surplus-value beyond the fifth when these surplus-values relate to
« 1° Built or unbuilt real estates that are assigned by the company to its own operation;
« 2° Rights or shares of companies whose assets are principally made up of built or unbuilt real estates that are assigned by the company to its own operation or rights or shares of companies whose assets are principally constituted by the same property, rights or shares. »
“II. - For the purposes of the provisions of this Article:
« 1° The rights to a lease agreement entered into under the conditions set out in 2 of Article L. 313-7 of the monetary and financial code are assimilated to assets;
« 2° The assets referred to in I of Article 1594-0 G of this Code are not considered to be assigned to the operation of the activity.
"III. - The provisions of this section apply to surplus-values made effective January 1, 2006. »
I. - Article 151 septies of the General Tax Code is as follows:
"Art. 151 septies. - I. - Subject to the provisions of the VII, the provisions of this Article shall apply to commercial, industrial, artisanal, liberal or agricultural activities carried out in a professional capacity.
"Professional exercise involves personal, direct and ongoing participation in the performance of the acts necessary for the activity.
“II. - The surplus-values of assignments submitted to the regime of sections 39 duodecies to 39 quindecies, with the exception of those relating to the goods entering the scope of the A of section 1594-0 G, and carried out in one of the activities referred to in I are, provided that the activity has been carried out for at least five years, exempted for:
« 1° The total amount of the annual income is less than or equal to:
"(a) 250,000 if it is a business whose main business is to sell goods, objects, supplies and goods to be carried out or consumed on site or to provide housing or if it is a business;
"(b) 90,000 if it is other companies or non-commercial profit holders;
« 2° A portion of their amount when the revenues are greater than 250,000 and less than 350,000 for the enterprises mentioned in the 1° a and, when the revenues are greater than 90,000 and less than 126,000, for the enterprises mentioned in the 1° b. For the purposes of these provisions, the exempt amount of the surplus value is determined by applying it:
“(a) For the enterprises mentioned at the 1° a, a rate equal to the ratio between, in the numerator, the difference between 350,000 and the amount of revenues and, in the denominator, the amount of 100,000;
“(b) For the companies mentioned in the b of 1°, a rate equal to the ratio between, in the numerator, the difference between 126,000 and the amount of revenues and, in the denominator, the amount of 36,000.
"When the business activity is related to the two categories defined in a and b of 1°, the total exemption is only applicable if the total amount of the revenues is less than or equal to 250,000 and if the amount of the revenues for the activities defined in b of 1° is less than or equal to 90,000.
"When these conditions are not met, if the total amount of revenues is less than 350,000 and if the amount of revenues for the activities defined in the b of 1° is less than 126,000, the exempt amount of the surplus value is determined by applying the least of the two rates that would have been determined under the conditions set at 2° if the company had realized the total amount of its revenues in the categories referred to in the a 1° or if the
"III. - The surplus-values made on the occasion of the sale of agricultural or forestry materials by agricultural or forestry enterprises are exempt under the conditions applicable to the enterprises mentioned in the 1° of the II. A decree specifies the procedure for the application of this III.
"IV. - The amount of annual revenues is the average of revenues, valued excluding taxes, realized for the fiscal years, reduced, if any, to twelve months, during the two calendar years preceding the year of realization of the surplus-values.
"For companies whose revenues correspond to cashed amounts, the amount of annual revenues is the average of revenues, valued without taxes, in the two calendar years preceding the year of realization of surplus-values.
"When the taxpayer operates a number of activities, the total amount of revenues earned in all of these activities is taken into account.
"It is also taken into account the revenues made by the companies referred to in sections 8 and 8 ter and the groups not subject to tax on the companies of which it is associated or a member, in proportion to its rights in the profits of these companies and groups.
"For the purposes of the third and fourth paragraphs, revenue globalization is carried out by income category.
"When surplus-values are realized by a corporation or group referred to in the fourth paragraph, the amount of annual revenues is estimated at the corporate or group level.
"V. - For surplus-values made as a result of expropriation or the perception of insurance benefits, the requirement for the exercise of the activity for at least five years is not required.
"Expropriated lands that do not meet the conditions referred to in a and b of 1° of II of Article L. 13-15 of the Code of Expropriation for public utility are not considered to be property within the scope of application of Article 1594-0 G I of this Code.
"VI. - The surplus-values referred to in the II and III are defined by net surplus-values determined after compensation with the same-values.
« VII. - The provisions of sections 150 U to 150 HV are applicable to surplus-values made during the assignment of furnished or rented accommodations and being rented directly or indirectly by persons other than professional renters. Professional leasing is defined as persons registered in this capacity in the trade register and companies that earn more than 23,000 annual revenues or withdraw from this activity at least 50% of their income. »
II. - Section 202 bis of the same code is repealed.
III. - In the first paragraph of 1° bis of Article 156 of the same code, the reference: "sixth paragraph of Article 151 septies" is replaced by the reference: "VI of Article 151 septies".
IV. - In the third paragraph of Article 221 bis of the same code, the references: "to I, II, III, IV or second paragraph V of Article 151 septies" are replaced by the references: "to II, III and IV of Article 151 septies".
V. - The provisions of this section apply to surplus-values made on or after January 1, 2006 and to surplus-values made for years beginning January 1, 2006.
I. - Part IV of Article 41 of the General Tax Code is supplemented by an e as follows:
“e) Section 151 septies does not apply in the event of the exercise of the option set out in a. »
II. - After the first paragraph of the I ter of article 93 quater of the same code, it is inserted a paragraph as follows:
"Section 151 septies does not apply in the event of an election under the first paragraph. »
III. - Article 151 octies of the same code is amended as follows:
A. - I is amended as follows:
1° In the first paragraph, the words: "of all the elements of the immobilized asset assigned to the exercise of a professional activity or intake" are replaced by the words: "of an individual business or";
2° The first subparagraph of (a) is as follows:
"The imposition of surplus-values for non-depreciable capital assets shall be subject to a deferral until the date of the assignment, redemption or cancellation of the social rights received in remuneration of the company's contribution or until the transfer of such assets by the corporation if it is earlier. However, in the event of a free transfer to a natural person of social rights paying the contribution or nue-property of these rights, the tax deferral is maintained if the recipient of the transmission undertakes to pay the tax on the surplus-value on the date that one of the events provided for in the previous sentence is realized. » ;
3° (a) is supplemented by a sub-item:
"The tax deferral referred to in the first paragraph shall be maintained in the event of an exchange of social rights referred to in the same paragraph resulting from a merger or split up to the date of assignment, redemption or cancellation of rights received during the exchange; »
4° The ninth paragraph is amended to read:
(a) The words: ", by an individual farm operator, of all the elements of the immobilized asset" and the words: "written and recorded referred to in sections L. 411-1, L. 411-2 and L. 416-1 of the rural code" are replaced respectively by the words: "a single company or a complete branch of activity" and by the words: "a term of at least nine years";
(b) The word "immediately" is deleted;
5° In the 10th preambular paragraph, the words "nineteenth preambular paragraph" and "first to fifth preambular paragraphs" are replaced respectively by the words "tenth preambular paragraph" and "first to sixth preambular paragraphs";
B. - In the last paragraph of II, the words "in the first paragraph" are replaced by the words "in the first and third paragraphs";
C. - In the III, after the words: "From the II of Article 93 quater", the words "and Article 151 septies".
IV. - Section 151 octies A of the same code is amended as follows:
1° After the III, a III bis is inserted as follows:
"III bis. - The tax deferral referred to in I and II shall be maintained in the event of an exchange of social rights received in compensation for the merger, splitting or partial intake of assets referred to in the first paragraph of I and resulting from a merger, splitting of the corporation having handed over these rights or that having made the partial intake of assets until the date of realization of one of the events mentioned in 1° 2;
2° It is added a V as follows:
"V. - Section 151 septies does not apply in the event of the exercise of the option set out in I."
V. - Article 151 nuns of the same code is amended as follows:
1° II is thus amended:
(a) The last paragraph of 2 is deleted;
(b) It is added a 4 as follows:
“4. Section 151 septies does not apply in the event of the exercise of the option set out in 2. » ;
2° One V and one VI are added:
"V. - The tax returns referred to in II, III and IV are maintained in the event of an exchange of social rights resulting from a merger or split up to the date of assignment, redemption or cancellation of rights received during the exchange.
"VI. - For the purposes of II to V, the beneficiary(s) of the tax deferral must attach to the declaration provided for in section 170 for the year in which the surplus-values benefiting from a tax deferral are realized and for subsequent years a statement showing the information required to track the deferred surplus-values. A decree specifies the contents of this state. »
VI. - Article 210-0 A of the same code is amended as follows:
1° In the first paragraph of I, the reference: "151 octies A" is replaced by the references: "151 octies, 151 octies A, 151 nies";
2° In the first paragraph of II, the reference: "151 octies A" is replaced by the references: "151 octies, 151 octies A, 151 nies".
VII. - In the e of article 1763 of the same code, after the words: "in II of article 151 octies or in 2 of II", the words "and VI" are inserted.
VIII. - The provisions of this section shall apply to free intake, exchange or transmission transactions made effective 1 January 2006.
I. - Article 38, 7 of the General Tax Code is amended as follows:
1° The first paragraph is amended to read:
(a) The first sentence is as follows:
"The profit or loss resulting from the exchange of shares made in the context of a public offer of exchange, conversion or exchange of bonds in shares, realized in accordance with the regulations in force, is included in the result of the fiscal year in which the shares received in exchange are transferred. » ;
(b) In the second sentence, after the word "converted", the words "or exchanged" are inserted;
2° In the twelfth paragraph, the words: "and priority dividend shares without the right to vote" are replaced by the words: ", priority dividend shares without the right to vote and shares of preference", and the words: "of these in common shares" are replaced by the words: "in shares of preference, shares of preference in shares of another class, common shares of priority dividends without the right to vote or of preference".
II. - Article 145 of the same code is amended as follows:
1° The c of 1 is thus modified:
(a) The first paragraph is as follows:
"The titles must have been retained for a period of two years. In the event of non-compliance with the retention period, the participating corporation is required to pay to the Consolidated Revenue Fund an amount equal to the amount of the tax that was unduly exempted, plus the interest of delay. This payment is due within three months of the assignment. » ;
(b) In the second paragraph, the words: "the transferee corporation may, by express declaration, substitute for the company in the undertaking referred to in the first paragraph" are replaced by the words: "the retention period is deducted from the date of subscription or acquisition by the supplying company until the date of assignment by the beneficiary company of the contribution";
2° The b ter of 6 is supplemented by the words: ", unless the company holds securities representing at least 5% of the capital and voting rights of the issuing company";
3° The h of 6 is thus modified:
(a) After the words: "to shareholders", is inserted a double point and the rest of the sentence becomes a separate paragraph under a 1°;
(b) It is added a 2° as follows:
« 2° Foreign companies having an activity identical to those mentioned in Article 208 C and which are exempted, in the State where they have their effective head office, from tax on the societies of that State. » ;
III. - 1. The provisions of I apply to transactions carried out for the years ended December 31, 2005.
2. The provisions of the II are applicable to the determination of the results of the fiscal years ended December 31, 2005.
Section 223 B of the General Tax Code is amended as follows:
1° In the first sentence of the seventh paragraph, after the words: "or companies that these people control, directly or indirectly," the words are inserted: "as defined in Article L. 233-3 of the Commercial Code,"
2° After the c, it is inserted a d as follows:
"d. for the exercises in which the corporation that holds the securities of the redeemed corporation is no longer controlled by the persons referred to in the first sentence of the seventh paragraph. »
Section 39 CA of the General Tax Code is amended as follows:
1° The eighth (c) is repealed;
2° The last sentence of the ninth preambular paragraph is deleted.
3° After the eleventh preambular paragraph, a sub-item reads as follows:
"The amount of the benefit resulting from the application of these provisions is specified when the licence is issued. This amount is calculated on the basis of the balance of the positive or negative present values of the additional tax reductions or premiums, respectively, in respect of those resulting from the application of the provisions of the second paragraph of section 39 C, as a result of the inclusion by the partners, co-owners or members of the share of income referred to in this section. » ;
4° In the penultimate paragraph, the words: "the retrocede and determined benefit during the issuance of the approval" are replaced by the words: "the decision of approval";
5° The last paragraph is supplemented by the words: "and, in particular, the criteria for the grant of approval".
I. - Section 302 bis KB of the General Tax Code is amended as follows:
1° I is thus modified:
(a) In the first paragraph, after the word "operator", the words "established in France" are inserted;
(b) The second paragraph is deleted;
2° In the first paragraph of 2 of II, the words "and have in France the seat of their activity or a permanent establishment from which the service is rendered" are deleted;
3° In the IV, the words "or their representatives" are deleted.
II. - In the II of Article L. 102 AA of the Tax Procedures Book, the words ", or its representative" are deleted.
III. - The provisions of I and II shall apply to 1 January 2006.
I. - After article 217 quaterdecies of the general tax code, an article is inserted as follows:
"Art. 217 quindecies. - For the establishment of corporate tax, companies may, from the year of realization of the investment, make an exceptional depreciation equal to 50% of the amount of the amounts actually paid for the subscription to the capital of the companies defined in section 238 bis HV. »
II. - After article 238 bis HU of the same code, six articles 238 bis HV to 238 bis HZ bis are inserted as follows:
"Art. 238 bis HV. - For the establishment of corporate tax, cash subscriptions, made prior to January 1, 2007, to the capital of registered capital corporations, subject to corporate tax under common law conditions and that have for business the acquisition of long-term electricity supply contracts, shall be deducted under the conditions defined in section 217 quindecies and within the limits of the amount of the approved capital.
