Act No. 2005 - 1720 Of 30 December 2005 Amending Finance For 2005

Original Language Title: LOI n° 2005-1720 du 30 décembre 2005 de finances rectificative pour 2005

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Texts for application of Decree No. 2005-1736 of 30 December 2005 on the allocation of the appropriations opened and superseded by Act No. 2005-1720 of 30 December 2005 Finance amendment 2005 Decree No. 2006-381, March 30, 2006 for contribution for the benefit of the public establishment of insertion of the defence of Crown buildings Decree No. 2006-1139 of September 12, 2006, on the solidarity fund for development in application of article 22 of Act No. 2005-1720 of December 30, 2005 Amendment finance for 2005 introducing a solidarity contribution on airline tickets Decree No. 2006-1603 of December 14, 2006, taken for the purposes of article 151 h of the general code of taxes, relating to follow-up States to produce devices for deferral of capital gains tax for the purposes and amending Annex III to this code Decree No. 2007-562 of April 16, 2007 on detailed rules for the application of the exceptional tax sitting on the compensation received by General agents insurance on the occasion of their departure to retirement and amending Annex III to the code Général des Impôts Decree No. 2007-568 of 17 April 2007 concerning the modalities of implementation of advertising of the privilege of Treasury for claims referred to in article 1929 quater of the code general taxes, and in articles 379 and 379 bis of the code of customs Decree No. 2007-1356 September 13, 2007, fixing a threshold according to the turnover of enterprises for the advertising of the privilege of Treasury Board provided for in article 1929 quater of the code Général des impôts and amending Annex III to this code Decree No. 2007-1471, October 15, 2007 on the contribution for the benefit of the public establishment of insertion of the defence of a Federal Building Decree No. 2009-1047 on August 27, 2009, taken for the application of article 38 d of the general code of taxes relating to the tax arrangements of agricultural production which is the subject of a convention Storage Summary repeal of section 23 of this Act.
Keywords economy, collective budget 2005, Act of finance RECTIFICATION for 2005, LFR 2005, funding, BUDGET, UNITAID, solidarity tax on AIRFARES, FIAM, FACILITATES international for the purchase of drugs, immigrants, law records project statutory legislative record of the law No. 2005-1720 of 30 December 2005 JORF n ° 304, December 31, 2005 page 20654 text no. 2 Act No. 2005-1720 of December 30, 2005 amendment for 2005 (1) finance NOR : ECOX0500273L ELI: https://www.legifrance.gouv.fr/eli/loi/2005/12/30/ECOX0500273L/jo/texte Alias: https://www.legifrance.gouv.fr/eli/loi/2005/12/30/2005-1720/jo/texte the National Assembly and the Senate have adopted, having regard to the Council decision constitutional No. 2005 - 531 DC of 29 December 2005;
The President of the Republic enacts the law whose content follows: first part CONDITIONS General of the balance financial Article 1 I. - the article 1668 of the general tax code 1 is amended as follows: 1 ° in the second sentence of the first subparagraph, the words: 'decreased fraction corresponding to the net capital gain from the sale of assets' and 'for its fraction not imposed at the rate set at b I of section 219"are deleted;
2 ° in the third sentence of the first subparagraph, after the words: 'newly created', shall be inserted the words: "or newly submitted, of right or option, to corporate tax."
3 ° are added four paragraphs thus worded: "However, the amount of the last deposit paid in respect of a fiscal year may be lower:" has) for the businesses realized a turnover between 1 billion and EUR 5 billion last fiscal year closed or the period of taxation, reduced if there is place in twelve months, the difference between two-thirds of the amount of the tax estimated for this year according to the» same terms and conditions as defined in the first paragraph and the amount of the instalments already paid in respect of the same period;
"(b) for the businesses realized a turnover of EUR 5 billion last fiscal year closed or the tax period, reduced if there is place in twelve months, the difference between 80% of the amount of the tax estimated for this year under the same terms as those laid down in the first paragraph and the amount of the payments already paid in respect of the same exercise.
"For the purposes of the provisions of a and b, turnover is appreciated for the parent company of a group referred to in article 223a summing of the turnover of each of the Member companies of this group."
II. After article 1785 of the same code, inserted a section 1785 A worded as follows: «art.» 1785 - interest provided for in article 1727 and the increase provided for in article 1731 are applied to the difference between, on the one hand, respectively two thirds or 80% of the amount of tax payable in respect of a fiscal year income taxed at the rate fixed in the second paragraph I of article 219 and on the net result of the concession of the elements operating licences referred to in article 1 39 l and on the other hand, two thirds or 80% of the amount of corporate income tax estimated at the same year serving as a basis for the calculation of the last installment in application of the sixth or the seventh paragraph of the article 1 1668, provided that this difference is greater than 10% of the same amount and EUR 15 million. However, these provisions shall not apply if the amount of estimated tax has been determined from estimated income referred to in article L. 232 - 2 of the revised code of trade in the four months following the opening of the second half of the year, before deduction of corporate income tax. For the parent company of a group referred to in article 223, the projected income statement means the sum of the projected profit and loss accounts members of the Group companies. » III.-by way of derogation from the provisions of the 1 of article 1668 of the code Général des Impôts, the undertakings listed to the a and b of 1 of the same article terminating their financial year on December 31, 2005 must pay, no later than December 30, 2005, an exceptional deposit equal to the difference between respectively two-thirds or 80% of the amount of the tax estimated for this year under the same terms as those laid down in the first subparagraph of the same article and the amount of the instalments already paid in respect of the same exercise.
IV. - The provisions of I and II apply to payments due from 1 January 2006. The provisions of II apply also to the exceptional deposit mentioned in III, except the provisions concerning interest provided for in article 1727 of the general tax code.


Article 2 i. - I of article 59 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003 is amended as follows: 1 ° paragraph 1 is supplemented by the words: "and the amount of expenses carried out by departments in 2004 in respect of the allocation of minimum activity income";
2 ° in the third preambular paragraph, after the words: "solidarity income allocation', shall be inserted the words:"and the amount of expenses carried out by departments in 2004 in respect of the allocation of minimum activity income ";
3 ° in the second sentence of the eighth paragraph, after the words: 'in this Department", shall be inserted the words:"and the amount of expenses carried out by this Department in 2004 in respect of the allocation of minimum activity income ";
4 ° in the fifteenth preambular paragraph, after the words: "solidarity income allocation', shall be inserted the words:"and the amount of expenses carried out by departments in 2004 in respect of the allocation of minimum activity income ".
II. - A. - the final level of the fraction of rates mentioned in the seventh paragraph I of article 59 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003 is set at: 12,50 EUR per hectolitre for the high-grade unleaded;
13.62 EUR per hectolitre for premium unleaded containing an additive improving the resistance of valve characteristics or any other recognized equivalent quality additive in another Member State of the European Community or party to the European economic area agreement;
8.31 EUR per hectolitre for diesel fuel with a flashpoint below 120 ° C.
B. - The table in I of the same article reads: you can consult the table in OJ No. 304 of 31/12/2005 text number 2 III. -In 2005, an amount of 456 752 304 EUR is assigned to the departments on the product of the internal consumption tax on petroleum products to the State.
Each Department is awarded an away positive equal amount found between the expenditure executed in 2004 in respect of the minimum insertion and the minimum activity income income and the right to compensation of this Department, in accordance with the following table: you can consult the table in OJ No. 304 of 31/12/2005 text number 2

IV. - The Government will present to Parliament before June 1, 2007, a report the assessment of the performance of the revenue management minimum insertion and the minimum income of activity by departments and defining the modalities of financial compensation corresponding to the difference between actually insertion and activity minimum income minimum income expenditures by departments and the right to compensation provided by law.


Article 3 i. – The right to compensation for the expenses of operation transferred pursuant to article 65 of Act No. 2004-809 of 13 August 2004 on local responsibilities and freedoms, calculated in accordance with article 119 of this Act I, is increased to a total of EUR 5 649 864.
This amount is divided between departments in proportion to the average updated on 2002, 2003 and 2004 of the reductions made in each Department on the staffing of the State to the solidarity fund for housing provided for by article 7 of Act No. 90-449 of 31 May 1990 aimed at the implementation of the right to housing, in the wording prior to Act No. 2004-809 of 13 August 2004 supra , in accordance with the following table: you can consult the table in OJ No. 304 of 31/12/2005 text no. 2 II. -For 2005, the fraction of rate referred to in the first paragraph of III of article 52 of Act No. 2004-1484 of 30 December 2004 finances for 2005 is set at 0.99%.
In 2005, each Department receives a product of the tax referred to in the first paragraph of the III of the same article corresponding to the percentages of this fraction of fixed as follows: you can consult the table in OJ No. 304 of 31/12/2005 text number 2 Article 4 I. - by way of derogation from the fourth paragraph I of article 119 of Act No. 2004-809 of 13 August 2004 on local responsibilities and freedoms for transfers of jurisdiction provided for in articles 53, 54, 55 and 73 of the Act, the right to compensation for operating expenses transferred is equal to the expenditure in 2004.
II. - Notwithstanding the fourth subparagraph I of article 119 of the Act No. 2004-809 of 13 August 2004 supra, for transfers of competence mentioned in VII of section 121 of the Act, the right to compensation for operating expenses transferred is equal to the expenditure recorded from grants from the health institutions and in the light of the annexed budgets 2005.
III. - in the fourth and fifth paragraphs of the I of article 52 of Act No. 2004 - 1484 of 30 December 2004 of 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 reads: you can consult the table in OJ No. 304 of 31/12/2005 text number 2 Article 5 persons in IV of article 33 of Act No. 2004-1484 of 30 December 2004 finances for 2005 receive a partial refund of the internal tax consumption applicable to diesel under condition of employment and heavy fuel oil taken respectively at 22 and 24 of the table identification indices (B) of the 1 of article 265 of the code of customs and the internal consumption tax on natural gas provided for in article 266 d of the same code.
The partial refund amount to:-EUR 4 per hectolitre for the quantities of diesel acquired between January 1 and August 31, 2005.
-5 EUR per hectolitre for the quantities of diesel acquired between September 1 and December 31, 2005;
-0,925 EUR per 100 kg net for the quantities of heavy fuel oil acquired between January 1 and December 31, 2005;
-0.71 EUR per 1,000 kilowatt hours for the acquired gas volumes between January 1 and August 31, 2005.
-0,95 EUR per 1,000 kilowatt hours for the acquired gas volumes between September 1 and December 31, 2005.
Applications for reimbursement made by the persons mentioned in the first subparagraph are addressed to the authorities and bodies designated by Decree, under conditions which will be laid down.
Those that were filed in 2005 may give rise to a payment that same year.


Article 6 i. - Article 1647 (c) of the general tax code is amended as follows: 1 ° the sixth paragraph of the I reads as follows: 'fait l'objet relief.';
2 ° after I inserted an IA as follows: "IA. -The amount of the rebate per vehicle and boat, as charges set out in the title of 2005, is equal to: "(a) 700 EUR for road vehicles to engine intended for the carriage of goods and whose permissible total laden weight is equal or higher than 16 tonnes for road tractors vehicles whose wheelchair weight is equal or higher than 16 tonnes. for the vehicles listed in the c of I, for the mentioned boats in d of the I on which the deadweight is lower to 400 tons and for pusher craft boats or tugs mentioned in the same paragraph with a power of less than 300 kilowatts;
"(b) 1 000 EUR when the a mentioned vehicles are conform to environmental standards for a community type-approval within the meaning of Council directive 70/156/EEC, of 6 February 1970 on the approximation of the laws of the Member States relating to the type approval of motor vehicles and their trailers."
"The standards mentioned in the previous paragraph correspond to limit values that gas emissions and particulate pollutants should not exceed to allow a community type-approval of the vehicle to October 1, 1995;
"(c) 2 EUR, referred to the d of I, for every ton of deadweight or for each kilowatt for vessels of more than 400 tons and the pushers and tugs with power craft is larger than 300 kilowatts;
'd) 366 EUR for other vehicles mentioned in the I.';
3 ° in b of the II and IV, the reference: ' I' is replaced by the references: "to I and IA.
II. - The provisions of I apply as of taxation laid down in the 2005 and may give rise to this last year, at the request of the taxpayer, to a reduction of the balance mentioned in the sixth paragraph of article 1679 d of the general tax code.


Article 7 the third paragraph of article 1 of Act of February 15, 1941 on the Organization of production, transport and distribution of gas shall be deleted.


Article 8 i. - It is opened in 2005 in the Scriptures of the Treasury a special trust account entitled: "management of protected heritage of the State."
This account, including the Minister in charge of the domain is the Chief authorising officer, recounts: 1 ° in recipes, product transfers of immovable property of the State, with the exception of those assigned to the Ministry of defence;
2 ° in spending: a) of investment and operating expenditure related to assignment operations, acquisition or construction of buildings carried out by the State.
b) payments made for the benefit of the general budget.
This trust account is closed at December 31, 2005. The balance of this account, found at this date, is taken up in balance of entry of the trust account created by law No 2005 - 1719 of December 30, 2005, finance for 2006 and entitled: "management of protected heritage of the State."
II. Article 64 of the law of finances for 1963 (No. 63-156 of 23 February 1963) is repealed.


Article 9 i. – In article 82 of Act No. 2004 - 1484 of 30 December 2004 finances for 2005, 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. - IV of section 55 of the Act, the number: "2 201.8" is replaced by: '2 222.2.
III. - The same article is complemented by a V worded as follows: «V. - If the net royalty receipts in 2005 are higher than EUR 2 222.2 million, surpluses are exclusively assigned to investment spending»
IV. - The second paragraph of the same article III is deleted.


Article 10 the adjustment of revenue as revised contained the State assessments annexed to this Act and the supplement of loads from the 2005 State budget are fixed as follows: (in millions of euros) you can refer to the table in OJ No. 304 of 31/12/2005 text number 2 second part means of SERVICES and provisions special title I: : Provisions for the year 2005 i. - finality a. Operations - Budget general Article 11 it is open to Ministers, in respect of recurrent of civil for 2005, additional appropriations amounting to a total of 1 379 328 661, according to the pattern by title and Department which is given the status B annexed to this Act.


Article 12 it is canceled, as ordinary expenditures for civilian services for 2005, appropriations amounting to a total of 1 412 980 997, according to the breakdown by title and Department which is given the status B annexed to this Act.


Article 13 read more on this article...

It is open to Ministers, in respect of capital expenditures for civilian services for 2005, permissions program and additional payments amounting respectively to the total amounts of 19 350 000 and 47 425 219, in accordance with the distribution by title and Department which is given to State C annexed to this Act.


Article 14

It is cancelled in respect of the civil services for 2005 capital expenditures, programme and payment appropriations authorization amounting respectively to total 350,000 and 128 322 883, in accordance with the distribution by title and Department which is given to the C State annexed to this Act.


Section 15 it is open to the Minister of defence, to the ordinary expenses of the military services for 2005, additional appropriations amounting to a total of 35 450 000.


Article 16 it is cancelled, in respect of recurrent expenditures of the military services for 2005, credits amounting to the total sum of 25 000 000.



B. - Annexes Budgets Article 17 it is open to the custody of the seals, Minister of justice, for the expenses of the budget of the Legion of honour for 2005, an authorization program and additional credits amounting respectively to the amounts of 4 350 000 and 2 300 000.



V. - Accounts special Article 18 it is open to the Minister of economy, finance and industry at the expenses of the trust account entitled: "Management of the real estate of the State", for 2005, licensed program and additional credits amounting respectively to the amounts of 400 000 000 and 500 000 000.


Article 19 it is open to the Minister of economy, finance and industry, the costs of account no. 903-60, entitled: "Advances" to the public broadcasting organizations, for 2005, an additional appropriation of EUR 20 420 000.



II. - Other provisions Article 20 are ratified appropriated by decrees no. 2005-194 of 25 February 2005, no. 2005-401 of 29 April 2005, September 26, 2005 No. 2005-1206, no. 2005-1361 of November 3, 2005 and December 1, 2005 No. 2005-1479 appropriation as an advance.

Title II provisions permanent. - measures concerning taxation Article 21 after the e of article 787 B of the general tax code, there shall be inserted an f as follows: ' f. in the event of failure to comply with the condition laid down in c as a result of the contribution of securities of a corporation with a business industrial, commercial, artisan, agricultural or profession to a company of which the sole object is the management of its own heritage consisting solely of a stake in the company which the. units or shares have been transmitted, the partial exemption is not questioned if the following conditions are met: "1 ° the company receiving the transfer is owned in whole by natural persons in receipt of the exemption. The donor may, however, hold a direct participation in the share capital of this company, while this participation cannot be majority. It is headed directly by one or more natural persons in receipt of the exemption. The conditions relating to the composition of the assets of the company, to the detention of its capital and its management must be met on the basis of input and operation until the end of the commitment referred to in c;
«2 ° the company receiving the transfer takes the commitment to keep the claims made until the end of the commitment referred to in (c);
«3 ° heirs, donees or legatees, shareholders of the recipient company's contributions must retain for the duration mentioned in 2 °, the securities received in Exchange for the intake operation. ''


Article 22 read more on this article...

I. - It is created a solidarity fund for development whose purpose is to contribute to the financing of developing countries and to achieve the "Millennium Development Goals", including in the field of health.
This Fund is managed by the Agence française de développement, on terms laid down 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 subject to an increase in favour of the solidarity fund for development. A decree fixes the amount of this increase, within respectively EUR 1 and EUR 4, or, where the passenger can benefit without extra charge on board services to which all the passengers could access for free, EUR 10 and EUR 40.
"The increase is seen as the final destination of the passenger. She is not seen when it is matched. Is considered passenger matching that meets the following three conditions: ' a) arrival took place by air on the airport in question or an airport as part of the same airport system within the meaning of Regulation (EEC) No 2408/92 of the Council, July 23, 1992, concerning the access of Community air carriers to intra-Community air routes;
"(b) the maximum period between the respective programmed times of arrival and departure does not exceed twenty-four hours;
«(c) the final destination airport is distinct from the initial source and is not part of the same airport system.»
"These sums shall be recovered in accordance with V.. They are transferred monthly to the Agence française de développement. "III. - a. - I and II provisions are applicable as of 1 July 2006.
B. - The provisions of I and II subject to an evaluation at the end of a period of twenty-four months following their effective implementation. The amounts and limits of the increase provided for in article VI 302 bis K of the general code of taxes may be reviewed in the next Finance Bill following this evaluation.


Article 23 is hereby imposed an additional tax to the tax provided for in article L. 5121-17 of the code of public health.
This additional tax is sitting, recovered and controlled according to the rules, guarantees, privileges and sanctions provided for the tax referred to in article L. 5121-17 of the same code.
This additional tax is equal to half of the charge provided for in article L. 5121-17 of the same code.
The product of this additional fee is allocated, by order of the Minister of health, between the centres of management of testing of health products created in the form of groups of public interest within the meaning of Act No. 82-610 of 15 July 1982 orientation and programming for research and technological development of the France. It cannot be used to fund embryonic stem cell clinical trials or tests to allow reproductive or therapeutic cloning.
The provisions of this article shall apply from 1 January 2006 in respect of sales during the fiscal years 2005 to 2008.


Article 24 subject to the decisions of justice in force of res judicata, the levies for the milk producers individual reference quantity exceeded recovered in respect of the year 2004-2005 as well as the allocation of their product to the financing of aid for the cessation of the dairy activity are deemed to be regular as they would be disputed by the plea that no text did authorize l'Office national interprofessionnel milk and milk products to do so.


Article 25 more on this article...

I. - It is created an entitled tax: "fee for the benefit of the national Office of intervention on milk and dairy products".
The tax is set to the national Office of task of milk and dairy products for the financing of the actions that it is implementing as an agricultural Agency for the benefit of the market of dairy products in accordance with article L. 621 - 3 du Code rural.
The operations financed from the proceeds of this tax are separate accounts maintained by the office.
II. - The tax is due by milk buyers and producers of cow's milk holders of an individual reference quantity for direct sales, within the meaning of Regulation (EC) no 1788/2003 of the Council of 29 September 2003 establishing a levy in the milk and milk products sector.
III. - The tax is seated: 1 ° on the quantity of cow's milk delivered by the producer in the form of milk during the period of 12 months preceding 1 April of each year and which exceeds the reference quantity notified by the office referred to the I to the producer for milk from this period deliveries;
2 ° on the quantity of cow's milk sold, transferred or used for making dairy products sold or transferred by the producer during the period referred to in 1 ° and which exceeds the reference quantity notified to that producer for direct sales of this period.
These quantities can be reduced from a discount set by joint order of the Minister of agriculture and the Minister in charge of the budget took after the opinion of the Board of Directors of the national Office of intervention for milk and dairy products.
In the case of a reduction in proportional to the individual reference quantities of the producers, the discount rate is between 1% and 15%. In the case of a reduction in measured by weight, this weight is between 0 and 20 600 kilograms of milk. These two types of reduction can be cumulative.
IV. The operative event for the tax is the delivery of milk or direct sales 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 mentioned in III is liable for the levy referred to in article 1 1 of Regulation (EC) no 1788/2003 of the Council, of 29 September 2003, supra, the tax is not payable for the quantities concerned.

V. - The tax rate is fixed at EUR 30,91 per 100 kilograms of milk.
VI. - The tax due pursuant to the II is recovered by the office I mentioned in the following manner: 1 ° the amount of tax due by the producers in respect of the quantities referred to in 1 ° of the III is notified by that office to each purchaser of milk to which these producers have supplied their milk.
Milk buyers pay to that office within one month after such notification, the proceeds of the tax they have collected from producers who deliver their milk;
2 ° the amount of tax due by the producers in respect of the quantities referred to the 2 ° of the III is notified by that office for each producer who made direct sales.
Producers making direct sales shall pay to this office, within one month after such notification, the proceeds of the tax for which they are accountable.
VII. - In the event of default of payment, the Director of the office I mentioned in continuing this tax according to the provisions governing public accounting.
VIII. - The Director of the office referred to the diligent I controls, makes adjustments and receives the remedies formulated by milk purchasers or producers on the base of the tax under the provisions of the rural code relating to the control of the production of cow's milk and the procedures for recovery of an additional levy of buyers and producers of cow's milk.
IX. A decree specifies, as appropriate, detailed rules for the application of this article.


Article 26 a fraction of the proceeds of the levy referred to in article 43 of the finance law for 2000 (No. 99) - 1172 December 30, 1999, in the limit of 4 million euros, is assigned in 2006 to the public establishment called: "Institute for radiation protection and nuclear safety.


Article 27 i. - 2 ° of the II of article 150 U of the general code of taxes is amended as follows: 1 ° the words: ' a residence by taxpayer"shall be replaced by the words:", by taxpayer, first two assignments ';
2 ° a sentence worded as follows is added: "in addition, the second assignment benefits from these provisions to the double condition that the taxpayer does not another property in France on the day of this assignment and intervene at least five years after the first;".
II. - The provisions of the I apply for taxation of real estate gains made during assignments for remuneration made effective January 1, 2006.


Article 28 more on this article...

