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Amending Finance Law For 2002 (No. 2002 - 1576 Of 30 December 2002)

Original Language Title: Loi de finances rectificative pour 2002 (n° 2002-1576 du 30 décembre 2002)

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Summary

This Corrigendum Finance Act, the second budget collective for 2002, takes into account a slight increase in the public deficit compared to the forecast for July. (in French) the transfer of tax to the Agency (in French) Amendment: general tax code: articles 6, 39, 44 octies, 80 septies, 81, 150-0 A, 150-0 D, 150 B, 156, 163-0 A, 175, 193 ter, 194, 196, 196 B, 197, 199 quater D, 199 quater F, 199 sexies, 199 septies, 200 quarter, 200 sexies, 209, 209-0 A, 2009-0vic B, 220 septies, 231 ter, 234 duches Sections L16 B, L38, L80 F, L81, L98 A, L102 B, L104, L105, L283 A, L283 B. Amendment: Post and Telecommunications Code: L33-1, Penal Code: Article 133-4, Customs Code: Articles 157, 265, 265 bis A, 265 octies, 266 Amendment: Law No. 92-1376 of 30 December 1992: Article 71, Law No. 84-1208 of 29 December 1984: Article 30, Law No. 99-1173 of 30 December 1999: Article 47, Law No. 90-1169 of 29 December 1990: Article 68. Amendment: Order No. 58-1374 of 30 December 1958: Article 164, Law of 10 August 1922: Article 3, Law No. 86-1290 of 23 December 1986: Article 73, Law No. 59- 869 of 22 July 1959: Article 1, Law No. 94-488 of 11 June 1994: Articles 7 and 9, Law No. 2002-73 of 17 January 2002: Article 75, Law No. 86-1067 of 30 September 1986: Article 30-641 Repeal: Act No. 2001-7 of 4 January 2001. Repeal of Decrees No. 2000-1297, 2000-1298, 2000-1299, 2000-1339, 2000-1340, 2000-1341, 2000-1342, 2000-1343 and 2000-1344 of 26 December 2000.

Keywords

ECONOMIE , FINANCE , BUDGETARY COLLECTION 2002 , LFR 2002 , SUPPRESSION , TAXE PARAFISCALE , ANDA , HARKI , PENSION , ANCIEN COMBATTANT , UNION FRANCAISE , COLONIA , FRANCE TELECOM , DETTE , LIBAN

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JORF n°0304 of 31 December 2002 page 22070
text No. 2



Corrigendum Finance Act, 2002 (No. 2002-1576 of 30 December 2002)

NOR: ECOX0200157L ELI: https://www.legifrance.gouv.fr/eli/loi/2002/12/30/ECOX0200157L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2002/12/30/2002-1576/jo/texte


The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:

  • PART I GENERAL CONDITIONS OF THE FINANCIAL EQUILIBRE Article 1


    I. - Effective January 1, 2003, the management and liquidation of transactions related to the implementation of the special liability of the Treasury's higher accountants in the context of the savings collection activity carried out by them until December 31, 2001 is ensured by the State. To this end, the rights and obligations related to this responsibility, as well as the funds and deposits of guarantees established as at 31 December 2002 for its coverage, are transferred to the State at that date.
    II. - The liquidation of the transactions provided for in I shall be effected after the implementation of the guarantees entered into with the insurances by the higher accountants and after they are taken over by the latter, if any, of a fraction of the sums due, under conditions defined by decree.
    III. - Revenues and expenses related to this liquidation are charged on the trade account No. 904-14 "Disposal of State public institutions and para-administrative or professional bodies and various liquidations".

    Article 2


    The adjustment of revenues as a result of the revised assessments in statement A annexed to this Act and the additional expenses of the State budget for 2002 shall be determined as follows:


    (In millions of euros)


    You can see the table in the OJ
    n° of 31/12/2002 page 22070 to 22100


  • PART II OF SPECIAL SERVICES AND PROVISIONS
    • PART I: PROVISIONS APPLICABLE TO THE YEAR 2002


      I. - DEFINITIONAL OPENATIONS
      A. - General budget

      Article 3


      It is open to Ministers, under the regular expenditure of civil services for 2002, additional appropriations totalling EUR 3,188,851,390, in accordance with the distribution by title and department set out in statement B annexed to this Act.

      Article 4


      The amount of $1,461,681,773 is cancelled for the regular expenditures of civilian services for 2002, in accordance with the distribution by title and department set out in statement B annexed to this Act.

      Article 5


      It is open to Ministers, under the capital expenditures of civil services for 2002, additional program authorizations and payment credits, respectively, amounting to the sums of 1,567,097,280 EUR and 185,593,044 EUR, in accordance with the distribution by title and by department set out in statement C annexed to this Act.

      Article 6


      Program authorities and payment credits are cancelled, for the capital expenditures of the civil services for 2002, respectively, for the amounts of 882 047 047 EUR and 707 835 047 EUR, in accordance with the distribution by title and by department set out in statement C annexed to this Act.

      Article 7


      It is open to the Minister of Defence, for the regular expenditures of military services for 2002, credits amounting to EUR 88,100,000.

      Article 8


      It is open to the Minister of Defence, in respect of the capital expenditures of military services for 2002, program authorizations and additional appropriations, respectively, amounting to EUR 466,560 000 and EUR 210,560,000.

      Article 9


      It is cancelled, for the capital expenditures of military services for 2002, payment credits amounting to EUR 321,000.


      B. - Final transactions
      trust accounts

      Article 10


      In the last paragraph of Article 71 of the Financial Law for 1993 (No. 92-1376 of 30 December 1992), the words ", within the limit of 1.24 billion euros" are replaced by the words "and in 2003, within the limit of a cumulative amount of 1.6 billion euros".


      II. - TEMPERATORY OPERATIONS

      Article 11


      It is open to the Minister of Economy, Finance and Industry, for the expenses of the advance account no. 903-54 "Advance on the amount of tax returned to departments, municipalities, institutions and various agencies", an appropriation of EUR 1,486,000.

      Article 12


      I. - It is open to the Minister of Economy, Finance and Industry for the expenses of the loan account 903-17 "Treasury loans to foreign states for the consolidation of debts to France", a credit of 594,740,000 EUR.
      II. - It is open to the Minister of Economy, Finance and Industry, for the expenses of the loan account 903-05 "Economic and Social Development Fund Loans", a credit of EUR 5,000 000.


      III. - OTHER PROVISIONS

      Article 13


      The appropriations approved by Decree No. 2002-1334 of 8 November 2002 are ratified as a advance.

      Article 14


      Is added to statement F, annexed to the Financial Law for 2002 (No. 2001-1275 of 28 December 2001), Chapter 08 "Payments to the Retirement Reserve Fund" of the special assignment account No. 902-24 "Account for the assignment of proceeds of transfers of securities, shares and corporate rights".

    • PART II: PERMANENT PROVISIONS


      I. - ACTION CONCERNING FISCALITY

      Article 15 Learn more about this article...


      I. - The general tax code is amended as follows:
      A. - Article 259 B is supplemented by an 11° and 12° as follows:
      "11° Broadcasting and television services;
      "12° Services provided electronically by decree. »
      B. - In the first paragraph of section 259 C, after the words: "the place of benefits referred to in section 259 B" are inserted the words: ", except those referred to in the 12°,".
      C. - After article 259 C, it is inserted an article 259 D:
      "Art. 259 D. - The place of the services provided by electronic means referred to in the 12th of section 259 B is deemed to be located in France, when they are carried out in favour of non-subscribed persons who are established, have their habitual domicile or residence in France by a person who has established the seat of its economic activity or has a permanent establishment from which the service is provided outside the European Community, or who, in the absence of a permanent residence of a »

      D. - After article 298 sexdecies E, it is inserted an article 298 sexdecies F as follows:
      "Art. 298 sexdecies F. - 1. Any non-established condition in the European Community that provides electronic services as referred to in the 12th of Article 259 B to a non-subscribed person who is established in a Member State of the European Community, has his domicile or habitual residence, may avail himself of the special regime set out in this Article. This special regime is applicable to all of these services provided in the European Community.
      "It is considered to be an unestablished subject in the European Community that has not established the seat of its economic activity and does not have a permanent establishment in the territory of the European Community and is not required to be identified with the value added tax for other purposes.
      “2. It shall inform the administration of the time when it begins its taxable activity, ceases or amends it to the extent that it is no longer able to avail itself of this special regime. It shall communicate this information and notify the administration of any electronic changes under the conditions set by order.
      “3. The administration assigns and transmits to it electronically an individual identification number whose terms are fixed by decree.
      “4. The administration removes the identification register in the following cases:
      "a. If it notifies that it no longer provides electronic services;
      “b. Or if the administration may assume, by other means, that its taxable activities have ended;
      "c. Or if it no longer meets the conditions necessary to be allowed to avail itself of the special regime;
      "d. Or if, in a systematic manner, it does not comply with the rules relating to the special regime.
      "The terms of such a radiation are set by decree.
      « 5. For each calendar quarter, it shall file, electronically, a value-added tax return, whether or not electronic services were provided for that period. The value-added tax return includes the identification number and, for each consumer Member State in which the tax is due, the total value excluding tax on the added value of the electronic services benefits for the tax period and the total amount of the tax. The applicable tax rates and the total amount of the tax due are also indicated. The terms of the declaration shall be determined by order.
      « 6. The value added tax return is in euros.
      « 7. He pays the value added tax when filing his return. Payment is made on a bank account in euros.
      “8. If presumed under this special regime, no amount of value added tax may be deducted. The fee for transactions related to electronic services is refunded under the conditions prescribed by decree.
      “9. It maintains a record of operations under this special regime. This register must, upon request, be made available electronically to the administrations of the Member State of identification and the Member State of consumption. It is sufficiently detailed to allow the administration of the consumer Member State to verify the accuracy of the value-added tax return referred to in 5 and in the conditions determined by order.
      “10.” The provisions set out in section 289 A do not apply to non-established European Community and subject to this special regime. »
      II. - Article L. 102 B of the Tax Procedures Book is supplemented by a sub-paragraph as follows:
      "The transaction log referred to in 9 of section 298 sexdecies F is retained for ten years from December 31 of the year of operation. »
      III. - The provisions of this section shall apply effective July 1, 2003.

      Article 16 Learn more about this article...


      I. - Article L. 33-1 of the Post and Telecommunications Code is supplemented by a B as follows:
      "B. - For electronic communication services using bi-directional parabolical antennas of a power of transmission of less than or equal to 2 watts, the fees for the provision and management of radio frequencies due by the operators of satellite telecommunications networks open to the public are established respectively on a metropolitan or regional flat-rate basis, by decree taken after notice of the Telecommunications Regulatory Authority. »
      II. - The provisions of I shall apply effective 1 January 2003.

      Article 17 Learn more about this article...


