Law No. 2008 - 1425 Finance For 2009, 27 December 2008

Original Language Title: LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009

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Texts transposed Directive 2010/31/EU of the European Parliament and of the Council on the energy performance of buildings an implementing Decree No. 2008-1438 of December 22, 2008 relating to the issuance of the securities of the Treasury Decree No. 2008-1538 of December 30, 2008 bearing allocation of credits and overdrafts allowed by law No. 2008-1425 December 27, 2008 finance for 2009 Decree No. 2009-2 of January 2, 2009, relative to the amount of the fees provided for in articles L. 311-13 , L. 311-14 and L. 311-15 of the code of the entry and stay of foreigners and asylum law decree No. 2009-345 of March 30, 2009 modalities of application of the III of article 153 of the budget bill for 2009 Decree No. 2009-1512 of 8 December 2009 on the opening and cancellation of credits as an advance order No. 2009-1588 of December 18, 2009 relating to the consistency of the national road network, not subject to the national tax on the vehicles of transport of goods order No. 2009-1746 of 30 December 2009 on the credit split open and cancelled by law No. 2009-1674 30 December 2009 amending finance for 2009 Decree No. 2011-233 of 2 March 2011 on the list of departments under the 2 ° of article 275 of the code of customs Decree No. 2011-234 of 2 March 2011 on the categories of vehicles subject to the national tax on goods transport vehicles

Decree No. 2012-13 of January 4, 2012 relative to the prevention and management of household waste from chemicals that can present a significant risk to health and the environment Decree No. 2012-411 of 23 March 2012 setting the conditions to justify compliance with the thermal regulation to benefit from the tax reduction in respect of the rental real estate investment under article 199 septvicies of the general code of taxes Decree No. 2012-470 April 11, 2012 approved management centres and the accredited associations of the liberal professions Decree No. 2012-992 to August 23, 2012, taken for the purposes of article 199 97v of the general code of taxes for the tax cut on the income for expenses of restoration work full of some buildings Decree No. 2014-982 August 27, 2014, amending Decree No. 2009-83 of 21 January 2009 establishing a voluntary severance pay for some workers of the State of the Ministry of defence and public institutions placed under its supervision Decree No. 2014-982 August 27, 2014, amending Decree No. 2009-83 of 21 January 2009 establishing compensation for voluntary departure for some workers of the State of the Ministry of defence and public establishments under his guardianship summary changes of the general tax code the book of tax procedures, the code of social security, the code of customs, of the code of the environment, of the code of public health, the general code of local authorities, of the code of urbanism, code of the film industry, the code of the road road, of the rural code, the code of military pensions disability and victims of the war the code of defence, of the code of the road, of the code of entry and stay of aliens and the right to asylum, the code work, the code of education, code of social action and families, the code of sport, the construction and housing code.
Amendment of order No. 45 - 2138 on 19 September 1945 for institution of the order of Chartered Accountants and regulating the profession of certified public accountant and the title: amendment of article 7 ter, inserting after section 83 d of article 83 112E(2), modification of articles 83, 83 c.
Change order No. 2004-279 of 25 March 2004 on the simplification and adaptation of the conditions for the exercise of certain professional activities: amendment to article 5.
Amendment of the Act No. 2007 - 1824 of December 25, 2007 finance amendment for 2007: modification of articles 67, 107, 51.
Amendment of the Act No. 72-657 of 13 July 1972 establishing measures in favour of certain categories of traders and old craftsmen has been changed: amendment to article 3.
Amendment of the Act No. 2008-776 of August 4, 2008, to modernize the economy: amendment of article 99.
Amendment of the Act No. 83-8 of 7 January 1983 related to the distribution of competences between municipalities, departments, regions and the State: amendment of article 98.
Amendment of the No. 88 - 1089 of 1 December 1988 territorial community of Mayotte in vocational training and learning skills: amendment to article 6.
Change in the finance law for 2004 (n ° 2003) - 1311 of 30 December 2003: amendment to article 55.
Change in the finance law for 2003 (No. 2002) - 1575 on December 30, 2002: modification of articles 134, 26.
Amendment of the law on finances for 1987 (No. 86) - 1317 of December 30, 1986: amendment to article 6.
Change in the finance law for 1992 (No. 91) - 1322 of 30 December 1991: amendment of article 21.
Change in the finance law for 1993 (No. 92) - 1376 December 30, 1992: amendment to article 9.
Modification of law No. 96-987 of 14 November 1996 on the implementation of the Covenant of stimulus for the city: modification of articles 4, 7. amendment of the law No. 2004-809 of 13 August 2004 on local responsibilities and freedoms: amendment to article 154.
Change in the finance law for 2001 (No. 2000) - 1352 of 30 December 2000: amendment of article 42.
Amendment of the Act No. 2001-602 of 9 July 2001 to focus on the forest: amendment to article 6.
Amendment of the Act No. 2003-710 of 1 August 2003 orientation and programming for the city and urban renewal: amendment to article 27.
Amendment of the Act No. 2005-157 of 23 February 2005 on the development of rural areas: modification of article 146.
Amendment of the Act No. 2006-396 of March 31, 2006 for the equal opportunities: amendment of article 29.
Amendment of the Act No. 95-115 of 4 February 1995 of orientation for the planning and development of the territory: amendment of article 52.
Amendment of the Act No. 2004 - 1484 of 30 December 2004 Finance for 2005: amendment to article 52, creation of article 61.
Amendment of the Act No. 2005 - 1719 of finance for 2006 on December 30, 2005: amendment to article 40, 46, 49, 47, repeal of article 50.
Amendment of the Act of 1976 (No. 75) finance - 1278 December 30, 1975: amendment of article 11.
Amendment of the Act No. 2007 - 1822 December 24, 2007 finance for 2008: modification of articles 45, 53, 119.
Amendment to the finance bill for 1997 (No. 96) - 1181 December 30, 1996: amendment to article 46.
Amendment of law No. 2006 - 1666 finance for 2007 on December 21, 2006: creation of article 46.
Amendment of the Act No. 2006 - 1771 of 30 December 2006 finance amendment for 2006: amendment of article 141, repeal of article 18.
Amendment of the Act No. 2006 - 1772 of 30 December 2006 on water and aquatic environments: amendment of article 83.
Amendment of Act No. 2006-339 of March 23, 2006 the return to employment and on the rights and obligations of the beneficiaries: amendment to article 32.
Amendment of Ordinance No. 2006-433 on April 13, 2006 to experimenting with the career transition contract: modification of articles 1, 2, after section 2 of article 2-1, amendment of article 13, creation according to article 13 of the articles 13-1 and 13-2.
Change order No. 2005-895 of 2 August 2005 under certain thresholds of compulsory levies and to promote the exercise of employed in professional sectors with recruitment difficulties: amendment to article 4.
Partial transposition of the directive 31/2010/EU of the European Parliament and of the Council on the energy performance of buildings.
Repeal of section 54 of this Act by section 47 of Act No. 2015 - 1785 December 29, 2015, of finance for 2016.
Key words BUDGET, finance bill for 2009, GENERAL CODE of taxes, CGI, book of tax PROCEDURES, social security CODE, CSS, customs, environmental, CODE CODE CODE of the health public, CSP, GENERAL CODE communities territorial CGCT, CODE of URBANISM, film, the road road, RURAL CODE CODE industry CODE, CODE military disability PENSIONS and war victims
CODE of defence, road CODE, CODE on the entry and stay of foreigners and the right of asylum, CODE of the work CODE of the EDUCATION CODE of the ACTION social and family, sports CODE, CODE of the CONSTRUCTION and of the dwelling, CCH, Bill, European DIRECTIVE, TRANSPOSITION partial records legislative legislative record of the Act No. 2008-1425 December 27, 2008 JORF n ° 0302 December 28, 2008 page 20224 text no. 1 Act No. 2008-1425 of the December 27, 2008 finance for 2009 (1) NOR: BCFX0821595L

ELI: https://www.legifrance.gouv.fr/eli/loi/2008/12/27/BCFX0821595L/jo/texte Alias: https://www.legifrance.gouv.fr/eli/loi/2008/12/27/2008-1425/jo/texte the National Assembly and the Senate passed, the President of the Republic enacts the law whose content follows: first part: General CONDITIONS of the title I financial balance: provisions related to the resources I. ― taxes and resources authorized A. authorization for collection of the tax and products Article 1 ― more on this article...

I. — the collection of taxes, product and revenue assigned to the State, local authorities, public institutions and bodies authorized to collect continues to be carried out during the year 2009 in accordance with the laws and regulations and the provisions of this Act.
II. — subject to contrary provisions, this Act applies: (1) has the income tax due for 2008 and the following years;
(2) has the tax owed by the companies on their results of the years ended as of December 31, 2008.
(3) A count of 1 January 2009 for the other tax provisions.



(B) measures ― tax Article 2 learn more on this article...

I. ― the I of article 197 of the general tax code has been changed: (1) the 1 reads: "1. ' tax is calculated by applying the fraction of each share of income that exceeds €5 852 the rate of:" ― 5, 50% for the portion greater than €5 852 and less than or equal to €11 673;
"― 14% for the portion greater than €11 673 and less than or equal to €25 926;
"― 30% for the portion greater than €25 926 and less than or equal to €69 505;
'― 40% for the portion greater than €69 505.';
(2) 2, the amounts: '€2 227', '€3 852 ', '€855' and '630' are replaced respectively by the amounts: '€2 292', '€3 964 ', "€880" and "€648;
(3) 4, the amount: '419' is replaced by: '€431.
II. — in the second paragraph of article 196 B of the same code, the amount: "€5 568" is replaced by: '€5 729'


Article 3 more on this article...

I. ― benefits in-kind benefits that continue to be attributed to rights holders of the National Agency for the guarantee of the rights of minors, under the status of the minor, in accordance with the contracts of capitalization of these benefits, up to the age that applies for the calculation of the capital, are considered as having been made available to the taxpayer within the meaning of article 12 of the general tax code before their detention by the body responsible for their management. Substitute these contracts of capitalization, final title, to the lifetime retirement benefits referred to in the status of the minor.
II. — for these same rights holders of the National Agency for the guarantee of the rights of minors, under the status of the minor, are validated, subject to decisions having definitively acquired force of res judicata, tax and social payments made for benefits before the age of reference having formed the basis for the calculation of the capital under the contracts of capitalization of benefits in-kind benefits made up to the date of entry into force of this Act as their validity would be challenged by the plea that the income was not available.


Article 4 more on this article...

I. ― amounts collected as part of the award of the Nobel Prize by the recipients of this award are not subject to income tax.
II. — Similarly, are not subject to income tax money collected in the allocation of international level equivalent to the Nobel Awards in the literary, artistic or scientific areas that the list is fixed by Decree in Council of State.


Article 5 more on this article...

The premiums paid by the State after consultation or deliberation by the National Commission of the high performance sport for athletes winning medals at the Olympic and Paralympic Games of 2008 in Beijing are not subject to income tax.


Article 6 more on this article...

I. — the last paragraph 4 of article 39 of the general tax code is supplemented by the words: 'or the residences using address or seat of the company in application of articles L. 123 - 10 and L. 123-11-1 of the commercial code, or residences as part of a production facility and for the reception of the customers'.
II. — the I applies to the years ended as of the date of publication of this Act.


Article 7 more on this article...

The penultimate paragraph of article 63 of the general tax code is complemented by a well written sentence: "the balance is assessed mass under each product marketed by the operator."


Article 8 more on this article...

Article 70 of the general tax code is modified: (1) the first sentence of the first paragraph, references A: '72 and 151 f' are replaced by the reference: "and 72";
(2) in the second paragraph, the words: "and as an exception to paragraph 1" shall be deleted.


Article 9 more on this article...

I. ― articles 39 AB and 39 d DA, in the last paragraph of sections 39 d E and 39 d F and at the end of the II of article 39 d FC of the general tax code, year: '2009' is replaced by the year: "2011".
II. — the Government back to the Finance Committee of the National Assembly and the Senate, before the tabling of the budget law for 2011, a report evaluating the cost and effectiveness of the devices referred to in articles 39 AB, 39 d DA special depreciation, 39 d E, F 39 d and 39 d FC of the general tax code.


Article 10 more on this article...

I. ― the general tax code has been changed: (1) the 1 ° of the 158 article 7 reads: "(1) to holders of income subject to the income tax, in the category of industrial and commercial profits or non-commercial or agricultural profits, profits made by taxpayers under a real tax regime:" (a) which are not members of Management Center or authorized association defined in article 1649 quarter C to 1649 c»» H, excluding the members of a group or a company referred to in articles 8 to 8 d and the operators spouses farm of separate funds or members of the same company or group adhering to one of these organizations;
"(b) or who do not use services of an accountant, a company member of the order or of an association of management and accounting, authorized by the tax administration as such and having an agreement with the latter in article 1649 quarter L and c 1649 M;
(2) article 1649 quarter D has been changed: a) the I is repealed;
(b) at the beginning of the first sentence of the first paragraph of the II, the word: 'However,' is deleted;
(c) has the first sentence of the third paragraph of the IV, the words: 'and issue the visa referred to in I, under conditions established by Decree of the Minister responsible for the budget' are deleted;
(3) according to article 1649 quarter K, inserted a chapter I: c reads: "chapter I: c" professionals of accounting «Art»»» 1649 c l.-in order to benefit their customers or members of the provisions of the 1 ° 7 of article 158, accounting professionals must hold a permit issued by the Commissioner of the Government with the regional Council of the order of Chartered Accountants in the area in which they are enrolled, after consultation with the regional Council if it is requested by a public accountant independent or accounting Corporation , or on the advice of the national commission of registration laid down in article 42 bis of order No. 45 - 2138 on 19 September 1945 for institution of the order of Chartered Accountants and regulating the title and the profession of certified public accountant if it is requested by an association management and accounting.
"They must, in addition, concluded with the tax authorities a convention covering a period of three years and in which they undertake:"― to aim tax documents submitted by their customers or members, or the tax documents they make on behalf of their clients or members, after making sure of their regularity and have asked their customers or members all useful information such as to establish the consistency between tax and accounting; "
"― a review of consistency and plausibility of the reported income from such economic and financial ratios
"― to dematerialize and upload to the tax authorities, according to the procedure provided by the system of transfer tax and accounting, data declarations of results of their clients or members, their annexes and other documents accompanying them. They should mandate for the information corresponding to their declarative obligations according to the terms defined by ministerial order;

"― to provide annually to their customers or members traders or artisans a management record;
"― to provide annually to their customers or members a record of economic analysis in the prevention of economic and financial difficulties;
"― to submit to a specific control defined by the tax authority.
"The terms and conditions of the issuance of approval of the conclusion of the agreement with the tax administration and the control are specified by Decree in Council of State.
'Art. 1649 c. M - after informing stakeholders of deficiencies identified in the execution of the convention referred to in article 1649 quarter L and heard them, the Commissioner of the Government can withdraw the authorization. Professional members or clients must be informed of this decision. "II. ― after article L. 166 of the book of tax procedures, it is inserted a 4 (bis) reads:"(4) bis allowed accounting professionals.
«Art.L. 166 bis.-L' tax administration must connect either to the president of the regional Council of the order of Chartered Accountants, the President of the national commission of registration laid down in article 42 bis of the order No. 45 - 2138 on 19 September 1945 for institution of the order of Chartered Accountants and regulating the title and the profession of public accounting the results of the controls which have been respectively customers or members of these professionals.» This information may include the nature and the amount of the corrections which the customer or member has been investigated.
"These results are also communicated to the Government with the interested regional Council Commissioners."
III. — order No. 45-2138 19 September 1945 for institution of the order of Chartered Accountants and regulating the title and the profession of accountant is amended: (1) at the end of the last sentence of the second paragraph I of article 7 ter, the words: 'or farmers' are replaced by the words: ", farmers or liberal professions;
(2) after article 83 d, inserted a section 83 sexies so written: 'art. 83. e - facilities management and approved associations governed by article 1649 quarter 1649 c C K of the general tax code, existing on January 1, 2008, can apply to the commission under article 42 bis of this order entry on the roll of associations of management and accounting from their transformation, until 31 December of the third year following the date of publication of the Decree.
"Management bodies referred to in the first paragraph need deliberation by the General Assembly or by any deliberative body that substitute, before 31 December of the second year following the publication of the decree in the Council of State under article 1649 quarter L, to decide the chosen option and to communicate this decision to the tax administration in the period of one month after the date of the decision."
IV. — the I-III take effect as of January 1, 2010.


Article 11 more on this article...

After the article 151 bis I f A of the general tax code, inserted a ter I reads: 'I ter. Are also eligible to the present system, under the conditions of the I and the only taxable capital gains on behalf of the partner, disposals of activity carried out by the companies referred to in the 2nd of the I provided that the dissolution of the company to concurrently to the assignment be undertaken and associated with such made its rights to retire within twelve months following or preceding the assignment. ' Article 12 more on this article...

In the first paragraph of the f of article 787 B of the general code of taxes, the words: "input" are replaced by the words: "a contribution paid partly by managing the balance due to a share or an outright contribution" and the words: "similar, related or complementary" are replaced by the words: ", similar, or related and complementary."


Article 13 more on this article...

I. — order No. 45-2138 19 September 1945 for institution of the order of Chartered Accountants and regulating the title and the profession of accountant is amended: (1) has the first sentence of the first paragraph of article 83, the word: 'three' is replaced by: "four";
(2) in the first paragraph of article 83 c, the word: 'three' is replaced by: 'four '.
II. — at the end of the first sentence of the 2 ° of II of section 5 of the Ordinance No. 2004-279 of 25 March 2004 on the simplification and adaptation of the conditions for the exercise of certain professional activities, year: '2008' is replaced by the year: '2009'


Article 14 more on this article...

I. ― the general tax code has been changed: (1) the second and third paragraphs of article 223 f are deleted;
(2) the fourth and fifth paragraphs of the same article shall be deleted;
(3) (a) articles 223 M, 223 g, 223 h, 223 h, 223 decies, 223 undecies, 1668-A and the 1920 section 5 are repealed;
(b) the first paragraph as well as the sixth to twelfth subparagraphs of article 223 f are deleted;
(c) the second sentence of the first paragraph of article 223 and, in the eighth preambular paragraph of the same article, the words: ", of the annual flat-rate tax" are deleted;
(d) in the fourth paragraph of the c of 6 of article L 223, the words: ' article 223 M and "and the words:" the annual flat-rate tax and "are deleted;
(e) in the IV of article 234 k and article 235 ter ZC, the words: "and the annual flat-rate tax referred to in article 223 f ' are deleted;
(f) the third sentence of the first paragraph of article 239 g is deleted;
(g) at the 1 article 1681 septies, the words: "the annual flat-rate tax and" are deleted.
II. — the 1 °, 2 ° and 3 ° of the I apply, respectively, as of January 1, 2009 January 1, 2010 and January 1st 2011.


Article 15 more on this article...