A. - I. - after article 239 g of the general tax code, inserted a section 239 h as follows: «art.» 239 h. -I. - real estate investment funds are collective investment real estate agencies, referred to in section 5 of chapter IV of title I of book II of the monetary and financial code.
«II. - 1.» The income and taxable profits mentioned in the I of article L. 214 - 140 of the monetary and financial code are determined by the management company of the Fund's real estate investment for the fraction corresponding to the rights of each liable unitholder of the income tax that has not registered its shares in its professional assets, under the conditions laid down: "a) in sections 14 A-33 d. , for incomes falling within the category of the land revenues of the mentioned assets for the a of 1 ° of II of article L. 214 - 140 of the monetary and financial code;
«b) section 137 ter, for incomes falling within the category of income from movable capital in respect of the assets mentioned in the b of 1 ° of II of the same article L. 214-140;
' c) in articles 150 CPU at 150 VH and article 244 bis A, the capital gains for value of goods and rights in immovable property referred to in 2 ° of II of the same article L. 214-140;
«(d) A section 150-0 F, for the capital gains for consideration of assets mentioned at 3 ° of II of the same article L. 214 - 140»
'2. the unitholders of real estate investment mentioned in 1 are subject to the income tax at the rate of revenues and profits distributed by the Fund, in respect of the year in which the distribution occurs.
"3. the provisions laid down in ter b and h of 1 ° of the I of article 31, article 31 bis, in the first paragraph of 3 ° of the I of article 156 relating to buildings classified historic monuments, registered on the additional inventory or subject to ministerial approval or having received the label issued by the Heritage Foundation, at the second and third paragraphs of 3 ° of article 156 I. articles 199 decies E 199 decies H and article 199 undecies A shall not apply when the buildings, real estate rights or shares are held directly or indirectly by real estate investment funds other than those which are derived from the transformation of civil societies referred to in article 239 septies and for which the application of these provisions has been requested before the deadline for submission of statements of income in the year 2006.
"III. - for the other unitholders, income and profits referred to in I of article L. 214 - 140 of the monetary and financial code are taxed at the date of their distributions for the fraction corresponding to their rights."
II. After article 14 of the same code, inserted an article 14 which reads as follows: «art.» 14A - are also included in the category of tax revenues the income distributed by an estate fund referred to in article 239 h in respect of the portion of the result referred to in 1 ° of article L. 214 - 107 of the French monetary and financial code assets referred to in a and b of the I of article L. 214 - 92 of the code held directly or indirectly by this Fund. "III. - after the e of 1 ° of the I of article 31 of the same code, there shall be inserted a (e) bis as follows:"(e) bis. The costs incurred by a real estate fund referred to in article 239 h in respect of the costs of operation and management in proportion to the assets referred to in a of 1 ° of the II of article L. 214 - 140 of the monetary and financial code held directly or indirectly by the Fund, excluding management fees variables collected by the collective society listed in article L. 214 - 119 of the code depending on the performance.
'Management, subscription and transaction costs incurred directly by the holders of shares of a real estate funds referred to in article 239 h not included in the costs of the property be allowed as deductions;'.
IV - Article 32 of the same code is amended as follows: 1 ° the second paragraph 1 is amended as follows: has) after the words: "holds of ', shall be inserted the words: ' real estate investment fund units referred to in article 239 h or";
(b) after the words: "accounting profits of these companies" shall be inserted the words: "or those funds."
2 ° 2 is amended as follows: a) in e, after the words: 'in section 1655 ter,"shall be inserted the words: 'and real estate investment fund units referred to in article 239 h,';
(b) it is added a g as follows;
"g. shares of real estate investment mentioned in article 239 h when their holder is not owner of a building rented nude;".
V. - 5 bis of article 38 of the code is supplemented by a paragraph worded as follows: "these provisions apply to the profit or loss resulting from the exchange of securities the merger or the Division of investment companies talk to variable capital mentioned in the 3 ° h of article 208 and real estate funds referred to in article 239. h.
VI. - After article 39 6 k of the same code, a 6 shall be inserted as follows: '6a. The tax system of the most and losses in the long term provided for in this article and the following articles is not applicable to the share of the profits distributed by a real estate fund referred to in article 239 h. » VII. - in V of article 93 c of the same code, after the words: 'Provisions', shall be inserted the words: "5 bis and», and the words:" social rights resulting from a merger or scission of companies, when these rights» are replaced by the words: ' titles from the operations referred to in the aforesaid, when these titles.
VIII. - 1 of article 115 of the same code is supplemented by a paragraph worded as follows: "these provisions apply to the operations of merger or demerger of mutual fund corporations to variable capital balance referred to in 3 ° h of article 208, that the receiving inputs Company undertakes, subject in the Act of merging, to replace the company absorbed for the obligations of distribution provided for in II of article L. 214 - 128 of the monetary and financial code. '' In the case of split, these obligations must be taken over by companies benefiting from contributions in proportion to the amount of brought real assets, valued at the date of effect of the operation. "IX. article 115 of the code is amended as follows: 1 ° the two paragraphs are an I;
2 ° is added an II as follows:

"II.-in case of absorption, in accordance with the regulations in force, of a mutual fund corporation to balance to variable capital referred to in 3 ° h of article 208 by a real estate fund referred to in article 239 h, titles to the members of the transferring company in return for the cancellation of the shares of this company is not considered as a distribution of household income. , subject to the Fund undertakes, in the Act of merging, to replace the company absorbed for bonds of distributions under the II of article L. 214 - 128 of the monetary and financial code.
'These provisions shall apply in the case of Division of a company's investment real estate talk in accordance with the regulations in force. The obligations of distribution referred to in the first subparagraph shall be listed by recipient funds contributions in proportion to the amount of the actual assets brought, valued at the date of effect of the operation. «X. - after article 137 bis of the same code, it is an article inserted ter 137 worded as follows: «art.» ter 137. — I. revenues relating to the assets referred to in the b of 1 ° of II of article L. 214 - 140 of the monetary and financial code collected by a real estate fund referred to in article 239 h of this code constitute income from movable capital received by holders of shares on the date of their distribution by the Fund.
«II.-the person who ensures the payment of income mentioned in the I is required to collect at the time of the distribution and repaid to the Treasury the withholding at source or the levy referred to in article 119 2 bis and III of article 125 A, which are due on this income at the rate of their shares by holders of shares whose tax domicile or registered office is outside metropolitan France. and overseas departments. "XI.-6 of article 145 of the same code is supplemented by an i as follows:"i. to revenues and profits distributed to the shareholders of mutual fund corporations preponderance to variable capital mentioned in the 3 ° h of article 208 and those of their subsidiaries who have opted for the scheme provided for in article 208 C II."XII. -Article 150-0 A of the 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 UC 150 ';
2 ° after 4 of II, are inserted a 4 bis and a ter 4 as follows: '4A. The net gain removed from redemptions of shares of investment real estate talk with variable capital corporations referred to in 3 ° h of section 208;
4 ter. By way of derogation from the provisions of article 239 h, securities sold under their management by the real estate investment fund governed by articles L. 214 - 89 et seq. of the monetary and financial code, when a physical person acting directly or through an intermediary has more than 10% of shares of the Fund. «XIII. - After 150-0 section E of the same code, it is inserted an article 150-0 F, worded as follows: «art.» 150. 0 f. - subject to the provisions of the 4B of article 150 - 0a, capital gains referred to 3 ° of II of article L. 214 - 140 of the monetary and financial code, distributed by a real estate fund referred to in article 239 h, are subject to the tax rate provided for in article 200 A 2.
' The provisions of articles 150 - to 150-0a0 E do not apply to distributed capital gains referred to in the first subparagraph. '.
XIV. - After article 150 UB of the same code, inserted a section 150 CPU as follows: «art.» 150 CPU. -I. - the provisions of the I and the 4 ° to 7 ° of article 150 U II shall apply: ' a) to the capital gains realised on the sale of property referred to in a of 1 ° of II of article L. 214 - 140 of the monetary and financial code by a fund real estate investment referred to in section 239 h;
"(b) to capital gains of the same nature carried out by companies or groups to balance real estate within the meaning of article 150 UB or by a real estate investment fund, held directly or indirectly by a real estate investment fund and the fraction corresponding to its rights.
«II. - the provisions of article 150 UB I apply: ' a) to net earnings withdrawn from the sale or redemption of units of a Fund of real estate investment referred to in section 239 h;
"(b) to the net gains achieved by a real estate investment fund during the transfer of social rights or interests in companies or groups to balance real estate 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 and the fraction corresponding to its rights."
XV. - In article 150 V of the same code, the reference: «150 UB» is replaced by the reference: '150 CPU.
XVI. - II of article 150 VB of the code is amended as follows: 1 ° 3 ° is supplemented by the words: "with the exception of those held directly or indirectly by a real estate fund referred to in article 239 h ';
2 4 ° ° is supplemented by a sentence as follows: "this increase is not applicable to disposals of property held directly or indirectly by a real estate fund referred to in article 239. h.
XVII. - in the first paragraph I of article 150 VC of the same code, the words: 'and 150 UB' are replaced by the words: ", 150 UB and 150 CPU.
XVIII. - In article 150 I VD of the same code, the reference: «150 UB» is replaced by the reference: '150 CPU.
XIX. - Article 150 VF of the code is amended as follows: 1 ° in the I, the reference: «150 UB» is replaced by the reference: '150 CPU. "
2 ° after I inserted an IA as follows: "IA. -The income tax corresponding to the capital gain realised on the shares referred to in article 150 UC II a is paid by the institution pays on behalf of the individual, the company or group that sells the shares. » ;
3 ° after II, inserted an IIA as follows: "IIA. -In the case of transfer of property or of a right referred to in the I and b II of article 150 CPU by a real estate fund referred to in article 239 h, by a company or a consortium to balance real estate within the meaning of article 150 UB or a real estate investment fund, held directly or indirectly by a real estate investment fund the related capital gains income tax is due in proportion to the shares held by holders subject to this tax present on the date of the payment of the capital gain on transfer of this good or this right. The related capital gains tax payable by unitholders is acquitted by the depositary of the real estate investment fund, on behalf of them. » XX.-II of article 150 of the same VG code is complemented by a 4 ° and a 5 thus drafted °: ' 4 ° for the transfers mentioned in the I and b II of article 150 CPU made directly or indirectly by a real estate investment fund to the service of the taxes for businesses of the place of the registered office of the depositary, within a period of ten days from the date of the payment of the amount distributed to unitholders. related to these sales.
«5 ° for transfers referred to in article 150 UC II a carried out by a unitholder of real estate investment, in the service of the taxes for businesses of the place of the registered office of the paying institution, within a period of one month as from the transfer.»
XXI. - Article 150 VH of the code is amended as follows: 1 ° in the first paragraph of the I, the reference: «150 UB» is replaced by the reference: '150 CPU. "
2 ° the III is supplemented by a 3rd and a 4 ° as follows: «3 ° for the assignments referred to in 4 ° of article 150 VG II, by the custodian of the Fund's real estate investment in the service of the taxes for businesses of the place of the registered office thereof;
«4 ° for transfers mentioned in 5 ° of article 150 VG II, by the hotel payer, at the service of the taxes for businesses of the place of the registered office thereof.»
XXII. - 4 ° of article 158 of the code 3 is amended as follows: 1 ° after the c, inserted a d as follows: «d. real estate investment funds referred to in article 239 h.»
2 ° in the penultimate preambular 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: "investment companies with variable capital", shall be inserted the words: 'and investment real estate talk with variable capital corporations referred to in 3 ° h of article 208 ".
XXIV. - In the e of the I of article 164 (b) of the code, the reference: «150 UB» is replaced by the reference: '150 CPU.
XXV. - After article 199 ter A of the same code, it is inserted an article 199 ter-0 B as follows: «art.» 199 ter-0 B.-holders of shares of a real estate funds referred to in article 239 h can perform the imputation of all or part of the tax credits attached to the revenues and profits referred to in article L. 214 - 140 of the monetary and financial code included in this Fund.
"For each year, the fund company mentioned in article L. 214 - 119 of the code calculates the total sum to the charging of which cashed income and the profits generated by the Fund are eligible.

"Imputation by each holder is determined in proportion to its share in the distribution made in respect of the year concerned and taking into account the nature and the original French or foreign revenues and profits included in this distribution. '' This right to charge may not exceed that at which the person concerned would have been entitled if he had directly received its proportionate share of the same revenue and profits.
"The amount to be charged is added to attitude of the income tax or the corporate tax net income perceived by the unitholders."
XXVI. - Article 200 (b) of the code is amended as follows: 1 ° in the first paragraph, the reference: «150 UB» is replaced by the reference: '150 CPU. "
2 ° in the a, after the words: 'articles 8 to 8 ter,', shall be inserted the words: "and by the unitholders of real estate investment funds referred to in article 239 h."
3 ° in the (b), after the words: 'articles 8 to 8 ter', shall be inserted the words: 'and by the unitholders, corporations, real estate investment funds referred to in article 239 h '.
XXVII. - 3 ° g of article 208 of the code, it is inserted after a 3 ° h which reads as follows: «3 ° h investment real estate talk with variable capital corporations governed by articles L. 214 - 89 et seq. of the French monetary and financial;
XXVIII. - Article 208 C of the code is amended as follows: 1 ° the fourth paragraph of II is supplemented by a sentence as follows: "this company may be a subsidiary or a company, respectively mentioned in the first subparagraph or the I, as the latter is linked directly or indirectly, within the meaning of the 12 of article 39, to the beneficiary distribution company."
2 ° after the III, inserted an IIIA as follows: "IIIA. -The companies subject to the tax mentioned in the c of I of article L. 214 - 92 of the monetary and financial code may opt in the conditions of III for the taxation regime II when they are held in at least 95% directly or indirectly and continuously during the year, by an investment company with variable capital real estate talk referred to 3 ° h of article 208. » ;
3 ° in the V, the word: 'societies', shall be inserted the words: "mentioned in II and IIIA.
XXIX. - I of article 208 C bis of the code, after the words "subsidiaries", are inserted into the words: 'and the companies mentioned in article 208 C bis III', and the words: "article 208 C' are replaced by the words:"to the II of the same article.
XXX. - Article 210 E of the code is amended as follows: 1 ° in the I, the words: "contribution" shall be replaced by the words: "the assignment" and after the words: 'making public offerings', shall be inserted the words: "or approved by the authority for the financial markets."
2 ° in the first paragraph of the II, the words: "recipient of the contribution takes commitment» shall be replaced by the words:"assignee take commitment, under conditions laid down by Decree,"and the word: 'made' is deleted;
3 ° the first sentence of the second paragraph of II is deleted, and in the second sentence, the words: "the contribution recipient" shall be replaced by the word: "assignee".
XXXI. - Article 219 of the code is amended as follows: 1 ° the second paragraph of the ter a of the I is supplemented by a sentence as follows: "it applies to shares issued by the undertakings for collective investment real estate or by foreign bodies having an equivalent object mentioned in the e of I of article L. 214 - 92 of the monetary and financial code.";
2 ° in the IV, the words: "listed real estate investment and their subsidiaries" are deleted, and the words: «to this» are replaced by the words: "at the II of the same.
XXXII. - In the first paragraph of article 234 l of the same code, the words: 'and 239 f' shall be replaced by the words: ", 239 septies and 239 h.
XXXIII. - in bis III of article 235 ter ZC of the same code, the words: "listed real estate investment referred to in the article I 208 C and their subsidiaries owned 95% at least, directly or indirectly, continuously during the year" shall be replaced by the words: "having opted for the scheme provided for in article 208 C II.
XXXIV. - In the second subparagraph of article 238 bis JA of the same code, the words: "Contribution" shall be replaced by the words: "The assignment" and the words: 'contribution is made' are replaced by the words: "the transfer is made.
XXXV. - In article 238 g B of the same code, the words: 'and 150 UB' are replaced by the words: ", 150 UB and 150 CPU.
XXXVI. - After article 242 ter of the same code, inserted a section 242 ter (b) worded as follows: «art.» ter 242 b. - I - 1. People who provide implementing payment of the income distributed by a real estate investment fund, such as that mentioned to the has 1 II of section 239 h, are required to report on the declaration referred to in article 242 ter, the identity and address of the beneficiaries and the detail of the taxable amount in accordance with the rules set out in articles 28 to 33 d.
' 2. for the purposes of the provisions of the 1, the management company of the Fund investment real estate, referred to in article L. 214 - 119 of the monetary and financial code, provides to the persons referred to in 1, under conditions laid down by Decree, the information necessary for the identification of holders and the determination of the fraction of the distributed income and the fraction of the net taxable income corresponding to their rights. ''
'3. the declaration referred to in the 1 must be made under conditions and deadlines laid down by Decree. A copy of this statement should be addressed to the beneficiaries of the relevant income.
"It is obligatorily transmitted to the IRS by a computer process by the registrant who has signed at least one hundred statements during the previous year.
«II.-persons providing implementing payment of distributed capital gains referred to in article 150-0 F and revenues and profits mentioned in III of section 239 h are also required to include identity, the recipients address and details of the taxable amount on the statement referred to the I 1. "XXXVII. (-I of article 244 bis A of the code is amended as follows: 1 ° the first subparagraph is amended as follows: has) the words: 'and the companies or groups whose headquarters is located in France and which fall under articles 8 to 8 ter in proportion to social rights held by shareholders' are replaced by the words: ", companies or groups that fall under articles 8 to 8 ter which is headquartered in France and. real estate investment funds referred to in article 239 h, the proportion of social rights or shares held by shareholders or unitholders';
(b)) the words: "and shares in non-listed companies with assets, at the end of the three years preceding the transfer, mainly by such goods and rights" are replaced by the words: ', shares in unlisted companies with assets, at the end of the three years preceding the transfer, consisting mainly of such property and rights '. ", and shares of real estate investment funds referred to in article 239 h with assets, at the end of the three years preceding the transfer, mainly by such goods and rights";
2 ° in the second paragraph, the words: 'and associated persons of companies or groupings whose profits are taxed on behalf of shareholders' are replaced by the words: ", associated persons of companies or groupings whose profits are taxed on behalf of shareholders and unitholders, persons, real estate investment referred to in section 239 h ';
3 ° after the sixth preambular paragraph, inserted a c as follows: 'c. the capital gains realised, directly or indirectly, by a real estate fund or its unitholders of subject to the income tax shall be determined according to the procedure laid down in article 150 CPU.';
4 ° after the eighth paragraph, are inserted three paragraphs thus written: "by way of derogation from the provisions of paragraph 9: ' a) tax payable in respect of assignments carried out by a real estate investment fund is paid on behalf of holders in the service of the taxes for businesses of the place of the registered office of the custodian of the Fund and real estate investment by it, within a period of ten days from the date of payment mentioned in article L. 214-141» of the monetary and financial code capital gains distributed to holders relating to these transfers.
'(b) the tax payable in respect of the transfer of sharequotas realizes a unitholder of real estate investment is paid on behalf of these at the service of the taxes for businesses of the place of the Head Office of the paying institution and, within a period of one month as from the transfer.'.
XXXVIII. - Article 635 the same code is supplemented by a 10 ° as follows: "10 ° acts for taxable REIT shares transfer and redemption."
XXXIX. - After article 640 of the same code, inserted an article 640 A worded as follows: «art.» 640 A - failing acts, transfers and taxable redemptions of shares in real estate investment must be reported within one month of the date. "XL. - after article 730 c of the same code, inserted a section 730 d as follows:

«Art.» 730 d. -Assignments of units or shares of collective investment real estate are exempt from registration fee except: ' a) where the purchaser holds or will hold following its acquisition more than 10% of the units or shares of the real estate mutual fund, directly or through his or her spouse or their ascendants or descendants or their brothers or sisters, or indirectly through one or more companies whose itself or these people would hold more than 50% of the rights. financial and voting rights;
«(b) or when the purchaser, Corporation or fund holds or will hold following its acquisition more than 20% of the units or shares of the mutual fund real estate within the meaning of article L. 214 - 101 of the monetary and financial code.»
'In the assumptions referred to in a and b, the transfers are subject to a registration fee at the rate fixed at 2 I of article 726 °.'
XLI. - Section 749 of the code is amended as follows: 1 ° after the word: 'placement', shall be inserted the words: "and shares of real estate investment."
2 ° a paragraph as follows is added: "when the holder of the shares of a real estate investment fund is located in one of the situations described in a and b of article 730 d, a registration fee at the rate of 2 ° of article 726 I, shall apply.".
XLII. - Article 825 of the code is supplemented by a paragraph worded as follows: "the repurchase by a mutual fund corporation to balance to capital of its own shares is subject to a registration fee at the rate of 2 ° of article 726 I when the holder of the shares is located in one of the cases referred to in a and b of article 730 d..
XLIII. - After article 832 of the same code, inserted a section 832 A worded as follows: «art.» 832 - subscriptions of shares in real estate investment funds are exempt from straight recording. "XLIV. - in the fourth paragraph 2 of article 1663 of the same code, the words: ' real estate investment listed 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 IV of article 1727 of the same code, the reference: «150 UB» is replaced by the reference: '150 CPU.
XLVI. - in article 1764 of the same code, the words: "a submitted contribution" shall be replaced by the words: "a submitted assignment" and the words: "input" are replaced by the words: 'of transfer '.
XLVII. - Article 1736 the same code is amended as follows: 1 ° in 1, after the words: "to the 1 of article 242 ter", shall be inserted the words: «and article 242 ter (b)»;
2 ° in the first paragraph of the 2, after the words: 'in article 242 ter', shall be inserted the words: «and article 242 ter (b)»;
3 ° in the second subparagraph of 2, after the words: "article 242 ter', shall be inserted the words: «and article 242 ter (b)»;
4 ° in 3 and 4, after the words: "article 242 ter', shall be inserted the words: «and article 242 ter (b)»
B. - in the second paragraph of article L. 136 I - 7 of the code of social security, the reference: «150 UB» is replaced by the reference: '150 CPU.
C. - I. - the provisions of articles 150-0 A, 150 U, 150 UB and 244 bis A of the general tax code are not applicable to net gains realized during a transformation of a civil society of real estate investment referred to in section 239 septies of the same code in a real estate fund referred to in article 239 h of the same code , or a mutual fund corporation to balance to variable capital referred to in 3 ° h of article 208 of the code, carried out under the conditions referred to in article L. 214-84-2 of the monetary and financial code.
Trade with cash balance remain subject to the provisions of articles 150 - 0a and 150 UB of the general tax code where the amount of any cash payment received by the taxpayer exceeds 10% of the nominal value of the securities received.
II. - The provisions mentioned in the I are applicable to operations merger, Division, absorption, sharing or contribution of prior titles, whose exclusive purpose is the operation of transformation of a civil society of real estate real estate mutual fund investment under the conditions referred to in article L. 214-84-2 of the monetary and financial code.
III. - In the event of subsequent goods sale, rights or securities received on the occasion of a transformation referred to in I and II, the chargeable gain in application of articles 150 - 0a, 150 CPU and 244 bis A of the general code taxes is calculated by reference, where appropriate, to the price or the value of acquisition of property, rights or securities exchanged decreased by received any cash payment or plus any cash payment paid at the Exchange.
IV. - Transfers of assets, rights and obligations resulting from the processing of civil societies of REITs in real estate funds, in the period referred to in article L. 214-84-2 of the monetary and financial code, are exempt from rights registration, tax land publicity and the salary of the Conservatives of mortgages.
V. - 1. The more revenue or capital losses referred to in the first subparagraph of article 202 II ter, included in the assets of civil real estate investment companies, are not imposed on the occasion of the operations listed in the I and II. The capital gains or released during a subsequent transfer of these assets are determined from the value that these assets were from the tax point of view before operations necessitated by the transformation of civil societies in real estate investment in undertakings for collective investment.
2. when civil societies in REIT shares are included in the assets of an enterprise, profits or losses made by the holders on the occasion of the above-mentioned operations may be included in the results of the exercise during which the securities received at the end of the operation of the transformation of these societies in mutual funds are transferred. In this case, the profit or loss resulting from the subsequent transfer of securities is determined from the value that civil society of REIT shares had from the tax point of view in the company.
These provisions are not applicable if any cash payment exceeding 10% of the nominal value of the share or shares of the mutual fund allocated or if the balance exceeds the amount of the capital gain realised on the occasion of one of the operations listed in the I and II.
3. persons placed under the arrangements referred to in 1 or 2 are subject to the obligations laid down in article 54 septies of the general tax code.
The present V provisions apply under the conditions referred to in article L. 214-84-2 of the monetary and financial code.
VI. - The provisions of this article, with the exception of those referred to in 1 ° of the XXVIII and XXX of A, shall apply as from the entry into force referred to in article 7 of Ordinance No. 2005-1278 13 October 2005 defining the legal regime of collective investment real estate and the terms and conditions of transformation of civil societies in real estate investment in real estate funds.
Provisions to 1 ° of the XXVIII and XXX of the A shall apply respectively received products and the disposals carried out effective January 1, 2006.


Article 29 more on this article...