      I. - The general tax code is amended as follows:
      A. - Section 258 D is amended as follows:
      1° At 4° of the I, the word "delivery" is replaced by the words: "ensure that is delivered";
      2° In 1° of II, the words "delivered" are replaced by the words: "reassured that it was delivered."
      B. - Article 271 II is amended as follows:
      1° A du 1 is thus written:
      "a. The amount on the invoices established in accordance with the provisions of section 289 and if the tax could legally appear on the invoices; »
      2° In d of 1, the words "delivered by their sellers" are replaced by the words "established in accordance with community regulations".
      C. - In 2 of section 272, the words "or document taking place" are deleted.
      D. - At 2° of the III of Article 277 A, the words "or documents taking place" are deleted and the word "related" is replaced by the word "related".
      E. - Section 283 is amended as follows:
      1° In 3, the words "or any other document taking place" are deleted;
      2° In 4, the words "or the document" are deleted.
      F. - Article 289 is as follows:
      "Art. 289. - I. - 1. Every subject is required to ensure that an invoice is issued, by himself, or on his behalf, by his or her client or by a third party:
      "a. For deliveries of goods or services that it performs for another subject, or for a non-subscribed corporation;
      “b. For deliveries of goods referred to in Articles 258 A and 258 B and for deliveries of goods exempted under Article 262 ter and II of Article 298 sexies;
      "c. For deposits paid to it before one of the transactions referred to in a and b is carried out;
      "d. For public auctions of used goods, works of art, objects of collection or antiques.
      “2. Invoices may be materially issued, on behalf of and on behalf of the subject, by the customer or by a third party where the subject-matter expressly gives them a warrant for that purpose.
      "In particular, the billing mandate must provide that the subject keeps full responsibility for its billing obligations and its consequences under the value added tax.
      “3. The invoice is, in principle, issued upon delivery or service delivery.
      "It may, however, be established on a periodic basis for several separate goods or services delivered between the subject and the customer for the same calendar month. This invoice is made by the end of the same month. In no case may the billing deferral have the effect of delaying the tax return due to the transactions charged.
      “4. The subject must keep a double of all invoices issued.
      « 5. Any document or message that amends the original invoice, issued under this section or section 289 bis, and that refers to the original invoice in a specific and unequivocal manner is assimilated to an invoice. It must include all the records provided for in II.
      "A decree in the Council of State shall determine and establish the conditions and conditions for the application of this I.
      “II. - A decree in the Council of State sets out the mandatory mentions that must appear on the invoice. This decree determines, inter alia, the identification elements of the parties, the data concerning the goods delivered or the services rendered and those relating to the determination of the value added tax.
      "III. - The beneficiary coach of the amounts referred to in the 19th of section 257 ensures that an invoice is issued for the gains made and adds the amount of the value added tax.
      "IV. - The amounts on the invoice may be expressed in any currency, provided that the amount of tax payable is determined in euros using the conversion mechanism provided for in 1 bis of section 266.
      "When drafted in a foreign language, the tax service may, for control purposes, require a translation into French, under the conditions provided for in the second paragraph of section 54.
      "V. - Invoices may, subject to the acceptance of the recipient, be transmitted electronically as long as the authenticity of their origin and the integrity of their content are guaranteed by electronic signature. Such invoices shall be the original invoice for the purposes of section 286 and this section. The conditions for issuing these invoices, their electronic signature and their storage arrangements are set by decree.
      "When they appear in the form of a structured message according to a standard agreed between the parties, allowing a computer reading and which can be automatically and univocally processed, invoices must be issued under the conditions specified in section 289 bis. »
      G. - Article 289 bis is amended as follows:
      1° I, II and III are thus written:
      "I. - For the purposes of sections 286 and 289, only electronic invoices that appear in the form of a structured message according to a standard agreed between the parties, allowing a computer reading and which can be treated automatically and univocally, are, subject to the following provisions, documents holding place of original invoices.
      "The information emitted and received must be identical. Upon request from the administration, they are returned in plain language by the company responsible for ensuring that an invoice is issued within the meaning of I of section 289, regardless of the person who has materially issued the messages, in his or her behalf. They must also be returned under the same conditions by the receiving company of these invoices, regardless of the person who received them on his behalf and on his behalf.
      "If the administration so requests, the return of the information is done on paper.
      “II. - Companies wishing to forward their invoices under the conditions referred to in I use a teletransmission system that meets standards equivalent to that set out in Article 2 of Commission Recommendation 1994/820/EC of 19 October 1994 concerning the legal aspects of the exchange of computerized data when the agreement on this exchange provides for the use of procedures guaranteeing the authenticity of the origin and integrity of the data.
      "In the event of the implementation of such a system, companies shall inform the territorially competent tax service. This paragraph applies until December 31, 2005.
      "III. - The company must ensure that the information issued pursuant to I, by itself, or by a third party or client mandated for this purpose, is accessible and stored in their original content and in the chronological order of their issuance under the conditions and within the time limits set out in Article L. 102 B of the book of tax procedures.
      "The recipient company of this information must, regardless of the person who has received it on its behalf and on its behalf, ensure that they are accessible and kept in their original content and in the chronological order of their receipt under the conditions and within the time limits set out in Article L. 102 B of the Tax Procedures Book.
      "The company, which issues or receives invoices under the conditions referred to in I, shall, regardless of the person who has materially issued or received the messages, in its name and on its behalf, ensure that it is held and kept on paper or on computer support, during the time limit set out in the first paragraph of Article L. 102 B of the book of tax procedures, a sequential summary list of all the messages issued and possible anomalies » ;
      2° In the third paragraph of the IV, the word "transmitted" is replaced by the words "referred to in I".
      H. - In the first paragraph of article 290 sexies, the words "or any other documents taking place" are deleted.
      I. - In Article 297 E, the words "or any other documents taking place" are deleted.
      J. - In the third paragraph of Article 1740 ter, the words: "or a document taking place" are deleted.
      II. - The book of tax procedures is amended as follows:
      1° The I of Article L. 16 B is supplemented by the words: ", whatever the support";
      2° In I of Article L. 38, after the words: "to proceed to their seizure", the words ", whatever the support" are inserted;
      3° The third paragraph of Article L. 80 F is as follows:
      "They may obtain or take a copy, by any means and on any media, of the documents relating to the transactions that have given or to be billed. » ;
      4° The second paragraph of Article L. 81 is as follows:
      "The right under the first paragraph shall be exercised regardless of the support used for the preservation of documents. » ;
      5° After the article L. 102 B, an article L. 102 C is inserted as follows:
      "Art. L. 102 C. - For the purposes of the provisions of section L. 102 B, invoices issued by or on their behalf, by their client or by a third party, as well as all invoices received, must be stored in French territory, where such storage is not carried out electronically guaranteeing immediate, complete and online access to the data concerned.
      "Subscribers cannot store invoices transmitted electronically in a country not linked to France by a convention providing for mutual assistance as well as immediate online access, downloading and using all the data concerned.
      "Subscribers are required to report, together with their return of results or profits, the place of storage of their invoices and any modification of that place where it is located outside France.
      "The competent authorities of the Member States of the European Community have a right of access by electronic means, of downloading and using invoices stored in the French territory by or on behalf of a subject under their jurisdiction, within the limits set by the regulation of the State of establishment of the subject and to the extent that it is necessary for the purpose of control.
      "Every condition that stores its invoices electronically in French territory ensures that the administration has, for control purposes, an online access allowing the download and use of the stored data.
      "A decree in the Council of State shall determine and establish the conditions and conditions for the application of this article. »
      III. - The provisions of this article shall enter into force on 1 July 2003.

      Article 18


      I. - The b of the 4th of Article 261 D of the General Tax Code is thus written:
      “b. To the provision of services to a furnished or garnished premises made in an expensive and usual manner, in addition to the accommodation at least three of the following services, rendered in conditions similar to those proposed by the hotel accommodation facilities operated in a professional manner: breakfast, regular cleaning of the premises, the provision of home linen and even non-personal reception of the customers. »
      II. - The provisions of I apply as of January 1, 2003.

      Article 19 Learn more about this article...


      The general tax code is amended as follows:
      I. - It is inserted an article 209-0 B:
      "Art. 209-0 B. - I. - Companies whose turnover originates for at least 75% of the operation of armed vessels in trade may, on an option, be subject to the regime set out in this section for the determination of taxable profits derived from the operation of these vessels.
      "The armed ships to trade are eligible for this regime:
      "a. Who have a gross gauge equal to or greater than 50 units of the universal gauge system (UMS);
      “b. Who, either are possessed in full ownership or in condominium with the exception of those given in bare bolly charter to companies that are not directly or indirectly bound within the meaning of 12 of Article 39 or to related companies that have not themselves opted for this regime, or are chartered naked hull or in time;
      "c. Who are assigned to the transport of persons or goods, tow in the high seas, to rescue or other marine assistance activities, to transport operations in relation to the exercise of any other activities necessarily provided at sea;
      "d. Including strategic and commercial management from France;
      “e. And which were not acquired, during the period of application of this regime, from companies directly or indirectly bound within the meaning of Article 12 of Article 39 having not opted for this regime themselves.
      "The chartered ships in time that do not bear the flag of one of the Member States of the European Community cannot benefit from this regime if they represent more than 75% of the net tonnage of the fleet operated by the company.
      “II. - The taxable result from operations directly related to the operation of eligible vessels shall be determined by application to each of these vessels, by day and by net gauge of 100 units of the universal gauge system (UMS), of the following scale:


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100



      "For the purposes of the preceding paragraph, the net gauge of each vessel is rounded to the top 100.
      "The scale also applies during unavailability of vessels.
      "The taxable result resulting from the application of this scale is increased by the amount:
      "a. Debts of receivables, subsidies and liberalities granted by companies directly or indirectly within the meaning of Article 12 of Article 39 that have not themselves opted for this regime;
      “b. Results of participation in organizations referred to in sections 8, 8 quater, 239 quater, 239 quater B and 239 quater C except for the results of co-ownership of vessels subject to this regime;
      "c. Any surplus or lesser value arising from the assignment or re-evaluation of eligible vessels and elements of the immobilized assets assigned to their operation;
      "d. Reintegrations scheduled for d of 3 of Article 210 A;
      “e. An interest calculated at the rate referred to in 3° of 1 of section 39 on the share of the equity that exceeds twice the amount of the debts of the undertaking plus the amount of the remaining leasing royalties payable at the end of the fiscal year and the residual purchase price of the property credited.
      "The surplus and less-values referred to in c are determined in accordance with the provisions of Article 39 duodecies. For the purposes of these provisions, the taxable result resulting from the application of the scale shall be deemed to take into account the depreciation performed by the undertaking.
      "The benefit derived from transactions that are not directly related to the operation of eligible ships is determined under common law conditions. For the determination of this benefit, interest charges are charged to the proportion of the gross book value of the assets involved in the conduct of these transactions in relation to the gross book value of all assets.
      "III. - The option set out in I shall be exercised no later than 1 January 2005 in respect of a closed fiscal year or taxation period. For businesses that become eligible for the first time under this plan for a fiscal year ended on or after January 1, 2004, the option may be exercised by the next fiscal year.
      "For companies that are members of a group referred to in section 223 A, this option is or remains valid only if it is exercised by all the member companies of the group that may benefit from the plan defined in this section. A corporation that has not opted under the conditions set out in the first paragraph may, when it becomes a member of a group referred to in section 223 A whose member companies exercised this option, opt for the year of entry into the group.
      "The option is formulated for an irrevocable period of ten years and is renewable at the end of this period.
      "IV. - The provisions of this section shall cease to apply from the taxation year or period under which one of the following events occurs:
      "a. The company no longer owns or charters any eligible ship;
      “b. The company no longer meets the minimum percentage of turnover from the operation of armed ships to trade referred to in I;
      "c. The company having opted for this regime becomes a member of a group referred to in section 223 A whose member societies likely to benefit from this regime have not exercised this option;
      "d. One of the member companies of a group referred to in section 223 A likely to benefit from this plan did not exercise the option set out in III.
      "V. - In the event that this plan is released in the cases set out in IV, the result of the fiscal year or the taxation period under which the plan ceases to apply is increased by the benefit withdrawn from that plan, which is assessed on a lump sum basis to the sum of the profits determined under the scale referred to in II.
      "In the event of any event referred to in 2 of section 221 before the end of the 10-year period provided for in III, with the exception of merger and split operations under the regime provided for in section 210 A, the result of the current year on the date of this event is increased from the amount defined in the preceding paragraph.
      "A decree sets out the terms of option and the declarative obligations. »
      II. - Section 209 is amended as follows:
      1° It is inserted a III bis as follows:
      "III bis. - In the event of an option for the plan defined in section 209-0 B, the deferable deficits to the opening of the first fiscal year covered by this option may not be charged to the profits realized in respect of the fiscal years ended in the decennial period(s) referred to in the III of that section. These deficits may either be deducted, under the conditions set out in I to III of this section, from the results of the fiscal year for which the plan ceases to apply and the following exercises, or charged to the amount referred to in the second paragraph of Article 209-0 B. For the computation of the deferral period referred to in the third paragraph of the I, the period in which the undertaking benefited from the plan defined in section 209-0 B is not taken into account. » ;

      2° It is complemented by a V as follows:
      "V. - For the determination of the taxable result of companies benefiting or benefiting from the plan defined in section 209-0 B, the amount of surplus or less-values derived from the assignment of ships eligible for this regime and realized during or after the period covered by the option referred to in III of that same article shall be reduced to the ratio between the period of detention for the period covered by that option and the total period of detention.
      "The provisions of the first paragraph shall not apply in the event of the withdrawal of the plan under section 209-0 B under the conditions set out in (b) and (d) of the said section, or the assignment of ships during the period referred to in Article III of that Article to companies that have not opted for the regime provided for in Article 209-0 B referred to above and directly or indirectly bound within the meaning of Article 12 39. »
      III. - The provisions of this section shall apply in respect of periods beginning on or after January 1, 2003.

      Rule 20


      After article 237 quinquies of the general tax code, it is inserted an article 237 sexies as follows:
      "Art. 237 sexies. - 1. The products and charges corresponding to the late penalties referred to in sections L. 441-3 and L. 441-6 of the Commercial Code are attached, respectively, for the determination of the taxable income tax or corporate tax income tax, to the fiscal year of their cash and payment.
      “2. The provisions of 1 apply to delay penalties for receivables and debts arising between the effective date of Act No. 2001-420 of 15 May 2001 on new economic regulations and 31 December 2004. »

      Article 21 Learn more about this article...


      I. - The general tax code is amended as follows:
      1° In the second paragraph of the third paragraph of section 220 septies, in the first paragraph of section 234 terdecies and in the first paragraph of section 234 quaterdecies, the words "Treasury Accountant" are replaced by the words "Treasury Accountant";
      2° In the first paragraph of the III of section 234 duodecies, in the second paragraph of section 1668 B and in the second paragraph of section 1668 D, the words: "Treasury Accountant responsible for the collection of direct taxes" are replaced by the words: "Accounter of the General Directorate of Taxes";
      3° The first paragraph of Article 231 ter VIII is supplemented by the words: "to December 31, 2003";
      4° Article 1668 (1) is amended as follows:
      (a) In the first paragraph, the words: "Treasury Accountant responsible for the collection of direct taxes" are replaced by the words: "Treasury Accountant of the General Directorate of Taxes";
      (b) In the third paragraph, the words "in the first twenty days of February, May, August and November" are replaced by the words "within 15 March, 15 June, 15 September and 15 December";
      5° Section 1668 A is amended as follows:
      (a) In the first paragraph, the words "Treasury Accountant" are replaced by the words "Treasury Accountant";
      (b) In the second paragraph, the words: "the role of the Director of Tax Services" are replaced by the words: "recovery notice";
      6° In article 1679 bis, the words: " Role" are replaced by the words: "Notice of Recovery";
      7° In 1 of section 1680, the words: "Treasury Accountant responsible for the recovery of direct taxes holding the role" are replaced by the words: "Treasury Accountant responsible for the collection of direct taxes";
      8° Article 1731 is amended as follows:
      (a) The words: "Treasury Direct Accountants" are replaced by the words "Treasury Accountants";
      (b) The words: "in respect of the wage tax referred to in section 1679 or" are deleted;
      9° Section 1762 is amended as follows:
      (a) The first paragraph of 3 is as follows:
      "If one of the advances provided for in 1 of section 1668 has not been fully paid on the dates mentioned in audit 1, the increase provided for in 1 of section 1731 is applied to the outstanding amounts. » ;
      (b) In 4, the words: "a 10% increase" are replaced by the words: "the increase provided for in 1 of 1731".
      II. - The book of tax procedures is amended as follows:
      1° The first paragraph of Article L. 104 is as follows:
      "The accountants responsible for the collection of direct taxes shall issue to the persons applying for it either a role extract or a non-registration certificate, or a copy of the assessment notice, according to the appropriate accountant to recover the tax, under the following conditions:"
      2° In section L. 105, the words "recovery accountants" are replaced by the words "recovery accountants".
      III. - The provisions of I and II shall enter into force on dates fixed by decree and no later than 1 January 2005.

      Article 22 Learn more about this article...