I. ― the general tax code has been changed: (1) the first paragraph of the 2nd of 5 of article 38 is changed: has) the second sentence, after the word: "contributions", are inserted the words: "or on the purchase price of the shares if it is different from the amount of the contributions;
(b) a well written sentence is added: 'the cost price of the shares is correspondingly decreased up to the distributed amounts that have not been imposed pursuant to this paragraph.';
(2) according to article 80 m, it is inserted an article 80 n thus written: 'art. 80 n. -Distributions and net gains related to shares of mutual funds at risk, venture capital companies or representative rights of a financial investment in an entity mentioned in the last paragraph of II of article 150-0 A 8, giving rise to different rights on net assets or revenues of the Fund, of society or of the entity and awarded based on the quality of the person , are taxable in the income tax according to the rules applicable to salaries and wages when provided to the same 8 or second to ninth paragraphs of article II 1 163 d C are not met. » ;
(3) article 150 - 0a has been changed: a) the II is complemented by a well written 7: "7. subject to the application of article 163 d B and 8 present II, in the case of a distribution of a portion of the assets of a mutual fund at risk under the conditions of the 9 of article L. 214 36 of the monetary and financial code. the excess of the amount of money or values distributed on the amount of contributions, or the purchase price of the shares if it is different from the amount of the contributions. For the assessment of the limit referred to in the 1 of I of this article, the amount of money or values thus distributed is added to the amount of assignments in the same year. » ;
(b) II is completed by an 8 reads: "8. to net gains, directly or through interposed, by the employees or by leaders subject to tax employees, venture capital firms, management companies of investment risk of venture capital funds, or companies who carry out of services related to the management of risk investment funds or venture capital firms. during the transfer or redemption of units of mutual funds at risk or shares of venture capital firms, giving rise to different on net assets or revenues of the Fund or the company and rights granted based on the quality of the person, subject to compliance with the following conditions: "(1) the share or shares transferred have been subscribed or acquired at a price corresponding to the value of units or shares;
"(2) all of the shares of a same mutual fund at risk or shares in a company of venture capital giving rise to rights different on net assets or revenues of the Fund or the company and awarded based on the quality of the person meets the following conditions:

' (a) they constitute a single category of units or shares;
"(b) they represent at least 1% of the total amount of subscriptions in the Fund or society or exempted, a lower percentage fixed by Decree, on the advice of the authority of financial markets;
"(c) amounts or values to which entitle these units or shares are paid at least five years after the date of the constitution of the Fund or the issuance of these actions, and for the shares of mutual funds at risk, after the repayment of the contributions of the other unitholders;
"(3) the transferor receives a normal compensation under the contract for work or social mandate which enabled him to purchase or acquire these units or shares.
"These provisions shall apply also in the same conditions:"(1) to the distributions mentioned to 7 perceived by the persons referred to in the first paragraph of the present 8 and related to shares of mutual funds to risk giving rise to different rights on net assets or revenues of the Fund and awarded based on the quality of the person; "
"2. net gains referred to in the first paragraph of the present 8 completed by the employees or officers subject to the tax of the employees of an entity, constituted in a Member State of the Community European or in another State party to the agreement on the European economic area concluded with the France a treaty which contains a clause of assistance in combating fraud or tax evasion and whose main object is to invest in companies whose. securities are not admitted to the negotiations in a market of financial instruments, french or foreign, or a company carrying out of services related to the management of this entity, when sold or redeemed securities are rights representative of a financial investment in this entity giving rise to different on net assets rights or products of the entity and are awarded based on the quality of the person as well as distributions, representative of the gains made by the entity, collected by these same employees or leaders in remuneration for these rights. » ;
(c) has the first sentence of the 1 bis of the III, the words: "II" are replaced, twice, by the words: "at 2 II" and the words: "in the 2nd of the same II" are replaced by the words: "to the 2nd of 2 of the same II"
(4) after the 9 of article 150-0 D, inserted a 9 bis reads: 'art. 9A. -In the case of a sale or redemption of units of mutual funds at risk for which the taxpayer received a distribution referred to in 7 II of article 150 - 0a, acquisition or subscription price is decreased to competition of the amount of the sums or values thus distributed which has not imposed in application of the same 7. » ;
(5) in the II of article 163 d C has been changed: a) the first paragraph is a 1 and the second to last paragraphs are a 2;
(b) after paragraph 1, are inserted eight paragraphs thus written: "However, when these distributions are related to actions giving rise to different rights on net assets or the company's products and assigned based on the quality of the person and shall be paid to the employees or officers mentioned in the first paragraph of II of article 150-0 A 8. , this rate is subject to compliance with the following terms: "(1) these shares have been subscribed or acquired at a price corresponding to the value of the shares by the employee or beneficiary distribution leader;
"(2) all of the shares of the same company from venture capital giving rise to rights assigned according to the quality of the person and different on the net assets or the company's products meet the following conditions: ' (a) they constitute a single class of shares;
"(b) they represent at least 1% of the total amount of subscriptions in society or exempted, a lower percentage fixed by Decree, on the advice of the authority of financial markets;
"(c) distributions that qualify these actions are made at least five years after the date of issue of those shares;
"(3) the employee or beneficiary distribution leader sees a normal compensation under the contract for work or social mandate which enabled him to purchase or acquire these actions.";
(c) at the beginning of the second paragraph, the word: 'However,' is deleted;
6 to 8 of the I of section 1600-0 J, the words: 'in the second to sixth paragraphs"are replaced by the words:"to 2 ".
II. — social security code has been changed: (1) to the e to the I of article L. 136 - 6, after the words: "as is", are inserted the words: 'of the distributions defined at the 7 and 8 of the II of article 150-0 A of the general tax code,", and the words:"of the general code of taxes' are replaced by the words: "of the code."
2 ° to 8 ° of II of article L. 136 - 7, the words: 'in the second to sixth paragraphs"are replaced by the words:"to 2 ".
III. — the 1 °, 3 ° and 4 ° of the I shall apply from 1 January 2009. The other provisions of this section apply to mutual funds investment risks created from the date of publication of the decree referred to in the b of 3 ° and 5 ° of the I and the later b on June 30, 2009 and for venture capital companies and entities, to shares and rights issued from the same date.


Article 16 more on this article...

I. ― article 265 bis has customs code has been changed: (1) the 1 reads: "1. products designated below, developed under examination to be used as fuel or fuel, benefit, within the limit of the amounts determined by accreditation, a reduction in domestic consumption with rates of tax are set to table B of section 265 1. These rates of tax exemption that may be revised upwards depending on the economic context. This reduction is fixed as follows: DESIGNATION of the goods (in euros per hectolitre) REDUCTION year 2009 2010 2011 1. Methyl esters of vegetable oil incorporated in diesel or heating 15, 00-11-00-8, 00 2. Methyl esters of animal oil incorporated in diesel or heating 15, 00-11-00-8, 00 3. Alcohol content of ethyl alcohol derivatives incorporated into the premium whose alcohol component is of agricultural origin 21, 00 18, 00 14 00 4. Ethyl alcohol of agricultural origin incorporated to the premium or the E85 superethanol back to the index of 55 21, 00 18 00 14 00 5 identification. Biodiesel synthesis of 15, 00-11-00-8, 00 6. Vegetable oil ethyl esters incorporated in diesel or heating 21, 00 18, 00 14, 00 2 in 1 bis, the words: "referred to in b and c of the 1" are replaced by the words: "referred to in the table in the 1.
II. — the last sentence 3 of article 265 ter of the code, the reference: "a 1" is replaced by the reference: "1 of the table in the 1.
III. — the III of article 266 n of the code has been changed: (1) has the first sentence of the second paragraph, after the words: ' of products mentioned to the ', are inserted the words: "table of the";
2 ° to 1 °, references: "b and c of the 1" are replaced by references: "3 and 4 of the table in the 1 ';
3 ° to 2 °, the references: "has and the 1 d" are replaced with references: "1, 2, 5 and 6 of the table in the 1.
IV. — the line corresponding to index 55 of table B of the 1 of article 265 of the code, the rate: '28, 33' is replaced by the words: "23, 24 from January 1, 2009, then 20, 69 from January 1, 2010, then 17, 29 from January 1, 2011.


Article 17 more on this article...

The customs code has been changed: (1) after the line corresponding to the 11 index table B of 1 of article 265 bis, inserted a well drafted line: premium fuel with a lead content not exceeding 0, 005 g / litre, other than the premium corresponding to indices of identifying 11 and 11 bis, and containing up to 10% v / v of ethanol 22% v / v of ethers containing 5 carbons, or more, per molecule and an oxygen content maximum of 4% m / m of oxygen.
This super-carburant is referred to as E10.
11 ter Hectolitre 60, 69 (2) to the I of article 266 n, after index: "11 bis", are inserted the word and index: «and 11 ter»


Article 18 more on this article...

Article 67 of Act No. 2007 - 1824 of 25 December 2007 amending finance for 2007 is thus changed: (1) the I is changed: has) in the first paragraph, the words: ", in respect of the first year ended as of December 31, 2007," are deleted and the words: "exercise," are replaced by the words: "exercise in respect of which the tax is due;
(b) the first sentence of the third paragraph is supplemented by the words: "in respect of which it is due;
(c) the third sentence of the third paragraph is supplemented by the words: ", or of the two following years of reintegration If settlement could not be carried out in full during this exercise;
(2) the III has been changed:

(a) in paragraph 1, the words: ' the first year ended as of December 31, 2007 "are replaced by the words:"of the fiscal year in respect of which the tax mentioned in the I is due and at the earliest in the eight months preceding. "
(b) in the second paragraph, the words: ' exceptional mentioned in the I ' shall be replaced by the words: "due in respect of that fiscal year;
(3) it is added an IV reads: "IV. ― The tax mentioned in the I is due to the title of the first financial year as of December 31, 2007 and the first year ended as of December 31, 2008. ' Article 19 more on this article...

The persons mentioned in IV of article 33 of the law No. 2004-1484 of 30 December 2004 of finance for 2005 receive a partial refund of the domestic consumption tax applicable to heating and respectively resumed heavy fuel oil to the clues for identifying 21 and 24 of table B of the 1 of article 265 of the code of customs and domestic consumption tax on natural gas provided for in article 266 d of the same code.
The amount of the refund amounts to: ― 5 per hectolitre for the quantities of domestic fuel oil acquired between January 1 and December 31, 2008.
― 1, 665 per 100 kg / net for the quantities of heavy fuel oil acquired between January 1 and December 31, 2008.
― 1, 071 per 1,000 kilowatt hours for the volumes of gas acquired between January 1 and December 31, 2008.
A decree set the conditions and time in which the persons referred to in the first subparagraph shall apply for reimbursement.


Article 20 more on this article...

Section 39 AA quarter of the general tax code reads: 'art. 39 AA c.-rates of declining defined in article 39A 1 are increased by 30% for production materials, sawing and valuation of forest products, acquired or manufactured between September 26, 2008 and December 31, 2011, by first processors of the wood.
"For the purposes of the first paragraph, first wood processing companies are companies whose main activity is to manufacture from logs of intermediate products.
"The benefit of this increase in the rate of declining-balance depreciation is subject to compliance with the Regulation (EC) No. 1998 / 2006 of the Commission, on 15 December 2006, concerning the application of articles 87 and 88 of the Treaty to de minimis aid.


Article 21 more on this article...

After 5 of article 39 of the general tax code, inserted a 5 bis reads: '5a. Deferred compensation referred to in articles L. 225-42-1 and L. 225-90-1 of the commercial code are allowed in deduction of net in six times the annual ceiling of social security by beneficiary. "Article 22 more about this article...

I. ― after article 209 B of the general tax code, inserted a section 209 C reads: 'art. 209 C.-I. ― Small or medium-sized companies subject to the tax under the conditions of ordinary law which have branches or who hold directly and continuously at least 95% of the capital of subsidiaries, established and subject to a tax equivalent to the taxes in a State of the Union European or in a State which has concluded with the France a treaty which contains a clause for administrative assistance in the exchange of information and control against fraud and tax evasion, may deduct from their taxable income for the year the deficits of those branches and subsidiaries suffered during the same year in the State where they are imposed.
"Provided that all other conditions mentioned in the previous paragraph are met, this provision also applies to small and medium-sized businesses are not allowed to hold at least 95% of the capital of their subsidiaries because of legal obligations by the State in which they are established, but who hold the highest share legally authorized by the State. In this case, small and medium-sized businesses can deduct from their result taxable year the share of deficits of these subsidiaries, calculated proportionately to their rate of detention in the capital of these, suffered in the same year in the State where they are imposed.
"II. ― are small or medium-sized companies mentioned in the I:" (a) whose membership is less than two thousand employees;
«(b) where the capital and voting rights are not owned, directly or indirectly, 25% or by a company or jointly by several companies that do not meet the threshold mentioned in the a more.» For the determination of this percentage, investments from venture capital firms, high-risk mutual funds companies of regional development, financial companies for innovation and one-person of risk investment companies are not taken into account provided that there is not at arm's length within the meaning of 12 of section 39 between the small or medium-sized company in question and these last funds or companies.
"When the small or medium company belongs to a group within the meaning of article 223 A, the threshold mentioned in the a of this II is appreciated globally at the level of the tax group.
"III. — the deficit deducted from the result of an exercise by a company in application of the I are reported to the taxable of its fiscal result, as beneficiary later results of the branch or subsidiary, or the share of recipients later results of the subsidiary owned legally less than 95% by the company. , and by the taxable result of the fifth year following that of their deduction.
"IV. — tax advantage provided by the provision mentioned in the I is subject to compliance with the Regulation (EC) No. 1998 / 2006 of the Commission, on 15 December 2006, concerning the application of articles 87 and 88 of the Treaty to de minimis aid.
"V. ― when in a year one of the conditions described in the I is no more respected, deducted from the taxable results of the small or medium business and not yet reported deficits are added to the taxable result of this exercise."
II. — the I is applicable to the results of the fiscal years beginning on or after January 1, 2009.


Article 23 more on this article...

After bis e of 1 of article 238 bis of the general tax code, inserted a ter e thus written: "ter (e) companies, which the State is the sole shareholder, who for activity representation of France at the world exhibitions;


Article 24 more on this article...

I. ― for the companies placed under the procedure of article 208 C of the general tax code before January 1, 2007, the condition specified in the second paragraph of the article I must be completed as of January 1, 2010.
II. — to the 1 ° of the h 6 of article 145 of the code, after the reference: 'II', are inserted the words: "and not reinstated pursuant to the IV.
III ― article 208 C of the code has been changed: (1) the II has been changed: has) in the first paragraph, after the words: 'taken into leasing', are inserted the words: "or that enjoyment has been conferred on a temporary basis by the State, a local authority or one of their public institutions;
(b) has the first sentence of the second paragraph, after the word: "leasing", are inserted the words: "or that enjoyment has been conferred on a temporary basis by the State, a local authority or one of their public institutions;
(2) the IV has been changed: has) paragraph 1 is supplemented by two sentences thus written: "Furthermore, the publicly traded real estate investment company and its subsidiaries referred to in the II are to return in their respective tax results a sum corresponding to the distributable profits to the end of the year of release of this plan, within the meaning of the first paragraph of article L. 232 - 11 of the commercial code. , and matching results that are exempt under the II of this article. The amount of tax due is increased tax due, on the one hand, the amount of taxation of capital gains that would have been due under the fifth paragraph if society wasn't out of this plan, on the other hand, the tax at the rate of 25% of the sum, reduced to 10% for every calendar year since in this scheme , the unrealised capital gains relating to the buildings since, real rights referred to in the first and sixth paragraphs of the II or relating to a lease agreement on a property and holdings in persons referred to in article 8. » ;
(b) after the second paragraph, inserted a well written paragraph:

"The taxable capital gain realised on the sale of a building is reduced by the amount of depreciation deducted on results exempt pursuant to the II. The first paragraph of the present IV becomes applicable if this ceiling of detention is not met at the end of the fiscal year in which the excess was found or if this limit is not respected more than once for one reason other than one of those provided for in the third paragraph of the I for ten years after the option or within the last ten years. In this case, the property investment company listed fate of this plan, within the meaning of the first paragraph of the present IV, in respect of the year in which the overflow was found and distributable income is appreciated at the end of the fiscal year in which the excess was found. » ;
(c) after the third paragraph, inserted a well written paragraph: "as an exception to the 2 of section 221, the buildings-related net taxable capital gains, real rights listed in the last paragraph of the II of this article, rights relating to a contract of leasing and parts of the organizations mentioned in the fifth paragraph of the same II entered on the assets of the companies who have opted for the planned audit II regime and who fulfil the condition of the ceiling of detention again." 60% referred to in the second paragraph of the I of this section, and their subsidiaries within the meaning of the same II are limited to the unrealised capital gains acquired since the first day of the fiscal year in which this ceiling has not been respected. The unrealised capital gains other than those referred to in the previous sentence are not an immediate taxation on the condition that no changes to the entries. "IV. — the first sentence of article 208 C ter of the code, after the words:"on a building,"are inserted the words:", of the rights over a building whose enjoyment was granted temporarily by the State, a local authority or one of their public institutions.
V. ― the first subparagraph II of article 210 E of the code is complemented by a well written sentence: "for the purposes of these provisions, this subsidiary is deemed be remained under the regime provided for in II of article 208 C, therefore the real estate investment companies listed that have her directly or indirectly are not out of the plan within the meaning of the IV of the same article.".
VI. — in the first paragraph of IV of article 219 of the same code, after the reference: '223 F', are inserted references: ", the third paragraph of article 208 C IV," and after the word: "leasing", are inserted the words: ", rights in a building whose enjoyment has been conferred on a temporary basis by the State, a local authority or one of their public institutions.
VII. — This section is not applicable to plan took place before January 2, 2009.


Article 25 more on this article...

I. ― in V of article 210 E of the general code of taxes the year: '2008' is replaced by the year: "2011".
II. — A count of 1 January 2009, in the first paragraph of IV of article 219 of the same code, the rate: "16.5%" is replaced by the rate: "19%".


Article 26 more on this article...

II of article 210 E of the general tax code is complemented by a well written paragraph: "However, the period referred to in the first paragraph is respected in the event of total or partial demolition of a building acquired under the provisions of the I when the demolition is carried out to the full or partial reconstruction, rehabilitation or renovation of the building. , and as long as the reconstruction, rehabilitation or renovation is completed in the five years following the acquisition. "Article 27 learn more on this article...

The first sentence of the d of the article 244 quarter II B of the general tax code is supplemented by the words: "or recognized foundations of public utility of the research sector approved in accordance with the d bis.


Article 28 more on this article...

I. ― table of 1 of the I of ter article 284 of the customs code reads: class of vehicles authorized TOTAL weight supported or rolling authorized total weight (in tonnes) rates per quarter (in euros) equal or superior to less than Suspension of l'(delesde) (x) axle engine (s) other (x) axle, engine (s) I l'(delesde) suspension systems. — motor vehicles (: a) has two axles;
(12-31-69 b) has three axles;
(12 56 87 c) has four axles and more.
12 27 37 57 27 91 135 II. ― Articulated vehicles consisting of a tractor and a semi-trailer: 12 20 4 8 20 44 77) semi-trailer with axle;




(b) two axle trailer;
(c 12 27 29 43 27 33 84 117 33 39 117 177 39 157 233) three-axle semi-trailer and more.
12 38 93 129 38 129 175 III. ― Trailers: 16 30 30 II. ― The I shall apply from 1 January 2009.


Article 29 more on this article...

I. ― article 266 sexies of the customs code has been changed: (1) on January 1 of the I is changed: has) the words: storage shall be replaced by the words: elimination by storage or incineration.
(b) the words: special industry to another State in application of Regulation (EEC) No 259/93 of the Council, of 1 February 1993 on the supervision and control of shipments of waste at the entrance and exit of the European Community are replaced by the words: to another State in application of Regulation (EC) No. 1013/2006 of the European Parliament and of the Council , of 14 June 2006 on shipments of waste;
(2) the a of 4 of the I reads: has) any person who, for the purposes of his economic activity, book for the first time in the domestic market or used for the first time of the lubricants that occur used oil;
(3) the b of 4 of the I reads: b) any person for the purposes of his economic activity, using oils and lubricating, other than those referred to preparations for the a, producing waste oil which the rejection in the natural environment is prohibited.
4 ° c of 4 of the I reads: c) any person who, for the purposes of his economic activity, using oils and lubricating preparations for lost use, other than those referred to in a and b, corresponding to the following categories (Europalub/CPL): oils for two-stroke engine (1 c/D.dt), fat used in open systems (3 has 1/J1 and 3 has 2/J2) oils for chains (6 B/B2) saws, oils release/release (6 c/K.4a);
(5) the 5 of the I reads: 5. any person who, for the needs of its economic activity, book for the first time in the domestic market or used for the first time in preparations for laundry, including auxiliary washing preparations, or products softeners or softeners for laundry under headings 34022090, 34029090, and 38091010 to 38099100 of the customs tariff, respectively;
6 ° the has 6 of the I reads: has) any person who, for the purposes of his economic activity, book for the first time in the domestic market of materials for extraction of all origins naturally in the form of grains or obtained from rocks crushed or split, whose largest dimension is less than or equal to 125 millimeters and whose features and uses are fixed by Decree.
(7) the b of the I 6 reads: b) any person who, for the purposes of his economic activity, using for the first time of the materials referred to in a;
(8) at 1 bis of the II, words: special industrialists are removed.
II. ― article 266 f of the code has been changed: (1) at 1 bis, the words: special industrial are deleted and the words: (EEC) No. 259/93 of the Council, of 1 February 1993, supra are replaced by the words: (EC) No. 1013/2006 of the European Parliament and of the Council, June 14, 2006, regarding transfers of waste or, if no follow-up document , on the date of release of the territory;
(2) 2 is supplemented by the words: as well as total dust in suspension;
(3) the a of 4 reads: has) the first delivery or first use of lubricants mentioned in the a of 4 of the I of article 266 sexies;
5 (4) reads: 5. first delivery or first use of the preparations or products referred to in the 5th of the I of article 266 sexies;
(5) a of the 6 reads: has) the first delivery of extraction materials mentioned in the a of I of article 266 6 sexies;
(6) b of 6 reads: b) the first use of these materials.
III. article 266 — h of the code reads: art. 266 h. -1. The rates of the tax mentioned in article 266 e are fixed as follows: a. ― for household and similar waste referred to in article 1 266 sexies:

(a) household and similar waste received in a storage facility for household waste and assimilated or transferred to such a facility located in another State: DESIGNATION of contents or taxable transactions unit of perception unit in Euro 2009 2010 2011 2012 2013 2014 as of 2015 waste received in a storage facility for household and similar waste not allowed enforcement of title I of book V of the code of the environment for such reception or transferred to such a facility located in another State.
Ton 50 60 70 100 100 100 150 waste received in a household and similar waste storage facility authorized pursuant to title I of book V of the environmental code for such receipt or transferred to one such facility located in another State and authorized under regulations of equivalent effect: a. ― was the subject of a record under the Community environmental management and audit (EMAS) system defined in Regulation (EC) No. 761 /. 2001 of the European Parliament and of the Council of 19 March 2001 or that the environmental management system has been certified according to the ISO 14001 international standard by an accredited organization.
Ton 13 17 17 24 24 24 32 b. ― subject to energy recovery of biogas more of 75%.
Tonne
10
11
11
15
15
20
20
C. ― Autre.
15 20 20 30 30 30 40 ton waste received in a storage facility for household waste or target similar to the has the present at table or transferred to one such facility located in another State and authorized under regulations of equivalent effect have a discount at the rate of the tonnages which the transfer between the site of grouping and the site of final treatment is carried out by rail or river , subject that the terminal bus service, when needed, does not exceed 20% of the overall route mileage.
This reduction is equal to €0.50 per ton in 2009, €0.60 per tonne in 2010 and 2011, €0,70 per tonne in 2012, €0,80 per tonne in 2013, €0.90 per ton in 2014 and €1 per ton as of 2015. She is, as of January 1, 2016, uprated in the same proportion as the upper limit of the first tranche of the income tax;
(b) household and similar waste received in a waste incineration installation or transferred to such a facility located in another State: DESIGNATION of contents or taxable transactions unit of perception unit in Euro 2009 2010 2011 2012 as of 2013 received into a household waste incineration plant and assimilated or waste transferred to such a facility located in another State : A. — having been a recording as part of the Community system of environmental management and auditing (EMAS) defined in Regulation (EC) no 761/2001 of the European Parliament and of the Council of 19 March 2001 or that the environmental management system has been certified according to the ISO 14001 international standard by an accredited organization.
4 4 ton 6.4 6.4 8 B ― with energy performance level, enjoyed under conditions set by a joint budget and Environment Ministers order, high.
Ton 3.5 3.5 5.6 5.6 7 C ― that the NOx emission values are below 80 mg/Nm³.
Ton 3.5 3.5 5.6 5.6 7 d. ― under both the A and B, the A and the C, b and C, or A, B and C which precede.
Tonne
2
2
3,2
3,2
4
Autres.
Ton 7 7 11.2 11.2 14 waste received in an installation of incineration of household waste or target similar to the A, B, C or D of the table in the present b or transferred to such a facility located in another State have a discount at the rate of the tonnages which the transfer between the site of reunification and the site of final treatment is carried out by rail or river , subject that the terminal bus service, when needed, does not exceed 20% of the overall route mileage.
This reduction is equal to €0.50 per ton in 2009 and 2010, €0.80 per ton in 2011 and 2012 and €1 per tonne starting in 2013. She is, as of January 1, 2014, uprated in the same proportion as the upper limit of the first slice of the income tax.
B. ― for the other components of the tax mentioned in article 266 sexies, the tariffs are fixed as follows: DESIGNATION of contents or taxable transactions unit of PERCEPTION share (in euros) special industrial waste received in a special industrial waste disposal facility or transferred to such a facility located in another State.
Ton 10.03 received into a storage facility for special industrial waste or waste transferred to such a facility located in another State.
Ton 20.01 Substances emitted into the atmosphere: ― oxides of sulphur and other sulfur compounds ton 43.24 hydrochloric acid ― ton 43.24 nitrous oxide ton 64.86 ― ― oxides of nitrogen and other oxygenates nitrogen, with the exception of the nitrous oxide nitrogen ton 51,89 not methaniques hydrocarbons, solvents and other volatile organic compounds ton 43.24 ― total ton 64.86 suspended dust in 2009 and from 2010 lubricants 85 oils and lubricating preparations whose use generates used oil.
Ton 44,02 Preparations for laundry, including the auxiliary washing preparations, and softening products or softeners for the laundry: ― whose phosphate content is less than 5% of the weight ton 39,51 ― phosphate content is between 5% and 30% of the weight ton 170,19 ― whose phosphate content is greater than 30% of the weight ton 283,65 materials extraction.
Ton 0.20 classified Installations: permit: ― artisan employing not more than two employees 501,61 ― other businesses listed in the directory of trades 1 210,78 ― other businesses 2 525,35 operation in a calendar year (base rates): ― installation having been a recording as part of the Community system of environmental management and auditing (EMAS) defined in Regulation (EC) No. 761/2001 of the European Parliament and of the Council of 19 March 2001 or environmental management system has been certified in line with ISO 14001 by an accredited body 339,37 ― other facilities 380,44 printed matter made available or distributed free of charge to individuals, without prior request on their part, in the mailbox, in the areas of collective housing, commercial premises, in public places or on public roads.
0.91 kg 1 bis. As of January 1, 2009, the prices referred to at 1 are identified, each year, in the same proportion as the upper limit of the first installment of the tax on the income scale.
However, the preceding paragraph applies: has) effective as of January 1, 2010, to total suspended dust and materials of extraction rates.
(b) that as of January 1, 2014, at the rates referred to in the b from A in 1;
(c) that as of January 1, 2016 at the rates mentioned in the a in the A of 1.
2. the minimum annual amount of the tax due by the first two categories of persons mentioned in the 1 of article 266 I e is € 450 per installation.
3. the minimum annual amount of the tax due by the persons referred to in 9 of the I of article 266 e is € 450 per indebted.

4. the rate for waste received in a special industrial waste storage facility does not apply the residue of treatment of the waste disposal facilities subject to the tax.
5. the waste received in a storage facility for household waste and similar authorized as such in application of title I of book V of the code of the environment are taxed after the date limit of exploitation in the prefectural authorisation order, according to the rate for waste received at facilities not authorized pursuant to the same title Ier.
6. the weight of the oxides of nitrogen and other oxygenates nitrogen is expressed as nitrogen dioxide equivalent except for the nitrous oxide.
7. the order of the Council of State under 8 of I of section 266 b e fixed a multiplier between one and ten for each of the activities in classified installations, depending on its nature and its volume. The amount of the tax actually charged each year by the institution of each of these activities is equal to the product of the basic fee set out in the table in 1 of the present article and the multiplier.
8. the threshold of liability of total dust in suspension emissions referred to at 2 of article 266 f is fixed to 50 tons a year.
IV. — the last sentence 2 of article 266 decies of the same code, the amount: €152 500 is replaced by the amount: €171 000.
V. ― article 266 undecies of the code has been changed: (1) the first paragraph reads: excluding those mentioned in 9 of the article I 266 sexies, taxpayers liquidate and pay the fee referred to in this article from the year 2009 in the form of an annual statement with three installments. These payments subject to a payment no later than April 10, 10 July and 10 October of the year in respect of which the tax is due. Each deposit is equal to one third of the amount obtained by applying to the base of the operations referred to in 1, 1 bis, 2, 4, 5 and 6 of article 266 f carried out the previous year the rates in effect as of January 1 of the year in respect of which the tax is due. ;
(2) in the second paragraph, the words: and for the first time on April 10, 2003 are deleted;
(3) in the fourth preambular paragraph, the words: to article 266 3 h and are deleted;
(4) the fifth to tenth paragraphs shall be deleted;
(5) it is added a paragraph reads: If the amount of one of the installments due is more than 20% higher than the amount paid, an increase of 5% is applied to the amounts whose payment was deferred.
VI. ― article 266 k of the code is complemented by a well written paragraph: when a person not established in France is liable to pay tax mentioned in article 266 e or must perform declarative obligations to this tax, it is required to designate a legal person established in France which undertakes to complete the formalities of that person as a representative, and to pay the tax to the administration guarantee it and, if necessary, pay increases and penalties related thereto.
VII. ― after article L. 131 - 5 of the code of the environment, he inserted a well written article L. 131-5-1: art. L. 131-5-1. -The proceeds of the levy referred to in article 266 sexies of the customs code is assigned to the Agency Environment and control of energy to height: (1) of the fraction due by the operators of a disposal facility by incineration of household and assimilated waste referred to in the 1 of I of the same article and by the persons referred to in the same 1 transferring waste to one such facility in another State.
(2) of the fraction due by the operators referred to in 2 of the I of the same article for issued quantities of total dust in suspension in the atmosphere;
(3) of the fraction due from others beholden than those mentioned in the 1 ° and 2 ° of this article, to a maximum of EUR 363 million in 2009, EUR 445 million in 2010 and EUR 441 million in 2011.
VIII. – the I to VII are effective January 1, 2009.
IX. — the Government back to Parliament, before the filing of the draft finance law for 2013, a report assessing the economic and environmental impact of the application of the provisions of this section relating to household and similar waste. This report presents a detailed analysis of the actions financed since 2009 by the extra product of general tax on polluting activities generated by the application of this article. It looks at the opportunity, based on this analysis and an accurate assessment of the funding needs of the waste policy, to maintain or to influence the evolution of the rate of this tax until 2015.


Article 30 more on this article...

I. ― after article l. 4211-2 of the code of public health, it is inserted an article so drafted l. 4211-2-1: Art.L. 4211 2-1.-in the absence of specific proximity collection device, the pharmacies of pharmacies, pharmacies for internal use and medical biology laboratories are required to collect free of infectious risk care waste produced by patients in self-treatment, brought by individuals who hold them.
A decree taken after notice of the competition Council specifies the conditions of Precollection, collection and destruction of waste mentioned in the first paragraph, including the terms of financing by operators and manufacturers of drugs, medical devices and medical devices for diagnosis in vitro leading to the production of sharps for patients in self-treatment , or agents of manufacturers.
The financing arrangements provided for in this section and the penalties for failure to comply with the obligation referred to in paragraph 1 are established by Decree in Council of State.
II. — the I comes into force on January 1, 2010.


Article 31 learn more on this article...

I. ― after article 151 g B of the general tax code, inserted a section 151 g C reads: art. 151 g. C-provided that the members of the association from the transformation are identical to society or transformed agency partners, no changes to the entries and that the taxation of the profits, profits and capital gains not taxed during the transformation remains possible under the new tax regime applicable to the association, the transformation of a company or body under the regime of partnership defined in articles 8 to 8 ter in lawyers ' association as referred to in article 238 bis the subject to the same regime does not result in: (1) the consequences of the cessation of business under article 202;
(2) the imposition of the capital gain or loss found in the cancellation of the shares of the company or of the transformed body, whose amount is added, the appropriate time, the capital gain or loss to see the title of the rights held in the association on the occasion of any operation of removing all or part of the Member of the association , the transformation or termination thereof within the meaning of sections 202 and 202 ter;
(3) the imposition of previous reports, which remained until the deadline referred to in the 2nd.
The first paragraph of the article 151 V g B is applicable to the partner company or agency turned up to the deadline referred to in the 2nd.
II. — after section 749 of the same code, inserted a section 749 B thus written: art. 749 B - are exempt from the right to registration or land registry referred to in article 746 tax operations referred to in the first paragraph of article 151 g C.
III. — This section applies to the transformations carried out from January 1, 2009.


Article 32 more on this article...

Article 279 of the general tax code is complemented by a well written l: l) reimbursement and remuneration paid by municipalities or their groupings to operators providing the benefits of snow removal on public roads when they relate to a public service of municipal road.


Article 33 more on this article...

Has the article 1011 III bis of the general code of taxes is completed by two well written paragraphs: for the determination of the rates mentioned in the table above, the emission of carbon dioxide from vehicles rate is decreased by 20 grams per kilometer per dependent child within the meaning of article L. 521 - 1 of the code of social security as the third child and only one vehicle in five seats and more per household.

This reduction is to apply for a refund from the service mentioned on the notice of tax on the income of the person liable for the tax mentioned in the I. The refund is equal to the difference between the amount of the tax paid at the time of registration of the vehicle and the amount of the tax actually due after application of the reduction of carbon dioxide emission rates provided by dependent child. A decree sets out the conditions in which claims and, in particular, the supporting documents to be produced are addressed.


Article 34 more on this article...

I. — the article 1011 I bis of the general code of taxes is complemented by three well written paragraphs: the tax is not due: has) on the registration certificates of vehicles registered in the kind "Specialized self-propelled vehicle" or car special bodywork 'Handicap';
(b) on the registration certificates of vehicles acquired by a person who has the disability referred to section L. 241 card - 3 of the code of social and family action or by a person whose at least a minor or dependant child, and the same tax household, holds this card.
B applies only to one vehicle per beneficiary.
II. — the I shall apply from 1 July 2009.


Article 35 more on this article...

The article 1011 III bis of the general code of taxes is complemented by a well written paragraph: vehicles specially equipped to work using the E85 superethanol mentioned in table B of 1 of article 265 of the code of customs benefit from a reduction of 40% on the rate of carbon dioxide emissions, within the meaning of directive 70/156/EEC of the Council , February 6, 1970, on the approximation of the laws of Member States relating to the reception of motor vehicles and their trailers, table mentioned in the a of this III. This allowance does not apply to vehicles with emissions of carbon dioxide are higher than 250 grammes per kilometre.


Article 36 more on this article...

I. ― article 3 of Act No. 72-657 of 13 July 1972 establishing measures in favour of certain categories of traders and old craftsmen has been changed: (1) the seventh preambular paragraph was replaced by five well written paragraphs: for schools with less than 3,000 euros turnover per square metre, the rate of this tax is €5.74 per square metre of surface defined in the third paragraph. For institutions whose turnover per square metre is greater than €12,000, the rate is € 34,12.
Excluding establishments that have for main activity the sale or the repair of motor vehicles, the rate referred to in the preceding paragraph are respectively increased to €8,32 or €35,70 when, on the same site, or part of a business within the meaning of article L. 752 - 3 of the commercial code: ― the establishment has also an activity of the retail of fuels;
― or the establishment directly or indirectly controls a facility of retail fuel distribution;
― or the establishment and installation of retail fuel distribution are controlled directly or indirectly by the same person. ;
(2) the ninth preambular paragraph was replaced by four as well written paragraphs: the exclusion of institutions whose main activity is the sale or the repair of motor vehicles, the formula referred to in the preceding paragraph is replaced by the following formula: €8,32 + [0,00304 × (case/S ― 3000)] €, when, on the same site or within a commercial set within the meaning of article L. 752 - 3 of the commercial code : ― the establishment also has a retail fuel sales activity;
― or the establishment directly or indirectly controls a facility of retail fuel distribution;
― or the establishment and installation of retail fuel distribution are controlled directly or indirectly by the same person.
II. — the III of article 99 of the Act No. 2008-776 of August 4, 2008, to modernize the economy is repealed.


Article 37 more on this article...

Article 107 of Act No. 2007 - 1824 of 25 December 2007 amending finance for 2007 is as amended: (1) at the beginning of the first paragraph, the words: A title temporary and for a period not exceeding one year, are deleted.
(2) in the last preambular paragraph, the words: and during this period, are removed.


Article 38 more on this article...

I. ― article 1649-0 A of the general tax code is supplemented by a 9 reads: 9. by derogation from the provisions of the 8, the taxpayer may, under his responsibility, use the debt it holds on the State for the right to restitution acquired the title of a year, for the payment of the taxes referred to the b to e 2 due in that year.
This debt, at the same date noted at the 1, the right to restitution is equal to the amount of this fee.
The opportunity to settle this claim is subject to the filing of a statement of the total amount of revenues referred to in 4, of charges mentioned at 2 and that of the debt mentioned in the first paragraph, as well as the imposition or the instalment on which debt is attributed.
The filing of the declaration is made at the service responsible for the recovery of the tax that is the subject of this posting.
When the taxpayer makes the settlement of the claim referred to in the first paragraph on charges or separate instalments, the statement must also include the amount of allocations already performed during the year, as well as references to the charges or instalment payments which have already resulted in a settlement.
These statements are controlled according to the same rules, guarantees and sanctions than those provided on the income tax, even when the income taken into account for the determination of the ceiling are from a prescribed period. Article 1783 e shall apply.
When the taxpayer practice one or more allocations in accordance with the present 9, it retains the possibility of filing a restitution claim, in the mentioned conditions to 8, for the part not imputed debt mentioned in the first paragraph. From this request, he can't settle this claim in accordance with the present 9.
II. — 4 of the A of section 2 of chapter II of book II of the code, it is inserted an article 1783 e reads: art. 1783 e. -Where the total amount of allocations made pursuant to article 1649-0 A 9 more exceeds one-twentieth the amount of the right to restitution to which they relate, the taxpayer is liable for an increase equal to 10% of the observed lack of payment.
III. — the second paragraph of article L. 10 of the book of tax procedures is supplemented by the words:, or pay all or part of a tax by means of a claim on the State.
IV. — This section applies as of January 1, 2009 for the capping of charges related to the earnings from the year 2007.


Article 39 more on this article...

I. ― article 885 H of the general tax code has been changed: (1) in the third and last paragraphs, the figure: 76 000 is replaced by the figure: 100 000;
(2) it is added a paragraph reads: the amounts referred to in the third and fourth paragraphs are revised every year in the same proportion as the upper limit of the first tranche of the scale of tax income and rounded to the nearest euro.
II. — the I shall apply from 1 January 2009.


Article 40 more on this article...

In the second paragraph of article 885 J of the general tax code, the year: 2008 is replaced by year: 2010.


Article 41 more on this article...

VI of article 885-0 V bis of the general code of taxes, after the words: December 15, 2006, are inserted the words: or regulation (EC) No 1535/2007 of the Commission of 20 December 2007.



II. ― resources affected A. ― provisions relating to local authorities Article 42 in more on this article...

I. ― article l. 1613-1 general local authorities code reads: Art.L. 1613 - 1.-I. ― has as of 2009, the overall operating budget is calculated by application to the overall staffing of operation listed in the budget of the previous year to the estimated rate Bill, attached to the Bill to finance the year of payment, of prices to households, out of tobacco consumption, in the same year.
II. — Notwithstanding the I, the overall staffing of operations for 2009 is equal to the amount of the overall staffing of functioning of 2008 reduced by the amount of the overall staffing of operation calculated in 2008 for the benefit of the community of Saint-Barthélemy in application of article l. 6264-3 and then increased by 2%.

II. ― article l. 1613-2 of the same code is repealed.
III. — the second paragraph of article l. 2334-1 of the same code is deleted.
IV. — after the words: global grant of functioning, the end of the first sentence of the second paragraph of article L. 2334-26 of the code is removed.


Article 43 more on this article...

I. ― article l. 1613-6 of the code of local authorities has been changed: (1) in the second paragraph, the year: 2009 is replaced by year: 2010;
(2) after the second paragraph, inserted a paragraph reads: Notwithstanding the preceding paragraph, this Fund has, as of 2009, a levy of 10 million euros on the Endowment established in IV of article 6 of the law of finances for 1987 (No. 86) - 1317 of December 30, 1986.
II. ― article l. 1614-1 of the same code is complemented by a well written paragraph: A derogatory title, General staffing of decentralization referred to in article l. 1614-4 and the appropriations to the 1 ° and 2 ° of article l. 4332-1 do not evolve in 2009.
III. — after the first sentence of the second paragraph of article L. 2334-26 of the code, it is inserted a sentence read: A derogatory title, this development does not apply in 2009.
IV. — the final paragraph of article l. 4425-2 and the first paragraph of article l. 4425-4 of the code are supplemented by a well written sentence: A derogatory title, this development does not apply in 2009.
V. ― the last paragraph I of article 98 of the Act No. 83-8 of 7 January 1983 related to the distribution of competences between municipalities, departments, regions and the State, the fourth paragraph of article 6 of law No. 88-1089 of 1 December 1988 relating to the powers of the territorial community of Mayotte in vocational training and learning and I of article 55 of the finance law for 2004 (No. 2003-1311 of the) December 30, 2003) are complemented by a well written sentence: A derogatory title, this development does not apply in 2009.
VI. — the II of article 134 of the finance law for 2003 (No. 2002) - December 30, 2002 1575 is complemented by a well written paragraph: A derogatory title, the changes provided for in the second paragraph does not apply in 2009.


Section 44 more on this article...

I. ― article L. 2334-32, the first paragraph of article L. 2334-40 and article L. 3334-12 of the general code of territorial communities are complemented by a well written sentence: A derogatory title, this development does not apply in 2009.
II. ― article L. 3334-16 of the code has been changed: (1) after the second paragraph, inserted a paragraph reads: in 2009, the amount allocated to each Department is equal to that of 2008. ;
(2) in the third paragraph, the year: 2009 is replaced by year: 2010.
III. article l. 4332-3 of the same code ― has been changed: (1) after the second paragraph, inserted a paragraph reads: in 2009, the amount allocated to each region is equal to that of 2008. ;
(2) in the third paragraph, the year: 2009 is replaced by year: 2010.
IV. ― article L. 2334-24 of the code is complemented by a well written paragraph: in 2009, the product taken from the State revenue is reduced by EUR 100 million.


Article 45 more on this article...

In the eighth paragraph of article l. 1615-7 of the general code of territorial communities, the year: 2008 is replaced by year: 2010 and added the words: and access to internet.


Article 46 more on this article...

The first sentence of the last paragraph of article L. 121 - 7 of the code of urbanism, after the words: urbanism, the words are inserted: as well as for scanning of the cadastre, for those made from January 1, 2007.


Article 47 more on this article...

In the first paragraph of article l. 3334-16-2 of the code of local authorities, as well as the 1 °, 2 ° and 3 ° of the I of the same article, the word and the year: and 2008 are replaced by years: 2008 and 2009.


Article 48 more on this article...