"Art. 238 bis HW. - The approval provided for in section 238 bis HV shall be issued by the Minister responsible for the budget, after notice of the Minister of Industry, to the capital companies that have the purpose of concluding long-term electricity supply contracts with electricity producers for the sole benefit of the sites of the partners of the said companies verifying the conditions set out below. These contracts allow to reserve electricity consumption rights that cannot be exercised for a period of less than fifteen years.
"The shares of the registered company may only be subscribed for the supply of their sites by companies operating in an industrial and eligible activity within the meaning of the first paragraph of I of Article 22 of Act No. 2000-108 of 10 February 2000 on the modernization and development of the public service of electricity provided that, under the last fiscal year ended on the date of subscription, the relationship between the amount of electricity consumed in kilowatt II
"Consumption rights are granted to the partners of the capital corporations pursuant to Article 22 IV of the aforementioned Law 2000-108.
"Consumption rights acquired by a partner are exercised over the duration of the contract in the form of a constant power and are limited to the consumption of its sites that individually verify, under the last fiscal year ended at the subscription date, the following cumulative conditions:
"a. The annual electricity consumption of the site in hollow hours, i.e. between 20 hours and 8 hours per week, as well as Saturday and Sunday, represents at least 55% of the total annual electricity consumption;
“b. The relationship between the energy consumed below the power referred to in the fourth paragraph of this article and that power cannot be less than 8,000 hours, excluding exceptional stops and maintenance periods;
"c. The electricity consumption of this company results in the payment of the contribution to the charges of the public electricity service provided for in section 5 of Act No. 2000-108 of 10 February 2000.
"In the event of a structural failure of a partner, the non-defeating partners, the electricity producers who have entered into the procurement contracts and the banking institutions who have participated in the financing of the capital companies, have a first-class, second-tier and third-tier pre-emption right on consumer rights acquired by the failed partner. In the absence of these pre-emption rights, the energy corresponding to the exercise of these rights may be sold exclusively by the registered company as part of a voluntary negotiation to companies whose consumption results in the payment of the contribution to the expenses of the public electricity service.
"The shares subscribed must take the nominal form. The same person may not hold more than 25% of the capital of the corporation directly or indirectly. The approved capital is limited to EUR 600,000.
"Art. 238 bis HX. - Companies defined in section 238 bis HW shall not benefit from the plan for venture capital corporation under sections 1 and 1 of Act No. 85-695 of 11 July 1985 providing various economic and financial provisions, nor from the plan for single-person venture investment companies referred to in section 208 D.
"Art. 238 bis HY. - In the event of non-compliance with their social object, the companies defined in section 238 bis HW shall pay the Consolidated Revenue Fund an allowance equal to 25% of the fraction of the capital that has not been used in a manner consistent with their purpose, without prejudice to the application of the provisions of section 1756. The amount of this allowance is excluded from the deductible expenses for the taxable profit base. The finding, recovery and litigation of this allowance are exercised and monitored as with respect to direct taxes.
"Art. 238 bis HZ. - In the event of dissolution of the corporation or reduction of its capital, the Minister of Economy, Finance and Budget may order the reinstatement of the amounts deducted under section 217 quindecies to the taxable result of the fiscal year in which they were deducted.
"Art. 238 bis HZ bis. - A decree sets out the modalities for the application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations. »
III. - The provisions of I and II apply as of January 1, 2006.
I. - Financial products derived from the investment of the cash and guarantee fund of the guarantee company of the accession of the moderately rented housing organizations created pursuant to Article L. 453-1 of the Construction and Housing Code are excluded from the basis for calculating corporate tax, subject to compliance with the distribuable profit allocation rules defined below:
1° When the amount of the result available after endowment with the legal reserve and the statutory reserve of 20% is less than the amount of the financial products, the result is fully allocated to the guarantee fund;
2° When the amount of the result available after endowment to the legal reserve and statutory reserve of 20% exceeds the amount of the financial products, an amount equal to the financial products is allocated to the guarantee fund.
This exclusion from the corporate tax base of the financial products referred to in the first paragraph is also subject to the allocation of the share of the liquidation bonus to the shareholders, in the event of the liquidation of the guarantee company of the accession of the housing organizations to the moderate rent, to investments promoting the development of activities under the general interest service as defined in section L. 411-2 of the construction code
II. - The ninth to eleventh paragraphs of Article L. 411-2 of the Construction and Housing Code are as follows:
" - the construction, acquisition, improvement, allocation, management and assignment of rented rental units with ceilings, where they are intended for persons whose income is less than the maximum limits set by the administrative authority for the allocation of rental dwellings under the conditions defined in Article L. 351-2 and whose access is subject to resource conditions. However, the above-mentioned operations for middle-income persons whose resources do not exceed the limits set out in Book III IX, are part of the general interest service, where the corresponding dwellings represent less than 10% of the social rental housing referred to in Article L. 302-5 held by the agency;
" - the conduct of property-accession operations for persons whose income is below the maximum limits set by the administrative authority for the allocation of rental housing under the conditions defined in Article L. 351-2 and whose access is subject to resource conditions. However, it is part of the general interest service, within 25% of the housing sold by the organization, operations for middle-income persons whose resources exceed the above-mentioned maximum limits without exceeding the limits set out in Book III, Title IX, where all operations are provided with guarantees for accessing it under conditions established by decree in the Council of State;
"Management, with the agreement of the mayor of the settlement commune and the representative of the state in the department, of dwellings located in condominiums with significant operating difficulties or under a scheduled operation of improvement of the habitat referred to in Article L. 303-1 and, for a period of not more than ten years from the first assignment, the management of the condominiums originating »
III. - Article 207 of the General Tax Code is amended as follows:
1° The 4th is thus written:
"a. The operations carried out under the general interest service defined in the ninth, tenth and eleventh paragraphs of Article L. 411-2 of the same code as well as the services provided to these operations; »
2° Les a et b du 4° quater sont ainsi écrits :
"a. The transactions referred to in the second paragraph of Article L. 365-1 of the same code when they fall under the general interest service defined in the ninth and eleventh paragraphs of Article L. 411-2 of the same code, as well as other services to such transactions;
“b. The products generated by the attached premises and accessories of the housing sets mentioned in Article L. 411-1 of the same code, provided that these premises are necessary for the economic and social life of these sets; "
I. - After article 244 quater M of the general tax code, it is inserted an article 244 quater O as follows:
"Art. 244 quater O. - I. - The companies mentioned in the III and imposed according to their real or exempt earnings under sections 44 sexies, 44 sexies A, 44 septies, 44 octies, 44 decies and 44 undecies can benefit from a tax credit equal to 10% of the sum:
« 1° Salaries and social expenses for employees directly and exclusively responsible for the design of new products in one of the sectors or occupations mentioned in III and for the production engineers and technicians responsible for the production of prototypes or samples not sold;
« 2° Endowments to amortization of capital assets created or acquired in a new state that are directly affected to the design of new products mentioned in 1° and to the production of prototypes;
« 3° Costs of filing drawings and models for new products mentioned in 1°;
« 4° Drawing and model defence costs, within 60,000 per year;
« 5° Other operating expenses exposed to new product design operations and prototypes; these expenses are fixed on a lump-sum basis to 75 per cent of the staff costs mentioned in the 1st;
« 6° Expenditures related to the development of new collections entrusted by these companies to external stylists or offices.
“II. - The rate of 10 per cent referred to in I is increased to 15 per cent for companies operating under 3rd of III.
"III. - Companies eligible to benefit from the tax credit referred to in I are:
« 1° Companies whose staff costs related to employees who exercise one of the art trades listed in a Minister's order for small and medium-sized enterprises account for at least 30% of the total wage mass;
« 2° Industrial companies in the watchmaking, jewellery, jewellery, goldsmithing, lunetterie, table arts, toy, instrumental billing and furniture sectors; the nomenclatures of the activities and products concerned are defined by order of the Minister responsible for the industry;
« 3° Companies bearing the label "Life Heritage Company within the meaning of Article 23 of Act No. 2005-882 of 2 August 2005 in favour of small and medium-sized enterprises.
"IV. - Regardless of the year's closing date and regardless of their duration, the tax credit referred to in I is calculated per calendar year.
"V. - 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.
"VI. - The same expenses may not be included in both the tax credit calculation basis referred to in I and another tax credit.
« VII. - The tax credit provided for in I shall apply within the limits set out in Commission Regulation (EC) No. 69/2001 of 12 January 2001 concerning the application of sections 87 and 88 of the EC Treaty to minimize aids. This cap is appreciated by taking into account the portion of the tax credit corresponding to the shares of the partnership referred to in sections 8 and 238 bis L and the rights of the group members referred to in sections 239 quater, 239 quater B and 239 quater C. When these companies or groups are not subject to corporate tax, the tax credit may be used by the partners proportionally to their rights in these »
II. - After article 199 ter M of the same code, an article 199 ter N is inserted as follows:
"Art. 199 ter N. - The tax credit defined in section 244 quater O is charged on the income tax due by the taxpayer for the year in which the expenditures defined in 1° to 4° of that same section were exposed. If the amount of the tax credit exceeds the tax due under that year, the surplus is returned. »
III. - After article 220 N of the same code, an article 220 P is inserted as follows:
"Art. 220 P. - The tax credit defined in section 244 quater O is charged on the corporate tax under the conditions set out in section 199 ter N."
IV. - Article 223 O of the same code is supplemented by a p as follows:
"p. Tax credits issued by each company of the group under section 244 quater O; the provisions of section 220 P apply to the sum of these tax credits; "
V. - A decree sets out the conditions for the application of I to IV and in particular the reporting obligations of the companies concerned.
VI. - The provisions of this section apply to the tax credits calculated under the expenditures set out between January 1, 2006 and December 31, 2007.
VII. - 1. The second sentence of Article 244 quater G of the same code is replaced by a sentence and three paragraphs as follows:
"This amount is increased to EUR 2,200 in the following cases:
" - when the quality of disabled worker is recognized to the apprentice under Article L. 323-10 of the Labour Code;
" - when the apprentice receives the personalized support provided in the last sentence of the first paragraph of article L. 322-4-17-2 of the same code;
" - when the apprentice is employed by a company bearing the label "Life Heritage Company within the meaning of Article 23 of Act No. 2005-882 of 2 August 2005 in favour of small and medium enterprises. »
2. The provisions of 1 apply to Open Years effective January 1, 2006.
I. - After Article 39 ter B of the General Tax Code, an article 39 ter C is inserted as follows:
"Art. 39 ter C. - With the exception of the provisions of the first paragraph of 5° of 1 of section 39, the provision constituted to cover the costs of dismantling, removal of facilities or remediation of a site, which result from a legal, regulatory or contractual obligation or an undertaking of the undertaking, and incurred or formalized either upon the acquisition or commissioning of the site, or At the level of costs directly borne by the company, this provision is for consideration the establishment of a depreciable asset of an equivalent amount. The depreciation of this asset is calculated according to the linear mode and distributed over the duration of use of the site or installations.
"The provisions of the first paragraph do not apply to provisions intended to address progressive site degradation resulting from its operation.
"In the event of a revision of the cost estimate referred to in the first paragraph, the amount of the provision and the net book value of the counterpart asset shall be corrected to competition. The depreciation of the counterpart asset is calculated, beginning in the year in which this revision occurred, on the basis of this rectified net book value. Where the provision is reduced by an amount greater than the net book value of the counterpart asset, the surplus is a taxable product.
"When the provision is used in whole or in part in accordance with its purpose for a fiscal year, the provision is reported to the result of that fiscal year. »
II. - The provisions of I apply for open years effective January 1, 2005. They do not result in the rental value that serves as a basis for professional tax. A decree in the Council of State shall, for this purpose, amend the regulations in force.
I. - Section I 209-0 B of the General Tax Code is amended as follows:
1° After the first preambular paragraph, a sub-item reads as follows:
"The option referred to in the first paragraph is valid provided that the company undertakes to maintain or increase during the 10-year period referred to in the III, under the flag of a Member State of the European Community, the proportion of the net tonnage it operates under this flag on 17 January 2004 or on the opening date of the first exercise of application of this regime, if it is later. » ;
2° Five subparagraphs are added:
"When the undertaking referred to in the second paragraph is not met for an exercise, vessels that do not bear the flag of one of the Member States of the European Community whose tonnage has led to a reduction in the net tonnage mentioned in the same paragraph cannot benefit from this regime under this exercise.
"The provisions of the preceding paragraph do not apply if one of the following conditions is met:
“(a) Vessels eligible for this regime flying the flag of one of the Member States of the European Community represent over 60% of the net tonnage of the eligible fleet of ships;
“(b) The proportion, under the flag of a Member State of the European Community, of the net tonnage of vessels eligible for this regime has not decreased on average in the last three fiscal years, if any reduced to 12 months, relative to the proportion of net tonnage referred to in the second paragraph of this I;
"(c) For companies members of a group referred to in Article 223 A, the proportion, under the flag of a Member State of the European Community, of the net tonnage of ships eligible for this regime operated by all the companies members of that group that have opted for this regime has not decreased in the year relative to the proportion referred to in the second paragraph determined for all of these same companies. » ;
3° The last paragraph is deleted.
II. - Article 1647 C ter of the same code is as follows:
"Art. 1647 C ter. - I. - The contribution of professional tax and the associated taxes of arms companies to trade defined by Act No. 69-8 of 3 January 1969 on arms and sea sales which, during the reference period referred to in Article 1467 A, are subject to profit tax, is subject to a discount on its share of the rental value of commercial armed vessels and their equipment.