      It is inserted in the Customs Code an article 265 bis A thus drafted:
      "Art. 265 bis A. - 1. The products designated below, developed under tax control to be used as fuel or fuel, shall, within the limits of the quantities fixed by approval, benefit from a reduction in the domestic consumption tax on petroleum products, the tariffs of which are set out in Table B of 1 of section 265. For the year 2003, this reduction is set to:
      "(a) 35 EUR per hectolitre for methyl esters of vegetable oil incorporated in diesel or domestic fuel oil;
      "(b) 38 EUR per hectolitre for alcohol content of ethyl alcohol derivatives incorporated in superfuels whose alcohol component is of agricultural origin.
      “2. To benefit from the reduction of the domestic consumption tax on petroleum products, the production units of methyl-oil esters and ethyl-alcohol derivatives must be approved by 31 December 2003 by the Minister responsible for the budget after the advice of the Minister responsible for agriculture and the Minister responsible for the industry, on an application procedure published in the Official Journal of the European Communities.
      “3. The validity of the certificates issued shall not exceed six years. These approvals are not renewable.
      “4. The operator whose units are approved is required to put to consumption in France or to give for consumption purposes in France the annual amount of biofuels fixed by the approval granted to it. It is also required to establish a deposit with a bank or financial institution equal to 20% of the total amount of the reduction of the domestic consumer tax on petroleum products corresponding to the amount of biofuels it must put to consumption in the same year in accordance with the decision to approve.
      "In the event of consumerization or disposal for the purpose of consumerization in France of a quantity less than the annual amount fixed by the approval, the latter may be reduced under the conditions set by decree.
      « 5. The reduction of the domestic consumption tax on petroleum products is granted when the consumption in France of fuels and fuels mixed in tax warehouses of production or storage located in the European Community to the products designated in 1, on presentation of a certificate of production issued by the authority designated by the Member State of production and a certificate of mixture issued by the administration responsible for the control of the accise on mineral oils.
      « 6. A decree specifies the modalities for the application of these provisions. However, the rules for the first call for applications under 2 are set by the Minister responsible for the budget. »

      Article 23


      I. - Section 266 quinquies A of the Customs Code is amended as follows:
      1° In the first paragraph, the words: "heavy fuel with a sulphur content of less than or equal to 2%, natural gas and refinery gas" are replaced by the words: "natural gas and mineral oils";
      2° The first paragraph is supplemented by a sentence as follows:
      "However, the length of exemption for heavy fuel deliveries of a sulphur content of more than 1% used in cogeneration facilities equipped with smoke desulphurisation devices in accordance with the regulations in force is increased to ten years. » ;
      3° The second paragraph is supplemented by a sentence as follows:
      "However, with respect to mineral oils, other than heavy oil and refinery gases, this exemption applies only to facilities that are put into service between January 1, 2003 and December 31, 2005. » ;
      4° In the third paragraph, the words "of these facilities" are replaced by the words "cogeneration facilities".
      II. - The provisions of I apply as of January 1, 2003.

      Article 24


      I. The Customs Code is amended as follows:
      A. - Article 266 sexies is amended as follows:
      1° 1 of II is supplemented by the words: "not waste disposal facilities exclusively for asbestos-cement";
      2° It is supplemented by a III written as follows:
      "III. - Are exempt from the tax referred to in I, within 20% of the total annual quantity of waste received by facility, inert material or waste receptions. Wastes that do not decompose, burn, and do not produce any other physical or chemical reactions are considered inert wastes, are not biodegradable and do not deteriorate other substances with which they come into contact, in a manner likely to cause environmental pollution or harm to human health. »
      B. - Article 3 266 octies:
      1° Before the words: "The decimal logarithm" are inserted the words: "Unless in case of ex officio taxation provided for in the fifth paragraph of Article 266 undecies",
      2° The words: "one to fifty" are replaced by the words: " 0.5 to 120".
      C. - Article 266 nies:
      1° In the table of 1, the line corresponding to "Group 3 airfields" is deleted;
      2° In the column "Quotity (in euros)" in table 1, the amount "10.37" corresponding to the line: "Aerodromes of group 1" is replaced by the amount "22", and the amount "3.81" corresponding to the line: "Aerodromes of group 2" is replaced by the amount "8";
      3° In 5, the word "three" is replaced by the word "two".
      D. - Article 266 undecies is amended as follows:
      1° The last sentence of the first paragraph is deleted;
      2° After the second paragraph, eight sub-items are inserted:
      "In the event of a final cessation of taxable activity, the subject-matter shall file the above-mentioned declaration within 30 days of the end of their activity. The due fee is immediately established. The declaration is, if any, accompanied by the payment.
      "Subscribers who transmit the tax return due under the previous year electronically are exempt from attaching to this return the documents referred to in 3 of section 266 nonies and 6 of section 266 decies. They must nevertheless be able to present them at first requisition of the customs service.
      "In the absence of a declaration, the debts referred to in 3 of section 266 sexies are notified by the Customs Service that, in the absence of regularization within thirty days of this warning, an ex officio tax equal to the proceeds of the tax applied to the aircraft most taxed by the Customs Service during the previous calendar year shall be carried out, all liable for take-offs, by the number of take-offs The necessary elements for the establishment of this taxation are communicated, at the request of the service, by the air traffic authority. At the expiry of the thirty-day period and if no return is made, the tax shall be established by the Customs Accountant. It is addressed to the debtor and becomes due on the date of receipt of the liquidation. The payment will be made within 10 days from the reception.
      "When established, ex officio taxation takes place as a base for the calculation of the year's deposits.
      "In the event of non-payment, insufficient payment or non-payment of the deposits due under the current year, the Customs Service may, after having placed the debtor in a position to regularize within thirty days and upon the expiry of that period, require the arrest of an aircraft operated by the debtor or owned by him by the judge of the place of execution of the measure.
      "The enforcement judge's order is forwarded by the Customs Service to the air traffic authorities of the aerodrome for the purpose of aircraft immobilization. The order is notified to the indebtedness and owner of the aircraft when the indebtedness is the operator. They have a period of one month to appeal to the court of the place of execution of the measure.
      "The costs of the arrest are borne by the debtor.
      "The payment of the due amounts results in the release of the conservatory seizure. »
      II. - The provisions of I apply as of January 1, 2003.

      Rule 25


      I. The Customs Code is amended as follows:
      1° The last seven paragraphs of Table B of 1 of Article 265 are deleted;
      2° The last sentence of the fifth paragraph of Article 265 septies is deleted.
      II. - The provisions of I apply as of January 1, 2003.

      Rule 26


      I. - Article 265 octies of the Customs Code is amended as follows:
      1° In the first paragraph, the words: "Operators" are replaced by the words: "Up to December 31, 2005, operators";
      2° The second preambular paragraph reads as follows:
      "The amount of the refund is set at EUR 2.13 per hectolitre for diesel fuel used as of January 21, 2003. » ;
      3° After the second preambular paragraph, a sub-item reads as follows:
      "The period covered by the refund is the period between January 21 of a year and January 20 of the following year. For diesel consumption in 2005, the period covered by the reimbursement is the period between January 21, 2005 and December 31, 2005. »
      II. - The provisions of I apply as of January 21, 2003.

      Rule 27


      Section 266 Customs Code Nies is amended as follows:
      1° In the Table of 1, the lines for "receiving waste received in a household and assimilated waste storage facility" and "received waste in a household and assimilated waste storage facility from outside the scope of the waste disposal plan, prepared under section L. 541-14 of the Environmental Code, in which the storage facility is located" are replaced by the following lines:


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100



      2° The last paragraph of the 3 is deleted;
      3° After the 3rd it is inserted a 3 bis as follows:
      "3 bis. Wastes received in a household and similar waste storage facility, authorized under title I of Book V of the Environmental Code for the said receipt, after the operating deadline set out in the prefectoral authorization order, are taxed at the rate corresponding to waste received in facilities not authorized under title I of Book V of the same code. »

      Rule 28


      I. - The first paragraph of section 175 of the General Tax Code is amended as follows:
      1° After the first sentence, a sentence as follows:
      "However, statements made electronically pursuant to Article 1649 quater B ter are to be delivered to the administration by 20 March, according to a timetable and terms set by order. » ;
      2° In the second sentence, the words: "This delay" are replaced by the words: "The deadline of March 1.
      II. - The provisions of I apply from the 2002 taxation of revenues.

      Rule 29


      At 2° of 11 of section 39 of the General Tax Code, the date: "December 31, 2002" is replaced by the date: "December 31, 2005".

      Rule 30


      The general tax code is amended as follows:
      I. - After article 193 bis, an article 193 ter is inserted as follows:
      "Art. 193 ter. - In the absence of specific provisions, children or dependants agree with those whose duty the taxpayer is solely or principally responsible, notwithstanding the payment or collection of a maintenance allowance for the maintenance of such children. »
      II. - Article 194:
      1° I:
      (a) In the first paragraph, the words: "From the 1995 income tax" are deleted and the words "fixed as follows" are replaced by the words: "specified in accordance with the following provisions."
      (b) The fortieth paragraph of I is replaced by six sub-items as follows:
      "When the spouses are subject to separate taxation pursuant to Article 6, 4, each of them is considered to be a single person who has the primary responsibility for the maintenance of the child. In this situation, as well as in the case of divorce, the breach of the civil covenant of solidarity or any de facto separation of unmarried parents, the child is considered, until proof of the contrary, to be in charge of the parent in which he resides as principal.
      "In the event of a residence altered to the domicile of each parent and unless otherwise provided in the agreement approved by the judge, the court decision or, where applicable, the agreement between the parents, the minor children shall be deemed to be at the equal expense of both parent. This presumption may be waived if it is justified that one of them assumes the primary responsibility of the children.
      "When children are deemed to be equal to each of the parents, they are entitled to an increase of:
      "(a) 0.25 part for each of the first two and 0.5 part from the third, where otherwise the taxpayer assumes the exclusive or principal charge of any child;
      "(b) 0.25 departs for the first and 0.5 departing from the second, where otherwise the taxpayer assumes the exclusive or principal charge of a child;
      "(c) 0.5 portions for each child, where the taxpayer otherwise assumes the exclusive or principal charge of at least two children. » ;
      2° The second is thus written:
      “II. - For the taxation of single or divorced taxpayers living alone, the number of shares provided for in I is increased by 0.5 when they bear the charge of at least one child on an exclusive or principal basis. When only children who are considered to be equally shared with the other parent, the increase is 0.25 for one child and 0.5 if children are at least two. These provisions apply notwithstanding the possible perception of a maintenance payment under a court decision for the maintenance of such children. »
      B. - Section 195 is amended as follows:
      1° In 1, after the words: "not having a child at their expense" are inserted the words: ", exclusive, principal or also known to be shared between parents,"
      2° In 2, after the words: "Dependant child" are inserted the words: "and a quarter of a part for each child deemed to be equally dependent on both parents,"
      3° In 5, after the words: "having one or more dependent children", the words are inserted: ", whether it is exclusive, principal or deemed equally shared between parents."
      C. - In section 196, after the words: "At the expense of the taxpayer," the words "that the taxpayer be exclusive, principal or deemed equally shared between the parents."
      D. - 2 of Article 197 is amended as follows:
      1° In the first paragraph, after the words: "2 017 EUR per half-part", the words are inserted: "or half of this sum per quarter of part";
      2° The second paragraph is supplemented by a sentence as follows:
      "When taxpayers only have children who are deemed to be equally shared between each of the parents, the half-part tax reduction for each of the first two children is limited to half of that amount. » ;
      3° After the first sentence of the fourth preambular paragraph, a sentence is inserted as follows:
      "The tax reduction is equal to half of that amount when the increase referred to in 2 of section 195 is one-quarter share. »
      III. - A. - The second paragraph of the second paragraph of the second paragraph of Article 156 is as follows:
      "The taxpayer cannot make any deductions for its minor descendants when they are taken into account in determining its family quotient. »
      B. - Article 80 septies is supplemented by a sentence as follows:
      "Food pensions paid for a minor child residing alternately among his or her parents and taken into account in determining the family quotient of each of them are not taxable in the hands of the child receiving them. »
      C. - The first paragraph of Article 6 is supplemented by a sentence as follows:
      "The income earned by children deemed to be equal to each of their parents is, unless otherwise proven, deemed equally shared between the parents. »
      D. - The second paragraph of Article 196 B is supplemented by a sentence as follows:
      "When the children of the attached person are deemed to be equal to each of their parents, the slaughter to which they open the taxpayer is equal to half of that amount. »
      IV. - A. - The second sentence of the first paragraph of Article 199 quater D is replaced by a sentence as follows:
      "The overall amount of expenses to be determined for the calculation of the tax reduction is limited to EUR 2,300 per dependent child and to half of that amount when the child is deemed to be equal to both parents, without being able to exceed the amount of the net professional income of costs. »
      B. - After the fifth preambular paragraph of Article 199 quater F, it is inserted a paragraph as follows:
      "The amounts referred to in the preceding paragraphs are divided by two when the child is deemed to be equally dependent on both parents. »
      C. - The fourth paragraph of the first paragraph (a) of article 199 sexies is supplemented by two sentences as follows:
      "The sums of EUR 305, EUR 76 and EUR 152 are divided by two for children deemed to be dependent on both parents. For the purposes of these provisions, children deemed to be equal to each parent are counted first. »
      D. - Section 199 septies is amended as follows:
      1° In the first paragraph of 1°, after the words: "150 EUR per dependent child", the words are inserted: "and 75 EUR when the child is deemed to be equally dependent on both parents";

      2° In the third paragraph of 2°, after the words: "230 EUR per dependent child", the words are inserted: "and 115 EUR when the child is deemed to be equally dependent on both parents".
      E. - The first paragraph of 2 of Article 200 quater is supplemented by two sentences as follows:
      "The sums of EUR 400, EUR 500 and EUR 600 are divided by two when it comes to a child deemed to be dependant on both parents. For the purposes of these provisions, children deemed to be equal to each parent are counted first. »
      F. - Article 200 sexies is amended as follows:
      1° Au A du I, after the words: « 3,253 EUR for each of the following half-parts », are inserted the words: « and half of this sum for each of the following quarters»;
      2° The first paragraph of B of II is supplemented by a sentence as follows:
      "However, the increase is divided by two for children deemed to be equally dependent on both parents. » ;
      3° The second paragraph of B of II is supplemented by a sentence as follows:
      "When taxpayers only have children who are considered to be equally shared between each parent, the increase of EUR 62 is divided by two and applied to each of the first two children. »
      V. - Article 150 B is supplemented by a paragraph as follows:
      "The increase referred to in the preceding paragraph is divided by two when it is a child deemed to be equally dependent on both parents. For the purposes of these provisions, these children are counted first. »
      VI. - Article 885 V is supplemented by a sentence as follows:
      "The sum of EUR 150 is divided by two when it is a child deemed to be equal to one and the other of his parents. »
      VII. - A. - Section 1411 is amended as follows:
      1° In the first paragraph of 1 of the II, after the words: "is fixed", the words are inserted: ", for persons with exclusive or primary responsibility";
      2° The last sentence of 3 of II is supplemented by the words "only or principally";
      3° It is inserted as follows:
      "II ter. - 1. The rates of 10% and 15% referred to in 1 of II and their increases of 5 or 10 points voted by the municipal, general and legislative bodies of public inter-communal cooperation institutions with clean taxation, the increase of 10 points referred to in 3 of II and the amount of compulsory slaughter for family expenses fixed in absolute terms in accordance with 5 of II are divided by two for children deemed to be dependent equally of one parent.
      “2. When the total number of dependants is greater than two, the children deemed to be equal to each of their parents are counted first for the calculation of compulsory family expenses. »
      B. - 1. The I of Article 1414 A is supplemented by a paragraph as follows:
      "The slaughter increases mentioned in a, b and c are divided by two for quarters. » ;
      2. The second of Article 1414 A is supplemented by a paragraph as follows:
      "The income increases to be retained beyond the first part for the award of the relief under section 1414 It's divided by two for quarters. »
      C. - The III of Article 1417 is supplemented by a paragraph as follows:
      "The majorations mentioned in I and II are divided by two for quarters. »
      VIII. - The provisions of I to V apply for the taxation of revenues for 2003 and subsequent years, those of VI effective January 1, 2004 and those of the VII from the 2004 taxation.