I. - After article 150-0 D of the general tax code, are inserted two articles 150-0 D bis and ter D 150-0 thus written: «art.» 150-0 D a. -I - 1. Net gains referred to in article 1 150-0 D and determined in accordance with the same article removed from assignments for consideration of shares, shares in companies or rights dismembered on these shares or units are reduced by a reduction of one third for each detention beyond the fifth year, when the conditions laid down in the II are fulfilled.
' 2. the complement of price provided for in article 150 - 0a, related to the sale of securities or rights mentioned in the present I 1, 2 is reduced for the reduction provided for in this same 1 and applied when this assignment. ''
«II. - the benefit of the deduction provided for in the I 1 is subject to compliance with the following conditions: "1 ° the duration and continuous nature of the detention of the securities or rights must be justified by the taxpayer;
«2 ° the company whose shares, units or rights are transferred: ' a) is liable of corporate income tax or a tax equivalent to or submitted on this tax option;
"(b) exercising a commercial, industrial, craft, Liberal, agricultural activity or financial, with the exception of the management of its own heritage movable or immovable, or is social intended solely to hold stakes in companies engaging in the above activities. This condition is assessed on an ongoing basis during the five years preceding the transfer;
'c) is headquartered in a Member State of the European Community or in another State party to the European economic area agreement concluded with the France a tax treaty that contains a clause for administrative assistance to combat fraud or tax evasion.
"III. - the provisions of the do not apply:" 1 ° the advantage I mentioned in of article 163 bis C, to capital gains referred to in articles 238 bis HK and 238 bis HS and the losses incurred under the conditions laid down in the 12 and 13 of article 150-0 D;

2 ° to net gains from the sale of shares of investment companies referred to in 1 ° a, 1 ° ter and 3 ° f of article 208 and companies one-person investment at risk during the period in which they benefit from the exemption from tax provided for in article 208 D, as well as companies of the same nature established outside France and subject to a tax equivalent regime;
«3 ° to net gains from the sale of shares in the companies mentioned in the 1 ° bis of article 208, balance real estate investment companies with variable capital governed by articles L. 214 - 89 et seq. of the monetary and financial code and companies of a similar nature established outside France and subject to a tax equivalent.
"IV.-in the event of transfer of securities or rights mentioned in 1 of the I owned a series of securities or rights of a similar nature, acquired or subscribed to different dates, titles or rights are those acquired or subscribed to the oldest dates. ''
«V. - for the purposes of 1 of the I, the duration of detention is counted from January 1 of the year of acquisition or subscription of securities or rights, and: "1 ° in case of transfer of securities or rights made by a person proxy, from 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 case of subsequent sale of securities or rights received in operations referred to in article 150-0 B or II of article 150 UB, from 1 January 2006 or, if it is later, from 1 January of the year of acquisition of securities or handed over rights to the Exchange;
«3 ° in case of transfer of securities or rights after the closing of an equity 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 during which the transferor has ceased to benefit for these titles. benefits under the 5 ° bis and 5 ter of article 157;
«4 ° in case of transfer of securities or rights of companies opting for their liability to tax on companies or an equivalent tax from January 1, 2006 or, if it is later, from 1 January of the year during which the last option has been exercised;
«5 ° in the case of transfer of securities or rights of companies having renounced the option under 3 ° of article 8, from 1 January 2006 or, if it is later, from 1 January of the year of this waiver;
«6 ° for the securities or rights acquired or purchased before January 1, 2006, from 1 January 2006.
«Art.» 150-0 D b. -I. - the reduction provided for in article 150-0 D shall apply under the same conditions, with the exception of those laid down in the same article V, to net gains realized on the transfer for consideration of shares, shares or rights dismembered on these shares or units, acquired or purchased before January 1, 2006, if the following conditions are met : "1 ° assignment covers the entirety of shares, units or rights held by the transferor in the company whose securities or rights are transferred or on more than 50% of the voting rights or, in the case of the only detention of usufruct, on more than 50% of the rights in the company social benefits;
«2 ° the transferor shall: ' a) have exercised within the company whose securities or rights are transferred, continuously during the five years prior to the transfer and in the conditions laid down in 1 ° of article 885-O bis, one of the functions mentioned in this same 1 °;
"(b) have held directly or through proxy or through his or her spouse or their ascendants or descendants or siblings, so continues during the five years preceding the assignment, at least 25% of the voting rights or rights in the social benefits of the company whose securities or rights are transferred;
"(c) within one year after the transfer, stop any function in the company whose securities or rights are transferred and assert its rights to retire;
«3 ° the company whose securities or rights are transferred meets the following conditions: ' a) it employs less than two hundred and fifty employees, at 31 December of the year preceding that in which the sale or, failing that, by 31 December of the second or the third year preceding that of the assignment;
"(b) it has made an annual turnover inferior to EUR 50 million in the last fiscal year ended or has a balance sheet total less than € 43 million at the close of the last fiscal year;
"(c) its capital or voting rights are not held 25% or by a company or several companies do not meet the conditions more of a and b, continuously during the last period ended. For the determination of the percentage, of venture capital investments, mutual risk investment funds, companies of regional development, financial companies for innovation and one-person of venture capital companies are not taken into account provided that there is no link of dependency within the meaning of article 39 between the company and these latter companies or these funds 12. This condition is assessed continuously during the last period ended;
«4 ° in case of transfer of the securities or rights to a company, the transferor must not hold, directly or indirectly, of voting rights or rights in the social benefits of the assignee company.
«II.-for the purposes of article 150-0 I 1 D a, the length of detention is counted from January 1 of the year of acquisition or subscription of securities or rights, and: "1 ° in case of transfer of securities or rights made by an interposed person, from 1 January of the year of acquisition or subscription of securities or rights by the interposed person;
2 ° in case of subsequent sale of securities or rights received in connection with transactions mentioned in article 150-0 B or II of article 150 UB, from 1 January of the year of acquisition of the securities or rights awarded to Exchange;
«3 ° in case of transfer of securities or rights after the closing of an equity 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 has ceased to qualify for these titles, benefits the 5 ° bis-5 ° article 157;
«4 ° in case of transfer of securities or rights of companies opting for their liability to corporation tax or a tax equivalent, from 1 January of the year during which the last option has been exercised;
"5 ° in case of transfer of securities or rights of companies having renounced the option under 3 ° of article 8, from 1 January of the year of this of this waiver. ''
«III.-in case of assignments earlier titles or rights of the entity for which the net gain was determined using an acquisition price calculated according to the rule of the weighted average value of acquisition laid down in the first paragraph of article 3 150-0 D, the number of titles or rights previously is deemed to have been drawn as a priority on the securities or rights acquired or subscribed to the oldest dates.»
"IV.-in the event of failure to comply with the condition laid down in 4 of the I at a time any during the three years following the transfer of the securities or rights, the reduction provided for in the same I is questioned on the basis of the year during which the above condition ceases to be fulfilled. ''
II. - In the third paragraph of article 170 of the same 1 code, after the words: "to the liberating levies provided for in article 125 A', shall be inserted the words:", the amount of the reduction referred to in article 150-0 D bis.
III. - The bis a of 1 ° of IV of article 1417 of the same code is supplemented by the words: "and the amount of the reduction referred to in article 150-0 D bis".
IV. - In the last paragraph I of article 1600-0 G of the same code, after the words: 'deductions mentioned in the I of article 125 - 0a', shall be inserted the words: ' in article 150-0 D bis and.
V. - in the last paragraph of article L. 136 I - 6 of the code of social security, after the words: 'deductions mentioned in the I of article 125 - 0a', shall be inserted the words: ", in article 150-0 D bis.
VI. - The a to 4 to article 1649-0 A of the general tax code is supplemented by the words: "plus the amount of the reduction referred to in article 150-0 D of the code."
VII. - II of article 150-0 A of the code is complemented by a 6 as follows: '6. irrespective of the application of the provisions of sections 109, 112, 120 and 161 to the net gain withdrawn by the beneficiary during a takeover by a company of its own shares and set to 8 ter of article 150-0 D. For the assessment of the limits mentioned in 1 of the I, the amount of the reduced securities repayment of the amount of the distributed taxable income to the tax on the income in respect of the acquisition in accordance with articles 109, 112, 120 and 161 is added to the amount of carried out assignments in the same year. "VIII. - article 150-0 D of the code is amended as follows: 1 ° after 8 bis, inserted a 8 b reading as follows:"8B. The net gain referred to in 6 II of article 150-0 A is equal to the difference between the amount of the refund and the price or the value of acquisition or subscription of the redeemed securities, decreased by the amount of the distributed taxable income to the tax on the income in respect of the redemption in the conditions laid down in articles 109, 112, 120 and 161. » ;

2 ° in 9, after the words: «subsequent sale» shall be inserted the words: "or redemption mentioned in 6 II of article 150 - 0a".
IX. The second paragraph of article 161 of the code reads as follows: 'the provisions of the first sentence of the first subparagraph shall apply where the company buys during its existence rights of some partners, shareholders or unitholders of beneficiary'.
X - In the f of I of article 164 (b) of the same code, after the words: "assignment of social rights,", shall be inserted the words: "as well as those mentioned in 6 of II of the same withdrawn article of the acquisition by a company of its own shares," and after the words: "by the assignor", shall be inserted the words: "or the shareholder the partner whose securities are redeemed , ».
XI. - In article 238 bis HK of the same code, after the reference: "238 bis HE ', shall be inserted the words:"as well as those removed from the repurchase by the company of its own shares.
XII. - In article 238 HS bis of the same code, after the reference: "238 bis HP ', shall be inserted the words:"as well as those removed from the repurchase by the company of its own shares.
XIII. - In the first paragraph of article 244 bis (b) of the same code, the words: 'resulting from the transfer of social rights held under the conditions of article 164 (b) f' shall be replaced by the words: "resulting from the sale or redemption of social rights held in the conditions of the f of I of article 164 (b),".
XIV. - The first paragraph of article 244 bis of the same code is supplemented by the words: ", as well as to the capital gains realised by these same persons during the acquisition by a company of its own titles".
XV. - Article 151 sexies of the code is amended as follows: a. - 1. The two paragraphs of the I become a single paragraph.
2. in the first sentence of that paragraph, after the word: "commercial", is inserted the word: ', industrial ";
B. - The II is amended as follows: 1 ° in the first paragraph, the words: "is calculated, if these titles ' are replaced by the words:", or carried out in agricultural, craft, commercial, industrial or professional, activity is calculated, if titles ";
2 ° the second subparagraph is amended as follows: has) the words: «actions or mentioned shares» shall be replaced by the words: "securities or rights mentioned";
(b) after the words: "having successively is part of the private wealth,", shall be inserted the words: ' included in the assets of an enterprise or considered as assets assigned to the exercise of the profession in accordance with the provisions of articles 93 or 151 h or ";
c) the words: "leased" are replaced by the words: "leased", and the words: "and then listed" are replaced by the words: "then being income."
3 ° a paragraph as follows is added: "a decree in Council of State fixed the conditions for application of this II."
XVI. - 150-0 C of the code section is repealed for sales of investments made from January 1, 2006. The provisions of the same article 150-0 C remain applicable to capital gains in post on the date of January 1, 2006.
XVII. - A decree in Council of State lays down conditions of application, including declarative, I to VI. "XVIII. - a. - the provisions of article 150-0 D bis of the code established by the I of this article and the provisions of the II-VI shall apply to the transfers of securities or rights made effective January 1, 2006. The provisions of article 150-0 D of the code established by the I of this article shall apply to transfers of securities or rights conducted between 1 January 2006 and 31 December 2013.
B. - The provisions of the VII to XIV apply to redemptions by a company of his own tracks made from January 1, 2006.
V. - The provisions of the XV apply to the disposals carried out effective January 1, 2006.


Section 30 read more on this article...

I. - in the first paragraph III of article 125 of the code Général des Impôts, the words: «;» "the same applies to the revenues that are paid out of France or who are cashed by legal persons not having their registered offices in France» are replaced by the words: 'or their headquarters '.
II. - In article 131 quater of the code, after the words: "by French legal persons", the words are inserted: ' or by mutual funds of receivables governed by articles L. 214 - 43 to L. 214 - 49 of the monetary and financial code.
III. - The provisions of I and II shall apply from 1 January 2006.


Article 31 i. - C of 3 ° of article 158 of the general tax code 3 is supplemented by a sentence as follows: "Similarly, in the case of acquisition of shares in a market of financial instruments, which is operated by a market operator or a provider of services of investment or any other similar body, is considered shareholder or partner. , from the day of the execution of the order, buyer recipient mentioned income to 2 °; ».
II. - The provisions of this section apply to distributed income received by individuals as of April 1, 2006.


Article 32 more on this article...

I. - in 1 of article L. 214 - 36 of the monetary and financial code, the words: 'securities of capital, or giving access to capital, issued by companies that are not admitted to the negotiations' are replaced by the words: titles of capital of companies, or giving access to the capital of companies, which are not admitted to the negotiations.
II. - Article L. 214 - 41 of the code is amended as follows: 1 ° the I b and I c are repealed;
2 ° after the I c, inserted an I d as follows: "I d. -1. Subject to compliance with the 20% limit laid down in the IA, are also eligible for the investment quota capital mentioned in the 1 and 3 titles I mentioned in article L. 214 - 36 issued by companies which fulfil the following conditions: ' has) the company meets the requirements listed in the I.. The requirement to b of the I is appreciated by the body referred to this same b at the level society, with regard to its activities and those of its subsidiaries referred to in (c), under conditions laid down by Decree;
'(b) the society has for social object the holding of shares meeting the conditions referred to in c and may exercise a trade or business within the meaning of article 34 of the general tax code;
"(c) the company exclusively holds shares representing at least 75% of the capital of companies: «1 ° whose titles are of the nature of those referred to in paragraphs 1 and 3 of article L. 214-36;
2 ° fulfilling the conditions referred to in the first paragraph of the I, with the exception of those relating to workforce and capital;
«3 ° and which have as their object the design or creation of products, processes or techniques meets conditions of the b of the I or the exercise of an industrial or commercial activity within the meaning of article 34 of the general tax code;
"d) the company has, at least, a stake in a company mentioned in c whose social object is the design or the creation of products, processes or techniques meets the requirements of the b of the I.. 2. a decree in Council of State specifies the conditions for the calculation of the strength requirement laid down in the first paragraph the I for the company mentioned in 1 and assessment of the condition of exclusivity of the holding of the shares under this same 1 c. » ;
3 ° the II is supplemented by a paragraph as follows: "In case of transfer by a parent referred to in the first paragraph I d of securities of subsidiaries referred to the d of this same I d questioning the detention of 75% threshold, the titles of this parent company cease to be taken into account in the allocation of 60% investment."
III. - II of article 163 quinquies B of the general tax code is amended as follows: 1 ° in 1 °, the words: "or indirectly, via other mutual funds investment at risk or of an entity referred to in the b of 2 of the same article L. 214 - 36" are deleted and the words: "or would be liable" are replaced by the words : "or there would be submitted";
2 ° the 1 bis and 1 ter ° are repealed;
3 ° after 1st ter, are inserted a 1 ° c and a 1 ° d Thus worded: "1 ° c is also retained, for the calculation of the expected 50% investment quota to 1 °, the titles referred to in 1 to 3 of article L. 214 - 36 of the monetary and financial code, issued by companies having their registered office in a Member State of the European Community , or in a State or territory has with the France a tax convention that contains a clause for administrative assistance to combat fraud or tax evasion, which are subject to the tax under the conditions of ordinary law or would be liable under the same conditions if the business was carried on in France, and have as a main purpose to hold financial stakes.
«These titles are retained in the investment quota of 50% and for the calculation of the limit of 20% provided for in article L. 214 - 36 supra in proportion to the investment directly or indirectly through companies mentioned in the first paragraph, the assets of the issuer of such securities in companies that meet the conditions laid down in 1 3 °.» The procedures for determination of the proportion laid down by Decree in Council of State;

«1 ° d are also retained for the calculation of the investment quota of 50% provided for in 1 °, the rights representative of a financial investment in, an entity referred to in article L. 214 2 b - 36 of the French monetary and financial code incorporated in a Member State of the Community European, or in another State or territory has with the France a tax convention that contains a clause of administratively to combat fraud or tax evasion. ''
«These rights are retained in the investment quota of 50% and for the calculation of the limit of 20% provided for in article L. 214 - 36 supra in proportion to the investment directly or indirectly through companies mentioned in the first paragraph of 1 ° c, 3 of the assets of the entity concerned in companies that meet the conditions laid down in 1 °.» The procedures for determination of the proportion laid down by Decree in Council of State; ».
IV. - Inserted, in the same code, a section 242 d which reads as follows: «art.» 242 d. -I. - the company's management of a mutual fund at risk which the regulation provides that Unitholders will benefit from the tax benefits provided for in articles 163 quinquies B, 150 - 0a, 209 - 0a and 219 is required to subscribe and to send to the tax office with which it supported its declaration of results an annual detailed statement to assess , at the end of each half of the year, the investment quota under 1 ° of section II 163 quinquies B and the limit to 3 of article L. 214 - 36 of the monetary and financial code.
«II.-venture capital companies align with their statement of results a State to assess, at the end of each half of the year, the investment quota and the limit laid down respectively in the third paragraph and in the fourth paragraph of 1 ° of section 1-1 of Act No. 85-695 of 11 July 1985 containing various economic and financial provisions. ''
"III. - a decree in Council of State sets detailed rules for the application of the tax declaration obligations mentioned in I and II."
V. - 1 ° of section 1-1 of Act No. 85-695 of 11 July 1985 containing various economic and financial provisions is amended as follows: 1 ° b and e are hereby repealed.
2 ° the d is amended as follows: a) in the first sentence, the words: "the Organization for cooperation and economic development" are replaced by the words: 'the European Community, or in a State or territory has a tax convention that contains a clause for administrative assistance to combat fraud or tax evasion, with the France';
(b) the second sentence reads as follows: "these rights are retained in the investment quota of 50% of the company of venture capital and for the calculation of the limit of 20% provided for in the fourth paragraph as to proportion of investments directly or indirectly through companies mentioned in the first sentence of the f, of the assets of the entity concerned in companies which meet the conditions laid down in the third paragraph of the 1 °. ';
(c) it is added a sentence as follows: 'the procedures for determination of this proportion shall be determined by Decree in Council of State.';
3 ° an f as follows is added: 'f) titles, referred to in the third or fourth paragraphs of the 1 °, issued by companies having their seat in a Member State of the European Community, or in a State or territory has with the France a tax convention that contains a clause of administratively combating fraud or tax evasion which are liable to corporate income tax in the conditions of ordinary law or would be liable under the same conditions if the business was carried on in France, and which have as a main purpose to hold financial stakes. These titles are retained in the investment quota of 50% and for the calculation of the 20% limit laid down in the fourth paragraph of 1 ° in proportion to direct or indirect investments through companies mentioned in the first sentence, of the assets of the issuer of such securities in companies that meet the conditions laid down in the third paragraph of 1 °. The procedures for determination of the proportion laid down by Decree in Council of State; ».
VI. - 1. The management company of a mutual fund at risk which focused on the declaration provided for in article I 242 d of the code Général des Impôts of wrong information which led to the concealment of the failure to comply with the quota of 50% provided for in the 1 ° of section II 163 quinquies B of the same code is liable to pay a tax penalty equal to 5% of the value of investments on the aforementioned declaration and retained in the investment quota of 50% or for the calculation of the limit laid down in article L. 214 3 - 36 of the monetary and financial code. The amount of the fine is reduced by an allowance equal to the proportion of the amount of the subscriptions carried out by persons lacking, in France, their fiscal domicile or their headquarters on the amount of the subscriptions issued by the Fund. This proportion rises to the first day of each fiscal year. The amount of the fine is capped, by declaration, to half of the amount of money owed to him by the Fund in respect of the costs for the year concerned.
The venture capital company which focused on the State under article II 242 d of the code Général des Impôts of wrong information which led to the concealment of the failure to comply with the quota of 50% provided for in the third subparagraph of 1 ° of section 1-1 of Act No. 85-695 of 11 July 1985 containing various economic and financial provisions is liable to a tax fine equal to 5% of the value of the investments on the statement above and retained in the investment quota of 50% or for the calculation of the limit laid down in the fourth paragraph of 1 ° of article 1 paragraph 1 supra. The amount of the fine is capped, by declaration, to half of the amount of the operating expenses of the venture capital company in respect of the financial year concerned.
2 the absence of production of the declaration or of the State provided for in article 242 d of the general tax code in a timely manner, administration address, by registered letter with acknowledgement of receipt, still having to file the declaration or the above-mentioned State within a period of thirty days.
In case of non-production of the document in 30 days of the receipt of this formal notice, the Fund management company or the venture capital company is liable to pay a fine equal to half of the amount of the sums which are due to the management company by the Fund management fee title or half of the amount of the operating expenses of the company's venture capital for the year concerned.
3. the recovery and the litigation of fines laid down in the 1 and 2 are provided according to the applicable rules concerning turnover taxes.
VII. - If the administration determines that a mutual fund investment at risk including regulation provides that Unitholders will benefit from the tax benefits provided for in articles 163 quinquies B, 150-0, 209 - 0a and 219 of the general tax code has failed its investment quota under the 1 ° of II of article 163 quinquies B of the same code the Fund management company is liable to pay a fine equal to 20% of the amount of investments that would achieve a quota of 50% investment. The amount of the fine is however limited to half of the amount of money owed to him by the Fund in respect of the costs for the year concerned.
When the administration establishes as a common fund of investments in innovation or a proximity investment fund has not met its quota of investment under the I of article L. 214 - 41 of the monetary and financial code and 1 of article L. 214-41-1 of the code, the management of the fund company is liable to pay a fine equal to 20% of the amount of investments that would achieve a 60% investment quota. The amount of the fine is however limited to half of the amount of money owed to him by the Fund in respect of the costs for the year concerned.
The fine provided for in the preceding subparagraphs is exclusive of the fine provided for in the VI. The amount of the fine provided for in the preceding subparagraphs is reduced a deduction equal to the proportion of the amount of the subscriptions carried out by persons lacking, in France, their fiscal domicile or their headquarters on the amount of the subscriptions issued by the Fund. This proportion rises to the first day of the fiscal year in which the investment quota has not been respected.
The recovery and the litigation of the fine provided for in the first and second subparagraphs are provided according to the applicable rules concerning turnover taxes.
VIII. - Has the date of publication of the provisions of this article, eligible securities to the 50% investment quota or 60% held by a mutual fund at risk, a venture capital firm or a mutual fund in innovation, insofar as the latter are not entered into the pre-liquidation period, may continue to be taken into account for the calculation of these quotas in the conditions and time limits laid down respectively in article 163 quinquies B of the general tax code, in article 1 er-1 of Act No. 85-695 of 11 July 1985 supra and in article L. 214 - 41 of the monetary and financial code to their wording prior to this Act.



Article 33 read more on this article...

I. - Section 38 d of the general code of taxes is as follows: «art.» 38 d. -Storage of agricultural production by an operator subject to real taxation in a third and then, if necessary, its cover cause not the recognition of a gain or a loss for the determination of taxable income, subject to agricultural products remain in stock in the balance sheet of the operator.
"For the purposes of the first paragraph, is a storage agreement the contract by which agricultural production subject to a deposit not individualized stores a company that is responsible for the store, transform or achieve other benefits on this production and may be repeated in the same or equivalent by the operator.
"Agricultural production which is the subject of a storage remains registered in the inventory on the balance sheet of the operator until the transfer of the control and the future economic benefits attached to this production."
II. - The provisions of the I take effect for fiscal years beginning on or after 1 January 2006.
III. - A Decree lays down the procedures for the application of this article.