“II. - The vessels mentioned in I agree with those who meet the following six conditions during the same period:
« 1° To be registered as commercial ships on official records of a French or foreign administrative authority;
« 2° To be managed, within the meaning of Act No. 66-420 of 18 June 1966 on charter and shipping contracts, strategically and commercially from the European Community;
« 3° Being equipped with a permanent crew composed of professionals;
« 4° To be exploited exclusively for profit purposes;
« 5° Meet international and community safety, security, environmental performance and working conditions on board;
« 6° To be affected:
“(a) The maritime transport of goods or passengers;
“(b) Transport operations related to the exercise of all other activities necessarily provided at sea, including towing at high seas, rescue or other marine assistance activities.
" Ships carrying out operations referred to in b shall be entitled to de-re-up on a pro-rata basis for their duration of use for transport operations provided that they represent, over the reference period referred to in I, at least 50% of the time of use of the vessel and that vessels are registered within the European Community over the same period.
"Companies carrying out other operations than sea transport must distinguish, in their accounting, activities of sea transport and other activities.
"III. - Ships eligible for decay, registered, during the period referred to in I, as commercial vessels on the official registers of an administrative authority of a non-member State of the European Community and whose tonnage represents, during the same period, at least 40% of the total tonnage of ships eligible for decaying shall not be discounted if the following three conditions are met:
“(a) Their tonnage has led to a reduction in the proportion of tonnage of vessels that are entitled to decay under a community flag on the date of January 17, 2004 or on the date of the establishment of the company requesting decay, if it is later;
“(b) The proportion under the community flag of toning vessels eligible for decommissioning decreased on average over the previous three years compared to the amount recorded at the date referred to in a;
"(c) For a company member of a group referred to in section 223 A, the proportion under the community flag of tonnage of vessels that are entitled to the discount operated by all the member companies of that group is less, during the period referred to in I, than the same proportion as the date referred to in a.
"For the purposes of these provisions, the tonnage is, if any, the tone of the prorata referred to in II.
"IV. - The discount is granted on request in the declaration provided for in section 1477 filed with the tax service to which the vessels are attached.
"It is equal to the professional tax contribution multiplied by the relationship between, on the one hand, the rental value of the vessels referred to in II and their on-board equipment, possibly affected by the prorata referred to in II, and on the other hand, the total gross bases retained for taxation.
"The contribution referred to in the preceding paragraph means all amounts dependant on the corporation on the notice of taxation, reduced if any of the reductions and other deductions that may be subject to that assessment, with the exception of the deduction provided for in I and I bis of section 1647 C shall be operated, if any, after that provided for in this article. »
III. - 1. The provisions of I apply to open years effective June 30, 2005. For companies that have exercised the option for the device provided for in section 209-0 B of the General Tax Code before that date, the undertaking provided for in 1° of I is subscribed when filing the declaration of result of the first fiscal year opened from the same date.
2. The provisions of the II apply on the basis of the 2005 taxation.
I. - The provisions of Article 79 of the Corrigendum Financial Act for 2001 (No. 2001-1276 of 28 December 2001) are applicable to marine autonomous ports from the year 2005.
II. - The last paragraph of Article L. 113-2 of the Maritime Port Code is deleted.
I. - Section 75-0 A of the General Tax Code is as follows:
"Art. 75-0 A. - 1. The exceptional income of an agricultural operator subject to a real tax regime may, on an option, be attached, by equal fractions, to the results of the year of its completion and the following six years.
"The provisions of section 163-0 A apply for each of these exercises regardless of the amount of the fraction referred to in the first paragraph.
“2. For the purposes of 1, exceptional income means:
"a. Either, where the operating conditions during the profit realization exercise are comparable to those of the previous three years and the operator realizes a profit greater than 25,000 EUR and exceeds once and a half the average of the results of the previous three years, of the fraction of that profit which exceeds 25,000 EUR or that average if it is higher. For the assessment of the benefits of the fiscal year and the three prior years, the deficits are retained for a zero amount and are not taken into account the benefits subject to a proportional rate as well as deficit deferrals;
“b. Either the amount corresponding to the difference between the allowances provided for in Article L. 221-2 of the rural code and the value in stock or in the purchase account of the slaughtered animals.
“3. In the event of a cessation of activity, the portion of the income referred to in the remaining 2 to be imposed is included in the taxable benefit of the fiscal year of that event.
"The contribution of an individual exploitation, under the conditions referred to in I of Article 151 octies, to a corporation is not considered, for the purposes of the first paragraph, as a cessation of activity if the beneficiary company of the contribution undertakes to continue the application of the provisions set out in 1 under the same conditions and under the same terms, for the fraction of the income mentioned in the remaining 2 to be imposed. The same applies to the free transmission of an individual operation under the conditions set out in section 41 if the recipient(s) of the transmission make the same undertaking.
“4. The option set out in 1 must be made no later than the reporting period for the first fiscal year to which it applies. »
II. - The fifth paragraph of article 75-0 B of the same code is as follows:
"It is exclusive of the option under section 75-0 A for exceptional revenues defined in paragraph 2 of this section. »
III. - Articles 72 B, 72 B bis and 75-0 D of the same code are repealed and the fourth paragraph of Article 72 D I and the third paragraph of Article 202 ter of the same code are deleted.
IV. - In the third paragraph of Article L. 136-4 of the Social Security Code, the words: "in the IV of Article 72 B, Article 75-0 B and Article 75-0 D" are replaced by the words: "in Article 75-0 A and Article 75-0 B".
V. - The provisions of I to IV apply for the determination of the outcome of the fiscal years ended on or after January 1, 2006.
The options before 31 December 2005 pursuant to sections 72 B and 72 B bis of the General Tax Code cease to produce their effects on that date. The profit earned at the end of the current fiscal year, relating to the stocks that have benefited from these provisions, may, on an express option from the operator, benefit from the provisions set out in 1 of section 75-0 Same code, whatever its amount.
I. - Article 93 of the General Tax Code is supplemented by a 9 so-called:
“9. The authors of works of art within the meaning of 1° of Article 297 A benefits from a 50% discount on the amount of their taxable benefit for the first year of activity and the next four years.
"These provisions apply to revenues resulting from the assignment of the works referred to in the preceding paragraph, as well as to the assignment and operation of the property rights recognized by the law on the same works, and collected by the natural persons authors imposed under the controlled declaration regime.
"The revenues from the transactions referred to in section 279 bis do not benefit from the slaughter referred to in the first paragraph.
"The slaughter referred to in the first paragraph cannot exceed EUR 50,000 per year.
"It does not apply in the event of an option for the plan under section 100 bis. »
II. - In the tenth paragraph of Article 154 bis of the same code, after the reference: "44 undecies", the words "or 9 of Article 93".
III. - In the second paragraph of 2 of Article 163 quatervicies of the same code, after the reference: "44 undecies" are inserted the words "or 9 of Article 93".
IV. - In the third paragraph of Article 170 of the same code, after the reference: "44 undecies" are inserted the words: "the amount of profits exempted under Article 93, 9".
V. - In the seventh paragraph of the 3rd paragraph of the B of the I of the article 200 sexies of the same code, after the reference: "44 undecies", are inserted the words "or 9 of article 93".
VI. - In the b of the 1st of the IV of Article 1417 of the same code, after the reference: "44 undecies" are inserted the words: ", as well as 9 of Article 93,".
VII. - These provisions apply to benefits realized under activities that began on or after January 1, 2006.
I. - Article 81 A of the General Tax Code is as follows:
"Art. 81 A. - I. - Persons domiciled in France within the meaning of Article 4 B who exercise an employee activity and are sent by an employer to a State other than France and that of the place of establishment of that employer may be exempted from income tax on the basis of wages collected in remuneration of the activity carried out in the State where they are sent.
"The employer must be established in France or in another Member State of the European Community, or in a 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 tax evasion or fraud.
"The income tax exemption referred to in the first paragraph shall be granted if the persons justify fulfilling one of the following conditions:
« 1° Have been effectively subject, on the remuneration in question, to an income tax in the State where their activity is carried out and provided that this tax is at least equal to two thirds of the tax they would have to bear in France on the same tax basis;
« 2° Having exercised employee activity under the conditions mentioned in the first and second paragraphs:
" - for a period of more than one hundred and eighty-three days in a period of twelve consecutive months when it relates to:
“(a) Construction or assembly sings, installation of industrial units, their start-up, operation and related engineering;
“(b) Research or extraction of natural resources;
"(c) Navigation on ships registered in the French International Register,
" - for a period of more than one hundred and twenty days in a period of twelve consecutive months when it relates to commercial prospecting activities.
"The provisions of 2° do not apply to border workers or public servants.
“II. - When the persons mentioned in the first paragraph of the I do not meet the conditions defined in 1° and 2° of the same I, the surcharges of remuneration which are paid to them for their stay in another State are exempt from income tax in France if they meet the following conditions:
« 1° be paid for stays made in the employer's direct and exclusive interest;
« 2° Being justified by a displacement requiring an effective residence of at least twenty-four hours in another State;
« 3° To be determined in their amount prior to stays in another State and in relation, on the one hand, with the number, duration and place of such stays and, on the other hand, with the remuneration paid to employees without regard to the supplements mentioned in the first paragraph. The amount of compensation supplements may not exceed 40% of the amount of compensation previously defined. »
II. - The provisions of I apply as of the 2006 taxation of revenues.
I. - Section 244 quater H of the General Tax Code is amended as follows:
1° In the first paragraph of I, the words: "outside the European Economic Area" are deleted;
2° II is thus amended:
(a) In a, c and d, the words: "outside the European Economic Area" are deleted;
(b) In b, the words: "place outside the European Economic Area" are deleted;
II. - These provisions apply to expenses incurred during the twenty-four months following the recruitment of the person referred to in Article 244 quater H of the General Tax Code or the signing of the agreement provided for in Article L. 122-7 of the National Service Code effective January 1, 2006.
I. - After the d of II of Article 244 quater H of the General Tax Code, it is inserted an e as follows:
“e) The monthly allowances and benefits referred to in Article L. 122-12 of the National Service Code when the company uses an international volunteer in business as indicated in III."
II. - These provisions apply to expenses incurred during the twenty-four months following the recruitment of the person referred to in Article 244 quater H of the General Tax Code or the signing of the agreement provided for in Article L. 122-7 of the National Service Code effective January 1, 2006.
I. - Section 81 B of the General Tax Code is amended as follows:
1° In the second sentence of I, the word "ten" is replaced by the word "five";
2° It is added a III as follows:
"III. - Employees and persons referred to in I shall, on an option, be exempted for the portion of their remuneration corresponding to the activity they perform abroad during the period defined in I, without the exempt fraction being able to exceed 20% of the taxable remuneration resulting from I and II. »
II. - A. - The provisions of 1° of I apply to persons whose taking office in France is effective 1 January 2005.
B. - The provisions of 2° of I apply for the taxation of revenues collected as of January 1, 2005.
I. - The c of 1 of Article 163 quatervicies of the General Tax Code is as follows:
"(c) In the supplementary pension plan established by the National Public Service Provident Fund as well as other supplementary pension plans, to which the provisions of 1° bis of Article 83, in force until 1 January 2004, had been extended before that date, constituted for the benefit of the public servants and agents of the State, the territorial authorities and the public institutions either to bodies under the code of mutuality, or to companies governed by »
II. - The provisions of I are applicable to the taxation of revenues collected as of January 1, 2005.
I. - In the b of 3° of 1 of Article 80 duodecies of the General Tax Code, the words: "If this amount is more than six times the ceiling referred to in Article L. 241-3 of the Social Security Code in force on the date of payment of the allowances" are deleted.
II. - In the b of the 4th of the 1st of the same article, the word "separation" is replaced by the words "retirement", and the words: "if this amount is more than five times the ceiling referred to in Article L. 241-3 of the Social Security Code in force on the date of payment of the allowances" are deleted.
I. - The last paragraph of section 82 of the General Tax Code is as follows:
"The amount of compensation awarded in the form of benefits in kind is assessed according to the rules established for the calculation of social security contributions pursuant to Article L. 242-1 of the Social Security Code or Article L. 741-10 of the Rural Code. »
II. - The provisions of I are applicable to the taxation of revenues collected as of January 1, 2005.
I. - The first paragraph of Article 154 bis of the General Tax Code is amended as follows:
1° In the first sentence, the references: "L. 634-2-2 and L. 643-2" are replaced by the references: "L. 633-11, L. 634-2, L. 642-2, L. 643-2 and L. 723-5";
2° The second sentence is deleted.
II. - In the II of Article 154 bis-0 A of the same code, the words: "of basic old age insurance" are replaced by the words: "mandatory old age insurance plans".
III. - The provisions of I shall apply from the date of publication of the decree in the Council of State provided for in Article L. 121-4 of the Commercial Code.
IV. - The provisions of the II apply for the determination of the results of the fiscal years ended on or after December 31, 2005.
The c of 2 of Article 163 quatervicies of the General Tax Code is supplemented by a paragraph thus written:
"The provisions of the first four paragraphs apply to persons with the status of an employee or public officer, who are active, who are affiliated after December 31, 2004. »
Article 990 I of the General Tax Code is supplemented by a paragraph to read as follows:
"The beneficiary is not subject to the sampling referred to in the first paragraph when it is exempted from transfer rights on a free basis pursuant to the provisions of section 795. »
I. - Where the taxpayer has transferred his domicile outside of France to a Member State of the European Community, or to 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, before 1 January 2005, the tax established on the basis of 1 bis of Article 167 of the General Code of Taxes in its 2005 edition shall be held in effect before 1 January 2005. The deferrals of the surplus-values relating to these securities existing on the date of the transfer of residence outside France are reinstated in full right.