      Rule 31


      I. - The third paragraph of section 199 quater D of the General Tax Code is amended as follows:
      1° The words: "referred to in article 80 sexies" are replaced by the words: "accredited under article L. 421-1 of the social action code and families";
      2° It is supplemented by the words: "or persons or establishments established in another Member State of the European Community that meet equivalent regulations".
      II. - The provisions of I apply from the 2002 taxation of revenues.

      Rule 32


      I. - A. - 12 of Article 150-0 D of the General Tax Code is amended as follows:
      1° In the first paragraph, the words: "from" are deleted;
      2° After the first preambular paragraph, a sub-item reads as follows:
      "With the exception of the provisions of the previous paragraph, prior to the cancellation of securities, losses on securities, social rights or assimilated securities may, on an express option of the holder, be charged under the conditions set out in 11, beginning in the year in which the judgment ordering the assignment of the undertaking under Articles L. 621-83 and following of the Commercial Code intervenes, in the absence of any plan of continuation, The option covers all securities, social rights or assimilated securities held in the corporation under the collective procedure and is consistent with that provided for in Article 163 Octodecies A, I. In the event of a judgement or resolution of the disposal plan, the imputed or deferred loss is recovered for the year in which this event occurs. » ;
      3° At the beginning of the second paragraph, the words "These provisions" are replaced by the words "The provisions of the first and second paragraphs";
      4° In the a, the word: "cancelled" is deleted;
      5° The b is supplemented by a sentence as follows:
      "When one of these convictions is pronounced against a taxpayer who has exercised the option set out in the second paragraph, the loss so charged or deferred is resumed for the year of the conviction. »
      B. - 13 of the same article is amended as follows:
      1° In the last sentence of the first paragraph, the word "returned" is deleted;
      2° In the second paragraph, the word "returned" is replaced by the word "affected";
      3° The text is as follows:
      "a. Amounts or values refunded within the limit of the purchase price of the corresponding securities. »
      C. - The I of Article 150-0 A of the same code is completed by a 4 as follows:
      “4. Amounts or values awarded in respect of securities for which the option for imputation of losses was exercised under the conditions of the second paragraph of Article 150-0 D shall be taxable for the year in which they are received, regardless of the amount of the assignments made during that year, under deduction from the amount taken under section 163 octodecies A, to the amount of the loss charged or deferred. »
      D. - Article 163 octodecies A of the same code is amended as follows:
      1° I is thus modified:
      (a) In the second paragraph, the words: "in accordance with sections 81 et seq. of the same Act" are replaced by the words: "in accordance with articles L. 621-83 et seq. of that Code";
      (b) After the second paragraph, two sub-items are inserted:
      "With the exception of the provisions of the second paragraph, the deduction may, on an express option of the subscriber, be effected from the year in which the judgment ordering the assignment of the undertaking pursuant to Articles L. 621-83 et seq. of the Commercial Code, in the absence of any plan of continuation, or pronouncing its judicial liquidation. This option covers all subscriptions to the capital of the corporation under the collective procedure.
      "The amount of the amounts deducted pursuant to the preceding paragraph is added to the total net income of the year in which, where applicable, the judgment or resolution of the disposal plan occurs. The same applies to the attribution of amounts or values in respect of securities for which the deduction has been made, in respect of the year of attribution of these amounts or values and within the limit of their amount. » ;
      (c) In the third paragraph, after the words "of 15,250 EUR", the words are inserted: "mentioned in the second paragraph";
      2° The third part of the second part is supplemented by a sub-item:
      "When a deduction has been made under the conditions set out in the third paragraph of the I, the amount of the deducted is added to the overall net income of the year of the conviction. »
      II. - The provisions of I are applicable for the taxation of income in the 2003 and subsequent years, and for judgments made on or after January 1, 2000.

      Rule 33


      I. - In article 1414 I of the General Tax Code, it is inserted a 1° bis as follows:
      "1° bis The holders of the allowance for disabled adults referred to in articles L. 821-1 et seq. of the Social Security Code, where the amount of their income in the previous year does not exceed the limit set out in I of article 1417; "
      II. - Article L. 98 A of the Tax Procedures Book is as follows:
      "Art. L. 98 A. - The debtors of the allowance for disabled adults and the minimum income of insertion are required to provide the tax administration, under conditions fixed by order:
      « 1° The list of persons benefiting from the disability allowance as of January 1 of the taxation year;
      « 2° The list of persons to whom the minimum income for insertion was paid as of January 1 or in the taxation year as well as those who have ceased to receive the minimum income in the previous year. »
      III. - The provisions of this section shall apply effective 1 January 2003.

      Rule 34


      I. - Subject to the rulings of justice passed in force of evidence, the decisions made between 30 March and 30 June 2002 by the Chambers of Trades for the purposes of the provisions of the sixth paragraph of Article 1601 of the General Code of Taxation for 2002 are deemed to be fair as they would be contested by the means derived from the expiry of the period provided for in the first paragraph of Article 1639 A of the general tax code.
      II. - Subject to the rulings of justice, the proceedings taken between June 30 and October 15, 2002 by the territorial authorities or by their groupings with a specific taxation for the application of the provisions of Article 464 A of the general tax code is deemed to be regular as they would be contested by the means derived from the expiry of the period provided for in the first paragraph of Article 1639 A bis of the general tax code.

      Rule 35


      After the first paragraph of 2 of the I ter of Article 1648 A of the General Code of Taxation, a sub-item shall read as follows:
      "The base of direct debit for the benefit of the fund, operated on the basis of the public intercommunal co-operation institution, which was submitted, effective 1 January 2003, to the tax regime provided for in section 1609 nonies C, is diminished by the amount of the reduction of bases to which its member communes benefited under the third paragraph of I, the year before the first application of the tax regime of section 1609 nonies C."

      Rule 36


      I. - The second and last paragraphs of Article L. 5334-3 of the general code of territorial authorities are deleted.
      II. - Part IV of section 1609 nuns B of the General Tax Code is repealed.

      Rule 37


      The ceiling of the special equipment tax collected for the benefit of the local public land settlement of the grenobloise region pursuant to article 1607 bis of the general tax code is set at 6 million euros.
      For the year 2003, the amount of the special equipment tax levied for the benefit of the local public land establishment of the grenobloise region must be stopped and notified before March 31, 2003.

      Rule 38


      I. - The general tax code is amended as follows:
      A. - The first paragraph of Article 568 is as follows:
      "The retail monopoly is entrusted to the administration that exercises it, under conditions and under terms fixed by decree, by means of debiters designated as its agents and royalties, holders of the status of buyer-reseller referred to in the third paragraph, or through resellers who are required to supply manufactured tobacco exclusively with the debiters designated above. »
      B. - In Article 572 bis, after the words: "The retail price of the products" are inserted the words: "sold by the dealers mentioned in the first paragraph of Article 568 and the products" and the words: "of Article 568" are replaced by the words "of this article".
      C. - Section 573 is amended as follows:
      1° After the words: "In tobacco debits", the words are inserted: "and in buyers-resellers mentioned in the third paragraph of Article 568";
      2° It is supplemented by a sub-item:
      "Advertising is prohibited in resellers referred to in the first paragraph of Article 568. »
      D. - Article 575 H is as follows:
      "Art. 575 H. - With the exception of suppliers in warehouses, debiters in points of sale, persons designated in 3 of section 565, buyers-resellers referred to in the third paragraph of section 568, or, in quantities fixed by order of the minister responsible for the budget, resellers mentioned in the first paragraph of that article, no one may hold in warehouses, commercial premises or on board tobacco means plus »
      II. - The provisions of I apply as of January 1, 2003.

      Rule 39


      The last paragraph of section 414 of the Customs Code is deleted.

      Rule 40


      I. - The general tax code is amended as follows:
      1° The penultimate paragraph of section 572 is as follows:
      "The manufactured tobacco sold or imported into the departments of Corsica are those that have been approved in accordance with the provisions of the first paragraph. However, the retail price applicable to these products in the departments of Corsica is determined under the conditions provided for in Article 575 E bis. » ;
      2° The second paragraph of Article 575 B is supplemented by the words "and in the departments of Corsica";
      3° Article 575 E bis reads as follows:
      "Art. 575 E bis. - I. - Manufactured tobacco sold in the departments of Corsica and imported tobacco are subject to consumer rights.
      "For cigarettes, this right of consumption, by derogation from the normal rate referred to in 575 A, is determined in accordance with the provisions of the second, fourth and fifth paragraphs of 575.
      "The specific share is equal to 5% of the total tax charge for cigarettes in the most requested price class and includes the consumption and value added tax.
      "Manufactured tobacco other than cigarettes are subject to a normal rate applicable to their retail price in the departments of Corsica.
      "For the different groups of products mentioned in the preceding paragraphs, the normal rate of consumer law applicable in the departments of Corsica is set in accordance with the following table:


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100



      “II. - For cigarettes, the retail price applied in the departments of Corsica is at least 68% of the continental selling prices of the same products.
      "For fine-cut tobacco to roll cigarettes, other smoking tobacco, tobacco to be taken and tobacco to chew, the retail price applied in the departments of Corsica is at least two-thirds of the continental prices of the same products.
      "For cigars and cigarillos, the retail price applied in the departments of Corsica is at least 85% of the continental prices of the same products.
      "III. - In addition to the cases provided for in 1°, 2° and 4° of the 1st of the I of Article 302 D and in II of the same article with regard to manufactured tobacco directly introduced in the departments of Corsica from another Member State of the European Community, the right of consumption is also payable either on import or after a suspensive regime of the excise. In such cases, the right is due by the person who imports the products or who exits the assets of the suspensive regime.
      "IV. - The right of consumption shall be recovered under the conditions laid down in the second to fifth paragraphs of Article 575 C. With the exclusion of tobaccos directly imported into the departments of Corsica that remain subject to the provisions of Article 575 M, offences under this Article are sought, found, prosecuted and punished as in the case of indirect contributions.
      "V. - The product of the right of consumption is allocated to the financing of the development work of Corsica and paid to concurence:
      "a quarter to the budget of the departments of Corsica;
      " - three quarters to the budget of the territorial community of Corsica.
      "VI. - Packaging units shall be marked with the statements prescribed by the administration. »
      II. - A. - Section 268 bis of the Customs Code is repealed.
      B. - At the end of Article L. 3431-2 and 2° of Article L. 4425-1 of the General Code of Territorial Authorities, the reference: "268 bis of the Customs Code" is replaced by the reference: "575 E bis of the General Code of Taxes".
      III. - The provisions of this section shall apply effective January 6, 2003.

      Rule 41


      I. - Article 244 quater E of the General Tax Code is amended as follows:
      1° The second is repealed;
      2° In the third paragraph of 1°, the words: "subject to the exception provided for in the e of 2°" are replaced by the words: "except where the taxpayer can benefit from the investment aids under Council Regulation (EC) No. 1257/1999 of 17 May 1999 concerning support for rural development by the European Fund for Agricultural Guidance and Guarantee (FEOGA) and amending and repealing certain regulations";
      3° In the first paragraph of the 3°, the rate: "10%" is replaced by the rate: "20%";
      4° The last paragraph of the 3rd is deleted.
      II. - The provisions of I apply to investments made on or after January 1, 2002 in a fiscal year ended on or after the date of publication of Act No. 2002-92 of January 22, 2002 on Corsica.