I. ― the general local government code has been changed: (1) in the second paragraph of article l. 2335-3, the word: entirely is replaced by the words: by applying to the title of 2009 in the amount of these losses a corresponding rate at the gap between the total amount paid in 2008 to the title of the whole of the compensation referred to in I to X of article 48 of the law No. 2008-1425 of finances for 2009 December 27, 2008 and the total These same compensation provided for 2009 by XI of the same article;
(2) the third paragraph of article l. 2335-3, the third paragraph of article l. 5214-23-2, the third paragraph of article L. 5215-35 and the second paragraph of article l. 5216-8-1 are thus changed: has) in the first sentence, the word: full is deleted;
(b) the second sentence is supplemented by the words: multiplied in 2009 by a rate of reduction;
(c) it is added a well written sentence: as of 2009, this rate of reduction is the difference between the total amount paid in 2008 to the title of the whole of the compensation referred to in I to X of article 48 of the law No. 2008-1425 of finances for 2009 December 27, 2008 and the total of these same compensation provided for 2009 by XI of the same article.
II. ― articles 1384 B, 1586 B and 1599 ter E of the general code taxes are supplemented by a paragraph reads: to the title of 2009, compensation for loss of revenue referred to in the preceding paragraph is reduced by application of the rate corresponding to the difference between the total amount paid in 2008 to the title of the whole of the compensation referred to in I to X of article 48 of the law No. 2008-1425 of finances for 2009 December 27, 2008 and the total amount of these same compensation provided for 2009 by XI of this same article.
III. — section 6 of the 1987 Finance Act (No. 86-1317 of December 30, 1986) has been changed: (1) the twelfth preambular paragraph of the IV is completed by a well written sentence: in 2009, the amount of the Endowment, before taking into account article l. 1613-6 of the same code, is reduced by application of the rate corresponding to the difference between the total amount paid in 2008 to the title of the whole of the compensation referred to in I to X of article 48 Law No. 2008 - 1425 finance for 2009 December 27, 2008 and the total amount of these same compensation provided for 2009 by XI of this same article. ;
(2) in the 13th paragraph of the IVA, the words: in 2008 are replaced by the words: in the title of 2008;
(3) the IVA is supplemented by a paragraph reads: to the title of 2009, compensation calculated according to the provisions before and to which is applied the rate of evolution fixed previously to the title of 2008 is reduced by application of the rate corresponding to the difference between the total amount paid in 2008 to the title of the whole of the compensation referred to in I to X of article 48 of the law No. 2008-1425 of finances for 2009 December 27, 2008 and the total amount of these same compensation provided for 2009 by XI of this same article.
IV. — the second paragraph of II of section 21 of the Finance Act 1992 (No. 91 - 1322 of 30 December 1991) is complemented by a well written sentence: as of 2009, the compensation of the exemptions referred to the d of I, even when they are the persons referred to in the e in the I, calculated according to the foregoing is reduced by application of the rate corresponding to the difference between the total amount paid in 2008 to the title of all of mentioned compensation for the I-X of article 48 of Act No. 2008 - 1425 finance for 2009, 27 December 2008 and the total amount of these same compensation provided for 2009 by XI of this same article.
V. ― the III of article 9 of the finance law for 1993 (No. 92) - 1376 of 30 December 1992 has been changed: (1) in the sixth paragraph, the words: in 2008 are replaced by the words: in the title of 2008;
2 ° it is added a paragraph reads: to the title of 2009, compensation calculated according to the provisions before and that the rate of change is applied fixed previously to the title of 2008 is reduced by application of the rate corresponding to the difference between the total amount paid in 2008 to the title of the whole of the compensation referred to in I to X of article 48 of the law No. 2008-1425 of finances for 2009 December 27, 2008 and the amount total of these same compensation provided for 2009 by XI of this same article.
VI. — the fifth and seventh paragraphs of article 4 B and paragraph 2 of III of article 7 of law No. 96-987 of 14 November 1996 on the implementation of the Covenant of stimulus for the city are complemented by a well written sentence:

To the title of 2009, compensation calculated according to the preceding provisions is reduced by application of the rate corresponding to the difference between the total amount paid in 2008 to the title of the whole of the compensation referred to in I to X of article 48 of the law No. 2008-1425 of finances for 2009 December 27, 2008 and the total of these same compensation provided for 2009 by XI of this same article.
VII. ― the II of B of article 26 of the 2003 Finance Act (No. 2002-1575 on December 30, 2002) is complemented by a well written paragraph: to the title of 2009, compensation calculated according to the provisions before and to which is applied the rate of evolution set previously for the title of 2008 is reduced by application of the rate corresponding to the difference between the total amount paid in 2008 for the all of the compensation referred to in I to X of article 48 of Act No. 2008 - 1425 of December 27, 2008 of finances for 2009 and the total amount of these same compensation provided for 2009 by XI of this same article.
VIII. – the II of section 154 of the Act No. 2004-809 of 13 August 2004 on local responsibilities and freedoms is complemented by a well written D: d. ― in respect of 2009, compensation calculated according to the provisions of A, B and C are reduced by application of the rate of reduction planned for that year by article 48 of Act No. 2008 - 1425 of December 27, 2008 of finances for 2009 for each device exemption mentioned by these provisions.
IX. – IV of article 42 of the finance law for 2001 (No. 2000) - 1352 of 30 December 2000, the IV of article 6 of law No. 2001-602 of 9 July 2001 to focus on the forest, the A and B of the III of article 27 of the law No. 2003-710 of 1 August 2003 orientation and programming for the city and urban renewal , II of article 137 and the B of section 146 of the law No. 2005-157 of 23 February 2005 on the development of rural areas and the A and B of IV of article 29 of law No. 2006 - 396 of March 31, 2006 for the equal opportunities are complemented by a well written paragraph: as of 2009, the compensation calculated according to the preceding provisions is reduced by application of the rate corresponding to the difference between the amount total paid in 2008 to the title of all mentioned compensation to the I to X of article 48 of Act No. 2008 - 1425 of December 27, 2008 of finances for 2009 and the total amount of these same compensation provided for 2009 by XI of this same article.
X. ― the III of article 52 of law No. 95 - 115 of 4 February 1995 guidance for development and the development of the territory, and the III of article 95 of the Finance Act 1998 (No. 97 - 1269 of 30 December 1997) are complemented by a well written paragraph: as of 2009, the compensation calculated according to the foregoing provisions are reduced by application of the rate corresponding to the difference between the total amount paid in 2008 to the title of all mentioned compensation to the I to X of article 48 of Act No. 2008 - 1425 of December 27, 2008 of finances for 2009 and the total amount of these same compensation provided for 2009 by XI of this same article.
XI. — the total amount to retain the title of 2009 for the whole of the compensation referred to in I to X is set at €1 570 596 045, a rate of reduction of 17,108% in 2009.
XII. — revenue levy introduced to I of article 55 of the finance law for 2004 (n ° 2003) - 1311 of 30 December 2003 is reduced by EUR 25 million in 2009.


Article 49 more on this article...

I. ― starting January 1, 2009, an amount of €21 037 549 is paid to the departments, under the conditions defined in III of article 52 of the law No. 2004-1484 of 30 December 2004 of finance for 2005, in respect of financial compensation of expenses resulting from the lengthening of the duration of the initial mandatory training of maternal assistants and the introduction of an introductory training in gestures of aid provided for in application of article L. 421-14 of the code social action and families.
The amount per Department of such compensation in respect of the mandatory initial training of maternal assistants is calculated based on the number of childminders registered on January 1, 2007 in the Department concerned, the period of initial training required as well as the hourly cost of training.
The amount per Department of such compensation in respect of the introduction to the actions of first aid training is calculated based on the number of childminders registered on 1 January 2007 in the Department concerned, for the duration of the orientation training to first aid as well as gestures of the hourly cost of training.
A decree shall lay down provisions for calculating the compensation.
II ― the III of article 52 of law No. 2004 - 1484 of 30 December 2004 of finance for 2005 has been changed: (1) the fifth preambular paragraph has been changed: has) at the beginning of the first sentence, the year: 2008 is replaced by year: 2009.
(b) A second sentence, amounts: €1,476 and €1.045 are respectively replaced by the amounts: €1,427 and €1,010;
(2) is the second sentence of the seventh preambular paragraph, after the words: differential tax on motor vehicles, are inserted the words: as well as financial compensation for expenses resulting from the lengthening of the duration of mandatory initial training of maternal assistants and the introduction of an introductory training to first aid actions planned in application of section L. 421 - 14 of the code of social action and families , ;
(3) the last sentence of the seventh paragraph and table are thus written: in 2009, these percentages are fixed as follows: departments percentage (%)
Ain 1,038717 Aisne 0,930378 ally 0,755101 Francisco 0,519484 Hautes-Alpes Alpes-Maritimes Ardèche 1,667435 0,754730 Ardennes Ariège 0,388609 dawn 0,648394 0,384726 0,727693 Aude 0,767943 Aveyron 0,739211 France Calvados 1,045865 Cantal 0,457278 Charente Charente-Maritime 0,627035 2,399600 1,015021 cheap 0,622989 Corrèze 0,747724 Corsica South 0,204691 Corsica 0,208442 Gold Coast 1,156067 coast-Armor 0,939462 Creuse 0,404369 Dordogne
0,739289 Doubs 0,883350 Drôme 0,858751 Eure 0,981607 Eure-Loir 0,804939 Finistère 1,057765 Gard 1,078127 Haute-Garonne Gers 1,679533 0,474787 Gironde 1,855473 Hérault 1,283954 Ille-et-Vilaine 1,183055 Indre 0,485531 Indre-et-Loire 0,973666 Isère 1,863591 Jura 0,641485 Landes 0,724564 Dormouse-and-Cher 0,590089 Loire, Haute-Loire, Loire-Atlantique 0,600636 1,136475 1,527443 love 0,974155 Lot 0,602995 Lot-et-Garonne 0,499219 Lozère 0,392197 Maine-et-Loire
1,113827 sleeve 0,933375 0,926809 Marne Haute-Marne 0,578806 Mayenne 0,551876 Meurthe-et-Moselle Meuse Morbihan 0,521035 1,068141 0,957196 Mosel 1,535503 nièvre 0,635850 North 3,196150 Oise 1,084175 Orne 0,678056 Pas-de-Calais 2,219579 Oregon 1,438771 Pyrénées-Atlantiques 0,945588 Hautes-Pyrénées 0,563653 Pyrénées-Orientales 0,697831 lower Rhine 1,383497 upper Rhine 0,923986 2,064875 0,443886 Haute-Saône Rhône Saône-et-Loire 1,062472 Sarthe 1,032071 Savoie
1,136664 haute-Savoie 1,283599 Paris 2,418194 Seine-Maritime 1,696647 Seine-and-Marne Yvelines 1,905135 1,780299 two - Sevres 0,659779 sum 0,920318 Tarn 0,681113 Tarn-and-Garonne 0,446680 Var 1,369517 0,749789 0,928498 Vienna 0,671860 Haute-Vienne 0,634806 Vosges 0,766261 Vendée Vaucluse

Yonne 0,742268 territory of Belfort 0,208194 Essonne 1,562777 Hauts-de-Seine 2,028684 Seine-Saint-Denis 1,964672 Val-de-Marne 1,473857 United States 1,513632 Guadeloupe 0,593797 Martinique French Guiana 0,354885 the meeting 1,379672 Total 100 Article 50 in 0,527758 more about this article...

Table I of article 40 of the law No. 2005 - 1719 of finance for 2006 on December 30, 2005 reads: REGION diesel premium fuel without lead Alsace 4, 59-6, 48 4 37 6 Aquitaine, Auvergne 5 19, 56 7, 87 Burgundy 4: 01 5, 69, 54, 6, Britain 4 42 Center 4, 25-6, 00 champagne-Ardenne 4, 72 6 69 Corsican 9, 31-13, 16 5 Franche, 84 8, 28 Paris 11, 92, 97 16 Languedoc-Roussillon 4, 02 5, 70 Limousin 7, 89 11, 18 Lorraine 7, 18 10, 16 Midi-Pyrénées 4, 65-6, 57 Northern France 6, 73-9, 54 Normandy 5, 06 7, 17 upper Normandy 5: 01 7, 11 countries of the Loire 3, 96 5, 59 Picardy 5 28-7, 48 Poitou-Charentes 4, 19 5, 92 Provence of Azur 3, 91-5, Rhône-Alpes 4, 10 5 52, 81 Article 51 in more on this article...

I. — the resources allocated to the metropolitan departments in respect of the extension of jurisdiction as a result of law No. 2008-1249 December 1, 2008, generalizing the income of active solidarity and reforming policy of insertion are composed for a share of the proceeds of the domestic tax on oil products consumption. This share is obtained for all the departments, by application of a fraction of the price of domestic consumption tax on petroleum products to the amount of fuel sold throughout the national territory.
The fraction of the rate referred to in the preceding paragraph, calculated so as applied to the amount of fuel sold throughout the territory in 2008 she lead to proceeds equal to the amount provided for in the second paragraph of II of article 7 of law No. 2008 - 1249 of December 1, 2008, supra, amounts to: €0.82 per hectolitre for the premium unleaded.
€0.57 per hectolitre for diesel with a less than 120 ° C flash point.
This fraction is corrected in view of the amounts of expenditure carried out in 2008 in the title of the single parent allowance, of the proportional and lump sum incentive provided for in article L. 524 - 5 of the code of social security and the proportional and lump sum incentive provided for in article L. 262 - 11 of the code of social action and families in writing prior to the entry into force of law No. 2008 - 1249 December 1, 2008, supra.
Each metropolitan Department receives a percentage of the share of the proceeds from domestic consumption tax on petroleum products referred to in the first paragraph. This percentage is, for each Department, to the amount of expenses carried out in 2008 by the State in that Department in respect of the single parent allowance, reduced by the are exposed to in the proportional and flat profits so under article L. 524 - 5 of the code of social as well as expenditures with incumbent to the Department in 2008 in the profits proportional and flat then provided for in article L. 262 - 11 of the code of social action and families in writing prior to the entry into force of Act No. 2008-1249 of December 1, 2008, supra, reported to the total amount of these expenses throughout the metropolitan departments, declined in the same conditions.
As of July 1, 2009, these percentages are fixed as follows: departments percentage (%)
Ain 0,400905 Aisne 1,310129 ally 0,569681 Francisco 0,217130 Hautes-Alpes Alpes-Maritimes Ardèche 1,864504 0,405969 Ardennes Ariège 0,255566 dawn 0,641088 0,129415 0,581135 Aude 0,786057 Aveyron 0,197704 France Calvados 1,082458 Cantal 0,089718 Charente Charente-Maritime 0,570641 5,333152 0,913081 cheap 0,525714 Corrèze 0,236528 Corsica South 0,160895 Corsica 0,282556 Gold Coast 0,514447 coast-Armor 0,596687 Creuse 0,134076 Dordogne
0,559192 Doubs 0,759670 Drôme 0,769731 Eure 0,868911 Eure-Loir 0,526103 Finistère 0,841257 Gard 1,799023 Haute-Garonne Gers 1,820687 0,165004 Gironde 2,123114 Hérault 2,479026 Ille-et-Vilaine 0,896634 Indre 0,293644 Indre-et-Loire 0,724164 Isère 1,294827 Jura 0,257200 Landes 0,431550 Dormouse-and-Cher 0,368594 Loire, Haute-Loire, Loire-Atlantique 0,187251 0,882581 1,538328 love 0,838449 Lot 0,184555 Lot-et-Garonne 0,509766 Lozère 0,042011 Maine-et-Loire
0,932447 sleeve 0,520074 0,891063 Marne Haute-Marne 0,307193 Mayenne 0,220681 Meurthe-et-Moselle Meuse Morbihan 0,351138 1,322160 0,614626 Mosel 1,586610 nièvre 0,353640 North 7,865475 Oise 1,456553 Orne 0,401078 Pas-de-Calais 4,538342 Oregon 0,781006 Pyrénées-Atlantiques 0,754978 Hautes-Pyrénées 0,307782 Pyrénées-Orientales 1,354043 lower Rhine 1,622231 upper Rhine 0,965425 2,037125 0,376559 Haute-Saône Rhône Saône-et-Loire 0,595548 Sarthe 0,810260 Savoie
0,341930 haute-Savoie 0,463012 Paris 2,776065 Seine-Maritime 2,769766 Seine Marne 1,963777 Yvelines 1,252954 Deux-Sèvres 0,366040 sum 1,168358 Tarn 0,518440 Tarn-and-Garonne Var Vaucluse 1,720344 1,219786 Vendée 0,501503 0,365506 come 0,740399 Haute-Vienne 0,507520 Vosges 0,618145 Yonne 0,488170 territory of Belfort 0,281604 Essonne 1,849070 Hauts-de-Seine 1,832813 Seine-Saint-Denis 4,463559 Val-de-Marne 1,924160 United States 1,940532 Total 100 if the affected product overall ment departments under tariff fractions which are attributed to them by the Finance Act represents an annual amount less than the amount of the entitlement to compensation resulting from the application of the second paragraph of II of article 7 of law No. 2008 - 1249 December 1, 2008, supra, the difference is the subject of an assignment on the one hand corresponding to the product of the domestic tax of consumption on oil prices returning to the State.
II. — a. ― the II of article 46 of the law No. 2005 - 1719 of December 30, 2005 of finance for 2006 has been changed: (1) in the sixth preambular paragraph, after the words: article 59 of the finance law for 2004 (n ° 2003) - 1311 of 30 December 2003, are inserted the words: and the I of article 51 of Act No. 2008 - 1425 finance for 2009, 27 December 2008;
(2) in the eighth preambular paragraph, the words: the insertion and the allocation of income support minimum income benefit shall be replaced by the words: allocation of income of active solidarity under the conditions provided by law No. 2008 - 1249 December 1, 2008, generalizing the income of active solidarity and reforming policy of insertion.
B. ― in 2009, the monthly account of financial competition governed by the II of article 46 of the law No. 2005 - 1719 of December 30, 2005 of finance for 2006 in respect of the share of the proceeds of the tax domestic consumption on oil products assigned to each Department in application of the article I are made as of the month of July and at the rate of one-sixth of the right to compensation of the Department to the title This year.


Article 52 more on this article...


For 2009, the charges made on the revenues of the State for the benefit of local authorities are estimated at €52 249 228 000, which are as follows: title of the levy amount (in thousands of euros) levy on the revenues of the State in respect of the overall staffing of operation 40 846 531 levy on the revenues of the State of the product to block fines of the traffic and police speed cameras 600 000 levy on the revenues of the State in respect of the special allocation for the housing of teachers 37 500 Endowment loss compensation of bases of business tax and royalty of the mines of municipalities and their groupings 164 000 levy on the revenues of the State in respect of the staffing of professional taxes 638 057 levy on the revenues of the State for the benefit of the compensation fund for the value-added levy 5 855 000 tax on the State revenue in respect of compensation exemptions relating to local taxation 1 908 622 local elected staffing 64 618 levy on the revenues of the State for the benefit of the territorial community of Corsica and the departments of Corsica 43 697 Compensation for the removal of the part salary of business tax 75 195 fund mobilization Department for integration 500 000 Department of equipment of schools 326 317 staffing staffing regional equipment school 661 186 Compensation exemption in respect of the reduction in the proportion of revenue taken into account in the basics of business tax for holders of non-commercial profits 299 842 exemption from property tax Compensation relating to the agricultural (excluding Corsica) non-bati 216 009 funds of solidarity of the communities affected by natural disasters 10 000 overall construction and school equipment 2 654 Total 52 249 228 b. — other provisions Article 53 read more about this article...

Subject to the provisions of this Act, the assignments created additional budgets and special accounts opened prior to the date of entry into force of this Act are confirmed for 2009.


Article 54 more on this article...

Account is in the Scriptures of the Treasury a special assignment titled: management and development of the resources drawn from the use of the radio-frequency spectrum which the authorising officer is the Minister responsible for the budget.
This account records: (1) in revenue:) the proceeds from the royalties paid by private operators for the use of the frequencies released by the authorising departments, bands from January 1, 2009;
(b) the payments from the general budget;
(c) the aid Fund;
(2) in spending: has) the investment and operating expenses related to telecommunications services and to improve the use of the radio-frequency spectrum, including the transfer of services to non wireless media;
(b) investment and operating expenses related to the interception and treatment of electromagnetic emissions for intelligence purposes;
(c) payments for the benefit of the general budget or of the debt of the State for an amount which cannot be less than 15% of the product referred to in the a of 1 °. The contribution to the debt of the State applies not to the proceeds from the royalties paid by private operators for the use of spectrum released by the Ministry of defence until December 31, 2014.


Article 55 more on this article...