II. - The provisions of I come into force on 1 January 2006.
In the penultimate paragraph II of Article 1465 A of the general tax code, the words: "who respect the criteria defined in a, b and c, but who are not members of a public institution of inter-communal cooperation with clean taxation", are deleted, and at the end of the same paragraph, the date: "December 31, 2006" is replaced by the date: "December 31, 2007".
I. - The 3rd bis of Article 1469 of the General Tax Code is thus written:
"3° bis The property mentioned in the 2° and 3°, used by a person liable to the professional tax that is neither owner, tenant, or sub-locatary and entrusted in return for the performance of a work by their owner, tenant or sub-locatary are imposed on the name of the person who has entrusted them, in the case that it is liable to the professional tax. »
II. - The provisions of I apply on the basis of taxation established under the year 2006.
The 3rd bis of Article 1469 of the General Tax Code is supplemented by a paragraph thus written:
"Territorial authorities and their groups with a clean taxation may, by a general deliberation taken under the conditions set out in section 1639 A bis, exempt from professional tax the tools used by an industrial subcontractor who is neither owner nor tenant, nor sub-locatary and imposed on his name. »
The second paragraph of the third paragraph of Article 1638-0 bis of the General Tax Code is supplemented by a sentence as follows:
"The provisions of Article 1636 B, II, III and IV, apply to this weighted average rate. »
In the first sentence of the last paragraph of Article 1609 F of the General Tax Code, the amount: "17 million euros" is replaced by the amount: "34 million euros".
I. - In the twelfth paragraph of the 1st paragraph of Article 1382 of the General Code of Taxes, after the words: "Scientific public institutions, education and assistance" are inserted the words: "as well as the establishments referred to in Articles 12 and 13 of Act No. 84-53 of 26 January 1984 with statutory provisions relating to the territorial public service".
II. - The 1st of the II of Article 1408 of the General Tax Code is as follows:
« 1° Scientific, educational and assistance public institutions, as well as the institutions referred to in articles 12 and 13 of Act No. 84-53 of 26 January 1984, with statutory provisions relating to the territorial public service; "
III. - The provisions of I and II shall apply on the basis of the 2006 taxation.
I. - Articles 150 V bis to 150 V sexies of the general tax code are replaced by articles 150 VI to 150 VM as follows:
"Art. 150 VI. - I. - Subject to the provisions of professional profits, shall be subject to a lump sum tax under the conditions provided for in Articles 150 VJ to 150 VM for assignments in an expensive capacity or exports, other than temporary, outside the territory of the Member States of the European Community:
« 1° precious metals;
« 2° Jewellery, art, collection or antiques.
“II. - The provisions of I shall apply to transfers made in another Member State of the European Community.
"Art. 150 VJ. - Are exempt from tax:
« 1° The assignments made for the benefit of a museum to which the name "musée de France envisaged in article L. 441-1 of the Heritage Code or a museum of a territorial community was assigned;
« 2° Transfers made for the benefit of the National Library of France or another library of the State, a territorial community or another public person;
« 3° Transfers made for the benefit of an archive service of the State, a territorial authority or another public person;
« 4° Disposals or exports of goods referred to in 2° I of Article 150 VI where the sale price or the value for duty does not exceed EUR 5,000;
« 5° Disposals or exports of goods referred to in 2° I of Article 150 VI, where the assignor or exporter does not have his or her tax domicile in France. The exporter must be able to justify an earlier import, an earlier introduction or an acquisition in France;
« 6° Exports of goods referred to in 1° of the I of Article 150 VI, where the exporter does not have in France his tax home and may justify an earlier importation or an earlier introduction or acquisition from a professional installed in France or that gave rise to the payment of the tax.
"Art. 150 VK. - The tax is borne by the seller or exporter. It is due by the tax-based intermediary in France participating in the transaction and under its responsibility or, if not, by the seller or exporter.
“II. - The tax is equal:
« 1° 7.5% of the sale price or the value for duty of the goods referred to in 1° of I of Article 150 VI;
« 2° 4.5 % of the sale price or the value for duty of the goods mentioned in 2° I of Article 150 VI.
"III. - The tax is payable at the time of assignment or export.
"Art. 150 VL. - The seller or exporter, a natural person domiciled in France, may opt for the regime defined in Article 150 UA provided that the date and price of acquisition of the property is justified or that the property has been held for more than twelve years. In this case, the flat fee provided for in section 150 VI is not payable.
"Art. 150 VM. - I. - A statement, in accordance with a model established by the administration, shall, as the case may be, describe the elements used for the liquidation of the tax or the option provided for in section 150 VL. It is filed:
« 1° For assignments made with the participation of a fiscally domiciled intermediary in France, through this intermediary, in the service of the taxes charged with the recovery of which it depends or, in the case of a ministerial officer, in the service of the taxes charged with the collection competent for the registration of the act when it is to be submitted to that formality, within the time limit provided for in Article 635. However, where the value-added tax is indebted, the intermediary or the departmental officer shall file, according to the plan under which he or she is relieved, his or her return shall be at the same time as that provided for in section 287 and relating to the taxation period in which the exemption of the lump-sum tax provided for in section 150 VI occurred, no later than the date of payment of the amount prescribed in section 287,
« 2° For exports or for assignments in a third country of goods temporarily exported by the exporter to the customs receipt competent for this export, when the customs formalities are completed;
« 3° For other assignments, by the seller in the tax department responsible for the recovery of which he reports within one month of the assignment.
“II. - The tax is paid when the return is filed.
"III. - The tax collection is carried out:
« 1° For assignments made with the participation of an intermediary, according to the rules, guarantees and penalties for tax on turnover;
« 2° For exports and transfers to a third country of goods temporarily exported, as provided for in the existing Customs legislation;
« 3° For other transfers, in accordance with the rules, guarantees and penalties set out in Part IV of the Tax Procedures Book for Taxes Recovered by Tax Directors General.
"IV. - Claims are filed, investigated and deemed to be tax on turnover if the tax is recovered by the accountants of the General Directorate of Taxes and as with respect to customs if the tax is recovered by the Customs Receivers. »
II. - Article 150 UA of the same code is amended as follows:
1° In I, the reference: "150 V bis" is replaced by the reference: "150 VI";
2° II is thus amended:
(a) The first is thus written:
« 1° Furniture, household appliances and motor cars. However, this provision is not applicable to these goods when they constitute objects of art, collection or antiquity for which the option provided for in Article 150 VL has been exercised; »
(b) In the 2nd, after the words: "For furniture", the words are inserted: ", other than precious metals mentioned in the 1st of Article 150 VI,".
III. - Article 150 VG I of the same code is amended as follows:
1° The 3° becomes a 4°;
2° After the 2°, it is restored a 3° as follows:
« 3° For disposals of the property mentioned in Article 150 VI carried out with the participation of a tax-resident intermediary in France, in the collection tax service and within the time limits provided for in 1° of Article 150 VM; "
IV. - Article 1600-0 K of the same code is amended as follows:
1° In I, the references: "Articles 150 V bis and 150 V quater" are replaced by the reference: "Article 150 VI";
2° In II, the references: "150 V bis to 150 V quater" are replaced by the words: "150 VI to 150 VK and Article 150 VM".
V. - In the 2nd article 1761 of the same code, the references: "150 V bis to 150 V sexies" are replaced by the references: "150 VI to 150 VM".
VI. - In article L. 122-9 of the Heritage Code, the references: "150 V bis to 150 V sexies" are replaced by the references: "150 VI to 150 VK".
VII. - A decree in the Council of State sets the conditions for the application of this article. This Order specifies the obligations of vendors, exporters or intermediaries participating in the transaction.
VIII. - The provisions of I to V apply to the assignments and exports of precious metals, jewellery, art, collection or antiques made as of January 1, 2006.
I. - After the 9th quinquies of Article 157 of the General Tax Code, it is inserted a 9th sexies as follows:
« 9° sexies Interest earned on loan pay, for a maximum of ten years, granted for the benefit of a child, a child or a child-rearing child, provided that the borrower uses the amounts received, within six months of the conclusion of the loan, for the financing of the acquisition of a building allocated to his or her main dwelling.
"The interest referred to in the first paragraph is those for a loan amount not exceeding EUR 50,000. This cap is applicable to loans made by the same lender to the same borrower.
"For loans in excess of EUR 50,000, these provisions apply to the share of interest corresponding to the relationship between the ceiling referred to in the preceding paragraph and the amount of the loan made. »
II. - In the third paragraph (1°) of Article 242 ter of the same code, the words "and 9° quater" are replaced by the words ", 9° quater and 9° sexies".
III. - The provisions of this section apply to loans made between January 1, 2006 and December 31, 2007.
In the third paragraph of Article 238 bis AB of the General Tax Code, after the words "to the public" are inserted the words "or employees, except their offices".
I. - Article 793 2 of the General Tax Code is supplemented by five paragraphs as follows:
« 7° The estates and donations between live, up to three quarters of their amount, interesting the unbuilt properties that are not in kind of wood and forests and which are included in the natural spaces delimited under Article L. 414-1 of the Environmental Code, provided that:
“(a) That the act recognizing the donation or declaration of succession be supported by a certificate issued without charge by the departmental director of agriculture and forest certifying that the properties concerned are subject to a management commitment in accordance with the conservation objectives of these spaces;
“(b) Whether it contains the commitment by the heir, the legatee or the donator, taken for him and his cause, to apply for eighteen years to natural spaces subject to the transfer of management guarantees in accordance with the conservation objectives of these spaces and whose content is defined by decree.
"This exemption is not cumulative with another exemption applicable to transfer duty free of charge.
"In the event of the transmission of unbuilt properties, which are included in the natural spaces delimited pursuant to Article L. 414-1 of the Environmental Code, to the State or to the communities and organizations referred to in Article 1042 of this Code, the undertaking is deemed to be permanently satisfied with a fraction of the value of the exempt property, the undertaking being determined by the relationship between the surface area of the goods subject to transmission and The same rule applies to transfers of enjoyment or property for the benefit of establishments or companies, for the purpose of the realization of equipment, facilities or constructions of public interest, which may result in the establishment of a public utility servitude under the said transfer. »
II. - In the first paragraph of article 885 H of the same code, the word and reference: "and 6°" are replaced by the references: ", 6° and 7°".
III. - Article 1840 G bis of the same code is amended as follows:
1° In the II, the reference: "to the b of the 2°" is replaced by the references: "to b of the 2° and 7°";
2° In the second bis, after the words: "from the sixth paragraph of the second paragraph", the words are inserted: "and from the fifth paragraph of the 7th".
IV. - In the 7th of the IV of Article 1727 of the same code, the reference: "B of the 2°" is replaced by the references: "B of the 2° and 7°".
I. - In the second sentence of Article L. 4422-45 of the General Code of Territorial Communities, after the word "fresh", is inserted the word "wages".
II. - In the penultimate paragraph of Article 1-1-1 of the Code of the River Public Domain and Inland Navigation, after the word "tax", is inserted the word ", salary".
III. - The education code is modified as follows:
1° In the second paragraph of Article L. 213-3, after the word "tax", the word ", pay" is inserted;
2° In the second sentences of the second and third paragraphs of Article L. 214-7, after the word "tax", the word ", pay".
I. - Section 990 J of the General Tax Code is repealed.
II. - In the first paragraph of section 1133 ter of the same code, the amount "75 EUR" is replaced by the amount "125 EUR".
I. - After the IV of the A of Article 1594-0 G of the General Tax Code, it is inserted a IV bis as follows:
"IV bis. - An annual renewal of the period referred to in the third paragraph of Article 1115 may be granted, under conditions fixed by decree, by the Director of Tax Services of the location of the situation of the bare lands or similar properties mentioned in I located within the scope of a concerted development area defined in Article L. 311-1 of the urban planning code and acquired by the person responsible for the development or equipment of that area. »
II. - The provisions of I come into force from the promulgation of this Act.
I. - Part IV of Article 1619 of the General Tax Code is supplemented by a paragraph thus written:
"The quantities of cereals intended to be recovered, in the form of feeds for animal food, by the farm operator who originally delivered them, are exempt from the tax. »
II. - The provisions of I apply as of January 1, 2004.
I. - A. - Article 1635 quinquies of the general tax code is supplemented by a paragraph thus written:
"With the exception of the tax provided for in section 1519 B, these taxes are not applicable to electricity production facilities using wind power located in the internal waters and the territorial sea. »
B. - After article 1519 A of the same code, two articles 1519 B and 1519 C as drafted:
"Art. 1519 B. - For the benefit of the municipalities, an annual tax is instituted on electricity production facilities using the mechanical wind energy located in the inland waters or the territorial sea.
"The tax is paid by the operator of the electricity production unit using the mechanical wind energy.
"The tax is based on the number of megawatts installed in each unit of electricity generation using wind power as of January 1 of the taxation year. It is not due to the year of commissioning the unit.
"The annual tax rate is set at EUR 12,000 per megawatt installed. This amount evolves annually as the value index of the total gross domestic product, as estimated in the economic projection presented in the appendix to the year's financial bill.
"The taxable elements are declared before January 1 of the taxation year.
"The control, recovery, litigation, guarantees and penalties of the tax are governed as with respect to land tax on built properties.
"Art. 1519 C. - The proceeds of the tax on electricity production facilities using the mechanical energy of the wind at sea referred to in Article 1519 B shall be allocated to the national fund for compensation of wind energy at sea, with the exception of the levies mentioned in Article 1641 carried out for the benefit of the State.