Article 34 after article 238 m of the general tax code, there shall be inserted an article 238 m as follows: «art.» 238 m. -I. - gains subject to the regime of sections 39 k to 39 m and conducted a business commercial, industrial, craft, liberal or agricultural on the occasion of the transmission of an individual company or a branch full of activity other than those referred to in V are exempt for: "1 ° the entire amount when the value of the transmitted using plate referred to in articles 719 registration fees. 720 and 724 or similar items used in a farm is less than or equal to 300,000;
"2 ° part of their amount when the value passed for the registration fee mentioned in articles 719, 720 or 724 attitude or similar items used in a farm is superior to 300,000 and less than 500,000.
"For the purposes of 2 °, the exempt capital gains amount is determined by applying a rate equal to the ratio, the numerator, the difference between the amount of 500,000 and the value of the transmitted and, the denominator, the amount of 200,000.
«II. - the exemption in the I is subject to the following conditions: "1 ° the activity must have been exercised for at least five years;
"(2) the person at the origin of the transmission is: ' a) an undertaking whose results are subject to tax on the income or a taxpayer who pursues his occupation in a society whose benefits are, pursuant to articles 8 and 8b, submitted his name to the income tax;
"(b) a non-profit organization;
"c) a local authority, a public inter-municipal cooperation institution or one of their public institutions;
"d) a company subject to the corporation tax which cumulatively meet the following conditions: '-it employs less than two hundred and fifty employees and be made a turnover annual less than EUR 50 million in the fiscal year, either has a total of less than EUR 43 million balance sheet;
"- its capital or voting rights are not held 25% or by a company or several companies do not meet the conditions of the previous paragraph on a continuous basis during the exercise more. For the determination of the percentage, of venture capital investments, mutual risk investment funds, companies of regional development, financial companies for innovation and one-person of venture capital companies are not taken into account provided that there is no link of dependency within the meaning of article 39 between the company and these latter companies or these funds 12. This condition is assessed on an ongoing basis during the fiscal year;
«3 ° in case of transfer for consideration, the transferor or, if it is a corporation, one of the shareholders who directly or indirectly holds at least 50% of the voting rights or rights in social benefits or carries the actual direction does not, in law or in fact, the senior management of the transferee company or does not. directly or indirectly, more than 50% of the voting rights or rights in the social benefits of this company.
"III.-is deemed to be a branch full of activity the entirety of rights or shares held by a taxpayer who pursues his occupation in a society whose benefits are, pursuant to articles 8 and 8b, submitted his name to the tax on the income and which are regarded as assets assigned to the exercise of the profession within the meaning of article 151 I. h.
"When satisfied the conditions laid down in 1 ° and 3 ° of the II, the capital gains realised on the occasion of the transfer of rights or shares referred to in the first paragraph of the present III are exempt for:" 1 ° the entire amount when the dollar passed shares or rights is less than or equal to EUR 300 000;
«2 ° a part of their amount when the market value of rights or transmitted shares is greater than EUR 300 000 and less than EUR 500 000. ".
"For the purposes of 2 °, the exempt amount of capital gains is determined by applying a rate equal to the ratio, the numerator, the difference between the amount of 500 000 EUR and the transmitted value and, the denominator, the amount of EUR 200 000.
"For the determination of the thresholds referred to in paragraphs 1 ° and 2 °, it took account of the transmission of the full rights or defined in the first subparagraph as well as parts transmissions carried out during the previous five years. ''
«By derogation from the V, the provisions of the present III shall apply to the capital gains realised on the rights or shares in companies whose assets consisted mainly of properties built or not frames allocated by the company to its own operation or rights or shares in companies whose assets primarily consists of the same property, rights or shares.»
"If transmission for pecuniary rights or opening parts right to the exemption provided for in the second paragraph, the assignor must not hold directly or indirectly, of voting rights or rights in the social of the assignee company profits.
"IV. - the exemption in the I and III is questioned if the assignor is within one of the situations referred to 3 ° of the II and the last paragraph of the III at a time any during the three years following the completion of the transaction having benefited from the arrangements provided for in this section.".
«V. - imposed in the conditions of ordinary law realized capital gains on the occasion of the transmission of the proprietorship or full branch of activity: "1 ° of properties built or undeveloped;
«2 ° of rights or shares in companies whose assets primarily consists of properties built or undeveloped or rights or shares in companies whose assets are primarily comprised of the same property, rights or shares.
«VI. - for the purposes of the provisions of the III and V, the rights attached to a leasing contract concluded under the conditions laid down in 2 of article L. 313 - 7 of the monetary and financial code includes elements of the assets.
"For the purposes of the provisions provided for in III the property referred to in article 1594-0 G I of A are not considered as affected the operation of the activity.
«VII. - transmission of an activity that is the object of a contract management lease or a comparable contract is eligible for the scheme set to the I if the following conditions are simultaneously fulfilled: "1 ° the activity is exercised for at least five years at the time of rental.
«2 ° transmission is carried out for the benefit of the tenant.
"For the assessment of the thresholds referred to in paragraphs 1 ° and 2 ° of the I, it took account of the value of the elements of the given activity rental serving attitude to the rights mentioned in articles 719, 720 or 724 recording or the value of similar elements used in a farm lease. ''
«VIII.-the option for the benefit of the arrangements defined in this section is exclusive of the arrangements provided for in the I of section 41, the I ter of article 93 c, articles 151 septies, 151 g and 151 g II of article 151 h and articles 210 A at 210 C and 210 E. «» IX. - The provisions of this section apply to transmissions made effective January 1, 2006. ' Article 35 learn more on this article...

I. - after article 151 septies of the general tax code, there shall be inserted an article 151 septies as follows: «art.» 151 e a. - i. - capital gains subject to the regime of sections 39 k 39 m, other than those mentioned in III, carried out in a commercial, industrial, craft, liberal or agricultural activity are exempt if the following conditions are met: "1 ° the activity must have been exercised for at least five years;

«2 ° the assignment is carried out as expensive and carries on a sole proprietorship or completeness of rights or shares held by a taxpayer who pursues his occupation in a society or a group whose profits are, pursuant to articles 8 and 8b, submitted his name to the tax on the income and which are regarded as assets assigned to the exercise of the profession within the meaning of article 151 I. h;
«3 ° within one year after the assignment, the assignor shall discontinue any function in the individual undertaking transferred or the company or the group to which the rights or shares are transferred and assert its rights to retire;
«4 ° the assignor must not hold, directly or indirectly, more than 50% of the voting rights or rights in the social benefits of the corporate transferee;
«5 ° the individual undertaking transferred the company or the group to which the rights or shares are transferred employs less than two hundred and fifty employees and be made a turnover annual less than 50 million euros in the fiscal year, either has a total of less than EUR 43 million balance sheet;
«6 ° the capital or the voting rights of the company or the group to which the rights or shares are transferred are not held at height of 25% or more by a company or by several companies not responding not to the conditions of 5 °, continuously during the year. For the determination of the percentage, of venture capital investments, mutual risk investment funds, risk investment companies of regional development, by financial companies for innovation and one-person companies are not taken into account provided that there is no link of dependency in the meaning of article 39 between the company or the group in question 12 and these latter companies or funds. This condition is assessed continuously during the year.
"II. - the exemption in the I is called into question if the assignor is the situation referred to in 4 of the I at a time any in the three years following the completion of the transaction having benefited from the arrangements provided for in this section.".
"III.-are imposed under the conditions of ordinary capital gains on:" 1 ° of properties built or undeveloped or rights or shares in companies whose assets primarily consists of real estate built or undeveloped or rights or shares in companies whose assets primarily consists of the same property, rights or shares;
"2 ° of rights or shares mentioned in the 2nd of the I when the assets of the company or the group mainly consists of properties built or undeveloped not affected by the company or the Group its own operation or rights or shares in companies whose assets is mainly made up of the same property, rights or shares.
"IV. - 2 the I ° notwithstanding, expensive transfer of an activity that is the object of a contract management lease or a comparable contract is eligible for the scheme I mentioned in if the following conditions are simultaneously fulfilled:" 1 ° the activity is exercised for at least five years at the time of rental.
«2 ° the assignment is carried out for the benefit of the tenant.
«V. - 1. Compensation shall be paid to an insurance agent carrying on an individual basis by the insurance company he represents at the end of the mandate benefits from I mentioned in if the following conditions are met: ' a) the contract termination is compensated must have been concluded for at least five years at the time of the termination;
"(b) the insurance agent asserted his rights to retirement as a result of the termination of the contract;
"(c) the activity is fully pursued in the same premises by a new insurance agent individually and within a period of one year.
«2 where the preferential regime 1 applies, the insurance agent who ceases his activity is subject, on the amount of the compensatory allowance, to an exceptional tax according to the rate provided for in article 719» This tax is established, monitored and collected as tax on income under the same guarantees and sanctions. A decree determines the modalities for the application of the present 2 and declarative obligations to providers and insurance companies.
«VI.-the option for the benefit of the arrangements defined in this section is exclusive of the arrangements under the IB under article 93 c and articles 151 g and 151 g has. "II. -The IIA to article L. 136 - 6 of the code of social security is complemented by a sentence as follows: 'It is the same for long term gains exempt under article 151 septies of the general code of taxes.'
III. - 1600-0 H of the general code of taxes is added to article 5 worded as follows: ' 5. long-term capital gains exempt from tax pursuant to article 151 septies. "IV. -The provisions of this article shall apply to the capital gains realised from January 1, 2006.


Article 36 after article 151 septies of the general tax code, there shall be inserted an article 151 f B as follows: «art.» 151 f b. - i. - long-term gains subject to the regime of sections 39 k to 39 m made in a commercial, industrial, craft, liberal or agricultural activity are imposed after application of an allowance of 10% for each year of detention expired in respect of the exercise of realization of added value beyond the fifth when such capital gains are : "1 ° of properties built or undeveloped which are affected by the undertaking for its own operation;
"2 ° the rights or shares in companies whose assets consisted mainly of properties built or undeveloped which are affected by the company to its own operation or rights or shares in companies whose assets is mainly made up of the same property, rights or shares.'" " II. - for the purposes of the provisions of this article: "1 ° the rights attached to a leasing contract concluded under the conditions laid down in 2 of article L. 313 - 7 of the monetary and financial code are treated as elements of the assets;
«2 ° goods referred to in the article 1594-0 G of this code A, I do not qualify as affected the operation of the activity.
«III. - the provisions of this article shall apply to the capital gains realised from January 1, 2006.»


Article 37 i. - Article 151 septies of the general code of taxes is as follows: «art.» 151 f. -I. - subject to the provisions of VII, the provisions of this section apply to commercial, industrial, craft, liberal or agricultural activities on a professional basis.
"The exercise on a professional basis involves personal, direct and continues for the performance of acts necessary for the activity.
«II. - the capital gains subject to the regime of sections 39 k to 39 m, with the exception of those relating to goods falling within the scope of the article 1594-0 G A, and conducted one of the activities listed in the I are, provided that the activity having been taken for at least five years, exempt for: "1 ° the entire amount when annual revenues are less than or equal to» : 'a) 250 000 if it companies whose main trade is to sell goods, objects, supplies and food to take away or eat on the spot or to provide housing or whether enterprises exercising an agricultural activity;
«b) 90 000 if it is other companies or holders of non-commercial profits;
«2 ° part of their amount when revenues are exceeding 250,000 and lower to 350,000 for the undertakings listed in the 1 ° a and, when revenues are upper to 90,000 and lower to 126,000, for the undertakings listed in the b 1 °.» For the purposes of these provisions, the exempt amount of the capital gain is determined by applying: ' a) for companies mentioned in the 1 ° a, a rate equal to the report between, in the numerator, the difference between 350 000 and the amount of revenue, and in the denominator the amount of 100,000;
"(b) for companies mentioned in the 1 ° b, a rate equal to the report between the difference between 126 000 in the numerator, and the amount of revenue, and in the denominator the amount from 36,000. ''
"When the activity of the company relates to the two categories defined in the a and (b) of 1 °, total relief is applicable if the overall amount of revenue is less than or equal to 250,000 and the amount of revenues to the activities defined in the 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 to 350,000 and if the amount of revenues to the activities defined in the b of 1 ° is less to 126,000, the amount exempt from the capital gain is determined by applying the lower of the two rates that would have been determined under the conditions laid down in 2 ° If the company had made the total amount of revenues in the categories in question to the has of. 1 ° or if the company had realized that activities referred to the b of 1 °.
"III. - the capital gains realised on the occasion of the transfer of materials agricultural or forestry by agricultural or forestry contractors are exempt under the conditions applicable to the undertakings listed in the a of 1 ° II. '' A decree specifies detailed rules for the application of this III.

"IV.-the amount of annual receipts means the average revenue, appreciated duty-free, carried out in respect of the financial years ended, reduced where appropriate to 12 months, during the two calendar years preceding the year of realization of capital gains. ''
"For companies whose revenues correspond to sums of money collected, the amount of annual revenues means average earnings, enjoyed duty-free within the two calendar years preceding the year of realization of capital gains.
"When the taxpayer carries on several activities, is account of the total amount of actual income in all of these activities.
"It also takes account of the revenues earned by the companies mentioned in articles 8 and 8 ter and groups not subject to the tax on companies of which he is a partner or member, in proportion to their rights in the profits of these companies and groups.
'For the purposes of the third and fourth paragraphs, the globalization of the recipes is carried out by revenue category.
"When capital gains are made by a company or a group referred to in the fourth subparagraph, the amount of annual revenues is assessed at the level of the company or the group.
«V. - for capital gains realized as a result of expropriation or the perception of benefits, the condition of the activity for at least five years is not required.
"The expropriated land which do not fulfil the conditions referred to in a and b of 1 ° of article l. II. 13-15 of the code of expropriation for public purposes are not considered as goods falling within the scope of the article 1594-0 G of this code A, I..
«VI. - capital gains referred to in II and III agree of net capital gains determined after clearing with the losses of the same kind. ''
«VII. - the provisions of articles 150 150 VH U are applicable to the capital gains realised on the sale of residential premises furnished or intended to be rented furniture and subject to a rental directly or indirectly by persons other than professional landlords. '' Professional landlords agree persons entered as such in the register of commerce and companies that realize more than 23 000 of annual revenues or withdraw from this activity at least 50% of their income. "II. - article 202 bis of the code is repealed.
III. - In the first paragraph 1 bis ° of the I of article 156 of the code, the reference: "sixth paragraph V of article 151 f" is replaced by the reference: ' VII of article 151 septies.
IV. - In the third paragraph of article 221 bis of the same code, references: "the I, II, III, IV or in the second paragraph of article 151 V septies" are replaced by references: "in II, III and IV of article 151 septies.
V. - The provisions of this article shall apply to the capital gains realised from January 1, 2006 and the capital gains realised in respect of fiscal years beginning January 1, 2006.


Section 38 read more on this article...

I. - IV of article 41 of the general tax code is supplemented by an e as follows: ' e) article 151 f does not apply in the event of exercise of the option provided for in the a. "II. -After the first paragraph of the ter I of article 93 quater of the code there shall be inserted a paragraph worded as follows: «article 151 f does not apply in the event of exercise of the option provided for in the first subparagraph. '.
III. - Article 151 g of the code is amended as follows: a. - the I is amended as follows: 1 ° in the first paragraph, the words: "of all the elements of the fixed assets assigned to the exercise of a professional activity or intake" are replaced by the words: "of an individual company or";
2 ° the first paragraph of the a reads as follows: "the imposition of the capital gains relating to non-depreciable capital subject of a postponement until the date of the sale, redemption or cancellation of social rights received in remuneration for the contribution of the company or to the disposal of these assets by the company if it is earlier. However, in the event of transmission for free, to an individual social rights rewarding the contribution or the bare ownership of these rights the deferment of taxation is maintained if the recipient of the transmission gives an undertaking to pay the tax on the capital gain on the date when one of the events referred to in the preceding sentence is carried out. » ;
3 ° a is supplemented by a paragraph worded as follows: «the deferment of taxation provided for in the first subparagraph is maintained in case of exchange of social rights mentioned in the same paragraph resulting from a merger or scission to the date of sale, redemption or cancellation of fees received during the Exchange;»
4 ° paragraph 9 is amended as follows: has) words: ", by an individual farmer, of all the elements of the fixed assets» and the words:" wrote and recorded referred to in articles L. 411 - 1, L. 411 - 2 and L. 416 - 1 of the rural code ' are replaced by the words: "of an individual company or a complete industry" and by the words: 'for a period of at least nine years. "
(b)) the word: 'immediately' is deleted;
5 ° in the tenth preambular paragraph, the words: 'ninth paragraph' and "first to fifth paragraphs" are replaced by the words: "paragraph 10" and "first to sixth subparagraphs."
B. - in the last paragraph of II, the words: 'in the first subparagraph' shall be replaced by the words: 'in the first and third paragraphs ";
C. - in III, after the words: 'of II of article 93 c', shall be inserted the words: «and article 151 f.
IV. - Article 151 g of the same code is amended as follows: 1 ° after the III, inserted an IIIA as follows: "IIIA. -The deferment of taxation mentioned in the I and II is maintained in case of exchange of social rights received in remuneration of the merger, the Division or the partial transfer of assets referred to in the first paragraph of the I and resulting from a merger, SCISSION of the society who have surrendered these rights or having directed the partial transfer of assets up to the date of completion of one of the events referred to in 1 ° 2 ° and 3 ° of the I and II. » ;
2 ° a V as follows is added: "V. - article 151 f does not apply in the event of exercise of the option provided for in the i." V. - article 151 h of the code is amended as follows: 1 ° the II is amended as follows: has) the last paragraph of the 2 is deleted;
(b) it is added a 4 worded as follows: ' 4. article 151 f does not apply in the event of exercise of the option provided for in the 2. ';
2 ° are added a V and VI as follows: "V. - the postponement of taxation mentioned in II, III and IV are maintained in case of exchange of social rights resulting from a merger or scission until the date of transfer, redemption or cancellation of the rights received at the Exchange. ''
«VI.-for the purposes of the II-V, the beneficiaries of the deferment of taxation must accompany the declaration provided for in article 170 in respect of the year in which capital gains with a deferment of taxation are made and the following years a State showing the information necessary for the monitoring of capital gains including the imposition is postponed.» A decree specifies the contents of that State. "VI. - article 210-0 A of the code is amended as follows: 1 ° in the first paragraph of the I, the reference: 'A 151 g' shall be replaced by references:"151 g, 151 g A, 151 h. "
2 ° in the first paragraph of II, reference: 'A 151 g' shall be replaced by references: "151 g, 151 g A, 151 h.
VII. - In 1763 of the same section I e code, after the words: "II of article 151 g or 2 II ', shall be inserted the words:"and VI ".
VIII. - The provisions of this section are applicable to transactions of capital, Exchange or transmission for free starting January 1, 2006.


Article 39 i. - 7 of article 38 of the general tax code is amended as follows: 1 ° the first subparagraph is amended as follows: a) the first sentence reads as follows: "the profit or loss resulting from the exchange of actions carried out in the context of a public offer of Exchange, the conversion or exchange of bonds, completed in accordance with the regulations in force. is included in the result for the year during which the shares received in Exchange are transferred. » ;
(b) in the second sentence, after the word: "converted", shall be inserted the words: "or exchanged."
2 ° in the twelfth preambular paragraph, the words: 'and the priority shares without voting rights' shall be replaced by the words: ", the priority shares without voting and preference shares", and the words: ' these ordinary shares» shall be replaced by the words: "actions preferably preference shares equity preferably from another category." of priority shares without voting rights or shares of preference shares.
II. - Article 145 of the code is amended as follows: 1 ° c 1 is amended as follows: a) the first paragraph reads as follows: "equity securities must be kept for a period of two years. Failure of the retention period, the participating company is required to pay the Treasury an amount equal to the amount of tax which has been exempted unduly, plus interest. Payment is due within three months of the assignment. » ;

(b) in the second subparagraph, the words: 'the transferee corporation may, by express declaration, replace the transferring company in the commitment referred to in the first subparagraph' shall be replaced by the words: "the retention period shall be counted from the date of subscription or acquisition by the transferring company up to the date of assignment by the company receiving the transfer."
2 ° the ter b of 6 is supplemented by the words: ", except if the company holds securities representing at least 5% of the capital and the voting rights of the issuer."
3 ° 6 h is amended as follows: a) after the words: "to shareholders", is inserted a colon and the rest of the sentence becomes a separate paragraph under a 1 °;
(b) it is added a 2 ° as follows: '2 ° of foreign companies having an activity similar to those mentioned in article 208 C and which are exempt, in the State where they have their place of effective management of the corporations of this state tax.';
III. - 1. The provisions of the I shall apply to operations for the years ended as of December 31, 2005.
2. the provisions of the II are applicable for the determination of results for the years ended as of December 31, 2005.


Article 40 article 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 persons control, directly or indirectly," shall be inserted the words: ' within the meaning of article L. 233 - 3 of the commercial code ';
2 ° after the c, inserted a d as follows: "d. in respect of the fiscal years in which the company which owns the redeemed shares is more controlled by the persons referred to in the first sentence of the seventh paragraph."


Article 41 article 39 CA of the general code of taxes is amended as follows: 1 ° the eighth paragraph (c) is repealed;
2 ° the last sentence of paragraph 9 is deleted.
3 ° after the eleventh preambular paragraph, inserted a paragraph as follows: "the amount of the benefit resulting from the application of these provisions is set out at the issuance of the approval. This amount is calculated from the balance of the commuted values positive or negative relating respectively to the reductions or additional assessments of tax, with regard to those resulting from the application of the provisions of the second paragraph of article 39 C, consecutive to the consideration by the partners, co-owners or members of the result shares subject to the provisions of this article. » ;
4 ° in the penultimate preambular paragraph, the words: "the benefit surrendered and determined upon 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 issuance of the approval.


Article 42 i. - Article 302 bis KB of the general tax code is amended as follows: 1 ° the I is amended as follows: has) in the first paragraph, after the word: 'operator', shall be inserted the words: "established in France.
(b) the second subparagraph is deleted;
2 ° in the first paragraph of the 2 of II, the words: "and in France the seat of their activity or a permanent establishment from which the service is rendered" shall be deleted;
3 ° in the IV, the words: "or their representatives" are deleted.
II. - in II of article L. 102 AA of the book of tax procedures, the words: ", or its representative," shall be deleted.
III. - The provisions of I and II are applicable to January 1, 2006.


Section 43 read more on this article...

I. - after article 217 m of the general tax code, inserted an article as follows: «art.» 217 m. -For the establishment of the corporate tax, companies can practice, the year of completion of the investment, an exceptional depreciation equal to 50% of the amount of the sums actually paid for subscription to the capital of companies as defined in article 238 bis HV. «II. - after article 238 bis HU of the same code are inserted six articles 238 bis HV to 238 bis HZ as follows: «art.» 238 bis HV. -For the preparation of the corporate tax, the subscriptions in cash, made prior to January 1, 2007, capital of certified capital companies, subject to the tax under the conditions of common law and which have activity for the acquisition of long-term electricity supply contracts are allowed as deductions under the conditions defined in article 217 m and within the limit of the amount of the authorized capital.
«Art.» 238 bis HW. -The approval provided for in article 238 bis HV is issued by the Minister in charge of the budget, after consultation with the Minister of industry, companies which have as their object the conclusion of supply contracts for long-term electricity from power producers for the benefit of the only sites of partners companies checking the below conditions. These contracts allow to reserve rights to electricity which cannot be exercised for a period of less than fifteen years.
"The approved company's shares may only be subscribed to the supply of their sites by companies engaged in industrial and eligible within the meaning of the first paragraph I of article 22 of Act No. 2000 - 108 dated February 10, 2000 on modernization and development of the public service of electricity provided that. the title of the last fiscal year ended at the time of subscription, the ratio existing between the consumed amount of electricity and produced value added defined in article 1647 B sexies II is higher than two kilowatt hours and a half by euro.
"Consumer rights are transferred to the shareholders of companies with share capital, pursuant to article 22 of the Act IV No. 2000-108 supra.
«Consumption acquired by a shareholder rights are exercised, on the duration of the contract, in the form of a constant power and are limited to the use of its sites that check individually, in respect of the last financial year ended at the time of subscription, the following cumulative conditions: "a. annual consumption electricity of the site in off-peak hours, i.e. performed between 20 hours and 8 hours in week» , as well as on 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 this power cannot be less than 8,000 hours, excluding exceptional cases and maintenance periods;
"v. the company electricity consumption give rise to the payment of the contribution to the expenses of the public service of electricity provided for in article 5 of Act No. 2000-108 dated February 10, 2000.
"Structural failure of a partner, the non-defaulting shareholders, producers of electricity having concluded supply contracts and banking institutions having contributed to financing capital companies have respectively the right preemption first, second and third place on consumption rights acquired by the defaulting shareholder. In the absence of exercise of these rights of pre-emption, the energy corresponding to the exercise of these rights may be exclusively sold by the company licensed in a negotiation of over-the-counter companies whose consumption give rise to the payment of the contribution to the expenses of the public service of electricity.
«The subscribed shares must be in registered form. The same person cannot hold, directly or indirectly, more than 25% of the share capital of the company. The amount of the authorized capital is limited to 600 000 EUR.
«Art.» 238 bis HX. -Companies as defined in article 238 bis HW cannot benefit from the scheme provided for the venture capital company by articles 1 and 1-1 of Act No. 85-695 of 11 July 1985 containing various provisions economic and financial, nor the arrangements for companies one-person investment at risk referred to in article 208 D.
«Art.» 238 bis HY. -In the case of non-compliance with their objects, the companies defined in article 238 bis HW must pay an indemnity equal to 25% of the percentage of the capital which has not been used in accordance with their purpose, without prejudice to the application of the provisions of article 1756 treasure. The amount of this allowance is excluded from the deductible expenses for the plate of the taxable profit. The finding, recovering and litigation of this allowance are exercised and followed as respect to direct taxes.
«Art.» 238 bis HZ. -In the case of dissolution of the company or reduction of its capital, the Minister of economy, finance and budget can order reinstatement of the amounts deducted in accordance with article 217 m to the taxable profit for the year during which they have been deducted.
«Art.» 238 bis HZ. -A Decree lays down detailed rules for the application of articles 238 bis HV to 238 bis HZ and, in particular, the tax declaration obligations. "III. - the provisions of I and II shall apply from 1 January 2006.