      Rule 42


      I. - Title IV of Part I of the Tax Procedures Book is supplemented by Chapter IV, as follows:


      “Chapter IV



      “International assistance for recovery


      "Art. L. 283 A. - The administration may require the Member States of the European Community and is required to assist them in the collection and exchange of information relating to all claims relating to:
      “(a) Contributions and other fees under the joint organization of markets in the sugar sector;
      “(b) To the value added tax;
      “(c) To the right of access on:
      " - manufactured tobacco;
      " - alcohol and alcoholic beverages;
      "(d) To taxes on income and on fortune mentioned in the fifth dash of Article 3 of Council Directive 76/308/EEC of 15 March 1976 on mutual assistance in the collection of claims relating to certain contributions, fees, taxes and other measures;
      “e) To taxes on insurance premiums mentioned in the sixth dash of the same article, as well as taxes and taxes of an identical or analog nature that would add to or replace these taxes or taxes;
      “(f) Interests, penalties, administrative fines and fees relating to claims referred to in a to e, excluding any penalty of a penal nature.
      "Art. L. 283 B. - The recovery of claims referred to in section L. 283 A shall, depending on the nature of the receivable, be entrusted to the accountants of the treasury, taxes or customs competent under this Code.
      "The collections issued by the requesting Member State are directly recognized as enforceable securities. They are notified to the debtor.
      “These claims are recovered in the manner applicable to claims of the same nature arising in the national territory, subject to the following exceptions:
      « 1° They do not benefit from the privilege provided for in articles 1920 to 1929 of the General Tax Code;
      « 2° As soon as it is informed by the requesting Member State or by the debtor of the filing of a claim dispute, the public accountant shall suspend the recovery of the debt until the notification of the decision of the competent foreign proceeding;

      « 3° Issues relating to the limitation of recovery action and to the interruptive or suspensive nature of the acts carried out by the public accountant for the recovery of claims of another Member State are appreciated according to the law of that State.
      "At the request of the requesting State, the competent public accountant shall take all necessary precautionary measures to guarantee the recovery of the debt of that State.
      "Financial administrations shall provide to the administrations of the other Member States, at their request, any information relevant to the recovery of the debt, except those that could not be obtained for the recovery of their own claims of the same nature on the basis of the legislation in force.
      "They cannot provide information that would reveal a commercial, industrial or professional secret, or whose communication would affect the security or public order of France. »
      II. - Article 381 bis of the Customs Code is as follows:
      "Art. 381 bis. - The administration may require the Member States of the European Community and is required to provide them with assistance in the collection and exchange of information, relating to claims of duties, taxes and collection of any kind to import and export, to excise duties on mineral oils, as well as to interest, penalties, administrative fines and fees relating to these claims, excluding any penalty of a criminal nature.
      "The collection of claims referred to in this article shall be entrusted to Customs accountants at the request of a requesting European Community Member State.
      "The collections issued by the requesting Member State are directly recognized as enforceable securities. They are notified to the debtor.
      "These claims are recovered in accordance with customs duties procedures and security rights, subject to the following exceptions:
      « 1° They do not enjoy the privilege provided for in Article 379;
      « 2° As soon as the accountant is informed by the requesting Member State or by the debtor of the filing of a claim dispute, the accountant shall suspend the recovery of the debt until the notification of the decision of the competent foreign proceeding;
      « 3° Issues relating to the limitation of recovery action are governed by the legislation of the requesting Member State. The interruptive or suspensive nature of the acts carried out by the public accountant for the recovery of claims of the requesting Member State is appreciated according to the law of that State.
      "At the request of the requesting Member State, the accountant shall take all necessary precautionary measures to guarantee the recovery of the debt of that State.
      "Financial administrations shall provide to the administrations of the other Member States, at their request, any information relevant to the recovery of the debt, with the exception of those who, on the basis of existing legislation, could not be obtained for the recovery of their own claims of the same nature.
      "They cannot provide information that would reveal a commercial, industrial or professional secrecy, or whose communication would affect French security or public order. »
      III. - The provisions of this section shall apply effective 1 January 2003.

      Rule 43


      A. - In Title II of the first part of Book I of the General Tax Code, a chapter VIII ter is inserted entitled "Fax on the turnover of agricultural operators" and includes an article 302 bis MB as follows:
      "Art. 302 bis MB. - I. - A tax is payable by agricultural operators for their agricultural activities, excluding those under the agricultural lump sum reimbursement scheme referred to in sections 298 quater and 298 quinquies.
      “II. - The tax is based on the turnover of the previous year, as defined in section 293 D, to which are added the payments granted to farmers under the direct support set out in the Appendix to Council Regulation (EC) No. 1259/1999, of 17 May 1999, establishing common rules for direct support schemes in the framework of the common agricultural policy excluding freshwater revenues derived from the sylv activities.
      "III. - The tax rate is composed of a flat part of 76 EUR and 92 EUR per operator and a variable part of 0.19% up to 370 000 EUR of turnover and 0.05% above. The turnover referred to in II is non-tax value added.
      "Residents whose variable portion of the contribution due for the years 2003, 2004, 2005 and 2006 is greater than 20%, 40%, 60% and 80% respectively in total of the sums paid for the year 2002 under the parafiscal taxes established by Decrees 2000-1297 to 2000-1299 inclusive and no. 2000-1339 to 2000-1344 inclusive of 26 December 2000 are authorized to charge the amount of that excess to be charged.
      "IV. - The fee is paid:
      « 1° On the annual declaration referred to in 1° of I of section 298 bis, for agricultural operators taxed on value added under the simplified regime referred to in that section;
      « 2° On the declaration filed under the first quarter of the year in respect of which the tax is due, for agricultural operators having opted for the filing of quarterly returns and referred to in the third paragraph of I of section 1693 bis;
      « 3° On the schedule of the first quarter or March of the year's declaration of operations for which the tax is due, filed under section 287, for agricultural operators who have been authorized to submit all of their transactions to the common value-added tax regime.
      "The payment of the tax is made no later than the deadline for filing the declarations referred to in 1° to 3°.
      "V. - The tax is recovered and controlled according to the procedures and under the same sanctions, guarantees and privileges as the value added tax. Claims are filed, investigated and judged according to the rules applicable to the same tax.
      "VI. - A joint order of the Minister for Agriculture and the Minister for Fixed Budget, within the limits set out in III, the amount of the lump sum portion of the tax. »
      B. - The proceeds of the tax on the turnover of agricultural operators collected under section 302 bis MB of the general tax code are allocated to the Agricultural and Rural Development Agency, up to 85%.
      C. - Are repealed:
      - Decree No. 2000-1297 of 26 December 2000 establishing a parafiscale tax on cereals and rice collected for the benefit of the National Association for Agricultural Development;
      - Decree No. 2000-1298 of 26 December 2000 establishing a parafiscale tax on oilseeds and proteins collected for the benefit of the National Association for Agricultural Development;
      - Decree No. 2000-1299 of 26 December 2000 establishing a parafiscale tax on beet for the production of sugar collected for the benefit of the National Association for Agricultural Development;
      - Decree No. 2000-1339 of 26 December 2000 establishing a parafiscale tax on meat collected for the benefit of the National Association for Agricultural Development;
      - Decree No. 2000-1340 of 26 December 2000 establishing a parafiscale tax on cow's milk and cream, the milks of sheep and goat collected for the benefit of the National Association for Agricultural Development;
      - Decree No. 2000-1341 of 26 December 2000 establishing a parafiscale tax on wines collected for the benefit of the National Association for Agricultural Development;
      - Decree No. 2000-1342 of 26 December 2000 establishing a parafiscale tax on fruits and vegetables collected for the benefit of the National Association for Agricultural Development;
      - Decree No. 2000-1343 of 26 December 2000 establishing a parafiscale tax on the products of floral, ornamental and nursery horticulture collected for the benefit of the National Association for Agricultural Development;
      - Decree No. 2000-1344 of 26 December 2000 establishing a flat-rate parafiscale tax for the benefit of the National Association for Agricultural Development.
      The remaining amounts payable under the above-mentioned taxes remain due and may be recovered in 2003. They are paid to the general budget.
      D. - The first sentence of article L. 820-3 of the rural code is as follows:
      "An administrative national public institution, known as the Agricultural and Rural Development Agency, is involved in financing agricultural development programmes. »
      E. - Article L. 820-4 of the same code is as follows:
      "Art. L. 820-4. - The Agricultural and Rural Development Agency is responsible for the development, financing, monitoring and evaluation of the national multi-year agricultural development programme. Forestry and freshwater fishing activities do not fall within the agency's scope.
      "It can lead or participate in any action of this program as well as in alternative and international cooperation actions directly related to agricultural development.
      "It contributes, as part of the implementation of the national multi-year agricultural development programme, to the dissemination of knowledge through information, demonstration, training and advice.
      "The Board of Directors of the Agricultural and Rural Development Agency is composed of:
      " - six representatives of the State;
      " - ten representatives of the trade union organizations of agricultural operators referred to in Article 2 of Act No. 99-574 of 9 July 1999 on the proposal of these organisations;
      " - four representatives of the Permanent Assembly of the Chambers of Agriculture appointed on the proposal of the President of the Assembly;
      " - two representatives of the National Confederation of Mutuality, Cooperation and Agricultural Credit appointed on the proposal of the confederation;
      " - a representative of the agricultural technical coordination association appointed on the proposal of the president of the association.
      "The agency's staff is governed by the status referred to in Article L. 621-2.
      "The resources of the Agricultural and Rural Development Agency are:
      " - the proceeds of taxation that are affected to it;
      " - all other contests;
      " - the product of his publications.
      "A decree in the Council of State sets the statutes of the institution. It determines the organizational and operating rules and the financial and accounting rules applicable to it. It also determines the deliberation of the Board of Directors and the conditions under which the Commissioner of the Government may object to its deliberations. »
      F. - In article L. 611-1 of the same code, the words: "National Association for Agricultural Development" are replaced by the words: "Agricultural and Rural Development Agency".
      G. - Until the entry into force of the decree mentioned in the last paragraph of Article L. 820-4 of the Rural Code, exceptional subsidies may be allocated, from the budget of the Ministry of Agriculture, Food, Fisheries and Rural Affairs, to organizations carrying out agricultural development missions under Article L. 820-2 of the Rural Code.
      H. - It was established in 2003, for the benefit of the State budget, an exceptional levy of 58 million euros on the National Association for Agricultural Development whose plate is constituted by a fraction of the product of the recovery and placement of the parafiscale taxes referred to in the C.
      I. The provisions of A, B and C come into force on 1 January 2003.

      Rule 44


      I. The Customs Code is amended as follows:
      1° The title XII is titled "Litigation and Recovery". The title of Chapter II of the same title is as follows: "Continue and Recovery". Section 2 of the same chapter reads as follows:


      “Section 2



      “Recovery



      "Art. 345. - Claims of any kind recognized and recovered by the customs administration are subject to a notice of recovery subject to the referral of the judicial judge.
      "The notice of recovery is signed and rendered enforceable by the Regional Customs Director or Customs Accountant and, under the authority and responsibility of the Customs Accountant, by an officer with at least the rank of Comptroller.
      "The notice of recovery indicates the fact that the debt is generated as well as its nature, amount and elements of its liquidation. A copy is notified to the debtor.
      "The remedies provided for in sections 346 and 347 do not suspend the execution of the notice of recovery.
      "Art. 346. - Any contestation of the debt must be addressed to the authority that has signed the notice of recovery within three years of its notification, without prejudice to the deadlines provided, in respect of the surrender of rights, by Council Regulation (EEC) No. 2913/92 of 12 October 1992, establishing the Community Customs Code.
      "The Regional Customs Director shall decide on the dispute within six months of his receipt. In the event of a referral of the conciliation commission and customs expertise, this is the day of notification to the parties of the notice rendered by the commission. In the event of the introduction of a request for remission based on the Community Customs Code and which falls within the competence of the Commission of the European Communities, this period begins on the day of notification to the customs administration of the decision of the Commission.
      "Art. 347. - Within two months of receiving the response from the Regional Customs Director or, if no response is received, upon the expiration of the six-month period provided for in the preceding section, the debtor may appeal to the Court of Instance.
      "Art. 348. - If the debtor formulates the claim in its dispute, it may be authorized to defer the payment of the debt to the end of the dispute.
      "The stay of payment shall be granted to the debtor if the challenge is accompanied by guarantees to ensure the recovery of the contested meeting. These guarantees take the form of a bond or a summons. They may also be constituted by securities, by mortgage assignments, by trade funds. In the absence of guarantees or if the Customs Accountant in charge of recovery considers it unable to accept the guarantees offered by the debtor, he asks him, within one month, to establish new guarantees. At the end of this period, the Customs Accountant may take precautionary measures for the disputed receivable, notwithstanding any possible disputes relating to the guarantees, formulated in accordance with Article 349.
      "Safeties may not be required when they are of a nature, because of the debtor's situation, to cause serious economic or social difficulties.
      "In the event that the stay of payment is granted or if interim measures are taken, the requirement of the debt and the limitation of the recovery action shall be suspended until a final decision has been made on the challenge of the debt either by the administrative authority referred to in section 346 or by the competent court.
      "If the challenge of the debt results in the cancellation of the notice of recovery, the costs incurred by the guarantee are refunded to the debtor.
      "The provisions of this section do not preclude the Regional Director of Customs or the Customs Accountant from seeking interim measures from the competent judge upon the determination of the claim.
      "Art. 349. - Any challenge to the customs accountant's decisions regarding the warranties required by the debtor may be brought within fifteen days of the notification of the Customs accountant's response or the expiry of the time limit to respond, before the court of proceeding, to the decision in return. The judge, taken by simple written request, shall rule within one month. Within fifteen days of the decision of the judge or the expiry of the period left to the judge to decide, the debtor and the customs accountant may appeal to the court of appeal.
      "When sufficient guarantees have not been created and the customs accountant has put in place interim measures, the debtor may, by simple written request, request the court of proceedings, by reference, to issue within one month the limitation or abandonment of these measures. The deadlines for referral of the trial judge and the appeal judge are the same as those set out in the previous paragraph.
      "Appeals against the regularity of precautionary measures are the responsibility of the enforcement judge under the conditions of common law.
      "Art. 349 bis. - With respect to the collection and guarantee of claims recovered by the customs administration, the customs accountant may delegate its signature to the agents under its authority, having at least the rank of controller, for the exercise of the powers it holds of sections 348, 349 and 387 bis of Act No. 66-1007 of 28 December 1966 relating to the advertising of the Treasury's tax privilege, of the provisions of the Commercial Code of 1991-6 » ;
      2° In 3 of Article 157, the word "constraint" is replaced by the words "recovery notice";
      3° Article 354 reads as follows:
      "Art. 354. - The right of resumption of the administration shall be exercised for a period of three years, beginning with the fact of generator, with the exception of the rights granted under Article 221 of the Community Customs Code.
      "The prescription is interrupted by notification of a customs report. » ;
      4° In 1 of Article 355, the words "constraint awarded and notified" are deleted. This article is supplemented by a 3 drafted as follows:

      “3. As of the notification of the recovery notice, the Customs administration has a period of four years to recover the debt. » ;
      5° Article 357 bis reads as follows:
      "Art. 357 bis. - Courts of proceedings are in dispute with respect to the payment, guarantee or reimbursement of claims of any kind recovered by the customs administration and other customs cases that do not fall within the jurisdiction of the repressive courts. » ;
      6° 2 of Article 358 reads as follows:
      “2. Debt disputes and those relating to warranty decisions are brought before the court of proceedings in the jurisdiction of which is the customs office or the regional customs authority where the debt was found. » ;
      7° The title of Chapter IV of Title XII is thus written: "Execution of judgments, notices of recovery and customs obligations";
      8° In 3 of Article 379, the words: "Custom constraints prevail" are replaced by the words: "The notice of recovery prevails";
      9° Section 382 is repealed.
      II. - The provisions of I apply to recovery notices issued as of January 1, 2003.