“The funds of this fund are allocated under the following conditions:
« 1° The representative of the State in the department in which the connection point is installed to the public grid of distribution or transport of electricity of the facilities distributes half of the proceeds of the tax related to these installations between the coastal communes from which they are visible, taking into account the distance between the installations from one of the points of the territory of the municipalities concerned and the population of the latter. By exception, when the facilities are visible from several departments, the distribution is carried out jointly by State representatives in the departments concerned;
« 2° The general council of the department in which the connection point is installed to the public grid of distribution or transport of electricity of the facilities manages the other half of the proceeds of the tax related to these facilities, as part of a departmental fund for marine fishing and pleasure activities. »
C. - The conditions for the application of the B, including the reporting obligations, the modalities for the management of the national fund, the definition of the municipalities where the facilities are visible and the population retained for these communes, are fixed by decree in the Council of State.
II. - Article 1379 I of the same code is supplemented by a 7° as follows:
« 7° The annual tax on electricity production facilities using wind mechanical energy located in the internal waters or the territorial sea. »
III. - A. - Part II of article 1609 quinquies C of the same code is amended as follows:
1° In the second sentence of the first paragraph, the words: "paid by" are replaced by the words: "related to";
2° After the first preambular paragraph, a sub-item reads as follows:
"When the public inter-communal co-operation institution decides to replace itself with its common members for the collection of the professional tax paid by the companies in an economic activity area and for the collection of the professional tax related to the electricity production facilities using the mechanical energy of the wind, it may set two different rates for each of these plans. In this case, and when a wind power plant is installed in an economic activity area, the provisions of the second sentence of the first paragraph apply to it. » ;
3° 2° bis is thus written:
« 2° bis The provisions of Article 1638 quater III shall apply in the event of the incorporation of a commune or part of a commune in an area of economic activities or in the event of the connection of a commune in the territory of which electricity production facilities using the mechanical energy of the wind are located at a public intercommunal cooperation institution applying the second sentence of the first paragraph. » ;
4° The 3° is thus modified:
(a) In the first paragraph, after the words: "Economic Activity Area", the words are inserted: "or for electricity production facilities using the mechanical wind energy";
(b) In the fourth paragraph, after the words: "Economic Activity Area", the words are inserted: "or related to electricity production facilities using mechanical wind energy".
B. - In the c of the 1st of the III of article 1609 nonies C of the same code, the words: "of the regime provided for in" are replaced by the words: "of the first sentence of the first paragraph of" and it is added a sentence as follows:
"This device is applicable under the same conditions when the public inter-communal cooperation establishment applies the second sentence of the first paragraph of Article 1609 quinquies C."
C. - Section II 1638-0 bis of the same code is amended as follows:
1° In the first sentence of the third paragraph (1°), the word: "voted" is replaced by the words: "as well as the rate of professional tax for electricity production facilities using mechanical energy of the voted wind", the word: "may" is replaced by the word: "may", and the words: "to the professional zone tax" are replaced by the words: "in application of the II of article 1609 quinquies C";
2° The third paragraph is supplemented by a sentence as follows:
"The same applies to the rate of professional tax for electricity production facilities using wind power. » ;
3° In the fifth paragraph (2°), the words: "out of the area" are replaced by the words: "on the basis of taxation to the professional tax other than those subject to the provisions of section II 1609 quinquies C";
4° In the second sentence of the sixth paragraph, the words: "to the professional area tax" are replaced by the words: "in accordance with Article 1609, Part C, II;
5° In the seventh paragraph, the words: "are fixed outside the area" are replaced by the words: "applicable to taxation bases other than those subject to the provisions of Article 1609, Quinquies C, and the words: "in the area" are replaced by the words: "for bases subject to the provisions of Article 1609, Quinquies C, II".
D. - Article 1638 quater III of the same code is amended as follows:
1° In the first paragraph, after the words: "it is implemented", the words are inserted: "in the first sentence of the first paragraph" and a sentence as follows:
"These provisions are also applicable in the event of a municipality's connection to the territory of which electricity production facilities are located using wind power to a public inter-communal cooperation institution applying the second sentence of the first paragraph of the second paragraph of the same article. » ;
2° In the second paragraph, after the words: "incorporated into the area", the words are inserted: "or electricity production facilities using mechanical wind energy".
E. - In the second paragraph of Article 1639 A bis of the same code, after the words: "the perimeter of the area", are inserted the words: "economic activities".
F. - Article 1639 A ter of the same code is thus modified:
1° II is thus amended:
(a) In the first paragraph, the word "groupings" is replaced by the words "public institutions of intercommunal cooperation" and it is added a sentence as follows:
"They are also applicable to power generation facilities using mechanical wind energy subject to the regime provided for in Article II. » ;
(b) In the second paragraph, the word "groupings" is replaced by the words: "public intercommunal cooperation institutions" and are added the words: "and electricity production facilities using mechanical wind energy";
(c) In the third paragraph, the words: "in II of article 1609 quinquies C" are replaced by the words: "in the first sentence of the first paragraph of article 1609 quinquies C" and it is added as follows:
"This device is applicable under the same conditions when the public intercommunal cooperation institution applying the second sentence of the first paragraph of Article 1609 quinquies C opts for the regime provided for in Article 1609 nonies C or becomes subject to that regime. » ;
2° The III is thus amended:
(a) In the first paragraph, the words: "or an area of economic activity" and the words: "or II of Article 1609 quinquies C" are deleted, and it is added a sentence as follows:
"These provisions are applicable to public inter-communal cooperation institutions pursuant to II of Article 1609 quinquies C."
(b) In the second paragraph, the reference: "in the second paragraph of Article 1609 quinquies C" is replaced by the reference: "in the first sentence of Article 1609 quinquies C, paragraph II";
(c) A sub-item is added;
"The provisions of the second, third and fourth preambular paragraphs shall apply in the same conditions when the public intercommunal cooperation establishment applies the second sentence of the first paragraph of Article 1609 quinquies C."
G. - I ter 1 of Article 1648 A du même code est ainsi modifié :
1° In the first paragraph, the reference: "in II of Article 1609 quinquies C" is replaced by the reference: "in the first sentence of Article 1609 quinquies C, paragraph II";
2° It is added a paragraph to read:
"The provisions of the first and second preambular paragraphs shall apply in the same conditions when the public intercommunal cooperation establishment applies the second sentence of the first paragraph of Article 1609 quinquies C."
IV. - The provisions of I apply on the basis of the 2007 taxation and those of III apply on the basis of the 2006 taxation.
I. - The second paragraph of Article 43 of the Financial Law for 2000 (No. 99-1172 of 30 December 1999) is as follows:
"This tax is payable by the operator from the facility's authorization to establish the facility and to the decision to delist the basic nuclear facilities. As of the calendar year following the authorization for final shutdown and dismantling of a facility, the flat tax applicable to the facility concerned is reduced by 50%. »
II. - Table III of the same article is as follows:
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
III. - The provisions of this section shall apply effective January 1, 2006.
I. - First paragraph of Article 1647 C bis of the general tax code is thus drafted:
"Companies engaged in land-based health transport under the conditions set out in sections L. 6312-1 and following of the Public Health Code receive a 75% discount on the professional tax contribution due to this activity. »
II. - The provisions of I apply to taxation established for the years 2005 and 2006. As of the 2007 taxation year, the discount rate is reduced to 50%.
In 2007, the vote of the primitive budgets of the local authorities and their groupings and the vote of the rates of the four local direct taxes must take place by 15 April.
The second paragraph of Article 302 bis MB of the General Tax Code is as follows:
"The debts whose variable portion of the contribution due under the years 2003, 2004 and the tax periods beginning in 2005 and 2006 are greater than 20% for the years 2003, 2004 and the tax periods beginning in 2005 and 2006 in total of the amounts paid for the year 2002 under the parafiscal taxes established by decrees 2000-1297 to n° 2000-1299 inclusive and n° 2000-1339 to n° 2000 »
Article 266 quinquies of the Customs Code is supplemented by a c as follows:
"(c) As a fuel for electricity generation, effective January 1, 2006, and excluding gas deliveries intended to be used in facilities referred to in section 266 quinquies A."
At the end of the first and last sentence of the second paragraph of section 266 quinquies A of the Customs Code, the year: "2005" is replaced by the year: "2007".
In the first sentence of article 284 bis A of the Customs Code, after the words: "the tenant" are inserted the words "or the sub-locatary".
I. - The domestic consumer tax rates on petroleum products set out in Table B of 1 of section 265 of the Customs Code applicable to unleaded and diesel superfuels are amended as follows:
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
II. - Article 265 of the same code is thus restored:
“2. A refaction may be made on the domestic consumption tax rates applicable to the superfuel taken from the identification index 11 and the diesel taken from the identification index 22.
"For the year 2006, the amount of this refaction is EUR 1.77 per hectolitre for superfuel and EUR 1.15 per hectolitre for diesel.
"As of January 1, 2007, the regional councils and the assembly of Corsica can reduce or increase the amount of the refaction of the rate of the domestic consumption tax applicable to the fuels sold to the final consumers on their territory within the double limit of the fraction of the tariff assigned to each region and to the territorial community of Corsica under the I of Article 40 of Law No. 2005-1719 of December 30, 2005 of the financial transfers for 2006
"The deliberations of the regional councils and the assembly of Corsica can only take place once a year and no later than 30 November of the year preceding the entry into force of the amended tariff. They are notified to the General Directorate of Customs and Indirect Rights, which publishes the domestic consumer tax rates as amended by the end of the first half of the following December. The amended rates of the domestic consumer tax come into force on January 1 of the following year. »
III. - Article 265 of the same code is supplemented by a 4 as follows:
“4. As of January 1, 2007, natural or legal persons who sell, on a fee-paid basis, fuels referred to in the identification indices 11 and 22 in areas or local authorities where the domestic consumer tax rate differs from the rate applied in the consumption schedule:
“(a) Acquit the differential amount of tax if the rate supported during the consumption is lower;
“(b) Can claim the refund of the tax differential if not.
"For the payment of the differential amount of tax and related penalties, the administration of customs and indirect duties may apply for a deposit. The reporting obligations of the operators concerned are determined by order of the minister responsible for the budget. »
IV. - The fifth paragraph of article 265 septies of the same code is as follows:
"This refund is calculated by applying to the volume of diesel fuel used as a fuel in vehicles defined in a and b, acquired in each region and in the territorial community of Corsica, the difference between 39.19 per hectolitre and the tariff applicable to it under section 265. »
V. - The second paragraph of article 265 octies of the same code is as follows:
"This reimbursement is calculated by applying to the volume of diesel fuel used in vehicles assigned to this transport, acquired in each region and in the territorial community of Corsica, the difference between 39.19 per hectolitre and the tariff applicable to it under section 265. »
I. - Article 266 Customs Code sexies is amended as follows:
1° 1 of the I is thus written:
“1. Any operator of a household and assimilated waste storage facility, any operator of a special industrial waste disposal facility by incineration, sequestration, storage, physico-chemical or biological treatment not exclusively used for wastes that the company produces or any person who transfers or transfers special industrial wastes to another State pursuant to Council Regulation (EEC) No. 259/93 of 1 February 1993, »
2° 1 of II is replaced by 1 1 1 bis and 1 ter as follows:
“1. To special industrial waste disposal facilities that are exclusively used for recycling as a material by incorporation of waste into a production process or any other process leading to the sale of materials;
"1 bis. To transfer special industrial waste to another State when it is intended to be the subject of a valuation as a matter;
"1 ter. To waste disposal facilities exclusively assigned to asbestos cement; "
II. - Article 266 septies of the same code is replaced by 1 and 1 bis as follows:
“1. Receipt of waste by the operators mentioned in 1 of Article 266 sexies;
"1 bis. The transfer of special industrial wastes to the date on the follow-up document addressed to the competent authorities of the country of shipment pursuant to Council Regulation (EEC) No 259/93 of 1 February 1993, referred to above; "
III. - 1 of article 266 octies of the same code is as follows:
“1. The weight of waste received or transferred to another State by the operators or persons mentioned in 1 of Article 266 sexies; "
IV. - The eighth and ninth paragraphs of Article 266 nuns of the same code are supplemented by the words ", or transferred to such a facility located in another State".
In the table of 1 of section 266 nonies of the Customs Code, in the line corresponding to the waste received in an unauthorised household and assimilated waste storage facility under title I of Book V of the Environmental Code for the said reception, the term "18.29" is replaced by the term "36".
After Article L. 541-10-1 of the Environmental Code, an article L. 541-10-2 is inserted as follows:
"Art. L. 541-10-2. - As of 1 January 2006, any person who manufactures, imports or introduces household electrical and electronic equipment in the national market as a professional basis under the categories referred to in Annex I A and Appendix I B of Directive 2002/96/EC of the European Parliament and of the Council, of 27 January 2003, relating to the waste of electrical and electronic equipment is required to provide or contribute to the collection, removal and processing of electrical equipment and In the event that the equipment is sold under the sole brand of a reseller, the reseller is required to provide or contribute to the collection, removal and processing of electrical and electronic equipment wastes in substitution of the person who manufactures, imports or introduces these equipment to the national market.
"The costs of selective collection of household electrical and electronic equipment wastes supported by the local authorities are compensated by an accredited coordinating body that remits the equivalent portion of the financial contribution it receives from the persons referred to in the first paragraph.
"During a transitory period from January 1, 2006 to February 13, 2011, and February 13, 2013 for some of these equipment on a list set by decree of ministers responsible for ecology, economy, industry and consumption, the persons mentioned in the first paragraph as well as their buyers show, in addition to the tax-free price, on the basis of sales invoices for any new electrical and electronic household equipment, the unitary costs of disposal
"The disposal of these wastes from selective collection is carried out by systems to which they contribute financially in a proportionate manner and which are approved or approved by joint decrees of ministers responsible for the economy, industry, ecology and local authorities.