I. ― before Chapter I of title IV of the cinematographic industry code, are inserted two articles 44-1 and 44-2 thus written: art. 44 - 1.-I. — are assigned to the national center of Cinematography: (1) the proceeds of the tax established in article 45;
(2) the proceeds of the tax instituted to 2 of II of article 11 of the law of finance for 1976 (No. 75-1278 of December 30, 1975), the levies provided for in articles 235 ter L, ter 235 my general code of taxes as well as the levy provided for in article 235 ter MC of the code, in respect of sales and operations for rental on pornographic works or incitement to violence on video support;
(3) the proceeds of the tax established in article 302 bis KB of the general code of taxes and the tax provided for in article 302 bis KE of the same code.
II. — are also assigned to the national center of Cinematography: (1) the product of the complementary competition of the editors of television services determined by the convention in articles 28 and 33-1 of Act No. 86 - 1067 of 30 September 1986 on freedom of communication;
(2) the proceeds of penalties handed down by the higher Audiovisual Council against the editors of television services under titles II and III of the Act No. 86-1067 of 30 September 1986; supra
(3) proceeds from repayment of advances granted revenue before January 1, 1996 for the production of cinematographic works so that, if necessary, the product fee due by the beneficiaries of these advances.
Art. 44-2.-national cinematography Centre establishes annually a report to the Parliament that reflects performance and projected employment taxes, levies and other products referred to in article 44-1 assigned. This report is addressed to the Parliament at the same time that the draft bill finance year.
II. — a. ― the account assignment special Cinema, audiovisual and radio local expression is closed as of December 31, 2008.
On that date, the balances of the operations previously saved on the first and the second section of this account are assigned to the national center of cinematography; the balance of the operations previously saved on the third section of the account is paid to the general budget of the State.
The products listed in the I and II of article 44-1 of the code of the film industry, due to the title of previous years in 2009 and remaining to perceive, are assigned to the national center of cinematography.
B. ― article 50 of law No. 2005-1719 of December 30, 2005 of finance for 2006 is repealed.
III. ― article 302 bis KB of the general tax code has been changed: (1) in the first paragraph of the I, the words: trust account open in the Scriptures of the Treasury Board and entitled "Cinema, audiovisual and local radio expression" are replaced by the words: national Centre of cinematography;
(2) b of the 1 ° of the II is supplemented by the words: and other public resources.
(3) the IV is completed by a well written paragraph: they aimed at the national center of cinematography, in the same timeframe, those applicable to the declaration referred to in the first subparagraph, a statement consistent with the model approved by the centre. This statement specifies, in respect of the previous calendar year, the base of the tax due as well as each of its constituent, mentioned elements to the 1 ° and 2 ° of the II, and the amount of payments made. It also specifies the amount of the instalment calculated in respect of the current year. ;
(4) it is added a VI reads: VI. ― The revenue from the tax is assigned to the national center of cinematography.
IV. ― article 302 bis KE of the general tax code is complemented by a well written paragraph: the proceeds of the tax to the national center of cinematography. The latter may receive communication from the tax administration, for each liable for all information related to the amount of the tax.
V. ― article 11 of the law of finance for 1976 (No. 75) - 1278 of 30 December 1975 is as amended: (1) the second subparagraph of 2 of the II is deleted;
(2) the III reads: III. — The product of the levy and the tax provided respectively 1 and 2 of the II is assigned to the national center of cinematography.
VI. in the first paragraph of article 238 bis HF of the general code of taxes, the words: and who could benefit from the support of the film industry and the audiovisual programmes industry provided for in article 76 of the law of finance for 1960 (No. 59) - 1454 of 26 December 1959 and article 61 of the law of finance for 1984 (No. 83) - 1179 of 29 December 1983 are replaced by the words : and eligible for aid from the national center of cinematography.
VII. ― A effective January 1, 2010, the tax provided for in article 302 bis KB of the general tax code is collected by the national center of cinematography.
VIII. ― to 4 ° of article 2 of the cinematographic industry code, the words: deli-graphic production are replaced by the words: cinematographic, audiovisual, video and multimedia industries.


Section 56 more on this article...


I. ― article 220 g of the general code of taxes resulting of the law No. 2007 - 1824 of 25 December 2007 amending finance for 2007 has been changed: (1) b of the II is completed by the words and a well written sentence: and the albums of new talent, composed of one or several free works of copyright within the meaning of articles L. 123 - l to L. 123 - 12 of the code of intellectual property. Regarding the albums of new talent, the benefit of the tax credit rises to the level of the indebted company to the corporate income tax for all of the albums she produced each year. ;
(2) in the first paragraph of the III, the date: January 1, 2006 is replaced by the date: July 1, 2007;
(3) the 1 ° of VI reads: (1) the sum of the tax credits calculated in respect of eligible expenditure cannot exceed €700,000 per company and per fiscal year. This amount is increased to €1 100 000 when the number of productions for new talent found at the close of the fiscal year in respect of which the tax credit is calculated has increased by 25% at least by number of productions for new talent as defined in the b from II to the title of the previous year.
II. — in the fourth paragraph of article 220 Q of the same code, the reference: (1) of the II is replaced by the reference: II.
III. ― article 51 of law No. 2007 - 1824 of 25 December 2007 amending finance for 2007 has been changed: (1) at the II, the word: January is replaced by the word: July.
2 ° to the III, the date: January 1, 2009 is replaced by the date: July 1, 2009.
IV. — This section comes into force at the same time that article 51 of the Amendment No. 2007-1824 of December 25, 2007 Finance Act for 2007.


Article 57 more on this article...

I. ― the I of section 1605 of the general tax code reads: I. ― starting January 1, 2005, shall be set up, on the one hand, to the benefit of companies and of the public establishment covered by articles 44, 45 and 49 of law No. 86 - 1067 of 30 September 1986 on freedom of communication and, on the other hand, until December 31, 2011 for the benefit of the public interest group referred to in section 100 of the Act No. 86-1067 of 30 September 1986 referred to above, a fee known as fee.
II. — the VI of article 46 of the law No. 2005 - 1719 of December 30, 2005 of finance for 2006 has been changed: (1) in the first paragraph of the 1, the word: public is deleted;
(2) the 1 ° of 1 reads: (1) in expenses: on the one hand, the amount of advances granted to companies and the public institution covered by articles 44, 45 and 49 of law No. 86 - 1067 of 30 September 1986 on freedom of communication and, on the other hand, until December 31, 2011, the amount of the advances made at the public interest group referred to in section 100 of the Act No. 86 1067 of 30 September 1986 referred to above;
(3) in the first paragraph of the 2 in 1, the words: 545.7 million euros in 2008 are replaced by the words: 546 million euros in 2009.
(4) after the first sentence of the first paragraph of the 2, inserted a sentence read: However, when the recipient is the one established in article 100 of law No. 86 - 1067 of 30 September 1986 referred to above, the pace of advance payments is determined by the authorising officer of the account. ;
5 (3), the words: 2008 are lower than 2 345 million euros are replaced by the words: 2009 are lower than EUR 2 451,7 million.


Article 58 more on this article...

Article 45 of law No. 2007 - 1822 December 24, 2007 finance for 2008 is as amended: (1) to the (1), the words: and until December 31, 2009 are deleted;
2 ° (2) becomes (3);
(3) after the 1 °, 2 ° is thus restored: (2) A starting January 1, 2009, the product of civil aviation tax units affected respectively annex budget "Control and air operations" and the general budget of the State are 82,14% and 17.86%;
4 ° to 3 ° such that it results from the (2) of this section, rates: 51,47 and 48,53% are respectively replaced by rates: 79,77% and 20.23%;
(5) in the II, rates: 49.56% 50.44% are replaced by rates: 77,35 and 22.65%.


Article 59 more on this article...

The 1 ° of II of article 49 of the law No. 2005 - 1719 of finance for 2006 on December 30, 2005, the amount: EUR 194 million is replaced by the amount: EUR 212,05 million.


Article 60 more on this article...

The annual scheduled payment in IV of article 46 of the finance bill for 1997 (No. 96) - 1181 on 30 December 1996 is set at EUR 578 million in 2009.


Article 61 more on this article...

I. ― debt on behalf of the financing fund of social benefits of non-agricultural employees, in the form of openings of short-term credits granted, by agreement, by several banks until December 31, 2008, is transferred to the State.
This transfer takes full substitution of debtor and substitution law pure and simple of the State on the whole of the rights and obligations of the Fund in financing of social benefits of non-agricultural employees, in respect of the transferred conventions. This substitution of debtor carries full legal extinction of the corresponding claims.
II. — the 1 ° of II of article 53 of the law No. 2007-1822 from 24 December 2007 to finance for 2008 is repealed.
III. — effective January 1, 2009, the proceeds of the tax on company vehicles mentioned in section 1010 of the general tax code is assigned to the Central Fund of social mutuality agricultural for the financing of insurance benefits sickness, maternity and disability of social protection to non-agricultural employees.
IV. — the I comes into force from the enactment of this Act.


Article 62 more on this article...

I. — the rights and obligations to contract borrowings on the liabilities of the public establishment called ERAP are transferred to the State in Exchange for a delivery to the latter of participation securities held by this property to a value that is identical to these rights and obligations. Interest to that debt or refinancing it will be traced within the trade account management of debt and the Treasury of the State, as a negotiable debt interest.
II. — this transfer opens right to early repayment or change the conditions to which loan contracts have been concluded.
III. ― this transfer does not give rise to the collection of any duty, tax or payment.
IV. — the terms of the present article are, as appropriate, established by regulation.


Article 63 more on this article...

I. ― the public highways of France dissolved January 1, 2009.
Article 13 of Act No. 85 - 11 of 3 January 1985 accounts consolidated some commercial and business companies public is not applicable to the financial accounts for 2008 and 2009 of the establishment. These accounts are established and approved by joint decision of the Minister in charge of the budget, the Minister responsible for the economy and the Minister responsible for the road road. The mandate of the auditors from the financial year 2008 is terminated.
On that date, the liabilities and assets of the institution as well as the rights and obligations born of its activity are transferred to the State.
This transfer does not give rise to any compensation or perception of rights, taxes of any kind, whether or no payment, in favor of agents of the State, fees or wages referred to in article 879 of the general code of taxes.
Cash held by the property at the date of its dissolution is paid on the financial participation of the State trust account.
II. ― articles L. 122 - 7 to L. 122 - 11 of the code of the road routieresont repealed and the second paragraph of article L. 153 - 8 of the same code is deleted.


Article 64 more on this article...

I. ― in the first paragraph of the I of section 953 of the general tax code, the amount: €60 is replaced by the amount: €89.
II. — the second paragraph I of the same article reads: by derogation from the first subparagraph, the rate of stamp duty of the passport issued to a minor of 15 years and more is set at €45. For a minor of less than fifteen years, this rate is set at €20.
III. ― article 46 of law No. 2006 - 1666 December 21, 2006, 2007 finance reads: art. 46 - the product of stamp duty collected under section 953 of the general tax code is assigned, within the limit of a $ 131 million euros to the national agency of secure securities.


Article 65 more on this article...

In the first paragraph of the 1 of article 224 of the code of customs, the words: in 2007 and 2008 are replaced by the words: for the years 2007 to 2011.


Article 66 more on this article...


The proceeds of liquidation of the closing balance of the public institution responsible for the development of the banks of the pond of Berre, in the conditions defined by the Decree No. 2001-1383 the 31 December 2001 dissolution of this business, is 90% to the public of Euroméditerranée development institution and up to 10% in the general budget of the State.


Article 67 more on this article...

I. ― unnecessary recognized State-owned buildings by the Minister of defence in the context of the restructuring of defence operations carried out between January 1, 2009 and December 31, 2014 can be subject of transfers to the symbolic euro and with additional price differed in the Commons more strongly affected by restructuring and making the request. A grouping of communes can substitute for the commune concerned, at the request of the latter.
Are eligible for this device Commons on which the restructuring has a major effect, especially in view of the number of job losses related to existing jobs, who know a large fragile economic, social and demographic situation and have capacities of limited renewal, particularly in terms of the characteristics of the economic fabric and its recent developments and prospects of development of new activities in the territory concerned. The list of these communes is fixed by Decree in Council of State.
These transfers are authorized by order in Council on the report of the Minister of defence and the Minister in charge of the area, to enable the realization of operations or development actions within the meaning of article L. 300 - 1 of the code of urbanism. This Decree indicates the value of the transferred State-owned buildings, estimated by the administration of the areas.
The transfer of ownership takes place on the day of the signing of the deed noting the transfer. The assignee is substituted for the State for the rights and obligations related to the assets that he receives in the State.
Assignments under these conditions only give rise to payment of any compensation or fees or taxes, or no payment of salaries or fees in favor of agents of the State.
In the event of resale, including split, or of transfer of real rights on the property considered, for a period of fifteen years from the initial assignment, the commune or group pays to the State, as a complement to price, the amount corresponding to one-half of the difference between the sales revenue and the sum of the costs of goods sold and supported by the commune or group including the clean-up costs.
This obligation, during the same period of 15 years, on all successive buyers or part of the property so transferred as soon as the proposed assignment is on such property before construction or rehabilitation of existing buildings.
In the absence of resale or assignment of real rights on all or part of the goods sold by the State, within the period of 15 years from the initial assignment and in case of failure of an action or of a land use operation laid down in article L. 300 - 1 of the code of urbanism, the State may agree with the commune of the takeover of the building to the symbolic euro. In the absence of takeover, the price supplement amounts to the value of the property specified in the order mentioned in the third paragraph, indexed on the variation of the index of the cost of construction.
Acts of sale and assignment of successive real rights return to the obligations of this section to ensure the publication to the appropriate office of the mortgages.
II. ― article L. 240 - 1 and the first paragraph of article L. 213 - 1 of the code of urbanism are not applicable to the transfers referred to in the article I.
III ― article L. 213 - 1 of the code of urbanism is complemented by a h reads: h) transfers full ownership of the buildings belonging to the State or its institutions public, made in accordance with article 141 of law No. 2006 - 1771 of 30 December 2006 amending for 2006 finance.
IV. in the first paragraph of article L. 300 - 1 of the code of urbanism, after the word: collective, are inserted the words: or the premises of research or higher education.
V. — after the word: and the end of the second paragraph of the I of article 141 of law No. 2006 - 1771 of 30 December 2006 finance amendment for 2006 reads: which the company mentioned in the first paragraph has a part of the capital.


Article 68 more on this article...

Is authorized, as of the date of entry into force of this Act, the perception of the fee to cover the cost of delivery of the certificates of registration vehicles established by the Decree No. 2008-850 of August 26, 2008.


Article 69 more on this article...

The amount of the levy on the revenue of the State in respect of the participation of France to the budget of the European communities is estimated for fiscal year 2009 to 18.9 billion euros.

Title II: Provisions relating to the balance of resources and of CHARGES Article 70 in more on this article...

I. ― for 2009, the resources allocated to the budget, evaluated in the State has annexed to this Act, the ceilings of the charges and the overall balance resulting, are set in the following amounts: (in millions of euros) resources CHARGES balances Budget general tax revenue gross / gross expenditures 361 348 379 028 A deduct: refunds and rebates 101 965 101 965 net tax revenue / NET 259 383 277 063 non-tax revenue 22 678 revenue total net spending / expenses NET 282 061 277 063 A deduct: levies on revenues for the benefit of local authorities and the communities European 71 149 net amounts for the general budget 210 912 277 063 ― 66 151 assessment of the aid Fund and corresponding appropriations 3 316 3 316 net amounts for the general budget, including aid Budgets 214 228 280 379 Fund annexes control and operation air 1 907 1 907 Official Publications and administrative information 196 196 totals for additional budget 2 103
2 103 assessment of the aid Fund and corresponding credits: control and operation air 19 19 Official Publications and administrative information totals for additional budgets, including funds of contest 2 122 2 122 special accounts appropriation accounts special 57 459 57 464 ― 5 contest accounts financial 98 506 99 436 ― 930 trading accounts (balance) 18 accounts of monetary transactions (balance) 82 for the special accounts balance ― 835 overall balance ― 66 986 II. ― For 2009: 1 ° resources and loads of cash which contribute to the achievement of the financial balance are assessed as follows: (in EUR billion) need for financing debt long-term 63, 6 amortization of the debt in the medium term 47, 4 amortization of debts taken over by the State 1, 6 Budget Deficit 67, 0 Total 179, 6 resources of financing Emissions at medium and long term (obligations assimilable of Treasury and Treasury rate fixed and annual interest) net purchases made by the State and by the pension fund debt public 135, 0 cancellation of Government securities by the pension fund debt public 2, 5 net change to the Treasury bills fixed rate and interest arrears 20, 9 Variation of deposits of correspondents ― Variation of the treasure 19, 0 other resources cash 2 account (2 total 179, 6 2 ° the Minister of economy, industry and employment is allowed to proceed, in 2009, under conditions fixed by Decree: has) has loans to long, medium and short term denominated in euros or other currencies to cover all of the loads of cash or to strengthen foreign exchange reserves;
(b) A direct award of negotiable public debt to fund the public debt;
(c) A voluntary conversions, to repurchase of State operations;
(d) has the operations of deposit of cash with the Fund of the public debt, the eurozone interbank market and among the States of the same zone;
(e) sales of debt securities A issued by public administrative institutions, redemptions, exchanges loans, exchanges of currencies or interest rates, to purchase or sale of options, futures on securities of State or other financial instruments in the term;
(3) the Minister of economy, industry and employment is, until December 31, 2009, empowered to conclude, with credit institutions specializing in financing medium and long term of the investment and charges of a mission of general interest, of the agreements establishing the modalities according to which can be stabilised the service loads of loans that they contract in foreign currency for each operation;
(4) net change ceiling, appreciated at year-end, negotiable debt of the State of a duration greater than one year is fixed at EUR 24 billion.
III. — for 2009, the ceiling of paid jobs by State, expressed in full-time work, approval is set number of 2 120 830.

IV. — for 2009, any surplus mentioned at 10 ° of the article 34 of the Act I organic No. 2001-692 of 1 August 2001 relating to finance laws are used in their entirety to reduce the budget deficit.
There is realization of such surplus, for the year 2009, the product of taxes of any kind established for the benefit of the State net of refunds and rebates of taxes, revised in the last amendment of the year 2009 finance law or, failing that, in the Bill for 2010, finance, legislation, superior to the assessment made in the State mentioned in the article I.

SECOND part means of public policies and special provisions title IER: permissions budget for 2009 CREDITS and OVERDRAFTS I. ― CREDITS of the MISSIONS section 71 more on this article...

It is open to Ministers, for 2009, under the general budget, payment appropriations and commitment authorities amounting respectively to the amounts of €392 019 909 146 and € 379 028 426 440, according to the breakdown by mission given to State B annexed to this Act.


Section 72 more on this article...

It is open to Ministers, for 2009, the title of related budgets, permissions for commitment and payment appropriations amounting respectively to the amounts of €2 129 035 333 and € 2 102 906 288, in accordance with annex budget allocation given to the C State annexed to this Act.


Article 73 more on this article...

It is open to Ministers, for 2009, under the accounts of trust and accounts of financial competition, commitment authorizations and appropriations amounting respectively to the amounts of €157 625 905 226 and € 156 899 905 226, according to the distribution by account given to the D State annexed to this Act.



II. - Permissions of discovered Article 74 in more on this article...

I. - Discovered permissions granted to Ministers, for 2009, the title of the trade accounts, are attached to the amount of €18 113 609 800, according to the distribution account given to the State E annexed to this Act.
II. ― discovered permissions granted to the Minister of economy, industry and employment, for 2009, the title of the Monetary accounts, are attached to the amount of €400 000 000, according to the distribution by account given to the State E annexed to this Act.

Title II: Permissions budget for 2009 ceilings of permissions of jobs Article 75 in more on this article...

The ceiling of the permissions of jobs for 2009, expressed in full-time work, is distributed as follows: DESIGNATION of the Department or the annex budget ceiling expressed in full-time work i. ― general Budget 2 108 123 Foreign Affairs 15 866 Agriculture and fishing 34 597 Budget, public accounts and public service 148 194 Culture and communication 11 731 defence 318 455 ecology , energy, sustainable development and planning 67 241 economy, finance and employment 15 702 977 863 higher education National Education and research 115 509 Immigration, integration, national identity and co-development 613 Interior, overseas and territorial 286 825 Justice 72 749 housing and city 3 505 health, youth, sports and life associative 6 814 Services of the Prime Minister 7 771 work social relations, family and solidarity 24 688 II. ― Budgets annexes 12 707 control and operation air 11 734 Official Publications and administrative information 973 Total general 2 120 830 section 76 more on this article...

As of the year for 2010, the Finance Act of the year sets the ceiling of employment of financial autonomy institutions referred to in article 66 of Act No. 73-1150 of 27 December 1973 on finances for 1974.


Article 77 more on this article...

For 2009, the ceiling of the permissions of jobs from the State, expressed in full-time equivalents, operators is set at 266 061 jobs. This ceiling is distributed as follows: MISSIONS and programs under ceiling expressed in full-time employment full external outreach the State 6 523 cultural and scientific 6 523 Action Directors General and territorial State 140 Territorial Administration 116 conduct and management policies of the Interior 24 Agriculture, fishing, food, forest and Rural Affairs 16 952 economy and sustainable development of agriculture , of the fishing and territories 5 083 forest 10 755 safety and health 1 107 food quality driving and steering of policies of agriculture 7 public aid to development 299 economic and financial development 52 solidarity with developing countries aid 247 former fighters, memory and links with the Nation 1 113 memory, recognition and repair for the world fighter 1 113 Culture 17 876 heritage 11 260 Creation 3 731 Transmissions of knowledge and democratization of culture 2 885 4 754 environmental defence and forward-looking policy of defence 3 549 Preparation and employment of forces 2 support of defence policy 1 203 action Directorate of the Government 527 Coordination of Government work 527 ecology, development and sustainable development 14 102 Infrastructures and transport 486 meteorology 3 541 planning services , landscapes, water and biodiversity 5 652 geographic and cartographic Information 1 673 Prevention of risks 1 519 energy and apres-mines 808 driving and steering of policies of ecology, energy, sustainable development and the planning economy 423 3 605 tourism 329 development of businesses and employment 3 276 school education 5 037 policy support to national education 5 037 management of public finances and human resources public service 1 482 Immigration 1 482 , asylum and integration 1 302 Immigration and asylum 412 Integration and access to French nationality 890 Justice 1 124 Justice judicial 799 240 conduct prison and justice 85 126 job overseas policy management overseas 126 research and higher education 143 127 higher education and university research 52 047 life student 12 794 scientific research and technological multidisciplinary 48 676 research in the field of community management and resources 17 214 space research
2 417 research in the field of risks and pollution 1 669 research in the field of energy 2 026 research and higher education in the economic and industrial 2 404 research in the field of transport, equipment and habitat 1 844 research dual (civil and military) 0 cultural research and scientific culture 1 207 higher education and agricultural research 829 social schemes and retirement 459 459 seamen's social security and pension plans
Health 2 995 Prevention and safety 2 429 offer of care and quality of care system 557 Protection disease 9 security 145 National Police civil security-145 122 means Coordination of relief 122 solidarity, inclusion and equal opportunities 357

Actions in favour of vulnerable families 91 disability and dependency 266 Sport, youth and community life 833 Sport 737 youth and associative life 96 work and employment 41 974 access and return to employment 41 490 economic and development changes cover employment 119 improvement of the quality of employment and the labour relations 194 design, management and evaluation of policies of employment and work 171 city and housing 563 Prevention of exclusion and inclusion of people vulnerable 47 city 344 development and improvement of 172 housing supply policy control and air operations (annex budget) 524 524 Total aviation training general 266 061 title III: on 2008, 2009 Article 78 CREDITS REPORTS more on this article...