      Rule 45


      I. - Section 156 of the General Tax Code is amended as follows:
      1° In the first paragraph of the 3rd paragraph of the I, after the word "ministerial", are inserted the words: "or having received the label issued by the "Foundation of Heritage pursuant to Article 2 of Act No. 96-590 of 2 July 1996 on the "Foundation of Heritage if this label was granted on favourable advice of the departmental service of architecture and heritage";
      2° In the 1° ter of II, after the words: "special", the words are inserted: "and who have been approved for this purpose by the minister responsible for the budget," and the words: "and who have been approved for this purpose by the Minister of Economy and Finance" are deleted.
      II. - The provisions of I apply as of January 1, 2003.

      Rule 46


      Section 163-0 A bis of the General Tax Code is supplemented by a paragraph to read:
      "The provisions of the first paragraph are also applicable to the sums paid to the members of the complementary pension plan established by the National Union of the Mutual Retirement of Teachers and Officials of National Education and Public Service who, as part of the conversion of this plan to 8 December 2001, resigned as a participating member by exercising their statutory powers of redemption under the conditions then in force. However, their amount is divided by the number of years that resulted in deductions of contributions, which were retained within the ten-year limit. »

      Rule 47


      I. - Section 209-0 A of the General Tax Code is amended as follows:
      1° At the end of the first sentence of paragraph 1 (b) of 1°, the words: "dividends that are entitled to taxation" are replaced by the words: "distributions taken from profits";
      2° In the last sentence of the first paragraph (b) of 1°, the word "dividends" is replaced by the words "distributed profits".
      II. - The provisions of I apply for the determination of the taxable results of the fiscal years that begin on or after January 1, 2003.

      Rule 48


      I. - Article 237 quater of the general tax code is thus restored:
      "Art. 237 quater. - Donations received by a company that has suffered a disaster as a result of a natural disaster identified by an order under section L. 125-1 of the insurance code or an event that has a damaging effect, referred to by an order issued by the Minister of Budget under this scheme, shall not be taken into account in determining the taxable results. »
      II. - The provisions of I apply for the determination of the taxable results of the fiscal years that begin on or after January 1, 2002.
      III. - Donations received under the conditions set out in I and taken into account for the determination of the taxable results of the fiscal years beginning on or after January 1, 1999 and up to December 31, 2001 shall be deductible from the taxable income of the first fiscal year beginning on or after January 1, 2002.

      Rule 49


      Article 260 C of the General Tax Code is supplemented by a 14° as follows:
      « 14° To transactions involving capitalization products under the insurance code. »

      Rule 50


      I. - The 14th of Article 995 of the General Tax Code is as follows:
      « 14° Insurance contracts dependency; »
      II. - The provisions of I apply from the date of entry into force of Order No. 2000-1249 of 21 December 2000 on the Legislative part of the Code of Social Action and Families.

      Rule 51


      I. - Article 995 of the General Tax Code is supplemented by a 17° as follows:
      « 17° Contributions paid by mechanical lift operators within the framework of the climate hazard insurance system. »
      II. - The provisions of I come into force on 1 January 2003.

      Rule 52


      I. - After article 1382 A of the General Tax Code, it is inserted an article 1382 B as follows:
      "Art. 1382 B. - Territorial authorities and public institutions of inter-communal cooperation in clean taxation may, by deliberation taken under the conditions laid down in Article 1639 A bis, exonerate, for the share of land tax on the built properties that they return, the buildings assigned to the dehydration activity of forage, to the exclusion of those sheltering the press and the dryers. However, for the application of this exemption under 2003, the deliberations must intervene no later than 31 January 2003; "
      II. - The provisions of I shall apply on the basis of the 2003 taxation.

      Rule 53


      I. - The general tax code is amended as follows:
      A. - Chapter III of Title III of Part II of Book I is supplemented by a section 9 entitled “Association for the Development of Vocational Training in Transport” and comprising an article 1635 bis M as follows:
      "Art. 1635 bis M. - I. - It is established, as of January 1, 2004, a tax to finance the development of professional training actions in road transport.
      "The tax takes precedence over the financing, on the one hand, of qualifying trainings and, on the other hand, compulsory professional training of road drivers as established by the regulations and collective agreements in force. It is used for at least half of its product to vocational training for young people under the age of 20.
      "The proceeds of the tax are assigned to the Association for the Development of Vocational Training in Transport.
      "The tax shall be collected in addition to the tax provided for in section 1599 for the issuance of certificates of registration of motor vehicles for the carriage of goods, road tractors and public transport vehicles of persons, with the exception of collection vehicles within the meaning of the nineteenth paragraph of section R. 311-1 of the road code.
      "The issuance of certificates referred to in sections 1599 septdecies and 1599 octodecies does not result in the payment of this tax.
      “II. - The amount of the tax is fixed by order within the following limits:
      “1. 30 EUR for motor vehicles carrying goods with a total permissible load of less than or equal to 3.5 tonnes;
      “2. 120 EUR for motor vehicles for the carriage of goods whose total weight is greater than 3.5 tonnes and less than 6 tonnes;
      “3. 180 EUR for motor vehicles for the carriage of goods with a total permissible load greater than or equal to 6 tonnes and less than 11 tonnes;
      “4. EUR 270 for motor vehicles for the carriage of goods with a total permissible load greater than or equal to 11 tonnes, road tractors and public passenger vehicles.
      "III. - The tax is recovered, controlled and punished according to the rules and under the same conditions as the tax provided for in section 1599 quindecies.
      "IV. - The Association for the Development of Vocational Training in Transport is placed, under the economic and financial control of the State; a State controller is designated by the Minister responsible for the budget.
      "The Minister for Transport appoints a Government Commissioner in accordance with the Minister for Vocational Training.
      "The procedures for the exercise of the powers of the State controller and the Government Commissioner are set by decree. »
      B. - Chapter I bis of title III of the second part of Book I is supplemented by a section 7 entitled: "Tax for the development of vocational training in the building and public works" and including an article 1609 quinvicies as follows:
      "Art. 1609 quinvicies. - I. - It is established, effective January 1, 2004, for the benefit of the Central Committee for the Coordination of Building Learning and Public Works, a tax due by companies belonging to the building professions and public works entering the scope of sections L. 223-16 and L. 223-17 of the Labour Code and title III of Book VII of the said Code.
      "This tax is intended to contribute to the development of initial vocational training, including learning, and continuing vocational training in the professions mentioned in the first paragraph.
      "The tax contributes:
      “1. To inform young people, their families and businesses, on initial vocational training or on building and public works;
      “2. In the development of vocational training in building trades and public works, particularly through the financing of investments and the operation of vocational education institutions, apprenticeship training centres and learning sections referred to in Article L. 115-1 of the Labour Code, the training of teachers and apprenticeship teachers, and the acquisition of technical and educational materials.
      “II. - The tax is based on the wages assessed in accordance with the rules set out in chapters I and II of Book II of the Social Security Code and on the salaries paid by the paid leave funds mentioned in articles L. 223-16 and L. 223-17 of the Labour Code.

      "III. - The tax rate is as follows:
      “1. For companies whose average number of the year for which the tax is due is ten or more employees:
      "a. 0.16 per cent for enterprises in the construction industry;
      “b. 0.08% for enterprises in the public works sector;
      “2. For companies whose average number of employees in the year for which the tax is due is less than ten employees, 0.30 % for enterprises in the construction and public works sectors, except for companies under subgroup 34-8 of the 1947 nomenclature of enterprises, establishments and all collective activities, codified by the decree of 30 April 1949, for which the rate is set at 0.10 %.
      "IV. - The tax is recovered and controlled under the same procedures and under the same sanctions, guarantees, security rights and privileges as taxes on turnover.
      "The claims are presented, investigated and judged according to the rules applicable to these same taxes.
      "V. - The Central Committee for the Coordination of Building Learning and Public Works is subject to the economic and financial control of the State.
      "A Government Commissioner to the Central Committee for the Coordination of Building Learning and Public Works is appointed by the Minister for National Education in accordance with the Ministers for Equipment, Housing and Vocational Training.
      "The procedures for the exercise of the powers of the State controller and the Government Commissioner are set by decree. »
      C. - Chapter I bis of title III of the second part of Book I is supplemented by a section 8 entitled "Tax for the development of vocational training in the professions of the repair of the automobile, the cycle and the motorcycle" and including an article 1609 sexvicies thus written:
      "Art. 1609 sexvicies. - I. - It is established, effective January 1, 2004, a tax for the benefit of the National Motor Vehicle Training Association. It contributes to the financing of initial vocational training, including learning, and continuing professional training in the professions of repair of the automobile, cycle and motorcycle.
      "The tax is due by companies with a primary or secondary activity of repair, maintenance, installation of accessories, technical control, parts exchanges, and other assimilable transactions, on motor vehicles, cycles or motorcycles, giving rise to billing to third parties.
      "The proceeds of this tax contribute to the development of vocational training in the industry, particularly through the financing of investments and the operation of apprenticeship training centres and learning sections, the training of teachers and teachers, and the acquisition of technical and educational materials.
      “II. - The tax is based on the unfeased amount of compensation for the calculation of social security contributions, paid to employees directly involved in the operation of the workshops and services for the activities referred to in second paragraph I.
      "III. - The tax rate is 0.75%.
      "IV. - The tax is recovered and controlled under the same procedures and under the same sanctions, guarantees, security rights and privileges as taxes on turnover.
      "The claims are presented, investigated and judged according to the rules applicable to these same taxes.
      "V. - The National Motor Vehicle Training Association is under the economic and financial control of the State; a State controller is designated by the Minister responsible for the budget.

      "A Government Commissioner to the Association is appointed by the Minister for National Education in accordance with the Minister for Vocational Training.
      "The procedures for the exercise of the powers of the State controller and the Government Commissioner are set by decree. »
      D. - Section 1647 is supplemented by an VIII as follows:
      « VIII. - The State shall collect a 2.5% levy on the amount of taxes referred to in articles 1609 quinvicies, 1609 sexvicies and 1635 bis M."
      II. - In the IV bis of Article 30 of the Financial Law for 1985 (No. 84-1208 of 29 December 1984), the words: "a parafiscale tax allocated to the development of the vocational training of young people" are replaced by the words: "the taxes mentioned in articles 1609 quinvicies, 1609 sexvicies and 1635 bis M of the General Tax Code".
      III. - In article L. 951-11 of the Labour Code, the words: "a parafiscale tax assigned to vocational training" are replaced by the words: "taxes referred to in articles 1609 quinvicies, 1609 sexvicies and 1635 bis M of the General Tax Code".
      IV. - The provisions of B of I are not applicable in the departments of Bas-Rhin, Upper-Rhin and Moselle.

      Rule 54


      After the article L. 641-9 of the rural code, an article L. 641-9-1 is inserted as follows:
      "Art. L. 641-9-1. - It is established, for the benefit of the National Institute of the labels of origin, a right paid by the producers of the products enjoying a protected geographical indication.
      "This right is fixed by joint order of the minister responsible for agriculture and the minister responsible for the budget, after the advice of the competent national committee of the national Institute of the labels of origin.
      "It is collected on quantities, expressed in mass or volume units, of products intended for commercialization in protected geographical indication within the limit of EUR 5 per ton.
      "It is due annually.
      "This right is liquidated and recovered from producers by the National Institute of the labels of origin under the supervision of the General Directorate of Customs and indirect rights according to the rules and under the guarantees, privileges and sanctions provided for in the matter of indirect contributions.
      "The National Institute of the labels of origin can entrust all or part of the liquidation and recovery operations of this right to the groupings mentioned in Article 5 of the Regulation (EEC) No 2081/92 of the Council, of 14 July 1992, relative to the protection of geographical indications and the labels of origin of agricultural products and foodstuffs, under the control of the general direction of customs and indirect rights, according to the rules and under the guarantees, »

      Rule 55


      Article L. 136-2, paragraph 3, of the Social Security Code reads as follows:
      “(a) The Parliamentary Allowance and the Service Allowance provided for in sections 1 and 2 of Order No. 58-1210 of 13 December 1958 bearing the Organic Law on the Compensation of Members of Parliament, the Representative Allowance of Mandate Expenses, equal to the gross amount accumulated from the previous two and paid as a special allowance for expenses by the assemblies to all their members, as well as the »

      Rule 56


      The premiums paid by the State after consultation or deliberation of the National High-Level Sport Commission to athletes medallisted at the 2002 Olympic and Paralympic Games in Salt Lake City are not subject to income tax.


      II. - OTHER PROVISIONS

      Rule 57


      I. - Article L. 251-2 of the Code of Social Action and Families is amended as follows:
      1° In the first paragraph, after the words: "with the advance waiver of costs", the words "for the part not relevant to the beneficiary's participation" are inserted. In the second paragraph (1°), the words "7° and 8°" are deleted;
      2° 2° is supplemented by the words: "For minors and, for other beneficiaries, under the conditions laid down in the last paragraph of this article";
      3° It is complemented by two paragraphs:
      "Unless the costs are incurred for the benefit of a minor or in one of the cases mentioned in 1° to 4°, 10°, 11°, 15° and 16° of Article L. 322-3 of the Social Security Code, participation of the beneficiaries of the State's medical assistance is fixed under the conditions set out in Article L. 322-2 and in Chapter II, section 2 of Title II of Book III of the same Code.
      "The expenses that remain at the expense of the beneficiary under this section are limited under conditions established by decree. »
      II. - The a and b of the 3rd of Article L. 111-2 of the same code and, in the last paragraph of that article, the words "at the b of the 3rd and", are repealed.
      III. - In the first paragraph of Article L. 251-1 of the same code, the words "other than those referred to in Article L. 380-5 of that code" are deleted. Section L. 380-5 of the Social Security Code is repealed.
      IV. - The provisions of I, II and III are applicable from the date of entry into force of the Implementing Decree.