"These unit costs do not exceed the actual costs incurred and cannot be refocused. The buyers have an identical impact on these unit costs to the end user and any means provided for in Article L. 113-3 of the Consumer Code. »
I. - After the first paragraph (c) of 1 of 7th of Article 257 of the General Tax Code, five paragraphs are inserted as follows:
"In particular, the work on existing buildings that consist of an over-elevation, or that render the state new:
« 1° The majority of foundations;
« 2° Either the majority of non-funded elements determining the strength and rigidity of the work;
« 3° Either the majority of the consistency of the facades without derailment;
« 4° Either all the elements of second work as listed by decree in the Council of State, in a proportion fixed by this decree which cannot be less than half for each of them. »
II. - Article 279-0 bis of the same code is amended as follows:
1° 2 is thus written:
“2. This provision is not applicable to work carried out over a period of not more than two years:
“(a) Who contributes to the production of a building within the meaning of the second to sixth paragraphs of the c of 1 of the 7th of Article 257;
“(b) As a result of which the net floor surface of the existing premises, increased, if any, of the surfaces of the farm buildings referred to in section R. 112-2 of the urban planning code, is increased by more than 10%. » ;
2° After 2, it is inserted a 2 bis as follows:
"2 bis. The provision referred to in 1 is not applicable to cleaning work as well as to the development and maintenance of green spaces. » ;
3° The 3 is thus modified:
(a) The first sentence is supplemented by the words: "and do not meet the conditions mentioned in 2";
(b) Two subparagraphs are added:
"The lessee must keep a copy of this certificate, as well as the invoices or notes issued by the undertakings that carried out work until December 31 of the fifth year following the completion of this work.
"The lessee is in solidarity with the payment of the tax supplement if the mentions on the certificate prove inaccurate to his fact. »
III. - In the 9th of 5 of Article 261 of the same code, the reference: "fifth paragraph of the c of 1 of the 7th of Article 257" is replaced by the reference: "tenth paragraph of the c of 1 of Article 257".
IV. - In the 2nd of the I of Article 278 sexies of the same code, the references: "fourth and fifth paragraphs of the 1st of the 7th of Article 257" are replaced by the references: "Ninth and tenth paragraphs of the 1st of Article 257".
V. - After Article L. 16 B of the Tax Procedures Book, an article L. 16 BA is inserted as follows:
"Art. L. 16 BA. - The administration may ask the lessee, under the conditions set out in section L. 16 A, of the justifications for the work for which it has benefited from the reduced rate of the value-added tax provided for in section 279-0 bis of the general tax code. »
I. - After Article 257 of the General Tax Code, an article 257 bis is inserted as follows:
"Art. 257 bis. - Deliveries of goods, services and operations mentioned in 6° and 7° of section 257, carried out between debtors of the value-added tax, are exempted from the value-added tax on a costly or free-of-charge basis, or in the form of a contribution to a society, of total or partial universality of goods.
"These operations are not taken into account for the application of 2 of the 7th of Article 257.
"The beneficiary shall be deemed to continue the person of the assignor, including due to the regulation of the tax deducted by the assignor, and, where appropriate, for the purposes of the provisions of section 266, section 268 or section 297 A."
II. - The 5 of Article 287 of the same code is supplemented by a c as follows:
"(c) Finally, the total amount excluding taxes of the transmissions referred to in section 257 bis, of which the subject has been or has been made. »
III. - The first paragraph of Article 723 of the same code is supplemented by the words "or are exempted under Article 257 bis".
IV. - In the IV of section 810 of the same code, the words "taking place of payment" are replaced by the words "of buildings entering the application field".
V. - In the A of Article 1594 F quinquies and in the first paragraph of the A of Article 1594-0 G of the same code, the words "given payment" are replaced by the words "enter dans le champ d'application".
I. - Section 302 septies A of the General Tax Code is amended as follows:
1° In the first paragraph of I, after the words: "whose turnover" are inserted the words: ", adjusted if there is a prorated operating time in the calendar year,"
2° The second paragraph of the second paragraph is as follows:
"These provisions are not applicable if the turnover exceeds EUR 840 000 if it is a business whose main business is to sell goods, goods, goods, supplies and foodstuffs to be taken away or consumed on site or to provide housing, and EUR 260 000 if it is other companies. »
II. - After section II, section II, section II, title II, of the first part of the Tax Procedures Book, a quater is inserted as follows:
"I quater. - Provisions specific to the control of the value added tax of debts under the simplified tax regime:
"Art. L. 16 D. - Transactions made or invoiced by debtors of the value added tax subject to the simplified tax liquidation regime on the turnover provided for in section 302 septies A of the general tax code may be subject to control from the beginning of the second month following their completion or billing, under the conditions set out in sections L. 47 to L. 52 A, with the exception of sections L. 47 C and L. 50.
"When the debtor has issued or received in the controlled period at least one invoice that meets the criteria referred to in section 283 of the General Tax Code, it falls under the normal real tax system for the year in which the billing was made. »
III. - The provisions of I and II shall apply to exercises beginning on 1 January 2006.
After 1 of Article 114 of the Customs Code, a 1 bis and 1 ter are inserted as follows:
"1 bis. For the value-added tax, on their application, are exempted from providing the deposit referred to in 1 the following persons:
“(a) Satisfies, for the purposes of this provision, some of their accounting obligations, the list of which is determined by decree in the Council of State;
“(b) And are not the subject of an undisputed registration of the Treasury's privilege or social security, nor of a procedure for recovery or judicial liquidation.
"1 ter. The conditions of granting and repealing the dispensation referred to in the first paragraph of the 1 bis are fixed by decree in the Council of State. »
In the b of the 2nd of the I of Article 262 of the General Tax Code, the words: "solid and liquid foods," and the words: "unmounted precious stones" are deleted.
After article 273 septies B of the General Tax Code, it is inserted an article 273 septies C as follows:
"Art. 273 septies C. - The value-added tax for purchases, imports, intra-community acquisitions, deliveries and services made on or after January 1, 2006 ceases to be excluded from the right to deduction in respect of vehicles or equipment of a land type exclusively assigned to the operation of ski lifts and ski areas, as soon as they have been certified by the technical service of ski lifts »
I. - 1 of Article 283 of the General Tax Code is supplemented by a paragraph thus written:
"However, where the delivery of goods or the provision of services is carried out by a subject established outside France, the tax is paid by the purchaser, recipient or lessee who has an identification number to the value added tax in France. The amount due is identified on the declaration referred to in section 287. »
II. - The provisions of I shall apply effective 1 September 2006.
I. - Article 520 A, paragraph I, of the General Tax Code is supplemented by four paragraphs as follows:
"By derogation from the previous provisions, the hectolitre rate applicable to beers produced by small independent breweries, whose alcoometric title exceeds 2.8% vol., is fixed to:
“1.30 EUR per alcoometric degree for beer brewed by companies whose annual production is less than or equal to 10,000 hectolitres;
“1.56 EUR per alcoometric degree for beer brewed by companies whose annual production is greater than 10,000 hectolitres and less than or equal to 50,000 hectolitres;
"1.95 EUR per alcoometric degree for beer brewed by companies whose annual production is greater than 50,000 hectolitres and less than or equal to 200,000 hectolitres. »
II. - The provisions of I apply effective January 1, 2006.
I. - Article 575 E bis of the General Tax Code is amended as follows:
1° In the second line (Cigarettes) of Table I, the number: "35" is replaced by the number: "36.5";
2° In the first paragraph of II, the rate: "68%" is replaced by the rate: "70%".
II. - In the first paragraph of section 568 of the same code as the result of Act No. 2005-1719 of 30 December 2005 of Finance for 2006, the number: "101,600" is replaced by the number: "106,750".
III. - The provisions of I come into force on 2 January 2006.
I. - In the sixth paragraph of Article 3 of Act No. 72-657 of 13 July 1972 establishing measures in favour of certain categories of older merchants and craftsmen, the amounts "9.38 EUR" and "11.39 EUR" are replaced by the amounts "7.5 EUR" and "9.24 EUR".
II. - In the seventh paragraph of the same article, the formula "9.38 EUR + [0,00235 (CA/S - 1 500)] EUR" is replaced by the formula "7.5 EUR + [0,00253 [(CA/S - 1 500)] EUR".
III. - In the eighth paragraph of the same article, the formula "11,39 EUR + [0,00231 [(CA/S - 1 500)] EUR" is replaced by the formula "9,24 EUR + [0,00252 [(CA/S - 1 500)] EUR".
I. - A. - The first paragraph of Article 65 A of the Customs Code is supplemented by a sentence as follows:
"The information collected can be transmitted to the paying agencies and the Inter-Ministerial Control Coordination Commission. »
B. - Part II of section 108 of the Financial Law for 1982 (No. 81-1160 of 30 December 1981) reads as follows:
“II. - 1. Agents of the General Directorate of Competition, Consumption and Suppression of Frauds may carry out the control of beneficiaries of benefits allocated by the European Fund for Agricultural Guidance and Guarantee, guaranteed section, as well as debts due to it. They have the investigative powers defined in Book II of the Consumer Code. This information may be transmitted to the paying agencies and the Inter-Ministerial Control Coordination Commission.
“2. When, on the occasion of the controls carried out under the conditions provided by the enabling laws, officials of the general management of competition, consumption and the suppression of fraud collect information necessary to the fulfilment of the mission of control of the reality and the regularity of the transactions directly or indirectly forming part of the financing system by the European Fund for Guidance and Agricultural Guarantee, section guaranteed, by the paying agencies, the provisions of the secret procedure »
II. - After Article L. 451-2-1 of the Construction and Housing Code, an article L. 451-3 is reinstated as follows:
"Art. L. 451-3. - The control authority provided for in Article L. 451-1 may communicate to the tax administration, either spontaneously or on its application, without the obligation to professional secrecy, all information and documents collected in the course of its mission. »
III. - After Article L. 83 A of the Tax Procedures Book, an article L. 83 B is inserted as follows:
"Art. L. 83 B. - Officials of the General Directorate of Consumer Affairs, Competition and Suppression of Frauds and the General Directorate of Customs and Indirect Rights may spontaneously disclose all information and documents collected within their respective missions. »
IV. - In article L. 83 of the same book, the references: "to articles 43-7 and 43-8 of Act No. 86-1067 of 30 September 1986 on freedom of communication" are replaced by the references: "to 1 and 2 of Article 6 of Act No. 2004-575 of 21 June 2004 for confidence in the digital economy".
V. - A. - In section I of chapter II of the first part of the same book, an article L. 94 A is inserted as follows:
"Art. L. 94 A. - Civil societies defined in section 1845 of the Civil Code are required to submit to the administration, on its application, the social documents and, where applicable, the accounting documents and other income and expenditure documents that they hold and related to the activity they exercise. »
B. - The provisions of A are applicable as of 1 January 2006.
I. - The general tax code is amended as follows:
1° It is inserted an article 89 A thus drafted:
"Art. 89 A. - The statements referred to in sections 87, 87 A and 88 are forwarded to the administration according to a computer procedure by the declarant who has subscribed a statement in the previous year with at least two hundred beneficiaries. » ;
2° In section 241, the words " and 89" are replaced by the references: ", 89 and 89 A".
II. - The provisions of I apply to statements made in respect of amounts paid as of 1 January 2005.
I. - A. - In Article 218 of the Customs Code, the words: "a gross tonnage equal to or less than three barrels" are replaced by the words: "a hull length less than seven metres".
B. - Section 222 of the same code is supplemented by a paragraph as follows:
"The gauge of pleasure craft whose length, within the meaning of the International Convention on the Measurement of Ships of 23 June 1969, is less than 24 metres is not mandatory. »
C. - Section 223 of the same code is amended as follows:
1° The first paragraph is supplemented by the words: ", January 1 of the year under review";
2° The table is as follows:
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
D. - In the second paragraph of section 238 of the same code, the words: "of less than 20 tons of raw gauge" are replaced by the words: "of a hull length less than 15 metres", and the words: "of at least 20 tons of raw gauge" are replaced by the words: "of a hull length greater than or equal to 15 metres".
II. - The provisions of I apply effective January 1, 2006.
After the first paragraph of Article L. 256 of the Tax Procedures Book, it is inserted a paragraph as follows:
"A notice of recovery is also sent by the public accountant for the restitution of the sums, fees, taxes and royalties of any kind mentioned in the first paragraph and unduly paid by the State. »
Effective January 1, 2007, for the purposes of the provisions of section 4, 1929 quater of the general tax code, a decree sets a threshold according to the company's turnover.