Article 44 read more on this article...

I. - From financial products of the investment in cash and the guarantee fund of the guarantee Corporation of the accession of habitations à loyer modéré bodies created pursuant to article L. 453 - 1 of the code of construction and housing shall be excluded from the basis of calculation of the corporate income tax, subject that are respected the rules of appropriation of the distributable net profits defined below :

1 ° where the amount of the available result after allocation to the legal reserve and statutory reserve be set at 20% is less than the amount of financial products, the result is fully allocated to the guarantee fund;
2 ° when the amount of the available result after allocation to the legal reserve and statutory reserve be set at 20% exceeds the amount of financial products, an amount equivalent to the financial products is allocated to the guarantee fund.
This exclusion from the basis of calculation of the corporate income tax of the financial products mentioned in the first paragraph is also subject to the allocation of the share of the proceeds of liquidation attributable to shareholders, in the event of liquidation of the guarantee Corporation of the accession of the agencies of habitations à loyer moderate investments favouring the development of activities relating to the service of general interest as defined in article L. 411 - 2 of the code of construction and housing or to organizations of habitations à loyer moderate for the realization of the activities mentioned above.
II. - The ninth to eleventh paragraphs of article L. 411 - 2 of the construction and housing code read as follows: "-the construction, acquisition, improvement, the allocation, management and assignment of rents housing capped, when they are intended for people whose income is less than the maximum ceilings set by the administrative authority for the allocation of the rental housing agreement under the conditions defined in article L. 351 - 2 and whose access is subject to conditions of resources. '' However part of the service of general interest the above transactions for people of middle income with resources exceeding the ceilings in Title IX of Book III, when their slots represent less than 10% of the social rental housing mentioned in article L. 302 - 5 held by the Agency;
"- the realization of operations of home ownership for people whose income is less than the maximum ceilings set by the administrative authority for the allocation of the approved rental housing under the conditions defined in article L. 351 - 2 and whose access is subject to conditions of resources. However are part of the service of general interest, within the limit of 25% of the units sold by the Agency, the operations aimed at middle-income people whose resources exceed the above-mentioned maximum ceilings without exceeding the ceilings laid down in Title IX of Book III, when all of the operations are accompanied by guarantees for the accessing under conditions laid down by Decree in Council of State;
«- the management, with the agreement of the Mayor of the municipality of implantation and the representative of the State in the département's housing units in condominiums experiencing significant difficulties functioning or the subject of an operation scheduled improvement of habitat referred to in article L. 303 - 1 as well as, for a maximum period of ten years from first assignment, the condominium management resulting from the transfer of rental housing referred to in paragraph 9 as long as the seller organization shall remain. owner of more than half of the lots of the condominium. "III. - 1 of article 207 of the general tax code is amended as follows: 1 ° 4 ° a reads as follows: «a. operations carried out in respect of the service of general interest defined in the ninth, tenth and eleventh paragraphs of article L. 411 - 2 of the same code as well as services incidental to those operations; » 2 ° a and b of 4 ° c as follows: «a. the operations mentioned in the second paragraph of article L. 365 - 1 of the code if they were in the service of general interest defined in the ninth and eleventh paragraphs of article L. 411 - 2 of the same code as well as services incidental to those operations;
"b. products generated by local annexes and accessories of the residential blocks mentioned in article L. 411 - 1 of the code, provided that these premises are necessary for the economic and social life of these assemblies;".


Section 45 read more on this article...

I. - after article 244 c M of the general code of taxes, it is inserted a section 244 c O as follows: «art.» 244 c o. - i. - companies mentioned in III and imposed according to their actual profit or exempt pursuant to sections 44 d, 44 d, 44 septies, 44 g, 44 decies and 44 undecies can benefit from a tax credit equal to 10% of the sum: "1 ° of wages and social charges related to employees directly and exclusively responsible for the design of new products in one of the sectors or trades mentioned in III and engineers and technicians from. production responsible for the realization of prototypes or samples not sold;
2 ° of the allocations to amortisation of the created or acquired new assets that are directly assigned to the design of the new products referred to in 1 ° and the realization of prototypes;
«3 ° the costs of filing of drawings and models related to the new products mentioned at the 1 °;
«4 ° of the defense costs of designs within the limit of 60,000 per year;
«5 ° of other operating expenses exposed the operations of design of new products and the realization of prototypes; These expenditures are set at a flat rate at 75% of personnel costs referred to in 1 °;
«6 ° of expenditures relating to the development of new collections entrusted by these companies to stylists or external style offices.
«II. - the rate of 10% referred to the I is increased to 15% for those under 3 ° of III.
"III. - companies eligible for the tax I mentioned in credit are:" 1 ° companies whose staff expenses to employees who perform one of the crafts listed in an order of the Minister in charge of small and medium enterprises represent at least 30% of the total payroll;
«2 ° industrial companies from sectors of the watchmaking, jewellery, jewelry, silver, eyewear, arts of the table, the toy, the instrumental invoice and furnishings; the nomenclature of activities and the products concerned are defined by order of the Minister of industry;
«3 ° companies bearing the label "company of the living heritage 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 date of closing of the exercises and regardless of their duration, the the I mentioned tax credit is calculated per calendar year.
«V. - subsidies received by companies at the rate of pensionable expenses right to the tax credit are deducted bases of calculating this credit.
"VI. - the same expenditures cannot enter both in the basis of calculation of the tax I mentioned in credit and other tax credits.
«VII. - the tax credit provided to the I applies within the limits set by Regulation (EC) No 69/2001 of Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to de minimis. '' This ceiling is assessed taking into account the portion of the tax credit corresponding to the shares of associates societies of persons referred to in articles 8 and 238 bis L and the rights of members of groupings referred to in articles 239 c, 239 c B-239 c C. When these companies or groups are not subject to corporate income tax, the tax credit can be used by the shareholders in proportion to their rights in these societies or groups, provided that they are liable to pay tax on companies or individuals involved in the operation within the meaning of 1 I of article 156 bis °. «II. - after article 199 ter M of the same code, inserted a section 199 ter N as follows: «art.» ter 199 n.-tax defined in article 244 c credit O shall be charged against the income tax payable by the taxpayer in respect of the year in which expenditure defined in 1 ° to 4 ° of this article I have exposed. If the amount of the tax credit exceeds the tax payable in respect of that year, the excess is rendered. «III. - after article 220 N of the same code, inserted a 220 P article worded as follows: «art.» «220 P. - tax credit defined in article 244 c O is charged on the tax payable by the company under the conditions laid down in article 199 ter n. ' IV. -1 of article 223 O of the same code is supplemented by a p as follows: "p. of tax credits generated by each company of the group in accordance with article 244 c O; the provisions of article 220 P apply to the sum of these tax credits; ».
V. - a Decree lays down the conditions for the application of the I to IV, and in particular declaration obligations incumbent on the undertakings concerned.
VI. - The provisions of this section apply to tax credits calculated in respect of expenses incurred between 1 January 2006 and 31 December 2007.
VII. – 1. The second sentence of article 244 c I G of the same code is replaced by a sentence and three paragraphs thus written: ' this amount is increased to EUR 2 200 in the following cases: "-when the quality of disabled worker is recognized on the apprentice in application of article l 323 - 10 of the labour code;
"- when the apprentice receives custom accompaniment provided for 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"company of the living heritage within the meaning of article 23 of Act No. 2005-882 of 2 August 2005 in favour of small and medium-sized enterprises."
2. the provisions of the 1 apply to fiscal years beginning January 1, 2006.


Article 46 read more on this article...

I. - Article 39 ter B of the general tax code, it is inserted after an article 39 ter C as follows: «art.» ter 39 c.-as an exception to the provisions of the first paragraph of 5 ° of article 39 1, the provision to cover the costs of dismantling, disposal facilities or rehabilitation of a site, resulting an obligation legal, regulatory, contractual or commitment of the company, and incurred or formalized or from the acquisition or commissioning , or ongoing use of this facility or this site, is not deductible. Height of the costs borne directly by the company, this provision has the constitution of a depreciable asset of an equivalent amount for consideration. The amortization of the asset is calculated using linear and distributed mode on the duration of use of the site or facility.
"The provisions of the first paragraph not apply provisions intended to deal with progressive degradation of site resulting from its operation.
«In the event of revision of the estimate of the costs cited in the first paragraph, the amount of the allowance and the net book value of the assets of consideration are rectified in due competition.» The depreciation of the assets of consideration is calculated from the financial year during which intervened this review, on the basis of the corrected net book value. When the provision is reduced by an amount greater than the net book value of the assets of consideration, the surplus represents a taxable product.
"When the provision is used in whole or in part in accordance with its object in respect of a fiscal year, the provision is reported to the result of that year."
II. - The provisions of I apply to fiscal years beginning January 1, 2005. They carry no consequence on the rental value that serves as a base for business tax. A decree in Council of State landscape this effect the regulatory provisions in force.


Article 47 i. - I of article 209-0 B of the general tax code is amended as follows: 1 ° after the first paragraph, inserted a paragraph as follows: "the option referred to in the first paragraph is valid provided that the company is committed to maintain or increase during the ten-year period referred to in III, under the flag of a Member State of the European Community the proportion of net tonnage that it operates under this flag on 17 January 2004 or the opening date of the first year of implementation of this plan, whichever is later. » ;
2 ° are added five as well written paragraphs: 'where the commitment referred to in the second paragraph is not met in respect of a fiscal year, ships flying flag of one of the Member States of the European Community whose tonnage led to reduce the proportion of net tonnage mentioned in the same paragraph may not benefit from this scheme in respect of this exercise.
"The provisions of the preceding paragraph do not apply if one of the following conditions is met: ' a) this scheme eligible ships which sail under the flag of one of the Member States of the European Community represent the title of the exercise more than 60% of the net tonnage of the fleet of eligible ships;
«b) the proportion, under the flag of a Member State of the Community European tonnage net of ships eligible to the present regime has not decreased on average during the last three years, reduced where appropriate to twelve months, compared with the proportion of net tonnage referred to in the second paragraph of the present I;
«c) for the Member companies of a group referred to in article 223 A, the proportion under the flag of a State member of the European Community, tonnage net of vessels eligible for this scheme operated by all of the companies members of this group who have opted for this scheme has not decreased in the period compared with the proportion referred to in the second paragraph for all of these same companies. ';
3 ° the last paragraph is deleted.
II. - Article 1647 C of the code reads as follows: «art.» 1647 ter C. -I. - the contribution of business tax and taxes annexes to the arms manufacturers to trade defined by law No. 69-8 of 3 January 1969 concerning armament and maritime sales which, during the period of reference referred to in article 1467 A, are subject to income tax, subject to a rebate for its part relating to the rental of the armed vessels value to the trade and their equipementsembarques.
«II. - vessels mentioned in the I agree those who meet during the same period, the following six conditions: "1 ° be registered as commercial vessels on the official records of a French or foreign administrative authority;
2 ° being managed, within the meaning of law No. 66-420 of June 18, 1966, on contracts of affreightment and shipping, strategically and commercially from the European Community;
«3 ° be equipped with a permanent crew of professionals;
«4 ° be operated solely for profit;
«5 ° comply with the international standards and community relating to security, safety, environmental performance and conditions of work on board;
«6 ° being affected: ' a) in maritime transport of goods or passengers;
"or (b) to transport operations in connection with the exercise of all other activities necessarily provided at sea, including towing in high seas, rescue or other maritime support activities. ''
"Ships performing operations mentioned in b shall give entitlement to the rebate in proportion to their duration of use for transport operations on the condition that the latter represent, over the reference period mentioned in the I, at least 50% of the time of use of the vessel and that ships are registered in the Community European to along the same period. ''
"Companies performing operations other than sea transport must distinguish, in their accounting, transport at sea activities and other activities.
"III. - eligible for relief, registered ships during the period cited in the I, as commercial vessels on the official records of an administrative authority of a non-Member State of the community and whose tonnage represents, during the same period, at least 40% of the overall tonnage of vessels eligible for relief are not rebate if the following three conditions are met : ' a) their tonnage led to reduce the proportion of tonnage of ships opening right to adjustment operated under a Community flag at the date of January 17, 2004 or on the date of the creation of the company requesting the relief, whichever is later;
'b) the proportion Community flag of tonnage of ships opening right to relief has decreased on average during the previous three years compared to the amount found at the date mentioned in the a;
«c) for a company member of a group referred to in article 223 A, the proportion entitled to the adjustment operated by all the members of this group companies community tonnage of pensionable vessels flag is lower during the period mentioned in the I, the same proportion observed on the date mentioned in the has.» For the purposes of these provisions, tonnage is defined, where appropriate, that affected the proportion mentioned in II.
"IV.-rebate is granted on request made in the declaration provided for in article 1477 filed with the tax office responsible for the institution to which vessels are linked. ''
"It is equal to the business tax contribution multiplied by the ratio existing between, on the one hand, the rental value of the ships mentioned in II and their on-board equipment, possibly affected the proportion mentioned in II, and, secondly, the total raw bases for the imposition.".
"The assessment referred to in the preceding paragraph means all sums up the load of the company appearing on notice taxation, reduced where appropriate by all reductions and other relief which this contribution can be, with the exception of the adjustment set out in I and IA article 1647 C which is made applicable, after that provided for in this section.".
III. - 1. The provisions of the I apply to fiscal years beginning after June 30, 2005. For companies who have exercised the option for the device provided for in article 209-0 B of the general tax code before that date, the commitment to 1 ° of the I is endorsed upon the filing of the declaration of results of the first reporting period as from the same date.
2. the provisions of the II apply effective taxes established on the basis of 2005.


Article 48. - The provisions of article 79 of the amending finance law for 2001 (No. 2001) - 1276 of 28 December 2001 are applicable to autonomous ports starting from the financial year 2005.
II. - The last paragraph of article L. 113 - 2 of the seaports code is deleted.


Article 49. - Section 75-0 A of the general tax code is as follows:

«Art.» 75. 0. - 1. Exceptional income of a farmer subject to a real system of taxation can, optionally, be attached, equal parts of the results of the exercise of its realization and six following exercises.
'The provisions of article 163 - 0a shall apply in respect of each of these exercises regardless of the amount of the fraction referred to in the first subparagraph.
"2. for the purposes of 1, exceptional income means:"a. either, when operating conditions during realization of the benefit are comparable to those of the three previous years and that the operator realizes a profit greater than EUR 25 000 and more than once and half the average results of the three previous years, the fraction of this benefit that exceeds 25 000 EUR or the average if it is greater. " For appreciation of the benefits for the year in question and previous three bienniums, deficits are retained for one nil and it is not required by the profit subject to a rate proportional and deficit reports;
"b. either the amount corresponding to the difference between the allowances provided for in article L. 221 - 2 of the rural code and value in stock or purchase of slaughtered animals account. ''
'3. in the event of cessation of activity, the fraction of income mentioned in the 2 remaining to impose is included in the taxable profit for the year of this event.
"The contribution of an individual holding, in the conditions mentioned in the I of article 151 g, to a society is not considered, for the purposes of the first paragraph, as a cessation of activity if the company receiving the transfer is committed to continuing the implementation of the provisions laid down at the 1, under the same conditions and on the same terms, for the fraction of income referred to in the 2 remaining to impose. It is similarly the transmission free of charge of an individual holding under the conditions laid down in article 41 if the grantee of the transmission make the same commitment.
'4. the option under subsection 1 must be made at the latest within the period of declaration of the results of the first year to which it applies.'
II. - The fifth paragraph of article 75-0 B of the code reads as follows: "It is exclusive of the option provided for in article 75 - 0a for exceptional revenues as defined in article 2 a."
III. - Articles 72B, 72 B bis and 75-0 D of the code are repealed and the fourth paragraph of article 72 D I and the third paragraph I of article 202 ter of the code are deleted.
IV. - in the third paragraph of article L. 136 I - 4 of the code of social security, the words: 'in IV of article 72 (b), article 75-0 B and article 75-0 D"are replaced by the words:"article 75-0 A and article 75-0 B.
V. - The provisions of the I to IV shall apply for the determination of the result of the exercises ended effective January 1, 2006.
Options exercised before December 31, 2005, in application of articles 72B and 72 B bis of the general code of taxes shall cease to have effect on that date. The profit at the end of the year underway on that date, related stocks which benefited from these provisions, may qualify, on Express option of the operator, provided in section 75-0 has the same code 1, regardless of its amount.


Article 50 i. - Article 93 of the general tax code is supplemented by a 9 worded as follows: ' 9. authors of works of art within the meaning of 1 ° of the article 297a I benefit from a 50% reduction on the amount of their taxable income in respect of the first year of activity and of the four following years. ''
"These provisions apply to revenue resulting from the sale of the works mentioned in the previous paragraph, as well as the transfer and exploitation of the economic rights recognized by the law on these same works, and perceived by the authors persons imposed under the scheme of the controlled statement.
"Revenues from operations referred to in article 279 bis do not benefit from the reduction provided for in the first subparagraph.
"The reduction referred to in the first subparagraph may not exceed EUR 50,000 per year.
«It does not apply in the case of option for the regime provided for in article 100 bis»
II. - In the tenth paragraph of II of article 154 bis of the same code, after the reference: '44 undecies', shall be inserted the words: "or 9 of article 93.
III. - In the second subparagraph of article 163 II 2 110w of the same code, after the reference: '44 undecies', shall be inserted the words: "or 9 of article 93.
IV. - In the third paragraph of 1 of article 170 of the code, after the reference: '44 undecies', shall be inserted the words: 'the amount of income exempt under article 93 9,'.
V. - In the seventh preambular paragraph 3 B of I of article 200 ° sexies of the same code, after the reference: '44 undecies', shall be inserted the words: "or 9 of article 93.
VI - B of 1 ° of IV of article 1417 of the same code, after the reference: '44 undecies', shall be inserted the words: ", as well as 9 of article 93,
VII. - These provisions shall apply to the profits in respect of activities carried out from 1 January 2006.


Section 51 i. - Article 81 (A) of the general tax code reads as follows: «art.» 81 A - i. - persons domiciled in France within the meaning of article 4 (b) exercising a salaried activity which are sent by an employer in one State other than that of the place of establishment of the employer and the France can benefit from an exemption from income tax at the rate of the earnings in respect of the activity conducted 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 has with the France a tax convention that contains a clause for administrative assistance to combat against fraud or tax evasion.
"The exemption from tax on the income referred to in paragraph 1 is granted if justified by people meet one of the following conditions:"1 ° have been actually subject, from remuneration subject to tax on the income in the State where their activity and provided that this tax is at least equal to two-thirds of that they would have to bear in France on the same tax base; "
«2 ° have exercised the activity in the conditions referred to in the first and second subparagraphs: '-either with a duration greater than one hundred and eighty-three days in a period of 12 consecutive months when it relates to the following areas: ' a) construction or installation, installation of industrial plants, building their start-up, their operation and engineering y afferent;»»»
"(b) research or extraction of natural resources;
«c) Navigation ships registered in the international register and french '-either for a period exceeding one hundred twenty days in a period of 12 consecutive months when it relates to commercial prospecting activities.»
"The provisions of 2 ° not apply to frontier workers or officers in the public service.
«II. - where the persons referred to in the first paragraph of the I do not meet the conditions laid down in 1 ° and 2 ° of the same I, remuneration supplements that they are possibly paid to their residence permit in another State are exempt from tax on the income in France if they meet the following conditions: "1 ° be paid in return for stays made in the interest of direct and exclusive of the employer;
2 ° being justified by a shift requiring a residence of a duration of at least twenty-four hours in another State;
«3 ° be determined in amount prior to stays in another State and report, on the one hand, with the number, the duration and the place of these visits and, on the other hand, with compensation paid to employees not given supplements referred to in the first subparagraph. The amount of the pay supplements cannot exceed 40% of the previously defined remuneration. "II. - the provisions of I apply from the taxation of income of the year 2006.


Article 52 i. - Article 244 quater H of the general tax code is amended as follows: 1 ° in the first paragraph of the I, the words: 'outside the European economic area' shall be deleted;
2 ° the II is amended as follows: a) in a, c and d the words: 'outside the European economic area' shall be deleted;
(b) in (b), the words: 'located outside the European economic area' shall be deleted;
II. - These provisions shall apply to the expenditure incurred during the 24 months following the recruitment of the person mentioned in III of article 244 quater H of the general code of taxes or the signature of the convention provided for in article L 122 - 7 of the national service code involved as of 1st January 2006.


Article 53 i. - II of article 244 d c H of the general tax code, it is inserted after e as follows: ' e) monthly allowances and benefits referred to in article L. 122 - 12 of the code of the national service when the company has recourse to an international volunteer in company as indicated in III. ''

II. - These provisions shall apply to the expenditure incurred during the 24 months following the recruitment of the person mentioned in III of article 244 quater H of the general code of taxes or the signature of the convention provided for in article L 122 - 7 of the national service code involved as of 1st January 2006.


Article 54. - Article 81 (b) of the general tax code is amended as follows: 1 ° in the second sentence of the I, the word: 'ten' is replaced by: "five";
2 ° an III as follows is added: "(III). -The employees and persons mentioned in the I are on option, exempt for the fraction of their remuneration corresponding to the activity they perform abroad during the period defined in the I, without that thus exempt fraction does not exceed 20% of taxable remuneration resulting from the I and II. "II. - a. - the provisions of the 1 ° of the I apply to persons taking up the post in France takes place from January 1, 2005.
B. - 2 ° of the I provisions apply to the taxation of income received from January 1, 2005.


Section 55 i. - The c of I of article 163 1 110w of the general tax code reads as follows: ' c) in the supplementary pension scheme set up by the National Fund of foresight to the public as well as to the other supplementary pension schemes, to which the provisions of 1 bis of article 83, in force until January 1, 2004, had been extended before that date. made for the benefit of officials and agents of the State, local authorities and public institutions or organizations covered by the code de la Mutualité, or firms governed by the insurance code, or imposed by the agencies listed in the VII of article 5 of Ordinance No. 2001-350 of 19 April 2001 on the code of mutuality and transposing directives 92/49/EEC and 92/96/EEC of the Council , of 18 June and November 10, 1992, for their collective operations referred to in article L. 222 - 1 of the code of mutuality. "II. - the provisions of I shall apply for taxation of income received from January 1, 2005.


Article 56 i. - in b of 3 ° of article 80 1 k of the code Général des Impôts, the words: ", if this amount is greater than six times the ceiling referred to in article L. 241 - 3 of the code of social security in force at the date of payment of compensation" shall be deleted.
II. - in b of 4 ° of 1 of the same article, the word: "termination of employment" shall be replaced by the words: 'retirement update', and the words: ", if this amount is greater than five times the ceiling referred to in article L. 241 - 3 of the code of social security in force at the date of payment of compensation" are deleted.


Section 57 i. - The last paragraph of article 82 of the general code of taxes is as follows: "the amount of the emoluments granted in the form of benefits in kind is evaluated according to the rules established for the calculation of the social security contributions in accordance with article l.242 - 1 of the code of social security or article L. 741 - 10 rural code.»
II. - The provisions of I shall apply for taxation of income received from January 1, 2005.


Article 58 i. - The first paragraph I of article 154 bis of the general code of taxes is amended as follows: 1 ° in the first sentence, the references: "L. 634-2-2 and L. 643 - 2" are replaced by references: "L. 633 - 11, L. 634-2-2, L. 642-2-2, L. 643 - 2 and L. 723 - 5."
2 ° the second sentence is deleted.
II. - In II of article 154 bis - 0 A of the same code, the words: ' basic old-age insurance scheme' shall be replaced by the words: "of the compulsory old-age insurance schemes.
III. - The provisions of I shall apply from the date of publication of the decree in Council of State provided in V of article L. 121 - 4 of the code de commerce.
IV. - The provisions of II apply for the determination of results for the years ended as of December 31, 2005.