      Rule 58


      I. - In the third paragraph of the third paragraph of Article 164 of Order No. 58-1374 of 30 December 1958 bearing the Financial Law for 1959, the word "quarter" is twice replaced by the word "month".
      II. - In the second paragraph of section 3 of the Act of August 10, 1922 on the organization of control of expenses incurred, the word "quarterly" is replaced by the words "monthly".

      Rule 59


      The Minister of Economy, Finance and Industry is authorized to give the guarantee of the State, within the limit of 500 million euros in principal, to the capital and interests of the loans granted to the Republic of Lebanon by the French Development Agency as part of the debt refinancing programme of that Republic.

      Rule 60


      The inter-ministerial commission for the coordination of controls on transactions co-financed by the European structural funds exercises the same control powers as those provided for in I of Article 43 of Law No. 96-314 of 12 April 1996 on various economic and financial provisions with respect to the management and payment authorities, including the territorial authorities, legal or physical persons who benefit from the European structural funds and who implement the transactions
      These controls are carried out by the members of the interdepartmental control coordination commission and, on behalf of the latter, by the general inspection of finances, the general inspection of administration, the general inspection of social affairs or the general inspection of the agriculture represented in it.
      Obstructing the controls of the inter-ministerial supervisory committee shall be subject to the penalties set out in the III of Article 43 of Act No. 96-314 of 12 April 1996 referred to above.

      Rule 61


      In the third of section 73 of Act No. 86-1290 of 23 December 1986, to promote rental investment, social housing ownership and the development of land supply, the words: "For a period of sixteen years from 1 January 1987" are replaced by the words: "For a period of twenty-two years from 1 January 1987".

      Rule 62


      In the last paragraph of Article L. 112-7 of the Financial Courts Code, after the words: "as provided by their status," the words "to the military and".

      Rule 63


      I. - The special account of Treasury No. 904-01 "Military Substances", opened by section 24 of Act No. 43-488 of 26 August 1943, opening and cancelling appropriations for the year 1943, is closed as of 31 December 2004. By that date, all or part of the State's rights and obligations relating to the procurement services of the Ministry of Defence are transferred, by joint order of the Minister responsible for the economy and the Minister of Defence, to the economate of the armies. This transfer does not result in any compensation or collection of duties or taxes, nor in any payment of wages or fees for the benefit of State agents.
      II. - As of January 1, 2003, Act No. 59-869 of July 22, 1959 on the status of the army economate is amended as follows:
      1° In the title and provisions of the law, the words "economate of the army" are replaced by the words "economate of the armies";
      2° Article 1 is as follows:
      "Art. 1st. - The economate of the armies is a public institution of the state, of a commercial nature, with financial autonomy and placed under the supervision of the Minister of Defence.
      "Its purpose is to provide logistical support and the provision of various services, goods and goods to military formations in France and abroad as well as to collective and individual stakeholders authorized by the Minister of Defence.
      "The Minister of Defence directs the action of the armies' economate and exercises general oversight of his activity. »
      III. - Public officials belonging to the procurement services of the Ministry of Defence may be made available to the army economate.

      Rule 64


      I. - The last two paragraphs of section 1622 of the General Tax Code are replaced by four paragraphs as follows:
      "The recovery of these lump-sum contributions is carried out with the insurance agencies by the State. The agencies concerned shall report the number of insured persons by 30 June each year. These organizations shall, in the light of a statement in accordance with the model prescribed by the administration, pay to the tax department responsible for the recovery of their headquarters:
      « 1° By 20 April and 20 July, two deposits each corresponding to 40% of the previous year's contribution;
      « 2° By 30 October, the balance resulting from the difference between the total amount of the contribution due for the current year and the two advances previously paid.
      "The terms and conditions of declaration to which the insurers are concerned and the measures necessary for the application of this article are determined by decree. »
      II. - The provisions of I apply to lump sum contributions due as of January 1, 2003.

      Rule 65


      I. - The Code of Military Disability Pensions and War Victims is amended as follows:
      1° Article L. 109 is as follows:
      "Art. L. 109. - Pensions are paid monthly, term expired and until the end of the month in which the pensioner died. » ;
      2° An article L. 109 bis is re-established as follows:
      "Art. L. 109 bis. - Sections L. 91 to L. 93 of the Civil and Military Pension Code apply to pensions served under this Code. » ;
      3° Article L. 44 is supplemented by a paragraph as follows:
      "The first day of the month following the death of the right-wing person, subject to the provisions of Article L. 108, shall be entered into the pension. However, in the particular case of a temporary pension, where the death occurs the same month as the normal expiry date of the pension, the pension shall be paid up to that date and, if it opens the right to a reversion pension, the pension shall take effect on the day after the same date. »
      II. - The provisions of this section shall apply effective 1 January 2003.

      Rule 66


      When several civil or military officials are prosecuted before the criminal court for the same acts committed on the occasion or in the exercise of their functions, the decision by which the State decides to defend one of them is automatically applicable, under the same conditions, to the other persons prosecuted.

      Rule 67


      I. - At the I and I bis of section 47 of the Corrigendum Financial Act for 1999 (No. 99-1173 of 30 December 1999), the words: "life annuity" are replaced by the words: "recognition allocation indexed on the annual rate of evolution of consumer prices of all households (excluding tobacco)" and the words: "under age and resources conditions" are replaced by the words:
      II. - The 4th of Article 81 of the General Tax Code is amended as follows:
      1° Its provisions constitute an a;
      2° It is completed by a b as follows:
      “b. The recognition allowance provided for in I and I bis of section 47 of the Corrigendum Financial Act for 1999 (No. 99-1173 of 30 December 1999) in favour of persons designated in the first paragraph of section 2 of Act No. 94-488 of 11 June 1994 relating to former repatriates members of the supermarital and assimilated formations or victims of captivity in Algeria and their spouses or former survivors "
      III. - The provisions of I come into force on 1 January 2003. The provisions of II are applicable to the taxation of revenues collected as of January 1, 2003.
      IV. - Sections 7 and 9 of Act No. 94-488 of 11 June 1994 on former repatriates members of the secondary and assimilated formations or victims of captivity in Algeria, the date: "31 December 2002" is replaced by the date: "31 December 2003".

      Rule 68


      I. - The benefits provided under sections 170 of Order No. 58-1374 of 30 December 1958 on the Financial Law for 1959, 71 of the Financial Law for 1960 (No. 59-1454 of 26 December 1959) and 26 of the Financial Law for 1981 (No. 81-734 of 3 August 1981) are calculated under the conditions provided in the following paragraphs.
      II. - When, in the initial liquidation of direct or reversion rights, the licensee does not have its effective residence in France, the value of the basic point of its performance, as it would be served in France, is affected by a factor proportional to the ratio of purchasing power parities in the country of residence and the purchasing power parities of France. The purchasing power parities of the country of residence are deemed to be equal to those of France. The residence is established on the basis of internationally recognized borders on the date of publication of this Act.
      The purchasing power parities are those published annually by the United Nations or, if not, are calculated from existing economic data.
      III. - The coefficient whose value of the pension point is affected remains constant until 31 December of the year following the year in which the liquidation of rights under this Act took place. This coefficient, corresponding to the country of residence of the holder during the initial liquidation of the rights, is then reassessed annually.
      The specific system of revalorization referred to in II and in the first paragraph of this III is exclusive to the benefit of all class measures of revalorization of indexes that have occurred since the application dates of the texts referred to in I or to intervene.
      The amount of benefits that would result from the application of the coefficients cannot be less than the amount that the holder of an allowance has received under the provisions mentioned in I, plus 20%.
      IV. - Under the reservations referred to in the second paragraph of this IV and without prejudice to the requirements set out in articles L. 108 of the Code of Military Disability Pensions and War Victims, L. 74 of the Code of Civil and Military Retirement Pensions, in its drafting by Act No. 48-1450 of 20 September 1948 on the reform of the civil and military pension system and appropriation for the implementation of this reform, and L. 53 of the same Code, in its drafting
      This specific arrangement applies subject to the rulings of justice that have been tried in force and the disputes that challenge the discriminatory nature of the texts referred to in I, presented before the courts before 1 November 2002.
      V. - Disability pensions may be revised, at the request of the licensees that have been submitted after the entry into force of this text, for aggravation of infirmities indemnified or for consideration of new infirmities in relation to those already compensated.
      VI. - The benefits provided pursuant to the texts referred to in I may be subject to a reversion on or after January 1, 2002. The application of pension rights to persons concerned and the family situation are appreciated on the effective date of the provisions referred to in I for each State concerned.

      VII. - The last paragraph of section L. 58 of the Civil and Military Retirement Pension Code, on the VIII of section 170 of Order No. 58-1374 of 30 December 1958 referred to above, on the IX of section 71 of the Financial Law for 1960 referred to above, and the last paragraph of section 26 of the Financial Law for 1981 referred to above are repealed.
      The third paragraph of Article L. 107 of the Code of Military Disability Pensions and War Victims, the fourth paragraph of Article L. 259 of the Code and the fifth paragraph of Article L. 58 of the Code of Civil and Military Retirement Pensions are supplemented by the words: ", excluding the loss of that quality because of the accession to independence of a former French territory".
      VIII. - Beneficiaries of benefits referred to in I may, upon request, by waiving any other claims, substitute a comprehensive and lump sum allowance based on the age of the persons concerned and their family situation. The right to free medical care and equipment for the benefit subject to a comprehensive and lump sum allowance is retained.
      IX. - A decree in the Council of State sets out the terms and conditions for the application of the II, specifies the conditions under which the granting of the benefits mentioned in the V can be adapted to specific situations and determines the conditions for the application of the VIII.

      Rule 69


      In section 75 of Act No. 2002-73 of 17 January 2002 on social modernization, the words "one year" are replaced by the words "two years".

      Rule 70


      I. - Article 30-1 of Act No. 86-1067 of 30 September 1986 on freedom of communication is supplemented by a paragraph as follows:
      "The publishers of terrestrial microwave television services in digital mode, who have an authorization to use the radio resource issued on the basis of this section or a right of use under section 26, shall bear the full cost of redesigning the frequencies necessary for the broadcast of these services. The pre-financing of a portion of this expenditure may be provided by the spectrum redevelopment fund, managed by the National Frequency Agency. A decree in the Council of State specifies the conditions for the application of this paragraph and, in particular, the modalities for the allocation of the cost of reorganization of frequencies. »
      II. - The provisions of I are applicable in New Caledonia, in the territories of French Polynesia and the Wallis-et-Futuna Islands and in the departmental community of Mayotte.

      Rule 71


      I. - Article 775 bis of the General Tax Code is amended as follows:
      1° It is complemented by a 4° as follows:
      « 4° People with the new variant of Creutzfeldt-Jakob disease resulting from likely contamination by the bovine spongiform encephalopathy agent. » ;
      2° In the first paragraph, the words "at 1°, 2° and 3°" are replaced by the words "at 1°, 2°, 3° and 4°".
      II. - The provisions of I apply to estates that are open as of January 1, 1996.

      Rule 72


      Part II of Article 13 of Act No. 99-641 of 27 July 1999 establishing universal health coverage is supplemented by three paragraphs, as follows:
      " Effective January 1, 2003, the following two categories of expenditures are also excluded, subject to certification by departmental payers:
      « 1° Expenditures related to the establishment of provisions or settlement of disputes by litigation or transaction relating to medical assistance expenses for years prior to 1997;
      « 2° Personal insurance premium expenses for the payment, exceptionally in 1997, of amounts for a period exceeding one year. »

      Rule 73


      Article 2 of Act No. 46-2389 of 28 October 1946 on War Damage is amended as follows:
      1° The first paragraph is supplemented by a sentence as follows:
      "As of 1 January 2003, the provisions of this paragraph are no longer applicable to decks destroyed by war crimes. » ;
      2° The second and third paragraphs are deleted.

      Rule 74


      By derogation from the first paragraph of Article L. 1615-6 of the General Code of Territorial Communities, the actual investment expenses made by the beneficiaries of the Value-Added Tax Compensation Fund and to repair the damage directly caused by exceptional weathers recognized by decree, and located in municipalities that have been the subject of a finding of the state of natural disaster, shall be entitled to the allocation of the fund.

      Rule 75


      I. - The first sentence of the sixth paragraph of Article L. 561-3 of the Environmental Code is as follows:
      "The rate of this levy is set by joint decree of Ministers responsible for the prevention of risks and the economy within 2.5 per cent. »
      II. - Within the limit of 15 million euros, until 31 December 2003, the major natural hazard prevention fund referred to in Article L. 561-3 of the Environmental Code may contribute, for property affected by floods and mud castings in municipalities for which the state of natural disaster has been observed since 31 August 2002 and which has been the subject of the compensation referred to in Article 125-2 of the Code.
      (a) To finance the amicable acquisition by a commune, a grouping of communes or the state, land and constructions for use in housing or for industrial, commercial, agricultural or artisanal enterprises of less than ten employees;
      (b) Financing of the prevention measures referred to in 4° of II of Article L. 562-1 of the Environmental Code for the lands and constructions mentioned above.
      A decree in the Council of State defines the modalities for the application of this II.
      III. - Within the limit of EUR 600,000 and until December 31, 2003, the major natural hazard prevention fund referred to in II contributes to the financing of construction of the hydraulic derivation gallery to prevent the damaging consequences resulting from the landslide of the Clapière site in the Tinée Valley, in the Alpes-Maritimes.

      Rule 76


      After the words: "Community Union", the end of the last paragraph of Article L. 5214-21 of the General Code of Territorial Communities is thus written: "or in a mixed union. If it is a union of municipalities, it becomes a joint union within the meaning of Article L. 5711-1. Neither the powers of the union nor the perimeter within which it exercises its powers are changed".