The words: "tax center", "tax recipe", "principal tax recipe", "main recipe" and "tax center" are replaced by the words: "tax service" in all legislative provisions, including:
1° In the general tax code:
(a) In the second paragraph of Article 285 bis and in the second paragraph of Article 1391 D, the words "tax centre" are replaced by the words "tax service";
(b) In articles 652, 655, 656, 660, 853 and 1006, in the 2° and 3° of I and in the 2° and 3° of Article 150 VG, in the 2° of Article 150 VH, in the second paragraph of Article 244 bis, in the second paragraph of I and II of Article 244 quater A, in the 1st paragraph of Article 287,
(c) In section 654, the words "all tax revenues" are replaced by the words "all tax services";
(d) In the 1st of the III of Article 150 HV and in the second paragraph of Article 1609 of Duovicies, the words "of the tax revenue" are replaced by the words "of the tax service";
(e) In Article 229, in the first paragraph of Article 638 A and in the fourth paragraph of Article 860, the words: "to the receipt of the relevant taxes" are replaced by the words: "to the service of the competent taxes";
(f) In section 230 D, the words: "recipient tax revenue" are replaced by the words: "competent tax service";
(g) In 1 and 3 of section 650, the words "tax revenues" are replaced by the words "tax services";
(h) In the second paragraph of Article 719, the words "to the recipe" are replaced by the words "to the service of taxes";
(i) In the second paragraph of the second paragraph of the second paragraph of Article 800, the words "recipients other than that" and the word "recipient" are replaced respectively by the words "tax services other than that" and the word "service";
(j) In article 857, the words "of the recipe" and the words "its recipe" are replaced by the words "of the tax service" and the words "its service" respectively;
(k) In sections 652 and 655 and in section 650, the words "to" are replaced by the words "to";
(l) In the second paragraph of Article 653, the words: "where" are replaced by the word: "where";
2° In Article L. 257 A of the Tax Procedures Book, the words "of the recipe" are replaced by the words "of the tax service";
3° In the first paragraph of the I of Article L. 951-12 of the Labour Code, in the fifth paragraph of Article L. 951-13 and in the first paragraph of Article L. 952-4 of the same Code, the words: "to the receipt of the competent taxes" are replaced by the words: "to the service of the competent taxes";
4° In the 3rd of Article 5 of Act No. 91-716 of 26 July 1991 on various economic and financial provisions, the words "tax centre" are replaced by the words "tax service";
5° In the second paragraph of section 5 of Act No. 95-66 of 20 January 1995 on access to the driver's activity and the taxi operator's profession, the words: "to the receipt of the competent taxes" are replaced by the words: "to the service of the competent taxes".
I. - After Article L. 3332-1 of the General Code of Territorial Communities, an article L. 3332-1-1 is inserted as follows:
"Art. L. 3332-1-1. - Fees and taxes collected on behalf of departments are allocated monthly, at a rate of one-twelfth of their total amount, as provided for in the current year's budget, with the first payment being made before January 31.
"When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the twelfth limit of the amount of the taxes and taxes assessed for the previous year or, if not, the amount of the taxes and taxes provided for in the previous year's budget; Regularization is made as soon as the amount of taxes and taxes provided in the current year's budget is known.
"In the course of the year, one or more twelfths may be paid in advance on the normal rate if the funds available from the department are temporarily insufficient. Complementary powers are authorized by order of the Budget Minister, on the proposal of the Prefect and after notice of the General Treasurer.
"Attributes may not have the effect of bringing payments made during the calendar year to an amount greater than the taxes and taxes of the fiscal year.
"The taxes or portions of taxes attributed to a common fund are excluded from the allocation plans referred to in this section. »
II. - After article L. 4331-2 of the same code, an article L. 4331-2-1 is inserted as follows:
"Art. L. 4331-2-1. - Fees and taxes collected on behalf of the regions are allocated monthly at a rate of one-twelfth of their total amount, as provided for in the current year's budget, the first payment being made before January 31.
"When the amount to be allocated cannot be determined as indicated above, the monthly allocations are made within the twelfth limit of the amount of the taxes and taxes assessed for the previous year or, if not, the amount of the taxes and taxes provided for in the previous year's budget; Regularization is made as soon as the amount of taxes and taxes provided in the current year's budget is known.
"In the course of the year, one or more twelfths may be paid in advance on the normal rate if the available funds in the region are temporarily insufficient. Complementary powers are authorized by order of the Budget Minister, on the proposal of the Prefect and after notice of the General Treasurer.
"Attributes may not have the effect of bringing payments made during the calendar year to an amount greater than the taxes and taxes of the fiscal year.
"The taxes or portions of taxes attributed to a common fund are excluded from the allocation plans referred to in this section. »
I. - In the second sentence of the second paragraph of article 1465 At the general tax code, after the word: "artisans" are inserted the words: "or professional".
II. - In the 1st of the IV of Article 2 of Law No. 2005-157 of 23 February 2005 on the development of rural territories, the words: "or craftsmen" are replaced by the words: ", craftsmen or professionals within the meaning of Article 92 of the General Tax Code".
III. - In the first sentence of the second sentence of the second sentence of article 1609 nonies BA of the general tax code, the reference: "to the third" is replaced by the references: "to the third and IV".
I. - 2° of Article 31 of the General Tax Code is supplemented by a c quinquies as follows:
"c quinquies. The restoration and major maintenance carried out on natural areas referred to in Article L. 414-1 of the Environmental Code with a view to maintaining them in good ecological and landscape conditions that have received prior agreement from the competent administrative authority. »
II. - A decree specifies the conditions for the application of this article. In particular, it sets out the declarative obligations and the terms and conditions for issuing the prior agreement.
III. - The provisions set out in I are applicable as of the 2006 taxation of revenues.
The d of the 4th of the article 44 sexies-0 A of the general tax code is supplemented by the words: ", or by a qualified company itself as an innovative young company carrying out research and development projects".
I. - After article 244 quater M of the general tax code, an article 244 quater N is inserted as follows:
"Art. 244 quater N. - I. - Companies 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 employ reservist employees who have subscribed a commitment to serve in the operational reserve under sections 8 and 9 of Act No. 99-894 of 22 October 1999 on the organization of the military reserve and tax service
"This tax credit is equal to 25% of the difference between:
“(a) The amount of the employee's gross daily salary paid by the employer during reserve operations that take place off-duty, weekly rest and days off, whose notice is less than one month or resulting in a cumulative absence of the employee more than five days;
“(b) And the daily gross remuneration for reserve operations referred to in a.
“II. - For the purposes of the I, the daily gross remuneration for reserve operations includes the balance paid to the reservist and any allowances or additional balances received.
"III. - The amount of the gross daily wage referred to in a of I may be entitled to the tax credit within 200 per employee.
"IV. - Public subsidies received by businesses on the basis of tax credit expenditures are deducted from the basis for calculating this credit.
"V. - The tax credit is credited for each business, including the partnership, to 30,000. This ceiling is appreciated by taking into account the fraction of the tax credit corresponding to the shares of the partners of the partnership referred to in sections 8, 238 bis L, 239 ter and 239 quater A or the groupings 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 Article 156. »
II. - After article 199 ter L of the same code, an article 199 ter M is inserted as follows:
"Art. 199 ter M. - The tax credit defined in section 244 quater N is charged on the income tax due by the taxpayer for the year in which the expenditures defined in paragraph I of section 244 quater N were exposed. If the amount of the tax credit exceeds the tax due under that year, the surplus is returned. »
III. - After article 220 N of the same code, an article 220 O is inserted as follows:
"Art. 220 O. - The tax credit defined in section 244 quater N is charged on the corporate tax for the years in which the expenditures defined in section 244 quater N (a) were exposed. If the amount of the tax credit exceeds the tax due under that fiscal year, the surplus is returned. »
IV. - Article 223 O of the same code is supplemented by an o as follows:
"(o) Tax credits issued by each company of the group under section 244 quater N; the provisions of section 220 O apply to the sum of these tax credits. »
V. - A decree sets the conditions for the application of I to IV, and in particular the reporting obligations of the companies concerned.
VI. - The provisions of I to IV apply to expenditures set out between January 1, 2006 and December 31, 2007.
I. - Article 220 sexies of the general tax code is thus written:
"Art. 220 sexies. - I. - 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 transactions carried out for the realization of long-term cinema works or audio-visual works.
"The benefit of the tax credit is subject to the respect by the companies of delegated production of 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.
“II. - 1. The film or audiovisual works mentioned in I belong to the genres of fiction, documentary and animation. These works must meet the following conditions:
“(a) be carried out entirely or principally in French or in a regional language in use in France;
“(b) Being allowed to benefit from financial support for film or audiovisual production;
"(c) To be carried out mainly in French territory. A decree determines the conditions under which compliance with this condition is verified and the conditions and limits in which it may be derogated for justified artistic reasons;
"(d) Contribute to the development of French and European film and audiovisual creation and its diversity.
“2. Do not open the tax credit referred to in I:
“(a) Film or audiovisual works of a pornographic or incitement to violence;
“(b) cinematographic or audiovisual works for advertising purposes;
"(c) Information programs, current debates and sports programs, varieties or games;
"(d) Any audio-visual document or program that only includes original creative elements.
“3. Documentary audiovisual works may benefit from the tax credit when the amount of eligible expenditures referred to in the III is greater than or equal to 2,333 per minute produced.
"III. - 1. The tax credit, calculated for each fiscal year, is equal to 20% of the total amount of the following expenses incurred in France:
“(a) The remuneration paid to the authors listed in Article L. 113-7 of the Intellectual Property Code in the form of advances to be made on the proceeds of exploitation of works, as well as the related social expenses;
“(b) The remuneration paid to performers referred to in Article L. 212-4 of the same code, by reference for each of them, to the minimum remuneration provided for by the collective agreements and agreements between the organizations of employees and employers of the profession, as well as the related social expenses;
"(c) Salaries paid to the realisation and production personnel, as well as related social expenses;
"(d) Expenditures related to the use of technical industries and other providers of film and audiovisual creation.
“2. The authors, artists-interprets and personnel of the realization and production mentioned in 1 shall be, either of French nationality, or nationals of a Member State of the European Community, of a State Party to the Agreement on the European Economic Area, of a State Party to the European Convention on the Transboundary Television of the Council of Europe, of a State Party to the European Convention on the Co-production of the European Union with the European Union or Foreigners, other than European nationals mentioned above, with the quality of French residents are assimilated to French citizens.
“3. For the calculation of the tax credit, the amount of eligible expenditures is capped to 80% of the production budget of the work and, in case of international co-production, to 80% of the share managed by the French co-producer.
"IV. - The expenditures referred to in the III shall be entitled to the tax credit from the date of receipt by the Director General of the National Centre for Cinematography of an application for provisional approval.
"The provisional accreditation is issued by the Director General of the National Centre for Cinematography after selection of works by an expert committee. This approval certifies that the works meet the requirements of II.
"V. - Non-reimbursable public subsidies received by companies and directly earmarked for the expenditures set out in III are deducted from the basis for calculating the tax credit.
"VI. - 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.
« VII. - The tax credits obtained for the production of the same film or audiovisual work may not have the effect of bringing to more than 50% of the production budget the total amount of public aid granted. This threshold is raised to 60% for difficult and small-budget cinematographic or audiovisual works defined by decree.
« VIII. - A decree sets the conditions for the application of this article. »
II. - The third paragraph of section 220 F of the same code is replaced by two paragraphs as follows:
"The share of the tax credit obtained under the expenditures referred to in 1 of the III of section 220 sexies is subject to a reverse in the event of non-issue of the licence on a provisional basis within six months of receipt of the application by the Director of the National Centre for Cinematography.
"The share of the tax credit obtained under the above-mentioned expenses having not received, within a maximum period of eight months from the issuance of the operating visa for cinematographic works or the date of their completion defined by decree for audiovisual works, the approval definitively of the director general of the National Centre for Cinematography certifying that the film or audiovisual work has fulfilled the conditions referred to in Article II of the sex. This approval is granted under conditions established by decree. »
III. - The provisions of this Article shall apply to the expenditures set out for the production of film or audiovisual works for which the application for approval on a provisional basis is filed by the production company on or after 1 January 2006.
I. - Section 200 quinquies of the general tax code is amended as follows:
A. - I is amended as follows:
1° The first paragraph is amended to read:
(a) The first sentence is as follows:
"Citizens who have their tax domicile in France within the meaning of section 4 B may receive a tax credit in the amount of 2,000 for the expenses paid for the acquisition in the new state or for the first subscription of a lease contract with option of purchase or lease signed for a period of not less than two years of a terrestrial motor vehicle, whose conduct requires the possession of a licence » ;
(b) In the last sentence, the words: "accredited operators and" are replaced by the words: "qualified professionals";
2° In the second paragraph, the amount "2,300" is replaced by the amount "3,000" and the date "January 1, 1992" is replaced by the date "January 1, 1997".
B. - In the first sentence of III, the reference: "200" is replaced by the reference: "200 bis".
II. - The provisions of I apply to acquisition, rental and processing expenses paid up to December 31, 2009, as well as to the destruction of motor vehicles that occurred until that same date.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2005-531 DC of 29 December 2005. ]
I. - Sections 945 and 946 of the General Tax Code are repealed.
II. - Order No. 96-50 of 24 January 1996 on the reimbursement of social debt is amended as follows:
1° In the first sentence of the first paragraph of Article 18, the words: "a fraction" are replaced by the words: "the whole" and the second sentence of the same paragraph is deleted;
2° Section 19 is amended as follows:
(a) References: "articles 14 to 18" are replaced by references: "articles 14 to 17 and I and II of section 18";
(b) It is added a paragraph to read:
"The rate of contribution established in Article 18 III is set at 3%. »
III. - The provisions of I shall apply effective 1 May 2006 and the provisions of II shall apply effective 1 January 2006.
I. - After the word: "exceptional", the end of the 2nd of Article 995 of the General Tax Code is thus written: "other than those of Article 1087, of the exemption of stamp and registration fees; "
II. - The last paragraph of section 999 of the same code is deleted.
Section I of Act No. 93-915 of July 19, 1993 extending the benefit of the nation's pupil quality and amending the Code of Military Disability Pensions and War Victims is supplemented by a 5° as follows:
« 5° Health professionals who died as a result of voluntary homicides committed against them by patients in the exercise of their duties. »
B. - Other measures
The first sentence of the first paragraph of Article 78 of the Corrigendum Financial Law for 2001 (No. 2001-1276 of 28 December 2001) is thus written:
"Commercial Account No. 904-05 "Miscellaneous Constructions of the Military Navy, opened by Article 81 of the Financial Law for 1968 (No. 67-1114 of 21 December 1967), is closed on 31 December of the sixth year following the promulgation of this Act. »
The I of section 41 of the Corrigendum Financial Act for 1997 (No. 97-1239 of 29 December 1997) is amended as follows:
1° In the first paragraph, the words: ", until December 31, 2005" are deleted;
2° The twelfth paragraph is deleted.