Reports 2008 2009 likely to be made from the programs listed in the table below may not exceed the amount of the payment appropriations on these same programs by law No. 2007-1822 December 24, 2007 finance for 2008.
TITLE of the program in finance law for 2008 title of the MISSION in finance law for 2008 driving and steering of policies from the inside.
General and territorial State administration.
Equipment for the forces.
Defence.
French Presidency of the European Union.
Management of the Government.
Tax and financial management of the State and local public sector.
Management of public finances and human resources.
Public finance strategy and modernization of the State.
Management of public finances and human resources.
Territorial State interventions.
Political territories.
Specific competition and administration.
Relations with local authorities.
National Gendarmerie.
Security.
Improvement of the quality of employment and labour relations.
Work and employment.
Title IV: Provisions permanent I. ― measures on fiscal and budget no attached Article 79 in more on this article...

For devices that the annual adjustment referred to evolution planned prices to the expected off tobacco consumption in the economic, social and financial report attached to the Finance of the year Bill, the revaluation rate is 1.5% in 2009.


Article 80 more on this article...

After the d of I of article 41 of the general tax code, inserted a da so written: 'da. In case with balance, the tax deferral is maintained if the attribute of the individual enterprise commitment to pay the capital gains tax-deferred to the date when one of the events referred to in the a or b occurs. ' Article 81 learn more on this article...

The II of article 151 1 h of the general tax code is complemented by a well written paragraph: "In the event with balance, the tax deferral is maintained if the attribute of the abovementioned social rights make the commitment to pay the capital gains tax-deferred to the date when one of the events referred to in the first paragraph happen."


Article 82 more on this article...

The second line of the first column of the table of the tenth paragraph of article 777 of the general tax code is supplemented by the words: 'living or represented.


Article 83 more on this article...

In the second paragraph of article 1709 of the general code of taxes, the words: "the surviving spouse" are replaced by the words: 'of those exempt from land transfer by death. "


Article 84 more on this article...

I. ― the ter b of 1 ° of the I of article 31 of the general tax code is complemented by a well written sentence: ' this paragraph shall not apply to expenditure on buildings for which a building permit application or a statement of work was filed as of January 1, 2009.»
II. — the first two sentences of the third paragraph of the 3 ° of the I of article 156 of the code general taxes don't are not applicable to the deficits resulting from expenditure on buildings for which an application for a permit to build or a statement of work was filed as of January 1, 2009.
III. — According to article 199 duovicies of the general tax code, it is inserted an article 199 97v reads: 'art. 199 tervicies.-I. ― Taxpayers domiciled in France within the meaning of article 4 B have a reduction of income tax at the rate of expenditures they support for the complete restoration of a building: "— located in a preservation area established under the I of article L. 313 - 1 of the code of urbanism, either when the plan backup and development of this sector is approved. , when the restoration was declared of public utility in application of article L. 313 - 4 of the code;
"— located in an architectural, urban and landscape heritage protection area created pursuant to articles L. 642 - 1 to L. 642 - 7 of the code of heritage when the restoration was declared of public utility."
"The tax reduction applies to expenditures for residential premises or premises originally intended for habitation and reallocated for this purpose or for space assigned to another use the home having not been originally intended for habitation and including the proceeds from the rental is taxed in the category of land revenue.
"It is not applicable to expenditure on buildings whose ownership is dismembered or expenditures on buildings owned by a company not subject to the corporation tax which the right of ownership of shares is dismembered.
"II. ― expenditures described in the I agree listed loads to the, the bis, b, BA, c, and e of the 1 ° of the I of article 31, the membership fees to land associations urban restoration, as well as expenses of work imposed or permitted in application of the legislation or regulations in the sectors and areas referred to in the second and third paragraphs of the article I." , including the work done in the living quarters and aimed to transform housing all or part of these premises, supported from either the date of issuance of the building permit, or of the expiry of the period of opposition to the prior declaration and until 31 December of the third year. If necessary, this period is extended by the period during which the work is interrupted or slowed down in application of articles L. 531 - 14-L. 531 - 16 of the code of the heritage or by the effect of force majeure.
"Opens right to the tax reduction the fraction of allowances paid by the owner for expenditure of works of the condominium and the amount actually used by the condominium payment of such expenses.
"When the expenditure of works are carried out under a contract of sale of the building to renovate provided for in article L. 262 - 1 of the code of construction and housing, the amount of qualifying expenses right to the tax cut, under the conditions and limits laid down in this article, is that corresponding to the price of the work to be done by the seller and actually paid by the purchaser according to the timetable laid out in the contract."
"III. — the tax reduction is equal to 30% of the amount of expenses mentioned in II, selected in the annual limit of €100,000.
"The rate is increased by 10 points when expenses for buildings located in a preservation area established under the I of article L. 313 - 1 of the code of urbanism."
"IV. ― when expenditures relate to a local residential tenancies, the owner undertakes to rent naked, to use of principal residence of the tenant, for a period of nine years." When expenditures are on a local assigned to one purpose other than housing, the owner undertakes to rent for the same duration.
"The rental cannot be concluded with a member of the household, an ascendant or a descendant of the taxpayer or, if the dwelling is owned by a company not subject to the corporation tax, to one of his associates or a member of his household, an ascendant or a descendant of a partner. The partners of the company are committed to keep their shares until the end of the rental contract.
"The rental must take effect within 12 months following the completion of the work.
«V. ― a taxpayer can, for the same room or same subscription of shares, benefit has both one of the tax reductions provided for in articles 199 to 199 decies G E decies, 199 decies I or 199 undecies and the provisions of this article.»

"When the taxpayer benefits at the rate of expenditures described in the I of the tax reduction provided for in this article, corresponding expenditures can subject to any deduction for the determination of land revenue.
"VI. — the tax reduction obtained is a recovery in respect of the year during which intervenes:" (1) breach of commitment of rental or commitment to conservation of the shares mentioned in IV;
'2. the dismemberment of the right of ownership of the building concerned or shares. However, any questioning is completed when the dismemberment of this right or the transfer of ownership of the property is a result of the death of one of the members of the couple submitted to joint tax and the spouse surviving attribute of the property or its usufruct holder undertakes to respect the commitments set out in IV, under the same conditions and on the same terms , for the period remaining to the date of death.
«VII. ― a decree specifies, as necessary, the modalities of application of this article.»
«VIII. — This section applies to expenditure on buildings for which a building permit application or a statement of work was filed as of January 1, 2009.»


Article 85 more on this article...

I. ― According to article 156 of the general tax code, it is inserted an article 156 bis reads: 'art. bis 156.-I. ― The benefit of the provisions of article 156 buildings specific classified or registered as historical monuments, was the subject of an approval by the Minister responsible for the budget because of their historical or artistic individual, or who have received the label issued by the Heritage Foundation in application of article L. 143 - 2 of the code of heritage, is subordinate to the commitment of their owner to retain ownership of these buildings for a period of at least fifteen years from their acquisition, including when it is earlier than January 1, 2009.
"II. — the benefit of the provisions of article 156 buildings specific classified or registered as historical monuments, was the subject of an approval by the Minister responsible for the budget because of their historical or artistic individual, or who have received the label issued by the Heritage Foundation in application of article L. 143 - 2 of the code of heritage, is not open to the buildings held by civilian companies not subject to the corporate income tax."
"The provisions of the preceding paragraph shall not apply to buildings held by civilian companies not subject to the corporate income tax and was the subject of an approval of the Minister responsible for the budget, after opinion of the Minister responsible for culture, where the heritage of the monument and the importance of its maintenance expenses justify recourse to such a mode of detention or buildings held by civilian companies not subject to the corporate income tax which. the partners are members of the same family, on the condition that the members of these companies make a commitment to retain ownership of their shares for a period of at least 15 years of their acquisition. Commitment to conservation of the partners of a partnership formed between members of the same family is not broken when shares are sold to a member of this family that includes the commitment previously subscribed for its remaining term.
"III. ― If necessary, overall income or net property income of the year during which the commitment mentioned in the I or II is not respected and the two following years is increased by one third of the amount of the charges unduly charged.
"This increase in case of dismissal, was not taken disability corresponding to the classification in the second or third of the categories provided in article l 341 - 4 of the code of social security or the death of the taxpayer or of one of the spouses subject to joint taxation, that in case of transfer for free of the building or shares on the condition that the grantees. heirs and legatees resume the commitment previously subscribed for its remaining to the date of the transfer free of charge of the building.
"IV. — the first paragraph of the II is not applicable to buildings acquired before January 1, 2009 by companies not subject to the corporate income tax, including when this acquisition is only about a dismembered property right.
"V. — the benefit of the provisions of article 156 buildings specific classified or registered as historical monuments, was the subject of an approval by the Minister responsible for the budget because of their historical or artistic individual, or who have received the label issued by the Heritage Foundation in application of article L. 143 - 2 of the code of the heritage, is not open to the buildings was the subject of a division as of January 1, 2009 unless this division. is being an approval issued by the Minister for the budget, on the advice of the Minister of culture, when the heritage of the monument and the importance of its maintenance expenses justify. "II. — This section shall apply to the taxation of income of 2009.


Section 86 more on this article...

Government shall, before the end of the first half of 2009, report to Parliament on whether to set a time limit for the achievement of archaeological excavations following diagnoses.


Article 87 more on this article...

I. ― According to article 199 undecies C of the general tax code, it is inserted an article 199 undecies D reads: 'art. 199 undecies D.-I. ― 1. The sum of tax cuts on income referred to in articles 199 undecies and 199 undecies B and delays of these tax cuts, including the imputation is permissible for a taxpayer in respect of a given taxation year, may not exceed an amount of €40,000.
"2. for the assessment of the limit referred to in 1, the tax reduction in respect of the investments referred to in the first sentence of the twenty-sixth and twenty-seventh paragraphs of the article I 199 undecies B as well as the reports resulting from a tax reduction in respect of the same investments are held for 40% of their amount."
"3. for the assessment of the limit referred to in 1, the tax reduction in respect of the investments referred to in the second sentence of the sixth paragraph of the article I 199 undecies B as well as the reports resulting from a tax reduction in respect of the same investments are selected for half their amount."
' 4. the fractions of tax reductions and deferrals that are not granted in application of the 2 and 3 can be counted in the annual limit: "— once and a half of the amount mentioned at the 1 for the fraction not retained in the application of the 2;
"― the amount mentioned at the 1 for the fraction not retained in the application of the 3.
"II. — when the taxpayer natural person directly makes investments mentioned in the I of article 199 undecies B to the title and to the needs of the activity for which he took part in operation within the meaning of the bis of the I of article 156 (1), the total amount of premiums and tax reduction resulting from these investments, which posting is allowed in respect of a given taxation year. may not exceed twice and a half the limit referred to in the 1 of I or a amount of €300 000 per three-year period.
"III. — Notwithstanding the I and II, the total amount of tax cuts on income referred to in articles 199 undecies and 199 undecies B and delays of these tax cuts, which posting is allowed for a taxpayer in respect of a given taxation year, can be worn on option of the taxpayer, to 15% of the income of the year regarded as a basis for the calculation of the income tax in accordance with the article I 197."
II. — the I of article 199 undecies B of the code has been changed: (1) the twenty-first preambular paragraph reads: "When the amount of the tax reduction exceeds the tax owed by the taxpayer having made the investment, the balance can be carried over, under the same conditions, the tax on the income of the following years until the fifth inclusive.";
(2) at the twenty-second preambular paragraph, the words: 'within the limit of 40% of the credit of tax and investment €1 525 000 amount"shall be replaced by the words:"within the limit of an amount of €100,000 per year or €300,000 per three-year period;
(3) A sentence of the twenty-fifth preambular paragraph, the words: "in the nineteenth paragraph" are replaced by the words: "in the nineteenth and twenty-seventh paragraphs;
(4) are added six as well written paragraphs:

"The tax reduction provided for in the present I applies to investments made by a submissive society of right to tax on companies whose shares are held directly by taxpayers, individuals, resident in France within the meaning of article 4 B." In this case, the tax cut is practiced by the partners in proportion to their rights in the society. The application of this provision is subject to compliance with the following conditions: "(1) investments received a prior approval of the Minister responsible for the budget in accordance with the III of article 217 undecies;
"(2) investments are made available to a company as part of a rental contract according to the conditions mentioned in the fourteenth to seventeenth paragraphs of the article I 217 undecies and 60% of the tax cut are lent to the company tenant in the form of reduced rent and the sale price of the property to the operator;
'(3) the company making the investment is about exclusive acquisition of productive investment for rental for the benefit of a company located in the departments or overseas collectivities.
"Members natural persons mentioned in the seventh paragraph can benefit, for subscription to the capital of the company mentioned in the same paragraph, article 199 undecies tax reductions has, 199 l-0 A and 885-0 V bis and the company mentioned in the seventh paragraph cannot benefit from the provisions in articles 217 bis and 217 undecies.
'Article 150-0 D 11 is not applicable to the losses reported by taxpayers referred to in the seventh preambular paragraph during sale of the securities of the companies mentioned in the same paragraph. The 2nd of the 3 of article 158 does not to income distributed by these companies. "III. ― I and II apply to tax cuts and the reports resulting from the investments made and completed as of January 1, 2009.
However, they are not applicable to tax cuts and reports that result: (1) of the investments for the approval or permission which a request was received to the administration before January 1, 2009;
(2) to acquisitions of real estate was the subject of an opening statement of construction before January 1, 2009;
(3) acquisitions of tangible assets or the work of rehabilitation of buildings for which orders have been placed and payments equal to at least 50% of their price made before January 1, 2009.


Article 88 more on this article...

I. in the first paragraph of article 163 duovicies of the general tax code, after the reference: "238 bis HO ', are inserted the words:"made before January 1, 2009.
II. — According to article 199 duovicies of the same code, it is inserted an article 199 quatervicies so written: 'art. 199 quatervicies.-I. ― Taxpayers domiciled in France within the meaning of article 4B can benefit from a reduction of income tax equal to 40% of the amount of money actually paid between 1 January 2009 and 31 December 2011 for subscriptions in cash to the capital of the companies referred to in article 238 bis HO, retained in the annual limit of 25% of the overall net income and €19,000 for single taxpayers widowers or divorced or €38 000 for married taxpayers subject to common tax.
"II. — when all or part of the shares or units which gave rise to the reduction is transferred before December 31 of the fifth year following the subscription, it is practiced in respect of the year of the transfer a resumption of tax cuts obtained."
"The provisions of the first paragraph do not apply in case of dismissal, disability corresponding to the classification in the second or the third of the categories provided for in article L. 341 - 4 of the code of social security or the death of the taxpayer or of one of the spouses subject to a common tax." It is similarly in the case of donation to an individual securities received in Exchange for subscription to the capital of the company if the donee takes over the obligation of conservation of transferred securities provided for in the first paragraph. Otherwise, the recovery of the resulting income tax reduction is performed on behalf of the donor. "III. — the Government presents to the Parliament before December 31, 2011, a detailed assessment report on the dissemination and impact of the tax advantage for the financing of small-scale fishing.


Article 89 more on this article...

I. I of article 163 ― respect of the general code of taxes, after the word: "annually", the words are inserted: 'before January 1, 2009.
II. — According to article 199 duovicies of the same code, it is inserted an article 199 thus drafted respect: 'art. 199. respect - taxpayers domiciled in France within the meaning of article 4B can benefit from a reduction of income tax equal to 40% of the amount of money actually paid between 1 January 2009 and 31 December 2011 on a savings account co-development as defined in article L. 221 - 33 of the monetary and financial code, selected in the annual limit of 25% of the overall net income and €20,000.
«The withdrawal of all or part of the sums paid on a co-development savings account and giving rise to the tax reduction provided for in this section is subject to the fact that they intended to actually be an investment defined in III of the same article L. 221-33.»
"Failure of the object accounts savings co-development as defined in the same III, the withdrawal of all or part of the sums paid on a co-development savings account and which gave rise to the planned tax reduction in this section is conditioned to the prior payment of a levy on these amounts withdrawn at the rate defined in the 3 ° of the III bis of article 125 A of this code and that the amount is increased by the application of the defined rate to the. III of section 1727 for the period between December 31 of the year in respect of the tax revenue which the tax provided for in this article has been charged and the date of the withdrawal.
"This levy is established, liquidated and recovered under the same guarantees and sanctions as those referred to in article 125A. '" A decree set the modalities of application of this article. "III. — the Government presents to the Parliament before December 31, 2011, a detailed assessment report on the dissemination and impact of the co-development savings account.


Article 90 more on this article...

I. ― after article 39 F of the general tax code, it is inserted an article 39 G thus: 'art. 39 g. - for the application of the 2 ° of 1 of article 39, the depreciation of the buildings with open right to the tax reduction provided for in article 199 sexvicies are allowed as a deduction from the taxable result of the beneficiary of this tax cut only up to 85% of their amount which has been regularly recorded.
'The 2 and 3 of article 39 C shall not apply to the share of depreciation that was not admitted as a deduction from the taxable result in application of the previous subparagraph.'
II. in the first paragraph of the article the same 50-0 1 code, after the words: "to provide housing," are inserted the words: "excluding rent direct or indirect of furnished or intended to be rented accommodation furniture, other than those referred to in 1 ° to 3 ° of III of article 1407,
III. ― article 151 septies of the code has been changed: (1) to the 1 ° of II a, after the words: "to provide housing," shall be inserted the words: ", excluding rent direct or indirect of furnished or intended to be rented accommodation furnished, ';
(2) the VII reads: "VII. ― 150 150 VH U items are applicable to capital gains on the sale of furnished or intended to be rented accommodation furniture and subject to a rental directly or indirectly when this activity is not performed on a professional basis. Rental activity directly or indirectly of accommodation furnished or intended to be rented furniture is exercised on a professional basis when the following three conditions are met: "(1) a member of the household at least is on the register of trade and companies as a professional rental company;
"(2) annual revenues removed from this activity by all of the members of the tax household exceed €23 000;
"3 ° those revenues exceed the household income tax subject to tax on the income in the categories of salaries and wages within the meaning of section 79, the industrial and commercial profits other than those derived from furnished rental activity, agricultural profits, non-commercial profits and the income of managers and associated referred to in article 62."