      Rule 77


      I. - After the words: "as union delegates", the end of the third paragraph of Article 2-1 of Order No. 82-283 of March 26, 1982, creating cheques-vacances is thus written: ", in the absence of such union representation and a collective agreement of branch, of a proposal by the head of business submitted to all employees".
      II. - The provisions of I shall apply effective 1 January 2003.

      Rule 78


      In the first paragraph of the III of Article 68 of the Corrigendum Financial Law for 1990 (No. 90-1169 of 29 December 1990), the words: "10 billion francs" are replaced by the words: "1.825 billion euros".

      Rule 79


      I. - Act No. 96-987 of 14 November 1996 on the implementation of the City Recovery Pact is amended as follows:
      1° Section 12 is amended as follows:
      (a) The last paragraph of IV is deleted;
      (b) The first paragraph of the V bis is supplemented by a sentence as follows:
      "For companies with less than five employees, the benefit of exemption is maintained degressively at the rate of 60% of the above-mentioned contributions, contributions and payments in the five years following the end of this exemption, 40% in the sixth and seventh years and 20% in the eighth and ninth years. » ;
      (c) The second paragraph of the V bis is supplemented by a sentence as follows:
      "For companies with less than five employees, the benefit of exemption is maintained degressively at the rate of 30% of the above-mentioned contributions, contributions and payments in the five years following the end of this exemption, 20% in the sixth and seventh years and 10% in the eighth and ninth years. » ;
      (d) It is inserted a V ter as follows:
      "V ter. - By derogation from the provisions of the V, the exemption provided for in the I is applicable to earnings and remuneration paid by the companies referred to in the third paragraph of the III that are implanted or created in an urban free zone or that create an establishment from January 1, 2003 and until December 31, 2007. The exemption is applicable for a period of five years from the date of establishment or creation for employees mentioned in the IV present at that date. In the event of employment of employees under the conditions set out in IV, the exemption is applicable, for these employees, for a period of five years from the effective date of the employment contract as long as the employment occurs within five years of the date of establishment and creation. Without prejudice to the application of the last two paragraphs of III and III bis, the exemption under I is also applicable to the earnings and remuneration of employees mentioned in IV whose employment is transferred to the urban free zone until 31 December 2007.
      "For implantations or creations between 1 January and 31 December 2002, the exemption provided for in I shall be applicable for five years from 1 January 2003 for employees mentioned in IV present at that date, without prejudice to the application of the provisions of III bis, as provided for in the last paragraph of III being applicable to jobs transferred from 1 January 2003. » ;
      2° Article 13 is supplemented by a II as follows:
      “II. - Effective January 1, 2003, for businesses created or established in an urban free zone effective January 1, 2002, when the employer has already engaged in the hiring of two employees entitled to the exemption provided for in section 12, the maintenance of the benefit of the exemption provided for in section 12 I is conditional, in any new hiring, on the condition that, on the date of effect of this employment,
      " - the number of employees meeting the conditions set out in IV of Article 12 and residing in one of the sensitive urban areas defined in 3 of Article 42 of Act No. 95-115 of 4 February 1995 on the development and development of the territory of the urban unit in which the urban free zone is located is equal to at least one third of the total of employees employed under the same conditions;
      " - or that the number of employees employed from the creation or establishment, employed under the conditions set out in Article 12 IV and residing in one of the urban areas sensitive to the urban unit concerned, is equal to one third of the total of employees employed under the same conditions, during the same period.
      "The provisions of this II apply for a period of five years from the creation or establishment of the company in an urban free zone.
      "In the event of non-compliance with the proportion referred to in the second and third paragraphs, as determined on the expiration of a period of three months from the effective date of the hiring, the exemption is not applicable to the earnings and remuneration paid up to the effective date of the hiring required to meet that proportion.
      "The mayor may provide the employer, at his request, with information on the quality of residence in the area necessary to determine the proportion referred to in the second and third paragraphs. » ;
      3° Section 14 is amended as follows:
      (a) I is supplemented by a sub-item:
      "For companies with less than five employees, the benefit of exemption is maintained degressively at the rate of 60% of the above-mentioned contributions, contributions and payments in the five years following the end of this exemption, 40% in the sixth and seventh years and 20% in the eighth and ninth years. » ;
      (b) It is supplemented by a III written as follows:
      "III. - Persons exercising, in an urban free zone defined in B of 3 of Article 42 of Law No. 95-115 of 4 February 1995 mentioned above, a non-employed non-agricultural activity referred to in a and b of 1 of Article L. 615-1 of the Social Security Code shall be exempted, under the conditions fixed by the first two sentences of I and by the second of this Article, without prejudice to their rights to the benefits
      "The provisions of the preceding paragraph are not applicable to persons, with the exception of enterprises of less than five employees, who benefit from or benefit from the exemption provided for in I or, unless they have settled in an urban free zone in 2002, as provided for in section 146 of the Financial Act for 2002 (No. 2001-1275 of 28 December 2001).
      "For companies with less than five employees, the benefit of the exemption is maintained degressively at the rate of 60% of the above-mentioned contributions, contributions and payments in the five years following the end of this exemption, 40% in the sixth and seventh years and 20% in the eighth and ninth years. »
      II. - The general tax code is amended as follows:
      1° Section 44 octies is amended as follows:
      (a) In the first paragraph of I, it is inserted before the last sentence a sentence as follows:
      "However, for companies with less than five employees, these profits are subject to income tax or corporate tax of 40%, 60% or 80% of their amount, as they are made in the first five, sixth and seventh or eighth and ninth periods of twelve months following the period of exemption, respectively. » ;
      (b) It is complemented by a V as follows:
      "V. - The provisions of I to IV are applicable to taxpayers who create activities between January 1, 2002 and December 31, 2007 in the urban free zones referred to in the first paragraph of I. However, for taxpayers who create activities in those areas in 2002, the starting point for the period of application of allegations is fixed as of January 1, 2003.
      "The exemption does not apply to taxpayers who create an activity in the context of a transfer, concentration or restructuring of pre-existing activities carried out in or resumed urban free zones, except for the remaining duration, if the resumed or transferred activity benefits or has benefited from the exemption regime provided for in this section. » ;
      2° Section 1383 B is amended as follows:
      (a) After the third preambular paragraph, a sub-item reads as follows:
      "The exemption applies under the conditions set out in the three preceding paragraphs to immovables for an activity entering the scope of the occupational tax and first exercised between January 1, 2002 and January 1, 2008. » ;
      (b) The fourth preambular paragraph is supplemented by a sentence as follows:
      "In the event of an operator change before January 1, 2008 during an open exemption period after January 1, 2002, the exemption applies for the remaining period and under the conditions for the predecessor. » ;
      3° Section 1466 A is amended as follows:

      (a) In the first sentence of the fifth paragraph of the I ter, after the year: "2001", the words are inserted: "or one of the operations provided for in the second paragraph of the I quater in the areas mentioned in the first paragraph of the I quater";
      (b) In the first sentence of the second paragraph of the I quater, after the word "creation", the words "between this date and 1 January 2008" are inserted;
      (c) The first paragraph of the I quater is supplemented by three sentences as follows:
      "With the exception of the provisions set out in the fifth paragraph of the I ter, for companies with less than five employees, during the reference period for the last year of application of the device provided for in the fourth paragraph of the I ter, the amount of the slaughter is equal, the first five years, to 60% of the base exempted the last year of application of the device provided for in the fourth paragraph of the I ter. It is reduced to 40% in the sixth and seventh years and 20% in the eighth and ninth years. The application of this slaughter cannot result in a reduction in the tax base of the year under review by more than 60% of its amount in the first five years, 40% in the sixth and seventh years and 20% in the eighth and ninth years. »
      III. - For the purposes of the provisions of c of 3° of II of this article for 2003, the deliberations referred to in the fifth paragraph of I ter of Article 1466 A of the General Tax Code shall intervene no later than 31 January 2003.
      IV. - The State shall count annually, beginning in 2003, the losses of revenues resulting from the provisions of c of 3° of II for territorial authorities, public institutions of intercommunal cooperation with a specific taxation or departmental funds of equalization of the professional tax, under the conditions provided for in the fifth, sixth and seventh paragraphs of the B of Article 4 of Law No. 96-987 of 14 November 1996 on the revival of the pact.
      V. - Before the last sentence of the first paragraph I of Article 44 octies of the General Tax Code, two sentences are inserted as follows:
      "The employee is assessed during the last taxation period under which the 100% exemption applies. Seasonal or incomplete time employees are taken into account in the pro rata of the working time provided for in their contract. »
      VI. - For the 2003 application of the provisions of 2° and 3° of II, the contrary deliberations of the local authorities or their public inter-communal cooperation institutions with a specific taxation shall be taken place no later than 31 January 2003. Companies, required to report their tax bases before December 31, 2002 under the conditions set out in section 1477, paragraph II, must apply, by January 31, 2003, for each of their establishments, to benefit from the exemption.
      The State shall count annually, beginning in 2003, the losses of revenues resulting from the provisions of 2° of II for territorial authorities or public inter-communal cooperation institutions with a clean taxation, under the conditions set out in III of Article 7 of Act No. 96-987 of 14 November 1996 referred to above.
      The State shall count annually, beginning in 2003, the losses of revenues resulting from the provisions of 3° of II for territorial authorities, public intercommunal cooperation institutions with a specific taxation or departmental funds for equalization of the occupational tax, under the conditions provided for in the fifth, sixth and seventh paragraphs of the B of Article 4 of Law No. 96-987 of 14 November 1996 referred to above.

      Rule 80


      As part of its shareholder support to France Télécom, the borrowings contracted by the ERAP benefit, as a principal and interest, from the State's guarantee within the limit of €10 billion in principal.

      Rule 81


      I. - In section 133-4 of the Criminal Code, the words "two years" are replaced by the words "three years".
      II. - The provisions of this section apply to convictions made effective 1 January 2003.

      Rule 82


      In section 6 of Act No. 2001-43 of 16 January 2001 on various provisions for adaptation to community law in the field of transport, the words: "two years after the promulgation of this Act" are replaced by the words: "one year after the publication of the decree provided for in section 3".

      Rule 83


      I. - Notwithstanding the provisions of the single chapter of title I of book III of the general code of the territorial authorities, the provisions of section 3 of chapter I of title I of book II of the code of the field of the State are, subject to the modifications provided by the II, III and IV of this article, applicable to the public domain included in zone A of the national interest market of Paris-Rungis as defined by the decree of Paris
      II. - In the public domain included in Area A mentioned in I of this article, the authorizations referred to in Article L. 34-1 of the State domain code are not subject to the provisions of Article L. 34-4 of this Code. By exception to the third paragraph of Article L. 34-1 of the same code, the term of the authorization cannot exceed that of the agreement binding the State to the Paris-Rungis National Interest Market Manager.
      III. - By exception to Article L. 34-7 of the same code, holders of public domain authorizations included in Area A referred to in I of this section may use the lease credit to finance equipment and facilities exclusively allocated to their activity.
      IV. - At the expiry of the period of occupancy authorization, works, constructions and facilities of a real estate character become the property of public communities owners of occupied soils.
      In the event of an early termination by the State of the convention linking it to the company manager of the Paris-Rungis national interest market, the State assumes all the financial consequences related to the early and unilateral termination of the securities creating real rights.
      V. A decree specifies the procedure for the application of this article.

      Rule 84


      Act No. 2001-7 of 4 January 2001 on the control of public funds granted to enterprises is repealed.

      Rule 85


      I. - Article L. 142-3 of the monetary and financial code is amended as follows:
      1° In the first and second paragraphs, the word "six" is replaced by the word "four";
      2° In the second paragraph, the word "new" is replaced by the word "six";
      3° In the fourth paragraph, the word "third" is replaced by the word "half".
      II. - In the second paragraph of Article L. 142-7 of the same code, the word "six" is replaced by the word "five".
      III. - The members of the Monetary Policy Council, depending on the date of publication of this Act, shall carry out their term of office until its end.
      IV. - The dividend paid by the Bank of France to the State is increased due to the amount of savings resulting from I.


      ANNOUNCEMENTS


      E T A T A
      (Art. 2 of the Law)
      Table of ways and means applicable to the 2002 budget
      I. - GENERAL BUDGET


      (Thousands of euros)


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100




      II. - RECORDS


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100




      III. - TRESOR ADVANCES


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100




      E T A T B
      (Art. 3 of the Law)
      Distribution by title and department,
      Appropriations to regular civilian services


      (In euros)


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100




      E T A T B
      (Art. 4 of the Law)
      Distribution by title and department,
      of the regular expenditure of civilian services


      (In euros)


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100





      E T A T C
      (Art. 5 of the Law)
      Distribution, by title and department, of program authorizations and appropriations
      of civil services


      (In euros)


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100


      E T A T C
      (Art. 6 of the Law)
      Distribution by title and department of program authorities and payment credits
      in respect of the capital costs of civil services


      (In euros)


      You can see the table in the OJ
      n° of 31/12/2002 page 22070 to 22100



      This law will be enforced as a law of the State.


Done in Paris, 30 December 2002.


Jacques Chirac


By the President of the Republic:


The Prime Minister,

Jean-Pierre Raffarin

Minister of Economy,

finance and industry,

Francis Mer

Minister for Budget

and budgetary reform,

Alain Lambert


(1) Preparatory work: Act No. 2002-1576.
National Assembly:
Bill No. 382;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 444;
Opinion of Mr. Axel Poniatowski, on behalf of the Defence Committee, No. 448;
Discussion on 10 December 2002 and adoption on 11 December 2002.
Senate:
Bill, adopted by the National Assembly on first reading, No. 95 (2002-2003);
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 97 (2002-2003);
Discussion on 16 and 17 December 2002 and adoption on 17 December 2002.
National Assembly:
Bill, amended by the Senate, No. 476;
Report of Mr. Gilles Carrez, on behalf of the Joint Parity Commission, No. 510;
Discussion and adoption on 19 December 2002.
Senate:
Report of Mr. Philippe Marini, on behalf of the Joint Parity Commission, No. 107 (2002-2003);
Discussion and adoption on 19 December 2002.


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