Article 59 2 of I of section 163 c 110w of the general tax code is supplemented by a paragraph worded as follows: "the provisions of the first four paragraphs apply to persons having the status of official or public officer activity, affiliated after December 31, 2004."


Article 60 the I of article 990 I of the general tax code is supplemented by a paragraph worded as follows: «the beneficiary is not subject to the levy referred to in the first paragraph when it is exempt from rights of transfer free of charge in accordance with the provisions of article 795.»


Article 61 i. - When the taxpayer has transferred his home out of France in a Member State of the Community European, or in another State party to the agreement on the European economic area has with the France a tax convention that contains a clause for administrative assistance to combat fraud or tax evasion, before January 1, 2005 the tax on the basis of the 1A of article 167 of the general tax code in the version in force before 1 January 2005 is dégrevé Office for the fraction corresponding to the titles held at January 1, 2006. The reports of taxation of capital gains related to these securities existing on the date of transfer of residence outside France are re-established full.
II. - The provisions of the I come into force effective January 1, 2006.


Article 62 in the penultimate paragraph of II of article 1465 of the code Général des Impôts, the words: "that meet the criteria defined in the a, b and c, but who are not members of a public establishment for intercommunal cooperation in own taxation," are deleted, and the end of the same paragraph, date: "31 December 2006" is replaced by the date : "31 December 2007".


Section 63 i. - 3 ° bis of article 1469 of the general code of taxes is as follows: «3 ° bis property mentioned in the 2 ° and 3 °, used by a liable person of the business tax which is owner, tenant, or sub-tenant and entrusted in consideration for the performance of work by their owner, their tenant or the sub-tenant are imposed on behalf of a person who has entrusted to them. where it is subject to the business tax. "II. - the provisions of I apply from taxes levied in respect of the year 2006.


Article 64 on 3 ° of article 1469 of the general tax code is supplemented by a paragraph worded as follows: ' local and regional authorities and their groupings with an own taxation may, by a decision of general scope taken under the conditions laid down in article 1639 A bis, exempt from business tax tools used by a subcontractor industrialist who is neither owner. , tenant or sub-tenant and imposed on his name. ' Article 65 paragraph 1 of the article III of the 1638-0 bis of the general tax code is complemented by a sentence as follows: "the provisions of II, III and IV of article 1636 B I apply to this weighted average rate. ' Article 66 in the first sentence of the last paragraph of article 1609 F of the general tax code, the amount: "EUR 17 million" is replaced by: 'EUR 34 million.


Article 67 i. – in the twelfth paragraph of 1 ° of article 1382 of the general code of taxes, after the words: 'public scientific institutions, education and assistance', shall be inserted the words: "as well as the establishments referred to in articles 12 and 13 of Act No. 84-53 of 26 January 1984 containing statutory provisions relating to the territorial public service.
II. - The 1 ° of II of section 1408 of the general tax code reads as follows: "1 ° public scientific institutions, education and assistance, as well as the institutions referred to in articles 12 and 13 of Act No. 84-53 of 26 January 1984 for statutory provisions relating to the territorial public service;".
III. - The provisions of the I and II are applicable as of taxation set out in the title of 2006.


Article 68 more on this article...

I. - Articles 150 V to 150 V sexies of the general tax code are replaced by articles 150 VI to 150 VM thus written: «art.» 150 VI. — I. under reserve provisions specific to the professional benefits, are subject to a flat-rate tax under the conditions laid down in articles 150 VJ to 150 VM transfers for consideration or exports, other than temporary, outside the territory of the Member States of the European Community: "1 ° of precious metals;
2 ° of jewellery, art objects, collection or antique.
"II. - the provisions of I are applicable to the disposals carried out in another State member of the European Community.
«Art.» 150 VJ. -Are exempt from tax: "1 ° disposals realized for the benefit of a museum which has been assigned the name"Museum of France laid down in article l. 441-1 of the code of the heritage or a Museum of a territorial community; '.
«2 ° disposals realized for the benefit of the National Library of France or another library of the State, a local authority or another public person;
«3 ° disposals carried out in favour of an archival Department of the State, a local authority or another public person;
«4 ° transfers or exports of goods referred to in 2 ° of article 150 VI I when the sale price or the customs value does not exceed €5,000-worth;

«5 ° transfers or exports of goods referred to in 2 ° of article 150 VI I, when the assignor or the exporter is not in France fiscal domicile. The exporter must be able to justify a previous import, an earlier introduction or an acquisition in France;
«6 ° exports of goods referred to in 1 ° of article 150 VI I, when the exporter has its fiscal domicile in France and may justify earlier an earlier introduction or an acquisition professional import installed in France or which gave rise to the payment of tax. ''
«Art.» 150 VK. -I. - the tax is supported by the vendor or exporter. It is caused through the resident tax in France participating in the transaction and under its responsibility or, failing that, by the seller or exporter.
«II. - the tax equals: "1 ° to 7.5% of the price of assignment or the customs value of the goods referred to in 1 ° of article 150 I VI;
«2 ° a 4.5 per cent of the price of assignment or the customs value of the goods referred to in 2 ° of article 150 I VI.
"III. - tax is payable at the time of the transfer or export.
«Art.» 150 VL. -The vendor or exporter, natural person domiciled in France, may opt for the regime established in article 150 au to justify the date and the price of acquisition of the property or condition to justify that the property is held for more than 12 years. In this case, the lump sum tax under section 150 VI is not due.
«Art.» 150 VM. -I. - a declaration, in accordance with a model drawn up by the administration, traces, as appropriate, elements for the liquidation of tax or the option provided for in article 150 VL. Filed: "1 ° for the disposals carried out with the participation of an intermediary resident tax in France, through this, to the tax authority responsible for recovery it depends or, when it comes to a judicial officer in the service of taxes responsible for recovery competent for the registration of the Act when it needs to be presented to this formality, within the period provided for in article 635. However, when it is liable to pay value added tax, the intermediary or the ministerial official deposits, according to the scheme under it, its declaration either as that laid down in article 287 and relating to the period of taxation in which the exigibility of the flat-rate fee provided for in article 150 VI intervened, or at the latest at the date of payment of the deposit provided for in article 287 3, related to the quarter in which the chargeability of tax lump-sum intervened;
2 ° for exports or for transfers in a third country of goods temporarily exported by the exporter to the competent customs recipe for this export, when completing the customs formalities;
«3 ° for other transfers, by the seller to the tax service responsible for recovery whose jurisdiction it falls within a period of one month from the assignment.
«II. - the tax is paid upon the filing of the declaration.
"III. - the tax operates:" 1 ° for transfers carried out with the participation of an intermediary, according to the rules, guarantees and sanctions of tax revenues;
2 ° for exports and transfers in a third country of goods temporarily exported according to the provisions laid down in the customs legislation in force;
«3 ° for other transfers, according to the rules, guarantees and penalties provided for in title IV of the book of tax procedures for taxes recovered by accountants of the Directorate-General of taxes.
"IV.-claims are submitted, investigated and considered for turnover tax if the tax is recovered by the Accountants of the Directorate-General of taxes and as in matters of customs if the tax is recovered by recipients of the customs. ''
II. - Article 150 au from the same code is amended as follows: 1 ° in the I, the reference: '150 V bis' shall be replaced by the reference: '150 VI ';
2 ° the II is amended as follows: a) the 1 ° reads as follows: '1 ° chattels furniture, household appliances and motor cars. However, this provision is not applicable to these goods when they are art, collection or antique objects for which the option provided for in article 150 VL has been exercised; (' b) in 2 ° after the words: "to the furniture," shall be inserted the words: ", other than precious metals mentioned in 1 ° of article 150 VI I,".
III. - The article 150 the same code VG I is amended as follows: 1 ° 3 ° becomes a 4 °;
2 ° after the 2nd, it is restored a 3 ° as follows: «3 ° for the transfers of property referred to in article 150 VI carried out with the participation of an intermediary resident tax in France, in the service of taxes responsible for recovery and within the deadlines to 1 ° of article 150 VM I;
IV. - Article 1600-0 K of the code is amended as follows: 1 ° in the I, references: 'articles 150 bis V and 150 V c' are replaced by the reference: 'article 150 VI ';
2 ° in II, references: '150 bis V to 150 V c' are replaced by the words: '150 VI 150 VK and article 150 VM.
V. - 2 article in 1761 of the same code, references: '150 bis V to 150 V e' shall be replaced by references: "VI 150 to 150 VM.
VI. - In article L. 122 - 9 of the code of the heritage, references: '150 bis V to 150 V e' shall be replaced by references: "VI 150 to 150 VK.
VII. - A decree in Council of State sets out the conditions for the application of this article. This Decree specifies the obligations on sellers, exporters or to intermediaries involved in the transaction.
VIII. - The provisions of the I to V apply to assignments and exports of precious metals, jewellery, works of art, collectibles or antiques carried out effective January 1, 2006.


Article 69 i. - After 9 ° d of article 157 of the general tax code, inserted a 9 ° sexies worded as follows: «9 ° sexies interest earned for remuneration of loans, lasting up to ten years, made for the benefit of a child, grandchild or great-grandchild, provided that the borrower uses amounts received, within six months of the conclusion of the loan the financing of the acquisition of immovable property assigned to his or her main home.
"The interests referred to in the first subparagraph are those corresponding to a loan amount not exceeding EUR 50 000. This ceiling is applicable to loans made by a lender to a borrower.
"For loans in an amount greater than EUR 50 000, these provisions apply to the share of the interest corresponding to the existing ratio between the ceiling referred to in the preceding paragraph and the amount of the loan."
II. - in the third paragraph (1 °) of the 1 of article 242 of the code, the words: 'and 9 ° c' are replaced by the words: ", 9 ° c and 9 ° sexies.
III. - The provisions of this section apply to loans made between January 1, 2006 and December 31, 2007.


Article 70 in the third paragraph of article 238 bis AB of the general code of taxes, after the words: "to the public", shall be inserted the words: 'or the employees, with the exception of their offices,'.


Article 71 i. - 2 of article 793 of the general tax code is complemented by five well written paragraphs: «7 ° succession and donation inter vivos, to a maximum of three quarters of their amount, interesting non built-up properties are not in kind from Woods and forests and who are included in natural areas defined pursuant to article L. 414 - 1 of the environment code. , provided: 'a) that the Act recording the donation or the declaration of succession is supported a certificate issued without charge by the departmental Director of agriculture and forest attesting that properties were affected are the subject of a commitment by management consistent with the objectives of conservation of these spaces;
"(b) that it contains the commitment by the heir, legatee or the donee, took to him and his successors, to apply for eighteen years to natural spaces objects of the mutation of the management guarantees consistent with the objectives of conservation of these spaces and whose content is defined by Decree.
"This exemption is not cumulable with another exemption applicable transfer rights free of charge.
"When not built-up properties, which are included in natural areas demarcated in accordance with article L. 414 - 1 of the code of the environment, State or communities and agencies listed in section 1042 of the present code, commitment is deemed definitively meets competition for a fraction of the value of the goods exempt, it is determined by the ratio between the area of property objects of the transmission and the total area of the property on which the commitment has. been subscribed. The same rule applies to mutations of enjoyment or property for the benefit of institutions or companies, for the realization of equipment, facilities or buildings of public interest, which might give rise to the establishment of an easement for public utilities in respect of the said transfer. "II. - in the first subparagraph of article 885 (H) of the same code, the word and the reference: 'and 6 °' shall be replaced by references:", 6 ° and 7 °.
III. - Article 1840 G bis of the code is amended as follows: 1 ° in the II, reference: "2 ° b" shall be replaced by references: 'to the b of 2 ° and 7 ° ';

2 ° in the IIA, the words: "of the sixth paragraph of 2 °', shall be inserted the words: «and the fifth paragraph 7 °»
IV. - In 7 ° of IV of article 1727 of the same code, the reference: "of the 2 ° b" shall be replaced by references: "of the b of 2 ° and 7 °.


Article 72. - in the second sentence of the article I 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 fluvial public domain and inland navigation, the word: 'tax', is inserted the word: ', salary.
III. - The education code is amended as follows: 1 ° in the second paragraph of article L. 213 - 3, after the word: 'tax', is inserted the word: ', salary ";
2 ° in the second sentences of the second and third paragraphs of article L. 214 - 7, after the word: 'tax', is inserted the word: ', salary.


Article 73 i. - 990 (J) of the general tax code section is repealed.
II. - in the first subparagraph of article 1133 of the same code, the amount: '75 EUR' is replaced by: "EUR 125.


Article 74 more on this article...

I. - IV of the A in article 1594-0 G of the general tax code, it is inserted after an IVA as follows: "IV bis. -An annual extension renewable of the period mentioned in the third paragraph of section 1115 may be granted, under conditions laid down by Decree, by the Director of the tax services of the location of the bare land or similar property referred to in the I within the perimeter of an area of development defined in article L. 311 - 1 of the code of urbanism and acquired by the person responsible for planning or equipment in this area. "II. - the provisions of the I come into force as from the promulgation of this Act.


Article 75 i. - IV of article 1619 of the general tax code is supplemented by a paragraph worded as follows: "the quantities of cereals to be recovered in the form of food for animal food, the farmer which them was originally delivered, are exempt from tax. ''
II. - The provisions of I shall apply from 1 January 2004.


Article 76 more on this article...

I. - a. - article 1635 d of the general tax code is supplemented by a paragraph worded as follows: "Except from tax under article 1519 B, these charges are not applicable to installations for the production of electricity using the mechanical energy of the wind in inland waters and the territorial sea."
B. - According to article 1519 of the code, is inserted two articles 1519 B and 1519 C thus written: «art.» 1519 B - is hereby established for the benefit of the Commons an annual tax on the production facilities of electricity using the mechanical energy of the wind in the internal waters or territorial sea.
"The fee is paid by the operator of the unit for the production of electricity using the mechanical energy of the wind.
"The tax is sitting on the number of megawatts installed in each unit of electricity using the mechanical energy of the wind to January 1st of the tax year. It is not due the year of commissioning of the unit.
"The rate of tax is fixed at 12 000 EUR per installed megawatt. This amount changes every year as the index value of the total gross domestic product, as it is estimated in the economic projection presented in the annex to finance of the year Bill.
"Taxable items are declared before January 1st of the tax year.
"Control, recovery, litigation, guarantees and tax penalties are governed as in land tax on the built-up properties.
«Art.» 1519 C - the proceeds of the tax on production facilities of electricity using mechanical energy of wind at Sea referred to article 1519 B is assigned to the national fund to compensate for wind energy at sea, with the exception of the levies referred to in article 1641 carried out for the benefit of the State.
«The resources of this Fund are distributed under the following conditions: "1 ° a representative of the State in the Department in which is installed the connection point with the public distribution or transmission facilities electricity network distributes one half of the proceeds of the tax relating to these facilities between the coastal towns where they are visible, taking into account the distance between the facilities of one of the points of the territory of the municipalities concerned and the» population of the latter. By way of exception, where facilities are visible from several departments, the distribution is carried out jointly by representatives of the State in the departments concerned;
«2 ° the general Council of the Department in which the point of connection to the public network of distribution or transmission facilities is installed handles the other half of the proceeds of the tax relating to these facilities, as part of a departmental Fund for maritime fishing and recreational activities.»
V. - Conditions of application of B, including the declarative obligations, rules for management of the national fund, the definition of the Commons where facilities are visible and the population chosen for these municipalities, are laid down by Decree in Council of State.
II. - I of section 1379 of the code shall be supplemented by a 7 ° as follows: "7th annual tax on electricity generation facilities using mechanical energy of the wind in the internal waters or territorial sea."
III. - a. - the II of article 1609 quinquies C of the code is amended as follows: 1 ° in the second sentence of the first subparagraph, the words: "paid by the» are replaced by the words:" related to the ";
2 ° after the first paragraph, inserted a paragraph as follows: "when the public establishment of inter-municipal co-operation decides to replace its common members for the perception of the business tax paid by businesses in a zone of economic activities and the perception of professional tax relating to installations for the production of electricity using the mechanical energy of the wind It can attach two different rates for each of these regimes. In this case, and where an installation for the production of electricity using the mechanical energy of the wind is located in an area of economic activities, the provisions of the second sentence of the first subparagraph shall apply. » ;
3 ° 2 ° bis reads as follows: "2 ° bis the provisions of III of article 1638 c shall apply in the case of incorporation of a commune or municipality in an area of economic activity or in the case of attachment of a common territory which are located installations for the production of electricity using the wind to mechanical energy public inter-municipal cooperation institution making application of the second sentence of the first subparagraph.";
4 3 ° ° is amended as follows: a) in the first paragraph, after the words: 'zone of economic activities', shall be inserted the words: "or for installations for the production of electricity using the mechanical energy of the wind."
(b) in the fourth preambular paragraph, after the words: 'zone of economic activities', shall be inserted the words: "or in connection with facilities for the production of electricity using the mechanical energy of the wind.
B. - 1 ° of the article III of the 1609 c h C of the same code, words: "the regime provided to the» are replaced by the words:" of the first sentence of the first subparagraph of» and there is added a sentence as follows: "this scheme shall apply under the same conditions when public inter-municipal cooperation establishment is application of the second sentence of the first paragraph of the article 1609 II d c." c. - the article 1638-0 bis II the same code is amended as follows: 1 ° in the first sentence of the third paragraph (1 °), the word: 'voted' shall be replaced by the words: "as well as the rate of business tax relating to installations for the production of electricity using the mechanical energy of the wind voted", the word: "peut" is replaced by the word: 'may', and the words: "professional tax zone" are replaced by the words : ' pursuant to article 1609 II d C ';
2 ° the third paragraph is supplemented by a sentence as follows: "It is same for the rate of business tax facilities for the production of electricity using the mechanical energy of the wind.";
3 ° in the fifth paragraph (2 °), the words: "out of the box' are replaced by the words: ' to tax professional tax bases other than those subject to the provisions of section 1609 II d C ';
4 ° in the second sentence of the sixth paragraph, the words: "the professional fee area" are replaced by the words: "pursuant to article 1609 II d C ';
5 ° in the seventh preambular paragraph, the words: 'are laid down outside the area' shall be replaced by the words: "applicable to tax bases other than those subject to the provisions of section 1609 II d C are fixed," and the words: 'in the zone' are replaced by the words: 'for databases subject to the provisions of article II 1609 quinquies C'.
D. - III of article 1638 c of the same code is amended as follows: 1 ° in the first paragraph, after the words: 'application is made of the provisions', shall be inserted the words: "from the first sentence of the first subparagraph" and added a sentence as follows:

"These provisions are also applicable in the event of attachment of a common territory which are located installations for the production of electricity using the mechanical energy of the wind to a public establishment of inter-municipal cooperation applying the second sentence of the first paragraph of II of the same article.";
2 ° in the second paragraph, after the words: "incorporated area", shall be inserted the words: 'or to installations for the production of electricity using the mechanical energy of the wind '.
E. - In the second paragraph I of article 1639 A bis of the same code, after the words: "the perimeter of the area", shall be inserted the words: "of economic activities.
F. - Article 1639 A ter of the code is amended as follows: 1 ° the II is amended as follows: has) in the first subparagraph, the word: 'groupings' shall be replaced by the words: 'public institutions of inter-municipal cooperation' and there is added a sentence as follows: "They are also applicable to facilities for the production of electricity using the mechanical energy of the wind to the regime provided by the II of the same article.";
(b) in paragraph 2, the word: 'groupings' shall be replaced by the words: 'public institutions of inter-municipal cooperation' and added the words: "and to facilities for the production of electricity using the mechanical energy of the wind."
(c) in the third paragraph, the words: "II of section 1609 d C» are replaced by the words:" in the first sentence of the first subparagraph of article 1609 II d C ' and there is added a sentence as follows: "this scheme shall apply under the same conditions when the public inter-municipal cooperation establishment applying the second sentence of the first paragraph of the article 1609 II d C opts for the arrangements provided for in article 1609 h. C or becomes subject to this regime. » ;
2 ° the III is amended as follows: has) in the first paragraph, the words: 'or a zone of economic activities' and the words: "or II of section 1609 d C» are deleted, and there is added a sentence as follows:" these provisions apply to public institutions of inter-communal cooperation application II of section 1609 d C. ';
(b) in the second paragraph, the reference: "II of section 1609 d C» is replaced by the reference: ' in the first sentence of the first subparagraph of article 1609 II d C ';
(c) it is added a paragraph as follows;
"The provisions of the second, third and fourth subparagraphs shall apply under the same conditions when public inter-municipal cooperation establishment is application of the second sentence of the first paragraph of the article 1609 II d c." g. - the 1 of the ter of article 1648 of the same code is amended as follows: 1 ° in the first paragraph, the reference: "II of section 1609 d C" is replaced by the reference : "in the first sentence of the first subparagraph of article 1609 II d C ';
2 ° a paragraph as follows is added: "the provisions of the first and second subparagraphs shall apply under the same conditions when public inter-municipal cooperation establishment is application of the second sentence of the first paragraph of the article 1609 II d C." IV. -The provisions of I apply effective of taxation established in respect of 2007 and III shall apply effective charges set out in the title of 2006.


Section 77 i. - The second paragraph of II of article 43 of the finance law for 2000 (No. 99) - December 30, 1999 1172 reads as follows: "this tax is payable by the operator from the authorization of creation of installation and until the decision of deletion from the list of basic nuclear installations. Starting from the calendar year following the authorization of final shutdown and decommissioning of a facility, the flat-rate taxation applicable to the installation concerned is reduced by 50%. "II. - the table of III of the same article reads: you can consult the table in OJ No. 304 of 31/12/2005 text number 2 III. -The provisions of this article shall apply from 1 January 2006.


Section 78 i. - The first paragraph of article 1647 C bis of the general code of taxes is as follows: "companies that operate ground medical transport under the conditions laid down in articles l. 6312-1 et seq. of the code of public health benefit from a rebate of 75% of the professional fee at the rate of this activity."
II. - The provisions of I apply to charges established in respect of the years 2005 and 2006. Effect of taxation established in respect of the year 2007, the abatement rate is reduced to 50%.


Article 79 in 2007, the vote primitive budgets of local and regional authorities and their groupings and four local direct taxes rates vote must take place no later than 15 April.


Article 80 the second paragraph of the article III of the 302 bis MB of the general tax code reads as follows: "the debtors whose the variable part of the fees due in respect of the years 2003, 2004 and beginning in 2005 and 2006 taxation periods is greater than 20% for the years 2003, 2004 and the taxation periods beginning in 2005 and 2006 total of amounts paid for the year 2002 in respect of the taxes imposed by the. Decrees No. 2000-1297 to no. 2000-1299 included and no. 2000-1339 to no. 2000-1344 included December 26, 2000 are allowed to charge the amount of the excess thus calculated on the amount of the tax to pay. » Article 81 on 3 of article 266 d of the customs code is supplemented by a c as follows: ' c) as fuel for electricity generation, from January 1st, 2006 and excluding the supply of gas to be used in the facilities referred to in article 266 d a.» Article 82 at the end of the first and the last sentence of the second paragraph of section 266 d (A) of the customs code , the year: "2005" is replaced by the year: '2007 ';


Section 83 in the first sentence of article 284 bis (A) of the customs code, after the words: "the lessee" shall be inserted the words: "or the subtenant.