"For the purposes of the third condition, revenues relating to a tenancy started before January 1, 2009, or on a local habitation purchased or reserved prior to this date under the conditions provided for in articles L. 261 - 2, L. 261 - 3, L. 261 - 15 or L. 262 - 1 of the code of construction and housing are counted for an amount five times their value. declined by two-fifths of this value by year since the beginning of the rental, in the limit of ten years from the start of it.
«The local housing rental is deemed begin on the date of its acquisition or, where the acquisition took place before the completion of the local, to the date of this completion.» The year begins the rental revenues are related are, if necessary, reduced to twelve months for the assessment of the thresholds referred to in the 2 ° and 3 °. It is year of total termination of the rental business. ("IV. — the I of article 156 of the code has been changed: (1) the 1 (bis) has been changed: has) the fourth sentence of the first paragraph reads:" these terms of settlement are not applicable to deficits from the activities of direct or indirect of accommodation rental furnished or intended to be rented furniture. " » ;
(b) has the first sentence of the third paragraph, the words: "as well as by the persons referred to in the last sentence of the first paragraph" are deleted;
(2) after the bis (1), it is inserted a 1 (ter) reads: "(1) ter of the tax household deficits from the rental activity directly or indirectly of furnished or intended to be rented accommodation furnished where the activity is not performed in a professional capacity within the meaning of the article VII 151 f.» These deficits be blamed exclusively on income from such activity during those ten years during which the activity is not carried on in a professional capacity within the meaning of the same provisions.
"However, when the activity is carried out from the beginning of the rental, as a professional in the sense of the same provisions, the share of deficits that could not be attributed to pursuant to the first paragraph and which comes from expenses incurred for rental direct or indirect of an apartment before the commencement of this lease, as determined in accordance with the sixth subparagraph of article VII 151 f. can be charged by third parties on the total of the first three years of the local rental income, as long as the activity is carried out on a professional basis; ».
V. ― According to article 199 duovicies of the same code, it is inserted an article 199 sexvicies so written: 'art. 199 sexvicies.-I. ― Taxpayers domiciled in France within the meaning of article 4B can benefit from a tax cut on the income in respect of the acquisition, effective from 1 January 2009, a new home or in the future state of completion or completed housing for at least fifteen years having been a rehabilitation or renovation or which is the subject of rehabilitation work or renovation if the rehabilitation or renovation work permit , after their completion, to meet all of the technical performance mentioned in article II 2 n B of annex III of the present code, that they intended to a furnished is not exercised professionally and whose product is imposed in the category of industrial and commercial profits when this property is included in: "(1) a facility listed in the (6) or (7) of the I of article L. 312 - 1 of the code of social action and families or all. Housing assigned to foster an employee of elderly or disabled, provided for in articles L. 444 - 1 to L. 444 - 9 of the same code run by a group of social or medico-social cooperation;
"(2) a residence with services for students;
"(3) a tourist residence classified;
"(4) a facility listed in the 2 ° of article l. 6111-2 of the code of public health.
"II. — the tax reduction is calculated on the cost of housing. Its rate is equal to 5%. The annual amount of the tax reduction may not exceed €25,000.
"She is charged in accordance with the 5th of the article I 197."
«For new acquired homes, in the State of future completion or completed for at least fifteen years and was the subject of a pardon, it is granted in respect of the completion of the accommodation or its acquisition year later.»
"For completed housing for at least fifteen years and who have been the subject of rehabilitation works, it is calculated on the cost of housing increased by the work of rehabilitation and it is granted in respect of the year of completion of these works.
"When the housing is held in joint ownership, each interest holder benefits from the tax cut at the level of the share of the cost of housing increased as appropriate the rehabilitation work, corresponding to his undivided rights on the dwelling in question.
"III. – the owner must commit to rent housing for at least nine years to the operator of the establishment or residence. This rental is to take effect in the month following the date: "— completion of the building or its acquisition if it is later, nine acquired housing or in the future state of completion;
"― of acquisition for the completed new housing for at least fifteen years was the subject of rehabilitation;
"― to completion for housing completed for at least fifteen years and which are the subject of rehabilitation work.
"Failure of the rental or sale of housing commitment, popular reduction is being a recovery in respect of the year of the breaking of the engagement or assignment. However, disability corresponding to the classification in the second or third of the categories provided for in article L. 341 - 4 of the code of social security, termination or death of the taxpayer or of one of the spouses subject to joint taxation, the tax reduction is not repeated.
"The reduction is not applicable to the title of the housing that the property right is dismembered. However, when the transfer of ownership of the property or the dismemberment of this right stems from the death of one of the spouses subject to joint taxation, the spouse surviving attribute of the property or its usufruct holder can apply recovery in its profit, under the same conditions and in the same manner, to the benefit of the reduction provided for in this section for the period remaining to the date of death.
"IV. ― a taxpayer cannot, for the same accommodation, benefit both of tax reductions referred to in article 199 undecies A and 199 undecies B and the provisions of this article."
VI. — the I to IV apply to the determination of the income tax due for the year 2009 and the following years. The tax reduction provided for in the V is also applicable, under the same conditions and limits, in respect of the acquisition: ― new housing in tourism residences unclassified was the subject of an opening statement of construction before January 1, 2009, when this acquisition comes as of this date and no later than 31 December 2010;
― housing completed for at least fifteen years to January 1, 2009, was the subject of a pardon or a renovation for which a building permit application or a statement of work was filed between 1 January 2006 and 31 December 2008 and located in a tourist residence in respect of which a request for building permits or a statement of work was filed between January 1, 2006 and the December 31, 2008 and in which at least one housing has been acquired or reserved under the conditions provided for in article L. 261 - 15 of the code of construction and housing during the same period, when this acquisition comes from that date, and no later than December 31, 2010.


Article 91 more on this article...

I. ― after article 200 m of the general tax code, inserted an III reads: 'III '. ― Cap of certain tax benefits in respect of the income tax on the 'art. 200. 0-A. 1. The total tax benefits mentioned in the 2 cannot obtain a reduction in the amount of the tax due greater than the sum of an amount of €25,000 and an amount equal to 10% of basic as taxable income to the calculation of the income tax in accordance with the I of section 197.
' 2. tax benefits identified for the application of the CAP referred to in 1, in respect of a taxation year, are the following: "(a) the advantage in taxes provided by the title of depreciation deductions provided for in the h and l of the 1 ° of the I of article 31 and article 31 bis;

"(b) the reductions, including, where appropriate, for their amount acquired in respect of a year earlier and postponed, and tax credits on income, with the exception of those referred to in articles 199 c B, 199 c C, 199 c F, 199 f, 199 l-0 B, 199 n, 199 107q, 199 85s has, 200, 200 bis, 200 c has, 200 e. , 200 g, 200 decies, 200 undecies, 238 bis and 238 bis 0 AB and 2 to 4 of the I of section 197, tax credits referred to in 1 ° of II of section 5 of chapter I of this title, and the tax credit corresponding to the tax withheld at source from abroad or the discount taking place as provided for by international conventions.
'3. the tax reduction gained in respect of the investments referred to in the first sentence of the twenty-sixth and twenty-seventh subparagraphs of the I of article 199 undecies B is held for the application of the CAP mentioned in 1 of the present article for 40% of the amount. Tax reduction gained in respect of the investments referred to in the second sentence of the sixth paragraph of the I of article 199 undecies B is selected for the application of the CAP referred to in 1 of the present article for half its amount.
'4. a decree fixed the modalities of application of this article.'
II. — after the word: 'profits', the end of the first paragraph of the 1 of article 170 of the code reads: ", expenses of family and the other elements necessary for the calculation of the income tax, which including those used for the determination of the cap on the tax benefits provided for in article 200-0 A." III. ― I and II are applicable as of the taxation of the income of 2009, subject to the specific provisions mentioned in the following paragraphs.
For the application of the I, account shall be taken of the tax benefits granted in respect of expenses paid, investments or aid granted from 1 January 2009.
However, it is considered the only benefits: (1) by the the deduction of depreciation under the h and l of the 1 ° of the I of article 31 of the general code of taxes in respect of acquired new housing or the future of completion from State 1 January 2009 and that the taxpayer had built and housing which have been the subject as of that date, a statement of opening of construction site;
(2) by the depreciation deduction provided for in the same h and l in respect of the premises for any purpose other than the dwelling acquired as of January 1, 2009 and the taxpayer into homes as well as homes acquired from this date the taxpayer rehabilitates to give them technical characteristics close to those of the new housing;
(3) by the the deduction of the depreciation referred to in article 31 bis of the code, in respect of subscriptions in cash to the initial capital or capital increases carried out from January 1, 2009;
(4) by the tax cuts the income referred to in articles 199 undecies A and 199 undecies B acquired at the title: has) investments for approval or authorization of which a request was received to administration after January 1, 2009.
(b) acquisitions of real estate was the subject of an opening statement of construction after January 1, 2009;
(c) acquisitions of tangible assets delivered as from 1 January 2009, with the exception of those commissioned prior to that date and for which were paid installments at least equal to 50% of their price.
(d) rehabilitation of building work incurred after January 1, 2009, with the exception of those for which payments at least equal to 50% of their price has been paid before that date.


Article 92 more on this article...

I. ― the 1 of article 195 of the general tax code has been changed: (1) the a is supplemented by the words: "that these taxpayers have borne to exclusively or mainly the load for at least five years during which they lived alone;
(2) the b is supplemented by the words: "and that taxpayers have supported at exclusively or mainly the load of one at least of these children for at least five years during which they lived alone";
(3) the e is supplemented by the words: "or, if the adopted child has not been paid exclusive or main taxpayers for at least five years during which they lived only".
II. — taxable income in respect of the years 2009 to 2011 for single taxpayers, divorced or widowed who received in respect of the taxation of their income in 2008 of the provisions of the 1 of article 195 of the general of the taxes under code of has, b and e of the same 1 in their drafting in force on January 1, 2008, and which are not mentioned in the has , b and e of the same 1 as drafted as a result of this Act is divided by 1, 5 on the condition that these taxpayers are living alone.
III. ― reduction of tax resulting from the application of the II may not exceed €855 in respect of the taxation of income of 2009, €570 in respect of the imposition of the income in 2010 and €285 in respect of the taxation of the income of 2011.
IV. — after the amount: "€855", the end of the third paragraph of the 2 I of article 197 of the general tax code is deleted.
V. ― This article is applicable from the taxation of income of 2009.


Article 93 more on this article...

In the first paragraph of articles 199 decies E and F of the general tax code, the year 199 decies: "2010" is replaced by the year: '2012 '.


Article 94 more on this article...

I. — the second paragraph of article 199 decies E of the general tax code is complemented by a well written sentence: "At the request of the taxpayer, this balance can be imputed by sixth during the next six years."
II. — after the second sentence of the third paragraph of article 199 decies EA of the same code, inserted a well written sentence: "At the request of the taxpayer, this balance can be imputed by sixth during the next six years."
III. ― I and II apply to income received from January 1, 2009.


Article 95 learn more on this article...

I. ― is the first sentence of the first paragraph of article 199 decies EA and the b and c of article 199 1 decies F of the general code of taxes, the words: "before 1 January 1989' are replaced by the words:"fifteen years at least. "
II. — the I applies to income received from January 1, 2009.


Article 96 more on this article...

III of article 154 bis of the general tax code, year: '2008' is replaced by the year: '2010'


Article 97 learn more on this article...

In IV of article 154 bis - 0 A of the general tax code, year: '2008' is replaced by the year: '2010'


Article 98 more on this article...

I. 3 of article 199 ― o of the general tax code is modified: (1) after the first paragraph, inserted a paragraph reads: 'the limit of €12,000 is increased to €15,000 for the first tax year for which the taxpayer benefits from the provisions of this section in respect of the a of 1.';
(2) the third paragraph is completed with a well written sentence: "However, when the provisions of the second paragraph are applicable, the limit of €15,000 is the subject of the increases provided for in this paragraph and the total amount of expenses cannot exceed 18 €000."
II. — the I shall apply to the taxation of income of 2009.


Article 99 learn more on this article...

I. ― According to article 244 c S of the general tax code, inserted a section 244 c U reads: 'art. 244 c U.-I. ― 1. Credit institutions referred to in article L. 511 - 1 of the code of monetary and financial liable to tax on companies, the tax on income or an equivalent tax, having their seat in a Member State of the Community European or in another State party to the European economic area agreement concluded with the France a treaty containing a clause of assistance in combating fraud or tax evasion can receive a tax credit in respect of repayable interest paid during the tax year or fiscal to finance improvement of the overall energy performance of dwellings completed before 1 January 1990 and used or intended to be used as a main residence.
«2. the work mentioned in 1 consist: "(1) be of jobs that correspond to a combination of two or more of the following categories:" (a) thermal insulation work performance of roofing;»»»
"(b) thermal insulation work performance of the walls facing the outside.
"(c) work of high performance thermal insulation of walls, windows and doors leading outside;
'(d) installation work, control or replacement of heating systems, if any associated with ventilation systems performance, and economic or production of domestic hot water; performing

'(e) installation work of heating equipment using a renewable energy source;
'(f) installation work of production of domestic hot water equipment using a renewable energy source;
"(2) or work to achieve a minimum overall energy performance of housing;
"(3) or rehabilitation of sanitation systems no class by not consuming energy devices.
"The manner of determination of the work mentioned in the 1 °, 2 ° and 3 ° are fixed by Decree.
' 3 ' interest-free repayable advance may be granted to the following: "(1) to individuals for work done in their home when they are owners or they give for rent or housing that they are committed to lease;
"(2) to civil companies not subject to the corporation tax which at least one Associates is a physical person, when they put the building subject to the work free of charge at the disposal of one of their associates physical person, they give for rent or undertake to give it as a rental."
"(3) to people physical members of a syndicate of co-owners, a proportion which is theirs work undertaken on the parts and common facilities or on the private areas for common use of the condominium in which they have their principal dwelling or dwellings that they give or agree to lease;
"(4) to civil companies not subject to the corporation tax which at least one Associates is a physical person, members of a syndicate of co-owners, a proportion which is theirs work undertaken on parts and common facilities or common use portions of the condominium in which they have a housing that they free access to one of their associates individual." give leased or committed to lease.
"4. the refundable advance amount cannot exceed the sum of €30,000 per dwelling.
"5. ' borrower provides detailed credit institution referred to in 1, in support of its request for interest-free repayable advance, a description and an estimate of proposed work." It transmits, within a period of two years from the date of grant of advance through the establishment of credit mentioned in 1, justifying everything that the works were actually made in accordance with the description and the detailed quote and meet the conditions provided for in the 1 and 2. A decree set the terms of the present 5.
"6. it cannot be granted that a single advance repayable by housing.
"7 works spending financed by a refundable advance may be eligible for the tax credit of article 200 c.
"II. — the amount of the tax credit is equal to the discounted sum of the gaps between payments due in respect of the repayable advance without interest and the monthly payment for a loan over a maximum period of one hundred twenty months at normal rate at the date of issuance of the offer of interest-free repayable advance.
"The tax credit brought for the benefit of the credit institution a debt, inalienable and non-transferable, in equal amount. This claim constitutes a taxable product attached to height of a fifth title of the year in which the credit institution has paid repayable without interest and by fractions equal on the four following years.
"In the event of merger, the claim of the absorbed company is transferred to the acquiring company. In case of split or contribution of assets, the debt is transferred to the beneficiary company of the contributions on the condition that all of repayable interest are related and paid by the company being divided or transferring to be transferred to the beneficiary company contributions.
"III. — the benefit of the tax credit is subject to the conclusion of an agreement between the credit institution referred to in the 1 of I and the State, in compliance with a convention type approved by joint order Ministers of the economy, housing and the environment.
"IV. — an agreement between the credit institution referred to in the 1 of I and the company responsible for managing the guarantee fund of the social home ownership mentioned in article L. 312 - 1 of the code of construction and housing defines the terms of declaration by the establishment of repayable credit, control of the eligibility of repayable advances and monitoring of tax credits.
"V. – the company responsible for managing the guarantee fund of the social home ownership mentioned in IV is required to provide to the tax authorities, within four months of the close of the exercise of each credit institution, information about repayable without interest paid by each credit institution, the total amount corresponding tax credits obtained as well as their follow-up.
"VI. ― when partnership referred to in articles 8 and 238 bis L, or groups mentioned in articles 239 c, 239 c B and 239 c C are not subject to the corporation tax, the tax credit can be used by the partners in proportion to their rights in these societies or those groupings, provided that it is liable for the tax on companies or individuals participating in exploitation within the meaning of the (1) bis of the. I of article 156.
'VII. ― a decree in Council of State fixed the implementing of this article other than those which it is expected that they are established by Decree, including the rules for calculating the tax credit and for the determination of the rate mentioned in II, as well as the financial characteristics and the conditions of the repayable advance without interest.'
II. — According to article 199 ter Q of the same code, it is inserted an article 199 ter S reads: 'art. 199 ter S.-I. ― Tax defined in article 244 quarter credit U is charged to height of one fifth of its amount on the income tax payable by the taxpayer in respect of the year in which the credit institution provided repayable advances under the conditions provided for in this article and in fractions equal on the income tax due to the title of the four following years. If the fraction of the tax credit exceeds the tax due in respect of each of those years, the surplus is returned.
«II. ― 1.» If, during the term of repayment of the advance, as long as that one is not paid off, it appears that the conditions referred to in the article 244 I c U laid down for the grant of repayable advance have not met, the tax credit is paid back by the credit institution. By way of exception, when the justification of the realization or the eligibility of the work is not made by the beneficiary within the time provided to 5 of the same I, the State requires this last refund of unduly perceived advantage. One cannot exceed the amount of the credit plus 25%. A decree in Council of State sets out procedures for the return of the undue advantage by the beneficiary of the repayable advance without interest.
"2. If, during the term of repayment of the advance, and as long as it is not fully reimbursed, the conditions for the allocation of housing referred to in the article 244 I c U laid down for the grant of repayable advance are no longer met, the fractions of tax credit remaining to be charged can be used by the credit institution."
"3 ' offer of interest-free repayable advance issued by the credit institution may provide to due this advance from the beneficiaries in the cases mentioned in the 1 and 2 according to the terms defined by Decree in Council of State."
"III. — in the event of early repayment of repayable advance referred to in article 244 quarter U intervening during the posting of tax credit, the fractions of tax credit remaining to be charged can no longer be used by the credit institution."
III. — According to article 220 X of the same code, inserted a well written 220 Z article: 'art. "220. Z - tax credit defined in article 244 c U against the corporate income tax payable by the company under the conditions laid down in article 199 ter S." IV. ― The 1 of article 223 O of the same code is complemented by a y reads: ' y) tax credits generated by each company of the group in accordance with article 244 quarter U. " article 220 Z applies to the sum of these tax credits. "V. ― A section 1649 bis of the same code, after the reference:" 244 c J ", are inserted the word and the reference:" 244 c or U.
VI. ― a decree fixed the implementing of the II to IV.
VII. ― the I to IV apply to the repayable loans issued between the first day of the third month following the publication of the order in Council of State under the VII of article 244 quarter U of the general tax code and 31 December 2013.


Article 100 more on this article...


I. — after the last paragraph of the section 244 c I J of the general code of taxes, it is inserted a paragraph reads: "the amount of interest-free repayable advance is increased, under conditions laid down by Decree in Council of State, to a maximum of €20,000 for the operations on the construction or acquisition of new housing or in the future state of completion, with a high level of overall energy performance. determined under conditions established by Decree and justified by the beneficiary of the advance, is higher than that imposed by the legislation in force. "II. — the I applies to repayable advances issued for the construction or acquisition of new housing or in the future state of completion as of the first day of the first month following the publication of the decree in the Council of State referred to the I, and at the latest count from January 1, 2010.


Article 101 more on this article...

I. - The d of the article 244 quarter II B of the general tax code has been changed: has) at the end of the first sentence, the word: 'universities' shall be replaced by the words: 'universities issuing a diploma conferring a master's degree, scientific cooperation foundations and public institutions of scientific cooperation;
(b) at the end of the second sentence, the word: 'University' shall be replaced by the words: "University issuing a diploma conferring a master's degree, the Foundation of scientific cooperation or the public establishment for scientific cooperation.
II. - The I apply to tax credits calculated in respect of the research expenditure incurred from January 1, 2009.


Article 102 more on this article...

An evaluation report of the Government on the tax credit for research expenses is sent to Parliament before November 30, 2009.


Article 103 more on this article...

I. ― article 200 m of the general tax code is modified: (1) the last paragraph of the I is completed by two sentences thus written: "in addition, acquired housing nine, in the future state of completion or the taxpayer built must have thermal characteristics and energy performance in line with the requirements of article L. 111 - 9 of the construction and housing code.» The taxpayer justifies the respect of this condition according to the terms defined by Decree. » ;
(2) the III is completed by a well written paragraph: "Notwithstanding the provisions of paragraph 1, when the taxpayer acquires or built a housing new which the high level of overall energy performance, determined under conditions established by Decree, and justified by the beneficiary, is higher than that imposed by the legislation in force, entitled to the tax credit pensionable interests are those paid to the title of the first seven years."
(3) the V is complemented by a well written paragraph: "the rate mentioned in the first paragraph is increased to 40% where the acquisition or the construction is a dwelling mentioned in the third paragraph of the III.";
(4) is the first sentence of the last paragraph of the VI, after the words: "the five," are inserted the words: "or the seven."
II. — the 1 (I) applies to the new acquired housing in the future state of completion or that the taxpayer had built, which have been an application for building permits filed after the entry into force of the decree referred to in the same (1) at the latest count and the I of January 1, 2010. 2 ° to 4 ° of the I apply to housing acquired as of January 1, 2009.


Article 104 more on this article...

I. ― the h of the 1 ° of the I of article 31 of the general tax code is complemented by a well written paragraph: "the deduction in respect of the amortization of the acquired new housing in the future state of completion or that the taxpayer had built is applicable only to the housing with thermal characteristics and energy performance are consistent with the requirements of article L. 111 - 9 of the code of construction and housing." The respect of this condition is justified by the taxpayer according to procedures defined by Decree. "II. — the I applies to the new acquired housing in the future state of completion or that the taxpayer had built, which have been an application for building permits filed after the entry in force of the order mentioned in the I, and at the latest count from January 1, 2010.


Article 105 more on this article...

I. — after the 6 ° of the 885-0 V bis article I of the general tax code, inserted a 6 ° bis as drafted: "(6) bis employer groups governed by articles l. 1253-1 and following of the labour code who benefit from the GEIQ label issued by the national Committee for coordination and evaluation of groups of employers for insertion and qualification". , and organize courses of insertion and qualification under the conditions referred to in article L. 6325-17 of the same code. ».
II. — the I shall apply from 1 January 2010.


Section 106 more on this article...

I. — after the b du3 I of article 885-0 V bis of the general tax code, are inserted a c, d and e so written: "(c) the company has no more than fifty partners or shareholders;
"(d) the company has exclusively for officers of individuals;
"(e) the company does not grant any capital guarantee to its partners or shareholders in return for their subscriptions nor any automatic mechanism of output at the end of five years."
II. — the I applies to payments made after the date deadline for the declaration in respect of the year 2009.


Section 107 more on this article...

I. ― after article 1383-0 B of the general tax code, it is inserted an article so drafted 1383-0 BA: 'art. 1383-0 B bis. - 1. Local authorities and public of inter-communal cooperation with own taxation institutions may, by a decision taken in accordance with the I of article 1639 bis A, exempt from property tax on the properties built to a maximum of 50% or 100% construction of new housing completed as of January 1, 2009, with a high level of overall energy performance determined under conditions established by Decree, is higher than that imposed by the legislation in force.
"Deliberation is the share of each local authority or public institution of inter-communal cooperation in taxation treatment.
"This exemption applies as of the year following the year of the completion of the construction, for a period determined by each local authority or public institution of inter-communal cooperation in taxation treatment and which cannot be less than five years."
'2. where the conditions required to benefit from the exemption provided for in article 1383 are met and in the absence of contrary deliberation taken in accordance with the V of the same article, exemption to the title of this article apply from the third year following the completion of the construction.
"3. to benefit from the exemption, the owner address in the service of taxes for the location of the construction, before 1 January of the first year in respect of which the exemption is applicable, a statement with all the elements of identification of assets. This statement must include all the elements justifying the building fills the energy performance criteria at the 1. "II. — to the a in the 2 of II of article 1639 A quarter of the same code, after the reference: '1383-0 B,', it is inserted the reference:"1383-0 BA,".
III. — This section applies as charges set to the title of 2010.