The debt contracted on behalf of the Fund for the Financing of the Social Benefits of Non-Salarie Farmers by the Central Fund for Agricultural Social Mutuality, in the form of openings of short-term credits granted, by agreement, to bank institutions, is transferred to the State, no later than 31 December 2005 within the limit of 2,500 000.
This transfer takes full right substitution of debtor and simple substitution of the State in all the rights and obligations of the Central Fund of the agricultural social mutuality under the transferred agreement and within the amount specified in the preceding paragraph. This substitution of debtor takes full right the termination of the corresponding receivables for the Fund for the Social Benefits of Agricultural Non-Salaries.
Compensation by the 1992 International Compensation Fund for Oil Pollution Damage (FIPOL) for damages suffered by third parties, other than the State, as a result of the Prestige shipwreck, may be made on the basis of claims held by the State in respect of damages which he was also a victim of under the same claim.
The State guarantee is granted to the French Industrial Development Fund for a maximum amount of risks covered by the State of 900 million euros. The State guarantee may be granted to the bonds and pre-financing granted by the financial institutions to the enterprises of the shipbuilding sector for the construction of civil ships whose selling price is more than 40 million euros.
This guarantee is granted to bonds issued or pre-financing incurred before December 31, 2010. It is paid at a rate higher than the market rate.
Recipient companies will need to meet a minimum ratio of equity on financial commitments. The conditions and criteria to be met by the beneficiary companies will be defined by a decree in the Council of State.
The State guarantee can be granted to the borrowing to be contracted by the interprofessional council of Bordeaux wine for the financing of bonus supplements to the ripening of the vines. This guarantee may cover the principal and interest for a maximum principal amount of 60 million euros.
The State guarantee can be granted to the borrowing to contract by the Beaujolais interprofessional for the financing of bonus supplements to the ripening of the vines. This guarantee may cover the principal and interest for a maximum principal amount of 5 million euros.
I. - The chiefs of operation or business referred to in Article L. 722-4 of the rural code and the agricultural cooperatives operating in Corsica at the time of the promulgation of this Act and the former holders on the same date of the pension provided for in Article L. 732-18 of the same code may, when they are liable for the contributions and contributions set out in II for their periods of activity prior to the 1st of January,
II. - For the determination of the total amount due in I, the following shall be taken into account:
- on the one hand, the legal contributions of the mandatory basic and supplementary social protection plans and the general social contribution provided for in Article L. 136-4 of the Social Security Code and the contribution to the reimbursement of the social debt provided for in Article 14 of Order No. 96-50 of 24 January 1996 relating to the reimbursement of the social debt owed by persons referred to in I for themselves and members of their families;
- on the other hand, employers' social security contributions due to the legal agricultural social security schemes for the employment of employees.
III. - Within one year of the promulgation of this Act, the Director of the Agricultural Social Mutual Fund, in conjunction with the other insurers referred to in sections L. 731-30 and L. 752-13 of the Rural Code, shall address to each debtor a proposal for a social debt plan. The debt-debtedness plan including the cancellation of penalties and delay increases is signed by the debtor within two months of its receipt and is subject to the approval of the State representative in the territorial authority of Corsica. A decree establishes, as necessary, the procedure for administrative approval of individual plans of social debt.
IV. - The benefit of the assistance and cancellation provided for in I and III is subject to the following cumulative conditions:
1° Provide proof, when the social debt is subject to state aid exceeding EUR 10,000, of the viability of the operation or the enterprise by an external audit;
2° Authorize the State to subrogate in the payment of social contributions to the Caisse de mutualité sociale agricole de Corse;
3° To dedicate to the caisse de mutualité sociale agricole de Corse the claims relating to European direct premiums granted to farmers. This guarantee is confined to the annuity of refund;
4° To have paid 50% of the debt referred to in the II in the following terms to the Caisse de mutualité agricole de Corse:
- a payment for the signing of the plan in III of 5 per cent of the debt related to contributions and contributions in II prior to 1 January 2005;
- and the balance of 45% of that debt in whole or in part by a supplementary payment and for the rest by means of a phased plan of payments granted by the credit union over a period of not more than seven years. Payments and deadlines are allocated, first of all, to contributions referred to in II that cannot be covered by the State;
5° Having paid social security premiums and wage contributions, if any, by a payment schedule not exceeding three years after the date of approval of the social debt plan;
6° To be up-to-date of social contributions and contributions for periods of activity after December 31, 2004, or to meet the deadlines for a phased plan of payments when the cash pool of agricultural social mutuality in Corsica has granted it over a period not exceeding three years.
V. - For the purposes of I and III, the conclusion of a debt payment plan with the agricultural social mutuality fund entails the suspension of civil and criminal proceedings and the suspension of the calculation of delay increases and penalties.
VI. - The assistance granted under the scheme relating to the indebtedness of repatriated persons, resettled in a non-employed profession, deducts the amount of assistance provided for in I.
VII. - The Board of Directors of the Agricultural Social Mutual Fund of Corsica is authorized to admit in non-value the claims of social security contributions, induses of benefits and taxes and taxes affected, principal and incidental, subject to prescription before January 1, 2005. The related old-age insurance premiums are nevertheless deferred to the accounts of agricultural employees.
VIII. - Third-party organizations that have entered into a management agreement that provide for the recovery by the Corsica Agricultural Community of their claims against the persons mentioned in I are entitled to remit 50% of the sums due, excluding the worker's share of the contributions, for periods prior to January 1, 2005. This discount comes on the date of payment of the balance of the receivable that can be paid in the form of a payment plan. For the calculation of the number of supplementary or additional pension points of the employees concerned or for the rights to unemployment insurance, contributions whose organizations have waived the recovery are nevertheless deferred to the accounts of the persons concerned.
Assistance under I is not applicable to amounts due to third-party organizations that have entered into a management agreement with the Corsica Agricultural Social Community Fund.
IX. - The provisions of Article I do not apply:
- to the debtor who falls under the procedures established by Book VI of the Commercial Code and by the mechanisms for the recovery and liquidation of Act No. 88-1202 of 30 December 1988 on the adaptation of agricultural exploitation to its economic and social environment;
- for assistance in respect of wage contributions, to the debtor who has benefited from the scheme provided for in article 52 of Act No. 2002-92 of 22 January 2002 on Corsica;
- for assistance in the contribution of non-salarie agriculture, to the debtor who has benefited from the support of contributions financed by the budget annex of agricultural social benefits under the specific envelope delegated in 2001.
X. - In order to ensure the sustainability of the farm or agricultural enterprise and the subsequent payment of the contributions, the board of directors of the agricultural social mutuality fund of Corsica may decide to admit in non-value, due to their seniority, the claims of social security contributions, the indulation of benefits and taxes and taxes affected, principal and incidental, due to the prior years The abandonment of claims does not apply to contributions based on wages or to the workers' share of legal social security contributions that remain due and may be paid by means of a payment plan of up to three years.
When non-value admission has been decided, the debt-debtedness plan submitted to the debtor covers social debt after the year 1995. The periods for which the abandonment of claims occurs are not taken into account for the calculation of benefits except for old-age insurance contributions that are deferred to the accounts of agricultural employees. This abandonment of claims takes effect when the conditions set out in IV have been met.
The last paragraph of Article L. 2333-27 of the General Code of Territorial Communities is as follows:
"When a public inter-communal cooperation institution with a competence in economic development is composed of at least one mountain municipality referred to in section L. 2333-26, all member communes may remit to this public establishment any or part of the tax they receive. »
Declassified from the public domain and transferred in full ownership to the public institution to insert the built or unbuilt domanial land whose list is fixed by decree.
The public institution of defence insertion is authorized, for the purpose of carrying out its mission, and to facilitate the realization in the best conditions of the necessary rehabilitation and construction operations, to yield or bring them into society. Disposal or intake will include clauses to preserve the continuity of public service.
The transfer of property to the public institution of defence insertion shall be effected free of charge and shall not result in any compensation or collection of duties or taxes or any payment of wages or fees for the benefit of State officials.
I. - The first paragraph of Article L. 1311-2 of the General Code of Territorial Communities is supplemented by the words: "or, until December 31, 2010, related to the needs of a departmental fire and rescue service."
II. - After the first paragraph of article L. 1311-4-1 of the same code, it is inserted a paragraph as follows:
"Up to December 31, 2010, general councils can build, including on the outbuildings of their public domain, to acquire or renovate buildings to be made available to departmental fire and rescue services. »
Part II of section 130 of Act No. 2004-1485 of 30 December 2004 of Corrigendum Finance for 2004 is repealed.
Subject to the rulings of a court of law and the proceedings pending on December 7, 2005, the officers of the department responsible for equipment under the regulations of May 14, 1973 governing non-occupied personnel of the central lab of bridges and pavements and technical engineering centres of equipment are deemed to have been reassigned since their appointment on the basis of wages in trade and industry for the purposes of the provisions relating to residence The Regulation of May 14, 1973 was validated as its legality would be questioned on the basis of the incompetence of the author of this act.
I. - The Government submits, in the form of general schedules to the year's bill of finance, cross-sectional policy documents relating to interdepartmental public policies whose purpose is for programs that do not belong to the same mission. These documents, for each policy concerned, develop the implementation strategy, the credits, objectives and indicators involved. They also include a detailed presentation of the state's financial effort to these policies, as well as the mechanisms put in place for the coming year, the current year and the previous year.
These documents relate to the following policies:
1° External action of the State;
2° French policy for development;
3° Road safety;
4° Civil security;
5° Higher education;
6° Social inclusion;
7° Overseas;
8° City.
II. - The financial relations between France and the European Union are the subject of a detailed presentation in a general annex attached to the draft financial law of the year entitled "Financial relations with the European Union".
III. - 1. Are repealed:
1° Section 85 of the Financial Law for 1969 (No. 68-1172 of 27 December 1968);
2° Section 107 of the Financial Law for 1983 (No. 82-1126 of 29 December 1982);
3° Section 102 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986);
4° Article 115 of the Financial Law for 1990 (No. 89-935 of 29 December 1989);
5° Section 96 of the Financial Law for 2001 (No. 2000-1352 of 30 December 2000).
2. The second paragraph of the III of section 53 of Act No. 86-1067 of 30 September 1986 on freedom of communication is deleted and section 53-1 of the Act is repealed.
I. - The Government attached to the year's draft finance law a general annex presenting the strategic choices and objectives of national research and higher education policies that analyse the modalities and instruments of their implementation and measure the results.
This annex reflects France's participation in the construction of the European space for research and higher education and highlights, in comparison with the results of major foreign countries, France's place in international competition.
It shows the contribution made to the national research effort by the State, other public administrations, companies and other institutional sectors respectively. It presents the national offer of higher education, as well as its organizational and operational modalities.
II. - Are repealed:
1° Article 4 of Act No. 82-610 of 15 July 1982 on orientation and programming for the research and technological development of France;
2° Section 113 of the Financial Law for 1998 (No. 97-1269 of 30 December 1997).
The penultimate paragraph of Article 1 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities is thus drafted:
"When a regional economic development scheme is adopted by the region, it is competent, by delegation of the State, to allocate all or part of the aids it implements for the benefit of the enterprises and which are the subject of a disconcerned management. A convention between the State, the region and, where appropriate, other communities or their groupings defines the objectives of this experiment, the aids concerned, and the financial means implemented by each of the parties. It may provide conditions for granting aids different from those in force at the national level. »
ANNOUNCEMENTS
E T A T A
(Art. 10 of the Law)
Table of ways and means applicable to the 2005 budget
I. - GENERAL BUDGET
(Thousands of euros)
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
II. - APPENDIX BUDGETS
(Thousands of euros)
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
III. - SPECIAL ACCOUNTS
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
IV. - TRESOR ADVANCES
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
E T A T B
(Art. 11 of the Law)
Distribution by title and department,
Appropriations to regular civilian services
(In euros)
You can see the table in the OJ
n° 304 of 31/12/2005 text number 2
E T A T B
(Art. 12 of the Law)
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 31/12/2005 text number 2
E T A T C
(Art. 13 of the Law)
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 31/12/2005 text number 2
E T A T C
(Art. 14 of the Law)
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 31/12/2005 text number 2
This law will be enforced as a law of the State.
Done in Paris on 30 December 2005.
Jacques Chirac
By the President of the Republic:
The Prime Minister,
Dominique de Villepin
Minister of Economy,
finance and industry,
Thierry Breton
Minister for Budget
and the reform of the state,
Government spokesperson,
Jean-François Copé
(1) Act No. 2005-1720.
- Preparatory work:
National Assembly:
Bill 2700;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 2720;
Discussion on 7 and 8 December 2005 and adoption on 8 December 2005.
Senate:
Bill, adopted by the National Assembly, No. 123 (2005-2006);
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 129 (2005-2006);
Discussion on 19 and 20 December 2005 and adoption on 20 December 2005.
National Assembly:
Bill 2700;
Report of Mr. Gilles Carrez, on behalf of the Joint Parity Commission, No. 2772;
Discussion and adoption on 22 December 2005.
Senate:
Report of Mr. Philippe Marini, on behalf of the Joint Parity Commission, No. 151 (2005-2006);
Discussion and adoption on 22 December 2005.
- Constitutional Council:
Decision No. 2005-531 DC of 29 December 2005 published in the Official Gazette of this day.