Article 84 i. - Prices from domestic consumption tax on petroleum products laid down in table B of the 1 of article 265 of the code of customs for premium unleaded gasoline and diesel fuel are thus modified: you can consult the table in OJ No. 304 of 31/12/2005 text no. 2 II. -2 of article 265 of the penal code is thus restored: '2. A price reduction can be performed on the rates of domestic consumption tax applicable to premium gasoline resumed the identification 11 index and diesel resumed the identification index 22.
"For 2006, the amount of this reduction is 1.77 EUR per hectolitre for premium gasoline and 1.15 EUR 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 deduction of the tax rate domestic consumption fuels sold to final consumers on their territory in the double limit of the fraction of rate assigned to each region and to the territorial community of Corsica under the I of article 40 of Act No. 2005-1719 of December 30, 2005 of finance for 2006. in the matter of financial compensation to the transfers of powers to the regions and respectively 1.77 EUR per hectolitre for the premium referred to in the identification index 11 and 1.15 EUR per hectolitre for the diesel mentioned the identification index 22.
"The deliberations of the regional councils and the Corsican Assembly cannot intervene only once a year and no later than 30 November of the year preceding the entry into force of the amended tariff. They shall be notified to the Directorate-General of customs and Excise, who proceeds to the publication of the internal consumption tax rates thus modified no later than at the end of the first half of the month of December. Modified the internal consumption tax rates come into force on 1 January of the following year. » III.-a 4 is added to article 265 of the code as follows: "4 effective January 1, 2007, natural or legal persons who sell fuel under duty-paid arrangements, referred to indices of identification 11 and 22 in regions or local authorities where the domestic consumption tax rate differs from the rate when the release for consumption. : ' a) pay the differential tax amount if supported when consumption is lower;
'(b) may request repayment of the tax differential in the contrary case.
'For the payment of the differential amount of tax and the related penalties, administration des douanes et droits indirects may request a deposit. Declarative obligations of the operators concerned are established by order of the Minister in charge of the budget. "IV. the fifth paragraph of article 265 septies of the code reads as follows: 'this rebate is calculated by applying to the amount of diesel fuel used in vehicles as defined in the a and b, acquired in each region and the territorial collectivity of Corsica, the difference between 39.19 hectolitre and the rate that is applicable pursuant to section 265. "V. - the second paragraph of article 265 g of the code reads as follows:

'This rebate is calculated by applying to the volume of diesel used as fuel in vehicles used for the carriage, acquired in each region and the territorial collectivity of Corsica, the difference between 39.19 per hectolitre and the rate that is applicable pursuant to article 265'


Article 85 i. - Article 266 sexies of the code of Customs is amended as follows: 1 ° the 1 of the I reads as follows: "1. any operator of a household and similar waste storage facility, any operator of a disposal facility industrial special waste by incineration, co-incineration, storage, physico-chemical treatment or biological not exclusively used for the waste produced by the company or any person who transfers or causes to transfer industrial hazardous waste to another State in accordance with Regulation (EEC). No. 259/93 of 1 February 1993 on the supervision and control of shipments of waste at the entrance and exit of the European Community; » 2 ° le 1 of II is replaced by a 1 a 1a and a 1 b as follows: ' 1. in special industrial waste disposal facilities exclusively assigned to upgrading as material by incorporation of waste in a production process or any other process resulting in the sale of materials;
1a. Shipments of industrial waste special to another State when they are intended to be the subject of a recovery as material;
'1B. Disposal of waste exclusively assigned to asbestos; ».
II. - 1 of article 266 septies of the code is replaced by a 1 and 1 bis as follows: ' 1. the receipt of the waste by the operators referred to in article 266 I 1 e;
1a. The transfer of special industrial waste to the date shown on the consignment to the competent authorities of the country of dispatch in accordance with Regulation (EEC) No 259/93 of the Council, of 1 February 1993, supra; ».
III. - 1 of article 266 g of the code reads as follows: ' 1. the weight of wastes received or transferred to another State by operators or individuals mentioned in 1 of the article I 266 sexies;
IV. - The eighth and ninth paragraphs of article 1 266 h of the code are supplemented by the words: ", or transferred to a facility located in another State.


Article 86 in the table in article 1 266 h of the customs code, in the row corresponding to the waste received in a storage facility of waste household and similar unauthorized in the title of title I of book V of the code of the environment for such receipt, the proportion: "18.29" is replaced by the proportion: "36".


Article 87 article L. 541-10-1 of the environment code, inserted an article L. 541-10-2 worded as follows: «art.» L. 541-10-2. -Effective January 1, 2006, any person who manufactures, imports or introduced national professional electrical equipment and household electronics falling within the categories set out in annex I A and annex I B to directive 2002/96/EC of the European Parliament and of the Council of 27 January 2003 on waste electrical and electronic equipment is required to provide or contribute to the collection removal and treatment of waste electrical and electronic equipment household regardless of their date of placing on the market. In the case where the equipment are sold under the single brand of a reseller, it is required to provide or contribute to the collection, removal and treatment of waste electrical and electronic equipment in substitution of the person who manufactures, imports or introduced such equipment on the national market.
"The costs of separate collection of waste electrical equipment and household electronics supported by local and regional authorities are offset by recognised Coordinator who reverse them the equivalent fraction of the funding it receives individuals referred to in the first subparagraph. '.
' During a transitional period from 1 January 2006 and until February 13, 2011, and February 13, 2013 for some of these equipment appearing on a list established by Decree of the Ministers in charge of ecology, economy, industry and consumption, the persons mentioned in paragraph 1 as well as their buyers reveal, in addition to the price excluding tax. at the foot of invoices for the sale of all new electrical and electronic equipment household, the unit costs for the disposal of these wastes.
"The elimination of these waste selective collection is accomplished by systems to which these people contribute financially proportionate manner and who are accredited or approved by joint orders of the Ministers responsible for the economy, industry, ecology and local authorities.
"These unit costs exceed not the costs actually incurred and cannot be subject to reduction. '' Buyers reflected the same these unit costs to the final consumer and shall inform him by any means provided for in article L. 113 - 3 of the code of consumption. ' Article 88 more on this article...

I. - The first paragraph of the c of 1 of 7 ° of article 257 of the general tax code, shall be inserted after five paragraphs thus written: "constitute deliveries to self-supply of real property work on existing buildings which consist of a raised or make new:" 1 ° either the majority of foundations;
«2 ° either the majority of non Foundation determining the strength and stiffness of the work;
«3 ° or the majority of the consistency of the facades off renovation;
"4 ° is the totality of the second such work listed by Decree in Council of State, in a proportion fixed by this Decree which shall not be less than half for each of them."
II. - Article 279-0 bis of the code is amended as follows: 1 ° 2 reads as follows: ' 2. This provision is not applicable to the work carried out over a period of two years: ' a) that contribute to the production of a building within the meaning of the second to sixth paragraphs 1 of 7 section 257 ° c;
«b) at the end of which the surface floor net of existing space, plus, where appropriate, surfaces of the farm buildings referred to the d of article R. 112 - 2 of the code of urbanism, is increased by more than 10%. ';
2 ° after 2, there shall be inserted a 2 as follows: '2A. The provision referred to 1 is not applicable to the work of cleaning as well as management and maintenance of green spaces work. » ;
3 ° the 3 is amended as follows: a) the first sentence is supplemented by the words: "and do not meet the conditions referred to in 2.
(b) are added two paragraphs thus worded: "the lessee shall keep a copy of this certificate, and the bills or notes issued by companies having carried out work until 31 December of the fifth year following the execution of these works.
"The lessee is jointly held in the complement of tax payment if the statements made in the certificate prove inaccurate its done."
III. - In 9 ° of 5 of article 261 of the penal code, the reference: «fifth paragraph 1 of 7 ° of section 257 c» is replaced by the reference: "tenth paragraph c of 1 of 7 ° of article 257.
IV. - In the I of article 278 2 sexies of the same code, references: "fourth and fifth paragraphs of the 1 of 7 ° of section 257 c" are replaced with references: "ninth and tenth paragraphs of the c of 1 of 7 ° of article 257.
V. - After article L. 16 B of the tax procedures book, it is an article inserted L. 16 BA worded as follows: «art.» L. 16 BA. -The authority may request the lessee, under the conditions defined in article L. 16 A, with justifications to the work for which it has benefited from the reduced rate of tax on the added value provided for in article 279-0 bis of the general tax code. «Article 89 i. - after article 257 of the general code of taxes shall be inserted an article 257 as follows: «art.» 257 bis. -Supplies of goods, supply of services and operations referred to in 6 ° and 7 ° of article 257, carried out between liable for value added tax, are exempted from it during the transfer for consideration or free of charge, or as a contribution to a company, of a totality or part of property.
"These operations are not taken into account for the application of 2 of the 7 ° of article 257"
"The beneficiary is deemed to continue the person of the transferor, including at the rate of adjustment of the tax deducted by him, as well as, if applicable, for the application of the provisions of the e of 1 of article 266, 268 article or article 297 A» II. -5 of article 287 of the code is complemented by a c as follows: ' c) Finally, the total amount off taxes transmissions referred to in article 257 bis, enjoyed by the taxable person or he has made. ''
III. - The first paragraph of article 723 of the code is supplemented by the words: 'or in are exempt pursuant to article 257 bis '.
IV. - in IV of section 810 of the code, the words: "giving rise to payment" shall be replaced by the words: 'of buildings falling within the scope of application.

V. - in the article 1594 F d A and the first paragraph of the IA to article 1594-0 G of the same code, the words: "give rise to the payment" shall be replaced by the words: "fall within the scope of application.


Article 90 i. - Article 302 septies of the general code of taxes is amended as follows: 1 ° in the first paragraph of the I after the words: 'of which the turnover', shall be inserted the words: ", adjusted if there is place in proportion to the time during the calendar year,";
2 ° the second paragraph of II reads as follows: "these provisions are not applicable if turnover exceeds 840 000 EUR is companies whose main trade is to sell goods, objects, supplies and food to take away or eat on the spot or to provide the housing, and 260 000 EUR whether other companies.»
II. - After I ter of section II of chapter I of title II of part one of the book of tax procedures, inserted an I c as follows: 'I c. -Provisions specific to the control of those liable to pay value added tax under the simplified scheme of taxation: «art.» L. 16 d. - Operations carried out or invoiced by the liable to pay tax on the added value subject to the simplified scheme of liquidation of taxes on the turnover referred to in article 302 septies has general code taxes may be the object of a control from the beginning of the second month following their implementation or their billing, under the conditions laid down in articles L. 47 to L. 52A with the exception of articles L. 47 C and L. 50.
"When the debtor has issued or received during the controlled at least an invoice meeting the criteria referred to in article 283 of the general tax code 4, it is real normal tax regime for the year during which the billing has been established."
III. - The provisions of I and II are applicable to fiscal years beginning on or after 1 January 2006.


Article 91 read more on this article...

After 1 of section 114 of the customs code, are inserted a 1a and a 1 b as follows: 1a. Are provided for tax on added value, at their request, to provide the surety referred to in 1, persons who: ' a) meet, for the purposes of this provision, some of their accounting obligations, whose list is determined by Decree in Council of State;
"(b) and are not subject nor a registration not contested the privilege of Treasury social security, or of a procedure of reorganization or liquidation. ''
'1B. The conditions for granting and the repeal of the exemption referred to in the first subparagraph from 1 bis are laid down by Decree in Council of State. "Article 92 in b of the 2 ° of article 262 of the code Général des Impôts, the words I:"solid and liquid food products", and the words: 'gems unmounted,' shall be deleted.


Article 93 more on this article...

After article 273 f B of the general tax code, there shall be inserted an article 273 f C as follows: «art.» 273 f c.-tax value added relating to purchases, imports, intra-Community acquisitions, deliveries and services effective January 1, 2006 ceases to be excluded from the right to deduct as regards vehicles or all-terrain type containers affected exclusively to operate the ski lifts and the ski areas, therefore they have been certified by the technical lifts and guided transport service , according to conditions laid down by Decree. ' Article 94 learn more on this article...

I. - 1 of article 283 of the general tax code is supplemented by a paragraph worded as follows: "However, when the delivery of goods or the supply of services is effected by a taxable person established outside France, the fee is paid by the purchaser, recipient or customer who has an identification number to the tax on added value in France. The amount due is identified on the declaration referred to in article 287. "II. - the provisions of I are applicable as of 1 September 2006.


Article 95 learn more on this article...

I. - The a to I of article 520 of the general tax code is supplemented by four paragraphs thus written: "Notwithstanding the foregoing, the rate per hectolitre for beer produced by small independent breweries, whose alcoholic strength exceeding 2,8% vol., shall be:" 1.30 EUR per alcoholic degree for beers brewed by companies whose annual production is less than or equal to 10 000 hectolitres;
«1.56 EUR per alcoholic degree for beers brewed by companies whose annual production is more than 10 000 hectolitres and less than or equal to 50 000 hectolitres;
"1.95 EUR per alcoholic degree for beers 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 shall apply from 1 January 2006.


Article 96 i. - Article 575 E bis of the general code of taxes is amended as follows: 1 ° in the second line of the table to the I (Cigarettes), the number: "35" is replaced by: '36.5 ";
2 ° in the first paragraph of the II, the rate: '68% ' is replaced by the rate: "70%".
II. - In the first paragraph of article 568 of the same code as it follows from Act No. 2005 - 1719 of finance for 2006 on December 30, 2005, the number: «101 600» is replaced by: '106 750 '.
III. - The provisions of the I come into force on January 2, 2006.


Article 97 i. - In the sixth paragraph of article 3 of Act No. 72 - 657 of 13 July 1972 establishing measures for certain categories of traders and older craftsmen, the amounts: '9.38 EUR' and '11.39 EUR' are replaced by the amounts respectively: '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 + EUR [0,00253 [(CA/S-1 500)]].
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].


Article 98 i. - A. - the first paragraph of article 65 of the customs code is a sentence added as follows: 'the information collected may be transmitted to the paying agencies and the Interdepartmental Commission for coordination of controls.'
B. - II of article 108 of the law of finances for 1982 (No. 81) - 30 December 1981 1160 reads as follows: 'II '. -1. Agents of the Directorate-General for competition, consumption and repression of fraud can undertake the control of recipients of benefits allocated by the European Fund of orientation and EAGGF, guarantee section, as well as those liable to pay the amounts owed to it. They have for this purpose of investigative powers defined in book II of the code of consumption. The information collected may be transmitted to the paying agencies and the Interdepartmental Commission for coordination of controls.
'2. where, during the checks carried out under the conditions under laws which empower them, officials of the Directorate-General for competition, consumption and repression of fraud collect information necessary for the accomplishment of the mission of reality check and regularity of the transactions directly or indirectly part of the system of financing by the European guidance and guarantee guarantee section, by the paying agencies, the provisions of article 11 of the code of criminal procedure or those relating to the obligation of professional secrecy shall not prevent the transmission of this information to these organizations. «II. - after article L. 451-2-1 of the code of construction and housing, it is restored an article L. 451 - 3 worded as follows: «art.» L. 451-3. -The authority of the control provided for in article L. 451 - 1 can communicate to the IRS, spontaneously or upon request, which may be opposed the obligation to professional secrecy, all the information and documents collected as part of its mission. «III. - after article L. 83 A of the paper of tax procedures, it is an article inserted L. 83 B as follows: «art.» L. 83 B - agents of the Directorate-General of consumption, competition and the repression of fraud and the Directorate-General of customs and Excise can communicate spontaneously all the information and documents collected in the context of their respective missions. "IV. - in article 83 of the same book, references: 'in articles 43-7 and 43-8 of Act No. 86-1067 of 30 September 1986 on freedom of communication" are replaced by references: "1 and 2 of the I of article 6 of Act No. 2004-575 of 21 June 2004 on confidence in the digital economy.
V. - a. - in section I of chapter II of part I of the same book, it is inserted an article L. 94 worded as follows: «art.» L. 94 - civil society defined in section 1845 of the civil code are required to submit to the administration, on its request, social documents and, where appropriate, the documents accountants and other parts of revenue and expenditure they hold and relating to the activity they perform. "B. - the provisions of the A are applicable from 1 January 2006.


Article 99

I. - The general code of taxes is amended as follows: 1 ° it is inserted a section 89 which reads as follows: «art.» 89 A - the statements referred to in articles 87, 87A and 88 are transmitted to the administration as a data-processing technique by the declarant who agreed in the previous year a declaration containing at least two hundred recipients. » ;
2 ° in section 241, the words: 'and 89' shall be replaced by references: ", 89 and 89".
II. - The provisions of I apply to declarations subscribed in respect of sums paid from January 1, 2005.


Article 100 i. - A. - in 2 article 218 of the code of customs, the words: ' a gross tonnage equal or less than three tons"shall be replaced by the words:"with a hull length of less than seven metres.
B. - Article 222 of the code is supplemented by a paragraph worded as follows: "measurement of pleasure vessels whose length, within the meaning of the International Convention on tonnage measurement of ships on June 23, 1969, is less than 24 metres is not mandatory."
C. - Article 223 of the code is amended as follows: 1 ° paragraph 1 is supplemented by the words: ", on 1 January of the year concerned.
2 ° the table reads as follows: you can refer to the table in the OJ No. 304 of 31/12/2005 text number 2 d. - in the second subparagraph of article 238 of the code, the words: ' less than 20 GRT"shall be replaced by the words:"with a hull length of less than 15 metres', and the words: ' at least 20 tons gross tonnage' shall be replaced by the words : 'with a hull length of greater than or equal to 15 metres.
II. - The provisions of I shall apply from 1 January 2006.


Section 101 read more on this article...

It is inserted after the first paragraph of article 256 of the book of tax procedures, a paragraph worded as follows: "a notice of assessment is also addressed by the public accountant for the restitution of the sums, duties, taxes and charges of any kind referred to in the first subparagraph and unduly paid by the State. ''


Article 102 read more on this article...

Effective January 1, 2007, for the purposes of the provisions of article 1929 4 quater of the general code of taxes, a decree sets a threshold on the basis of the turnover of the company.


Article 103 more on this article...

The words: «centre des Impôts», 'recipe of taxes', 'main recipe of taxes', 'main recipe' and 'centre-recipe of taxes' are replaced by the words: "service tax" in all legislative provisions referring thereto and in particular: 1 ° in the general code of taxes: has) in the second paragraph of 3 of article 285 bis and in the second paragraph of section 1391 D , the words: "centre des Impôts" are replaced by the words: "service tax";
(b) in articles, 652, 655, 656, 660, 853 and 1006, in 2 ° and 3 ° of the I and in the 2 ° and 3 ° of the article II 150 VG, in 2 ° of III of article 150 VH, in the second paragraph of article 244 bis, in the second paragraph of the I and II of article 244 c A in 1 article 287, in 2 of article 650, the first and the second paragraph of section 653, in the second paragraph of the article III 806 in the I of article 885 W and in the first paragraph of section 1671 (A), the words: "the recipe of taxes" are replaced by the words: "in the service of taxes";
(c) in article 654, the words: "all tax revenues" are replaced by the words: «all services tax»;
(d) in the 1 ° of III of article 150 VH and in the second subparagraph of article 1609 VII t, the words: ' the recipe of taxes"shall be replaced by the words:"branch tax ";
(e) in article 229, in the first paragraph of article 638 A and in the fourth subparagraph of article 860, the words: "the recipe of taxes competent» are replaced by the words:"to the competent tax. "
(f) in article 230 (d), the words: "the recipe of taxes competent" are replaced by the words: 'the competent tax service ";
(g) in 1 and 3 of article 650, the words: "income taxes" are replaced by the words: 'to tax services.
(h) in the second subparagraph of article 719, the words: "the recipe" are replaced by the words: "in the service of taxes";
(i) in the second subparagraph of 2 ° of article 800, the words I: 'of income other than that"and the word: 'recipe' are respectively replaced by the words: 'of services other than taxes" and the word: 'service '.
(j) in section 857, the words: "the recipe" and the words: "recipe" are replaced respectively by the words: "service tax" and the words: "his service."
(k) in 652 and 655 articles and the (2) of article 650, the words: 'to' shall be replaced by the words: 'to ';
(l) in the second paragraph of section 653, the words: ' which' shall be replaced by the word: «to»
2 ° in article L. 257 A of the book of tax procedures, the words: ' recipe' shall be replaced by the words: "branch tax";
3 ° in the first paragraph of article L. 951 I - 12 of the labour code, in the fifth paragraph of article L. 951-- 13 and the first paragraph of article L. 952 4 of the code, the words: "the recipe of taxes competent» are replaced by the words:"to the competent tax. "
4 ° in 3 of the IX of article 5 of Act No. 91-716 of 26 July 1991 containing various economic and financial provisions, the words: "centre des Impôts" are replaced by the words: "service tax";
5 ° in the second paragraph of article 5 of Act No. 95-66 of 20 January 1995 on access to the activity of driver and the profession of operator of taxi, the words: "the recipe of taxes competent» are replaced by the words:"to the competent tax authority.


Article 104 i. - After article l. 3332-1 of the general code of territorial communities, there is inserted an article l. 3332-1-1 worded as follows: «art.» L. 3332-1-1. -Taxes and charges levied by way of role on behalf of the departments are allocated each month, at the rate of one-twelfth of the amount total, as provided for in the budget of the current year, the first instalment being paid before January 31.
"When the amount to be awarded cannot be determined as indicated above, monthly allocations are made within the limits of one twelfth of the amount of the fees and charges implemented in recovery year or, in default, the amount of the fees and planned charges to the budget of the previous year; the adjustment is carried out as soon as the amount of the fees and charges provided for in the budget of the current year is known.
"During the year, one or more twelfths can be paid in advance on the normal rate if the available funds of the Department are momentarily insufficient. The additional functions are allowed by Decree of the Minister for the budget, on the proposal of the prefect and following the opinion of the general Treasurer pays.
"Assignments can have effect of payments made during the calendar year in excess of taxes and charges for the year.
"The taxes or portions of taxes allocated to a common fund are excluded from the allocation schemes referred to in this article."
II. After article l. 4331-2 of the same code, it is inserted an article l. 4331-2-1 worded as follows: «art.» L. 4331-2-1. -Taxes and charges levied by way of role on behalf of the regions allotted monthly at the rate of one-twelfth of the amount total, as provided for in the budget of the current year, the first instalment being paid before January 31.
"When the amount to be awarded cannot be determined as indicated above, monthly allocations are made within the limits of one twelfth of the amount of the fees and charges implemented in recovery year or, in default, the amount of the fees and planned charges to the budget of the previous year; the adjustment is carried out as soon as the amount of the fees and charges provided for in the budget of the current year is known.
"During the year, one or more twelfths can be paid in advance on the normal rate if the available funds of the region are momentarily insufficient. The additional functions are allowed by Decree of the Minister for the budget, on the proposal of the prefect and following the opinion of the general Treasurer pays.
"Assignments can have effect of payments made during the calendar year in excess of taxes and charges for the year.
"The taxes or portions of taxes allocated to a common fund are excluded from the allocation schemes referred to in this article."


Article 105 i. - in the second sentence of the second paragraph I of article 1465 of the general code of taxes, after the word: 'craft', shall be inserted the words: 'or professional '.
II. - in 1 of IV of article 2 of Act No. 2005-157 of 23 February 2005 on the development of rural territories, the words: 'or craft' shall be replaced by the words: ", handicraft or professional within the meaning of article 92 of the general code of taxes 1.
III. - In the first sentence of the b 2 of II of section 1609 h BA of the general tax code, the reference: 'in the III"shall be replaced by references:" III and IV.


Article 106 more on this article...


I. - 2 ° of the I of article 31 of the general tax code is supplemented by a c d as follows: "c. d. The restoration work and major maintenance carried out on natural spaces mentioned in article L. 414 - 1 of the code of the environment to maintain them in good ecological and landscape condition who received the consent of the competent administrative authority. "II. - a decree specifies the conditions for the application of this article. It sets including declarative obligations and the terms of issue of the prior agreement.
III. - The provisions of the I are applicable from the tax revenues of the year 2006.


Section 107 d of 4 ° of article 44 d-0 A of the general tax code is supplemented by the words: ", or by a company called herself young innovative enterprise realizing projects of research and development.


Article 108 more on this article...

I. - after article 244 c M of the general code of taxes, it is inserted a section 244 c N as follows: «art.» 244 c n. - i. - companies imposed according to their actual profit or exempt pursuant to articles 44 sexies, 44 sexies has, 44 g, 44 decies and 44 undecies employing reservists employees who have subscribed a commitment to serve in the operational reserve in respect of articles 8 and 9 of law No. 99-894 of 22 October 1999 on the organisation of the military reserve and the defence service can benefit from a tax credit.
"This tax credit is equal to 25% of the difference between: 'a) the amount of the gross daily wage of an employee paid by the employer during the operations reserve taking off holidays, weekly rest and days off, which notice is less than one month or causing a lack combined the employee more than five days;"
«b) and the daily gross remuneration received in respect of reserve operations mentioned in the a. «» II. - For the purposes of the I, the daily gross remuneration received in respect of the operations of reserve includes the salaries and wages to the reservist and all allowances or complement of balance received as such.
"III. - the amount of the gross daily wage referred to in a of the I can open right to the tax credit within the limit of 200 per employee.
"IV. - public grants received by companies for right opening expenses for the tax credit are deducted bases of calculating this credit.
"V. - the tax credit is capped for each company, including partnerships, to 30,000. This ceiling is assessed taking into account the portion of the tax credit corresponding to the shares of the associates of the persons referred to in articles 8, 238 companies bis L 239 ter and 239 c has or groups referred to in articles b 238, 239 c, 239 c B, 239 c C and 239 d. When these companies or groups are not subject to corporate income tax, the tax credit can be used by the shareholders in proportion to their rights in these societies or groups, provided that they are liable to pay tax on companies or individuals involved in the operation within the meaning of 1 I of article 156 bis °. «II. - after article 199 ter L of the same code, it is inserted an article 199 ter M as follows: «art.» 199 ter M. - the tax credit defined in article 244 c N shall be charged against the income tax payable by the taxpayer in respect of the year in which the expenditure defined in article 244 c I a N were exposed. If the amount of the tax credit exceeds the tax payable in respect of that year, the excess is rendered. «III. - after article 220 N of the same code, inserted a 220 O article worded as follows: «art.» 220 w - Tax defined in article 244 c credit N is charged on the tax payable by the company in respect of the years during which the expenditure defined in article 244 c I a N were exposed. If the amount of the tax credit exceeds the tax payable in respect of that year, the excess is rendered. "IV. - 1 of article 223 O of the same code is supplemented by an o as follows: ' o) tax credits generated by each company of the group in accordance with article 244 c N; the provisions of article 220 O apply the sum of these tax credits. "V. - a Decree lays down the conditions for the application of the I-IV, and in particular the declarative obligations on the undertakings concerned.
VI. - The provisions of the I to IV apply to expenses incurred between 1 January 2006 and 31 December 2007.


Article 109 more on this article...

I. - Section 220 sexies of the general code of taxes is as follows: «art.» 220 sexies. -I. - film production companies and audiovisual production companies subject to the tax on companies that assume delegated production companies functions can benefit from a tax credit in respect of the production expenditure referred to in the corresponding III to operations carried out for works cinematographic long-term or audiovisual works approved.
"The benefit of the tax credit is subject to compliance by the delegated production companies, of social legislation. It can especially be granted delegated production companies who use employment contracts referred to 3 ° of article L. 122-1-1 of the labour code to fill jobs that are not directly related to the production of a specific work.
«II. - 1.» Cinematographic or audiovisual works mentioned in the I belong to genres of fiction, documentary and animation. These works must meet the following conditions: 'a) being made entirely or principally in French or in a regional language in use in France;
«b) be eligible for the support for cinematographic or audiovisual production;
'c) being carried out mainly on the french territory. A decree determines the modalities according to which the compliance with this condition is checked as well as the conditions and limitations under which it can be derogated for artistic reasons justified;
"d) contribute to the development of cinematographic and audiovisual creation French and European as well as its diversity. ''
«2. are not eligible for the tax I mentioned in credit: ' a) cinematographic or audiovisual works pornographic or inciting violence;
«b) cinematographic or audiovisual works that can be used for advertising purposes;
'c) information programs, the debates on current affairs and sports, varieties or games;
"(d) any document or audiovisual program without that incidentally of the elements of original creation.".
'3. the documentary audiovisual works may benefit from the tax credit when the amount of the eligible expenditure mentioned in III is greater than or equal to 2 333 per minute produced.
«III. - 1.» The tax credit, calculated in respect of each fiscal year, is equal to 20% of the total amount of the following expenditures in France: ' a) the remuneration paid to the authors listed in article L. 113 - 7 of the code of intellectual property in the form of advances credited to the revenues of exploitation of works, and related social charges;
"(b) the remuneration paid to performers under article L. 212 - 4 same code, by reference to each of them, the minimum remuneration laid down by conventions and collective agreements between organizations of employees and employers of the profession, and the related social charges;
'c) salaries paid to personnel of the realization and production, and related social charges;
"d) expenses related to the industries use techniques and other providers of cinematographic and audiovisual creation. ''
«2. authors, performers and the realization and production personnel mentioned in the 1 must be of French nationality or nationals of a Member State of the European Community, of a State party to the European economic area agreement, a State party to the European convention on transfrontier television of the Council of Europe of a State party to the European convention on cinematographic co-production of the Council of Europe or of a European third country with which the European Community. has concluded agreements relating to the audiovisual sector. Aliens, other than the aforementioned European nationals, having the quality of french residents are assimilated to french citizens.
'3. for the calculation of the tax credit, the base of eligible expenditure is capped at 80% of the production budget of the work, and in the case of international co-production, to 80% of the part managed by the french co-producer.
"IV. - the expenses mentioned in III confer entitlement to the tax credit as of the date of receipt by the Director general of the Centre national de la Cinématographie, an application for provisional approval. ''
"The provisional approval is issued by the Director general of the Centre national de la cinématographie after selection of works by a Committee of experts. This approval certifies that works meet the conditions laid down in the II.
«V. - non-refundable subsidies received by companies and directly affected to the expenditure referred to the III are deducted bases for the calculation of the tax credit.
«VI. - 1.» The sum of tax credits calculated in respect of a same cinematographic work may not exceed EUR 1 million.

' 2. the sum of tax credits calculated in respect of the same audiovisual work may not exceed 1 150 EUR per minute produced and delivered to a work of fiction or documentary and 1 200 EUR per minute produced and delivered to a work of animation. ''
'3. in the case of a delegated co-production, tax credit is granted to each of the production companies proportionally to its share in expenditure incurred.
' 4. when a cinematographic and audiovisual work are made simultaneously from technical and artistic elements common, mentioned in III common costs for the production of these two works may be eligible only in respect of a single tax credit. '' The expenses mentioned in III which are not common in the production of these two works give entitlement to a tax credit under the conditions laid down in this article.
'VII. - tax credits for the production of a cinematographic or audiovisual work may not have to increase the total amount of public aid granted to more than 50% of the production budget. This threshold is increased to 60% for cinematographic or audiovisual works difficult and low budget defined by Decree.
'VIII. - a decree fixed the conditions for the application of this article.'
II. - The third paragraph of article 220 F of the code is replaced by two paragraphs thus worded: "the part of the tax credit obtained in respect of the expenses mentioned in 1 III of article 220 sexies subject to a repayment in the event of refusal of accreditation provisionally within six months following receipt of the request by the Director of the Centre national de la cinématographie.»
"The share of the tax credit obtained under the expenditure referred to above had not received, within a maximum period of eight months from the issuance of the visa for cinematographic works or the date of their completion defined by decree for audiovisual works, the approval operating final of the Director general of the Centre national de la cinématographie attesting that the cinematographic or audiovisual work has met the requirements referred to in article 220 II sexies investigated also. of a payout. This approval is issued under conditions laid down by Decree. "III. - the provisions of this article shall apply to the expenditure incurred for the production of cinematographic or audiovisual works for which the application for provisional approval is filed by the delegated production company as of January 1, 2006.


Article 110 more on this article...

I. - Article 200 d of the general tax code is amended as follows: a. - I is amended as follows: 1 ° the first subparagraph is amended as follows: a) the first sentence reads as follows: "taxpayers who have their tax domicile in France within the meaning of article 4 (b) can take advantage of a tax credit amounting to 2,000 in expenses paid to acquire new or for the first subscription of a lease with option to purchase or. rental agreed for a period of at least two years of a land motor vehicle, whose the conduct requires possession of a driver's licence referred to in article L. 223 - 1 of code of the road and which works exclusively or not using liquefied petroleum gas, electrical energy or natural gas vehicle, as this vehicle emits less than 140 grams of carbon dioxide per kilometre. » ;
(b) in the last sentence, the words: "authorised operators and" are replaced by the words: "empowered professionals."
2 ° in the second paragraph, the amount: «2 300» is replaced by: «3 000» and the date: '1 January 1992' is replaced by: '1 January 1997 '.
B. - In the first sentence of III, the reference: '200' is replaced by: '200 bis.
II. - The provisions of the I apply to acquisition, rental and transformation expenses paid until December 31, 2009, as well as the destruction of motor vehicles have occurred up to that date.


Article 111 [provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2005-531 December 29, 2005 DC.]


Article 112 i. - 945 and 946 of the general tax code sections are repealed.
II. - Ordinance No. 96-50 dated January 24, 1996 relating to the repayment of the social debt is thus amended: 1 ° in the first sentence of the first paragraph of article 18, the words III: "a fraction" shall be replaced by the words: 'all' and the second sentence of the same paragraph is deleted;
2 ° article 19 is amended as follows: has) references: 'articles 14 to 18' shall be replaced by references: "articles 14 to 17 and the I and II of article 18 ';
(b) it is added a paragraph worded as follows: 'the contribution rate established in III of article 18 is fixed at 3%.'
III. - The provisions of I are applicable from 1 May 2006 and the provisions of the II are applicable from 1 January 2006.


Article 113 i. - the word: 'exceptional', the end of the 2 ° of article 995 of the general tax code reads as follows: "other than those of item 1087, the duty exemption; stamp and registration".
II. - The last paragraph of section 999 of the same code is deleted.


Article 114 the I of article 1 of Act No. 93-915 of 19 July 1993 on the extension of the benefit of the quality of ward of the Nation and amending the code of military invalidity pensions and the war victims is complemented by a 5 ° as follows: «5 ° of health professionals who have died as a result of voluntary homicide against them. , by patients, in the exercise of their functions. "B. - other measures Article 115 the first sentence of the first paragraph of article 78 of the amending finance law for 2001 (No. 2001) - 1276 of 28 December 2001 is worded as follows: «The trading account no. 904-05"the Navy shipbuilding, opened by section 81 of the Act, 1968 (No. 67) finance - 1114 of 21 December 1967, is closed at December 31 of the sixth year following the enactment of this Act.»


Article 116 the I of article 41 of the amending finance law for 1997 (No. 97) - 1239 of 29 December 1997 is amended as follows: 1 ° in the first paragraph, the words: ', until 31 December 2005 "shall be deleted;
2 ° the twelfth preambular paragraph is deleted.


Article 117 the debt on behalf of the Fund for financing of social benefits for the self-employed agricultural by Caisse centrale of social mutuality agricultural, in the form of openings of short-term loans granted, through convention, with banking institutions, is transferred to the State, no later than December 31, 2005, within the limits of 2 500 000 000.
This transfer carries full substitution of debtor and substitution law pure and simple of the State in the whole of the rights and obligations of Caisse centrale de la Mutualité social agriculture in respect of the transferred convention and within the limit of the amount indicated in the preceding paragraph. This substitution of debtor takes full extinction of corresponding claims for the benefits of non-agricultural employees Fund.


Article 118 the compensation by the international fund for compensation of 1992 for damage due to pollution by hydrocarbons (IOPC) of the damage suffered by third parties, other than the State, following the sinking of the Prestige, can be done from the claims held by the State on this Fund for the damages he has suffered also in respect of the same accident.


Article 119 more on this article...

The State guarantee is granted to the Caisse française de industrial development for a maximum amount of risks covered by the State of 900 million euros. The State guarantee can be granted to guaranties and pre-financing granted by financial institutions to companies in the sector of shipbuilding for the realization of civil shipbuilding operations whose selling price is higher than EUR 40 million.
This guarantee is issued sureties or pre-financing incurred before December 31, 2010. It is paid at a rate higher than that of the market.
Beneficiary companies must comply with a minimum ratio of capital on financial commitments. The conditions and criteria to be met by the beneficiary undertakings will be defined by a decree in Council of State.


Article 120 of the State guarantee may be granted to the loan contract by the interprofessional Council of Bordeaux wine for the financing of supplementary premium for the grubbing-up of vines. This warranty may cover the principal and interest for a maximum principal amount of EUR 60 million.


Section 121 of the State guarantee may be granted to the loan contract by the umbrella organisation of the Beaujolais region for the financing of supplementary premium for the grubbing-up of vines. This warranty may cover the principal and interest for a maximum principal amount of EUR 5 million.


Article 122 more on this article...


I. - The heads of operation or business referred to in article L. 722 - 4 of the rural code and agricultural cooperatives carrying on in Corsica at the time of the enactment of this Act and former incumbent operators on the same date of the planned pension in article L. 732 - may 18 of the same code, when they are liable to pay contributions and contributions laid down at the II in the title of their periods of activity prior to January 1, 2005 receive aid from the State, within the limit of 50% of the total amount of the sums due.
II. - For the determination of the total amount of planned amounts due to the I ' are taken into account:-on the one hand, legal regimes of basic and supplementary contributions compulsory social protection as well as the generalized social contribution provided for in article L. 136 - 4 of the code of social security and the contribution to the repayment of the social debt laid down in article 14 of Ordinance No. 96-50 dated January 24, 1996 relating to the repayment of the social debt due by the persons referred to in the I for themselves and members of their families;
-on the other hand, the employer social security contributions due to statutory schemes of agricultural social security in respect of the employment of employees.
III. - Within the period of one year following the enactment of this Act, the Director of the social agricultural mutual fund, in association with other insurers referred to in articles L. 731 - 30 and L. 752 - 13 of the rural code, address to each debtor a proposal for a social debt plan. The debt plan including the cancellation of penalties and increases delay is signed by the debtor within the period of two months following receipt and is subject to the approval of the representative of the State in the territorial collectivity of Corsica. An order fixes, as necessary, the procedure implemented for administrative approval of individual plans of social debt.
IV. - The benefit of aid and cancellation provided for in the I and III is subject to each applicant in respect of the following cumulative conditions: 1 ° proof, when debt social purpose of the State aid exceeds EUR 10 000, the viability of the holding or the company by an external audit.
2. authorize the State to be subrogated in the payment of social security contributions to the Fund of agricultural social mutuality of Corsica;
3 ° give to fund agricultural social mutuality of Corsica claims relating to European direct premiums granted to farmers. This warranty is limited to the refund annuity;
4 ° be paid to the Fund of agricultural social mutuality of Corsica of 50% of the debt referred to in II the following manner:-a payment at the signing of the plan under the III to 5% of the debt for the contributions and contributions referred to in II, prior to January 1, 2005.
- and the balance of 45% of this debt in whole or part by a supplementary payment and the rest through a plan of payments granted by the Fund over a period of up to seven years. Payments and maturities are affected, first, referred to in II contributions which cannot be supported by the State;
5 ° be discharged on the working part of the social security contributions as well as contributions on wages covered by using, where appropriate, by a schedule of payments does not exceed three years from the date of approval of the social debt plan;
6 ° being to update of contributions and social contributions relating to periods of activity subsequent to December 31, 2004 or meet deadlines of a plan of payments when the Fund of agricultural social mutuality of Corsica gave sprawl over a period not exceeding three years.
V. - For the purposes of agricultural I and III, the conclusion of a schedule for payment of the debt with the Fund of social mutuality causes the suspension of civil and criminal proceedings and the suspension of the calculation of surcharges and penalties for delay.
VI. - Aid in respect of arrangements to the deleveraging of persons repatriated, resettled in a self-employed occupation, is deducted from the amount of the aid provided for in the I.
VII. - The Board of Directors of the caisse's agricultural social mutuality of Corsica is authorized to admit written off debts of contributions to social security benefits and taxes and affected indus, main and accessory, statute-barred before January 1, 2005. Pension insurance contributions are nevertheless postponed agricultural employees accounts.
VIII. - Third-party organizations contracted a management agreement providing for the recovery by the Fund of agricultural social mutuality of Corsica's claims against the persons mentioned in the I are allowed to put 50% of amounts due, excluding the working part of contributions, in respect of periods prior to January 1, 2005. This discount is on the date of payment of the balance of the debt that can be paid in the form of schedule of payments. For the calculation of the number of points of pension complementary or supplementary of the employees concerned or for the rights to unemployment insurance, contributions whose organizations have renounced to the recovery are nevertheless carried over to the accounts of the persons concerned.
The aid provided for in the I is not applicable to amounts due to third party organizations contracted a management agreement with the Fund of agricultural social mutuality of Corsica.
IX. - The provisions of this section I do not apply:-to the debtor which falls under the procedures established by Book VI of the code of commerce and by the equipment recovery and liquidation of Act No. 88 - 1202 dated December 30, 1988 on the adaptation of the farm to its economic and social environment;
-for the aid of contributions on wages, the debtor who has benefited from the framework laid down in article 52 of Act No. 2002 - 92 of 22 January 2002 on Corsica;
-for the help to the contributions of non-agricultural employees, the debtor having benefited from support of contributions funded the annex budget for agricultural social benefits in respect of the specific envelope delegated in 2001.
X. - To ensure sustainability of the holding or the farm and the subsequent premium payment, the Board of Directors of the caisse de Mutualité agricole Corsica social may decide to admit written off due to their age, claims contributions social security, Indus benefits and taxes and duties assigned, principal and accessory, due in respect of periods prior to January 1, 1996, by persons holding a social debt reduction plan in the conditions laid down in the I to IX. The abandonment of claims applies to contributions on wages or to the working part of the statutory social security contributions which remain due and can be paid by means of a schedule of payments of a maximum duration of three years.
When writing admission was decided, the debt subject to the debtor plan focuses on the social debt later in fiscal 1995. Periods in respect of which the abandonment of claims involved are not taken into account for the calculation of benefits apart from pension insurance premiums that are carried in the accounts of agricultural wage-earners. This abandonment of claims takes effect when the conditions laid down in IV have been met.


Section 123 the last paragraph of article L. 2333-27 of the general code of local authorities is as follows: 'Where a public establishment of inter-municipal cooperation with competence in economic development is composed of at least a commune in mountain mentioned in article L. 2333-26, all common members may donate to this public institution all or part of the fee they charge.'


Article 124 read more on this article...

Are downgraded from the public domain and transferred in full ownership to the public establishment of insertion of defence Crown lands built-up or undeveloped which list is set by Decree.
The public establishment of insertion of defence is authorized for the purposes of the fulfilment of its mission, and to facilitate the implementation in the best conditions of rehabilitation and construction operations necessary, transfer them or bring them in society. Acts of alienation or contribution will include clauses to preserve the continuity of the public service.
The transfer of property for the benefit of the public establishment of insertion of defence operates free of charge and does not give rise to any compensation or levying of duties or taxes or no payment of wages or fees for the benefit of agents of the State.


Article 125 i. - The first paragraph of article l. 1311-2 of the general code of local authorities is supplemented by the words: "or, until December 31, 2010, linked 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, there shall be inserted a paragraph worded as follows: "Until December 31, 2010, councils can build, including dependencies of their public domain, purchase or renovate buildings intended to be placed at the disposal of the departmental fire and rescue services."


Article 126 the II of article 130 of the Amendment No. 2004-1485 of 30 December 2004 Finance Act for 2004 is repealed.


Article 127

Subject to the decisions of justice in force of res judicata and the ongoing proceedings at the date of 7 December 2005, officials of the Ministry of equipment covered by the regulation of 14 May 1973 governing pavement and incumbent of the central bridges laboratory personnel and technical equipment study centres are deemed have been paid since their commitment on the basis of practical wages in trade and industry for the purposes of the provisions relating to the residence allowance and the integration of a part of it in the treatment. Regulation of 14 May 1973 is validated as its legality would be questioned on the basis of the incompetence of the author of this Act.


Article 128 i. - This Government, in the form of General annexes to the draft Finance Act of the year, cross-cutting policy documents relating to interdepartmental policies whose purpose for programs not belonging to a single mission. These documents, for each relevant policy, develop strategy implementation, credits, targets and indicators are competing. They also contain a detailed presentation of the financial effort by the State to these policies, as well as mis devices in place for the coming year, the current year and the previous year.
These documents are related to the following policies: 1 ° External Action of the State;
2 ° French development policy;
3 ° road safety;
(4) civil security;
5 ° higher education;
(6) social inclusion;
7 ° overseas;
8 ° city.
II. - The financial relations between the France and the European Union are subject to a detailed presentation in a General Annex to finance of the year entitled Bill: 'Financial Relations with the European Union'.
III. - 1. Are hereby repealed: 1 ° article 85 of the law of finances for 1969 (No. 68) - 1172 December 27, 1968;
2 ° section 107 of the Act, 1983 (No. 82) finance - 1126 December 29, 1982;
3 ° article 102 of the law of finances for 1987 (No. 86) - 1317 of December 30, 1986;
4 ° article 115 of the law of finance for 1990 (December 29, 1989 No. 89-935).
(5) article 96 of the finance law for 2001 (No. 2000) - 1352 of 30 December 2000.
2. the second paragraph of article 53 of the Act III No. 86-1067 of 30 September 1986 on freedom of communication is deleted and article 53-1 of the Act is repealed.


Article 129 i. - The Government joined the Finance of the year Bill a General Annex with strategic choices and objectives of national policies of research and higher education courses analysing modalities and instruments for their implementation and measuring the results.
This annex reflects the participation of the France for the construction of the European area of research and higher education and highlights, by comparison with the results of the main foreign countries, the place of the France in international competition.
It shows respectively contribution to national research effort by the State, other public administrations, corporations and other institutional sectors. It presents the national supply of higher education courses, as well as its modalities of organization and operation.
II. - Are repealed: 1 ° article 4 of Act No. 82 - 610 15 July 1982 orientation and programming for research and technological development of the France;
2 ° article 113 of the finance law for 1998 (No. 97) - 1269 dated December 30, 1997.


Article 130 the penultimate paragraph II of article 1 of Act No. 2004-809 of 13 August 2004 on local responsibilities and freedoms reads as follows: "when a regional economic development plan is adopted by the region, it is competent, by delegation of the State, to assign all or part of the aid that it is implementing to the benefit of companies and which are the subject of a decentralized management. An agreement between the State, the region and, where appropriate, other communities or their groupings, defines the objectives of this experiment, the aid concerned, as well as the financial means implemented by each of the parties. It may lay down conditions for granting the different aid of those in force nationally. "States statutory ANNEXES É T A T A (Art. 10 of the Act) array of ways and means applicable to the budget of 2005 i. - GENERAL (in thousands of euros) BUDGET you can consult the table in OJ No 304 of 31/12/2005 text no. 2 II. -BUDGETS schedules (in thousands of euros) you can refer to the table in OJ No 304 of 31/12/2005 text number 2 III. -ACCOUNTS of assignment special (in euros) you can refer to the table in OJ No 304 of 31/12/2005 text number 2 IV. -ACCOUNTS of Treasury advances (in euros) you can refer to the table in OJ No. 304 of 31/12/2005 text number 2 É T A T B (Art. 11 of the law) distribution, by title and Department, appropriations in respect of recurrent expenditures of civilian (in EUR) services you can consult the table in OJ No. 304 of 31 / 12 / 2005 text number 2 É T A T B (Art. 12 of the law) distribution by title and by Department, credits cancelled at the ordinary expenses of the civil services (in euros) you can refer to the table in OJ No. 304 of 31/12/2005 text number 2 E T A T C (Art. 13 of the law) distribution, by title and Department program authorizations and payment appropriations in respect of capital expenditures of the civil services (in euros) you can refer to the table in the OJ
No. 304 of 31/12/2005 text number 2 E T A T C (Art. 14 of the law) distribution, by title and by Department, program authorizations and payment appropriations cancelled in respect of the civil services (in euros) capital expenditures you can consult the table in OJ No 304 of 31/12/2005 text number 2 this Act will be run as a law of the State.

Done at 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 delegate to the budget and the reform of the State, the Government's spokesman, Jean-François Copé (1) Law No. 2005-1720.
-Preparatory work: National Assembly: Bill No. 2700;
Report of Mr. Gilles Carrez, general rapporteur, on behalf of the Committee on finance, 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 by Mr Philippe Marini, rapporteur general, on behalf of the Committee on finance, no. 129 (2005-2006);
Discussion on 19 and 20 December 2005 and adoption on 20 December 2005.
National Assembly: Bill No. 2700;
Report of Mr. Gilles Carrez, on behalf of the joint mixed commission, no. 2772;
Discussion and adoption on December 22, 2005.
Senate: Report of Mr. Philippe Marini, on behalf of the joint mixed commission, no. 151 (2005-2006);
Discussion and adoption on December 22, 2005.
-Constitutional Council: Decision No. 2005-531 December 29, 2005 DC published in the Official Journal of that day.

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