Article 108 more on this article...

The second paragraph of article L. 2333-92 of the general local authorities code reads: "may establish the tax mentioned in the first paragraph municipalities on the territory of which the installation or extension of a household or similar waste treatment centre is subsequent to January 1, 2006 or is the result of an official authorization obtained prior to July 1, 2002, as well as those who have benefited , before July 1, 2002, aid paid by the Agency Environment and control of energy for such installation or extension in accordance with articles 22-1 and 22-3 of the Act No. 75-633 of 15 July 1975 relating to the elimination of waste and the recovery of materials. ' Article 109 learn more on this article...

I. ― article 200 quarter of the general tax code has been changed: a. ― the 1 has been changed: (1) the first paragraph is replaced by two well written paragraphs:

' 1. taxpayers domiciled in France within the meaning of article 4B can benefit from a tax credit on income in respect of costs actually incurred for the improvement of the environmental quality of housing which they are owners, tenants or occupants for free and they affect to their principal dwelling or dwellings completed more than two years that they own and that they are committed to rent nudes of main residential. for a minimum period of five years, to persons other than their spouse or a member of their household.
"This tax credit applies:";
(2) the a is repealed;
(3) in the first paragraph of the c, after the words: "heat pumps", are inserted the words: ", other than air / air, ';
(4) it is added a f reads: "(f) expenses related to a building completed for more than two years, paid between January 1, 2009 and December 31, 2012, to the title of:" (1) the laying of the opaque walls thermal insulation materials;
"(2) the realization, apart from cases where the regulations makes it mandatory, the diagnosis of energy performance defined in article L. 134 - 1 of the code of construction and housing." For a single dwelling, a single energy performance diagnosis opens right to the tax credit per period of five years. » ;
(5) to the b and 1 °, 2 ° and 3 ° of the c, d and e, year: '2009' is replaced by the year: '2012 '.
B. 2 ― has been changed: 1 ° the first sentence, the words: "Minister responsible" are replaced by the words: "joint Ministers of energy, housing and";
(2) A the last sentence, the words: "of the Ministers of the environment and housing" are replaced by the words: "spouses of Ministers responsible for the environment, housing and budget";
C. 4 ― has been changed: (1) the first sentence reads: "for a same dwelling that the owner, tenant or occupant for free assigns to its main house, the right opening expenses for the tax credit may not exceed, in respect of a period of five consecutive years between January 1, 2005 and December 31, 2012. the sum of €8,000 for single, widowed or divorced person and 16 €000 for a couple subject to common tax. » ;
(2) it is added a paragraph reads: "for a same given housing for rent, the amount of expenditures qualifying right to the tax credit for the lessor cannot exceed, for the period from 1 January 2009 to 31 December 2012, the sum of €8,000. In respect of the same year, the number of rented housing and making the right opening spending object to the tax credit is limited to three per tax household. » ;
D. 5 ― has been changed: (1) the a is repealed;
2 c reads: '(c) 50% of the amount of the facilities mentioned in the 1 c. However, for boilers and heating or domestic hot water equipment independent working with wood or other biomass and pumps to heat, this rate is reduced to 40% for expenses paid in 2009 and 25% for expenses paid from January 1, 2010; When these devices are installed in a dwelling completed before January 1, 1977 and that expenditures are made no later than 31 December of the second year following its acquisition for consideration or free of charge, the rate is set at 40%. » ;
(3) are added an e and f so written: '(e) 25% of the amount of expenses referred to in 1 ° of the f from the 1. However, when costs include a dwelling completed before January 1, 1977 and are made no later than 31 December of the second year following its acquisition for consideration or free of charge, the rate is fixed at 40%;
'(f) 50% of the amount of the expenses referred to at 2 ° of the f of 1.';
E. 6 ― has been changed: (1) the first paragraph is modified: has) words: 'and devices' are replaced by the words: ", devices and work."
(b) are added two sentences thus written: "expenditures of energy performance diagnosis referred to at 2 ° of the f of the 1 refers to those on the invoice issued by a person referred to in article L. 271 - 6 of the code of construction and housing." This invoice contains the mention that energy performance diagnosis has been completed apart from the cases where the regulations makes it mandatory. » ;
(2) the second paragraph reads: "the tax credit is granted on presentation of the certificate referred to in the first subparagraph or bills, other than deposit bills, people realizing the energy performance diagnosis or companies having carried out the work. These bills include, in addition to the references in article 289, the place of realization of the work or the energy performance diagnosis, the nature of these works as well as the designation, the amount and, where applicable, the characteristics and performance criteria referred to in the second sentence of the 2 of the equipment, materials and devices. In the case of a dwelling completed before January 1, 1977, the benefit of the rate of 40% mentioned in b, the last sentence of the c and the e 5 is subordinated to the justification of the date of acquisition and the seniority of the housing. When the beneficiary of the tax credit is not able to produce an invoice or a certificate mentioning the characteristics and performance criteria in accordance with the order referred to in 2 or justify, as applicable, of the realization of a diagnosis of energy performance, seniority of housing and its date of acquisition, it is being, in respect of the year of account assignment and within the limits of the resulting tax credit a recovery that is equal to 25%, 40%, or 50% of the expenditure not justified, according to the rate of the tax credit, which is applied. "F. ― after 6, it is inserted a 6 bis reads:"6 bis. The duration of the contract referred to in the first paragraph of the 1 is assessed from the date of realization of expenditures or, when housing is not rented at that time, as rental demand which must take effect for each unit concerned, within 12 months following the realization of expenditures. Failure to respect this commitment, or obtained for each concerned housing tax credits subject to a recovery in respect of the year during which the commitment is not met. "II. — the b of the 1 ° of the I of article 31 of the same code is supplemented by the words:"as well as expenditure in respect of which the owner benefits from the tax on the income provided for in article 200 c.
III. — This section applies to expenses paid from January 1, 2009.


Article 110 more on this article...

I. ― According to article 93 of the general tax code, inserted an article 93-0 thus written: 'art. 93-0 a.-supplements of retrocession of fees paid to persons domiciled in France who exercise a professional activity as collaborators of professionals or a firm with professionals in the title of their stay in another State is exempt from income tax in France within the limit of 25% of the handover set to 3 ° to which they are normally right and €25,000 if they meet the following conditions : "(1) be paid during commercial prospection activities defined in article 244 quarter H and in return for visits in interest direct and exclusive of the firm;
"(2) being justified by a move requiring a residence of at least twenty-four hours in another State;
"(3) be determined their amount prior to stays in other State under the terms of the collaboration contract or an addendum to it and report, on the one hand, with the number, duration and place of these stays and, on the other hand, with the handover paid to the employee regardless of the supplements referred to in the first subparagraph. The amount of retrocession supplements must be included on the statement of fees sent by the employee. It must be mentioned separately and with a specific title referring to the case that caused the stay in the other State. "II. — in the last paragraph of the 1 of section 170 of the same code, before the words:"9 of section 93", are inserted the words:" article 93-0 A and.
III. — A section 197 C of the same code, after the words: "section 81", are inserted the words: 'and non-commercial profits exempt under the provisions of article 93 - 0a '.
IV. ― to b of the 1 ° of IV of article 1417 of the same code, after the words: "as well as", are inserted the words: "article 93-0 A and.
V. ― the I to IV are effective for income received from January 1, 2009.


Section 111 more on this article...

I. — after the II of article 244 c f H of the general tax code, inserted a g reads: "(g) the expenses incurred by a law firm for the organization or participation in demonstrations outside France in order to promote the competence of the firm."
II. - The I apply to the expenses incurred from January 1, 2009.



Article 112 learn more on this article...

I. ― article 199 decies H of the general tax code is modified: (1) at the 1, the words: "until December 31, 2010, make forest investments" are replaced by the words: "until December 31, 2013, realize the forest operations referred to at 2;
(2) 2 has been changed: has) the a is complemented by a well written paragraph: "However, when woodlot owned and acquired by the taxpayer do not meet the minimum conditions of surface laid down by article L. 6 of the forest code to accept and apply them a management plan, the owner must apply another document of sustainable management under article L. 4 of the same code in the same conditions as those." provided above for the case where a management plan can be applied. » ;
(b) the d and e are thus written: "(d) expenditures of forestry work in a property where it constitutes a management unit of at least 10 hectares of a single holding and that it presents one of the benefits of sustainable management under article L. 8 of the forest code, subject to the following two conditions:" ― the taxpayer must make a commitment to keep this property until December 31 of the eighth year following the work and apply»» during the same time, one of the guarantees of sustainable management under article L. 8 of the same code.
"— the work of planting should be done with seeds and forest plants comply with the requirements of regional orders relating to the State aid to forest investment taken in accordance with title V of book V of the same code regulatory part;"
"(e) the forestry work expenses paid by a forestry group or a forest savings company which the taxpayer is a member, when the property of the group or of the company on which the work is carried out is a management unit of at least 10 hectares of a single holding and that it presents one of the guarantees of sustainable management under article L. 8 of the same code , subject to the following three conditions: "― the partner must make a commitment to keep the shares of the group or of the company until December 31 of the fourth year following that of the work;
"― the group or the company must make a commitment to keep the plots that have been pensionable work right to tax reduction until December 31 of the eighth year following the work and apply for the same duration, one of the guarantees of sustainable management under article L. 8 of the same code;
"— the work of planting should be done with seeds and forest plants comply with the requirements of regional orders relating to the State aid to forest investment taken in accordance with title V of book V of the same code regulatory part."
(c) it is added a well written f: ' (f) A compensation paid by the taxpayer, by a forestry group or a forest savings company which the taxpayer is a member, for the realization of a contract for the management of Woods and forests in an area of less than 25 hectares with a forestry expert within the meaning of article L. 171 - 1 of the rural code. with a forestry cooperative or a producer organisation within the meaning of article L. 551 - 1 of the code or with the national Office of forests in application of article L. 224 - 6 of the forest code, subject to the following three conditions: "― the management contract must provide for the realization of works and programs of cuts on land in nature of wood and forests in respect of one of the guarantees of sustainable management under article L. 8 of the same. code;
"― these cuts must be transferred either through a mandate of sale with a forestry expert, in performance of a contract to supply entered into with a cooperative or an organization of producers, whether in the conditions prescribed in article L. 224 - 6 of the same code;
«― These cuts must be commercialized destined to supply their subsidiaries or wood processing units by way of annual supply contracts that are renewable or perennials.»
"The terms and conditions of these provisions are established by Decree. ';
(3) 3 is thus changed: has) to the a, the number: '10' is replaced by: "5."
(b) the e is supplemented by the words: "or society."
(c) it is added a well written f: '(f) of compensation referred to in f of the 2 and expenses paid by the taxpayer or the portion of these expenses paid by the group or the company corresponding to the rights held by the taxpayer in the latter.';
3 bis (4) reads: '3A. The acquisition or subscription price mentioned in the's and 3 b and the fraction of the cost of acquisition or purchase referred to in c of the 3 are generally selected within the limit of €5 700 for single, widowed or divorced person and €11 400 for a married couple or partners bound by a civil solidarity pact subject to a joint tax.
"Spending and the fraction of expenditure referred to in the d and e 3 are generally selected within the limit of €6 250 for single, widowed or divorced person and €12 500 for a married couple or partners bound by a civil solidarity pact subject to a common tax. When these expenses exceed this limit, the excess fraction is used: "(a) in respect of four years following the payment of works and in the same limit;»
"(b) to the title of the eight years following the payment of the work for which apply the provisions mentioned in the first paragraph of article 1398 forest disaster and in the same limit.
' Expenditures and the fraction expenses mentioned in the f 3 are generally selected within the limit of €2,000 for one single, widowed or divorced and € 4,000 for a married couple or partners bound by a civil solidarity pact subject to joint taxation, provided that occurred with the declaration provided for in article 170 the invoice of the management contract and the certificate issued by the operator stating that the assignment and the. marketing of cuts are carried out in the conditions of the f from the 2. » ;
(5) the 4 reads: "4. the tax reduction applies to the calculation of tax due:" (a) in respect of the year of acquisition of the mentioned lands to the a 2, and the year of acquisition or subscription of shares referred to in b and c of the 2;
"(b) in respect of the year of the payment expenses referred to in the d and e of the 2 and, where appropriate, of the following four years or eight years following forest disaster, according to the bis 3;
"(c) on account of the year of the payment of compensation expenditures referred to in f of 2."
II. - The I applies to expenses paid from January 1, 2009.


Article 113 more on this article...

I. ― after article 1395 F of the general tax code, it is inserted an article 1395 G thus: 'art. 1395 G.-I. ― Municipal councils and the legislative bodies of public institutions of inter-communal cooperation in taxation treatment may, by a decision taken in the conditions laid down in the I of article 1639 A bis, exempt from property tax on non built-up properties, for a period of five years, not built-up properties classified in the first, second, third, fourth, fifth, sixth eighth and ninth categories defined in article 18 of the ministerial statement of December 31, 1908, when they operate according to the organic production method under Regulation (EC) No. 834 / 2007 Council, June 28, 2007, on organic production and labelling of organic products and repealing Regulation (EEC) No. 2092 / 91.
'The exemption shall apply from the year following that in respect of which a certificate of commitment to operating according to the organic production method was issued for the first time by an approved certifying agency. Permanently ceases to apply as of January 1 of the year following that during which the plots are more exploited according to the organic production method.
"Deliberation is about all of the share of each commune or public establishment for intercommunal cooperation in taxation treatment.
"II. — the I does not apply non built-up properties benefiting from the planned total exemptions to articles 1394b, 1 ° and 1 ° bis article 1395, II of 1395 B items and 1395 D, 1395 E and F 1395 items as well as to article 1649"
"The exemption under the I apply after the partial exemptions provided for in article 1394b bis and 1 ter of article 1395 the article 1395 D I.

"When the conditions required to benefit from the exemption under article 1394 C and those in the I of this article are met, the exemption under article 1394 C is applicable. However, when the deliberation taken on the basis of this last item is reported, given the benefit of the provisions of the I is for the remaining period of the year in which the exemption in article 1394 C ceases to apply.
'When the conditions required to benefit from the exemption under section 1395 and those provided for in the I of this article are met and that the duration of exemption under article 1395 A is less than or equal to five years, the exemption under the I of this article shall apply. However, the benefit of the provisions of article 1395 A is granted on the expiry of the period of application of the exemption under the same I for the remaining period.
"When the conditions required to benefit from the exemption under section 1395 and those provided for in the I of this article are met and that the length of exemption pursuant to article 1395 A is more than five years, the exemption under article 1395 A is applicable. However, the benefit of the provisions of this section I is granted on the expiry of the period of application of the exemption under article 1395 A for the remaining period.
"III. — to benefit from the exemption, the owner or, if the relevant properties are given to lease, the licensee address to the tax service, before January 1 of each year, the list of the plots concerned accompanied by the annual receipt document issued by the accredited certification body referred to in the second paragraph of the I, in accordance with article 29 of the Regulation (EC) No. 834 / 2007 of the Council of 28 June 2007. supra.
"IV. — the benefit of the exemption under the I is subject to compliance with the Regulation (EC) No. 1535 / 2007 of the Commission of 20 December 2007, concerning the application of articles 87 and 88 of the EC Treaty to de minimis aid in the sector of the production of agricultural products."
II. — to the a in the 2 of II of article 1639 A quarter of the same code, after the reference: '1395 B', it is inserted the reference: ", 1395 G.
III. ― article L. 415 - 3 of the rural code is complemented by a well written paragraph: "the amount of the exemption from property tax on properties undeveloped article 1395 G of the general tax code must, when the properties concerned are given lease, be fully retrocede makers considered properties. Therefor, the lessor charges this advantage over the amount of tax that is paid by the licensee pursuant to the third paragraph. When this amount is less than the benefit, the funder deducted the amount of the rent payable by the lessee the amount which could not be attributed. "IV. — This section shall apply charges established under of 2010 for parcels that are used depending on the mode of production as of January 1, 2009.


Article 114 more on this article...

In the second paragraph of article 1396 of the general code of taxes, the words: 'of €0,50, €1, €1.50, €2, €2.50 or €3 "are replaced by the words:"between 0 and €3.


Article 115 more on this article...

The Government presents to Parliament an evaluation report on the conditions of the economic world of the wind industry, and in particular its tax system.
This report must be sent no later than June 30, 2009.


Article 116 more on this article...

L. 2531-13 of the code of local authorities thus article: (1) the II has been changed: a) the 2 ° is completed by three as well written paragraphs: "are also subject to this levy public institutions of inter-municipal cooperation of the region of Ile-de-France, making application of article 1609 h C of the general tax code, including the total bases of taxation to the business tax, divided by the number of inhabitants exceeds 2.5 times the average of the bases of business tax. per capita observed at the national level. This levy is equal to the product of the business tax rate calculated in accordance to III of this article by 75% of bases exceeding the above threshold.
"Intercommunal cooperation public institutions whose average income per capita is less than 90% of the average income per capita of the municipalities of the region of Ile-de-France, the calculated sample may not exceed the sum of samples of the Member communes under the I. '" For public institutions of inter-communal cooperation whose tax professional tax total bases divided by the number of inhabitants are less than 2.5 times the average of the bases of business tax per capita in the region of Ile-de-France, the amount of the levy may not exceed 1.1 times the sum of samples of the Member communes under the I.";
(b) the third preambular paragraph 3 reads: "picking operated pursuant to the 2 ° is capped at one third of the calculated contribution in 2009 and two thirds of that calculated in 2010 for public institutions of inter-communal cooperation by application of the provisions of section 1609 h C of the general tax code and contributing for the first year to the Fund in 2009."
(2) the III has been changed: has) a well written paragraph inserted after the second paragraph: "― are regarded as members of a public establishment for intercommunal cooperation Commons is acceded to no later than 31 December of the year preceding the year in respect of which is the distribution of the Fund;"
(b) after paragraph 3, two well written paragraphs are inserted: ' — the first year of perception of the business tax pursuant to article 1609 h C of the general tax code by a public establishment for intercommunal cooperation, total tax bases to take into account are the sum of common members in respect of the year prior to the distribution of the Fund;
«– for public institutions of inter-communal cooperation making application for the same article 1609 h C, the business tax rate is the ratio between the product perceived to the title of the year preceding the distribution of the funds, and the basics of business tax for the same year.» The first year of application of this article by a public establishment for intercommunal cooperation, this rate is obtained from products and business tax of the Member communes bases the year prior to the distribution of the Fund; (' c) the last subparagraph is complemented by a well written sentence: 'for public establishments for inter-commune cooperation, it is the sum of the last known taxable income of the Member communes. "Article 117 learn more on this article...

Article 1518 bis of the general code of taxes is complemented by a well written zc: "zc) to the title of 2009, 1, 015 for properties undeveloped, 1, 025 for industrial buildings falling outside article 1500 and for all of the other built-up properties.»


Article 118 more on this article...

I. ― the general tax code has been changed: (1) the second paragraph of II of article 1517 1 is supplemented by a well written sentence: "When a local authorities commission of direct taxes is established, it is kept informed of these evaluations in lieu of municipal commissions.";
(2) the article 1647 D I is supplemented by a well written paragraph: "However, when an intermunicipal board of direct taxes has established, it gives its opinion on the housing of reference chosen for the establishment of taxes for the benefit of the public establishment for intercommunal cooperation.";
(3) in the third paragraph of section 1650, after the word 1: "French" are inserted the words: 'or nationals of a Member State of the European Union '.
II. — the I applies to charges established under 2009 and the following years.


Article 119 more on this article...

2 ° of the I of 1585 C of the general tax code section is supplemented by the words: ", this list can be completed for each municipality by a resolution of the municipal Council, valid for a minimum period of three years.


Article 120 more on this article...

In the second paragraph of article 1608 of the general tax code, the amount: "€6 860 000" is replaced by: '€13 000 000'


Article 121 more on this article...

I. ― article 244 c L of the general tax code is modified: (1) the first paragraph of the I reads:

"Agricultural companies benefit from a tax credit in respect of each of the years between 2005 and 2010, during which at least 40 percent of their revenue from activities referred to in article 63 of the organic production method in accordance with the rules laid down in Regulation (EC) No 834/2007 of the Council, on 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No. 2092/91."
(2) on 1 of the II, amounts: "€1 200", "800" and "200" are replaced respectively by the amounts: '€2 400', '€1,600' and '€400.
II. — the I applies from the income tax due to the title of 2009 and the tax owed by the companies on the results of the years ended as of January 1, 2009.


Article 122 more on this article...

I. ― article L. 213-10-8 of the code of the environment has been changed: (1) the II reads: 'II '. ― The royalty base is the mass of substances classified according to categories defined for the application of article l. 4411-6 of the labour code, as very toxic, toxic, carcinogenic, mutagenic, toxic for reproduction or dangerous for the environment, contained in products mentioned in the I.";
(2) the III reads: 'III. — The royalty rate, expressed in euros per kilogram, is fixed: "(1) A count of 1 July 2009: '(a) A €1.5 for substances dangerous for the environment, except those under the mineral chemical family, for which he is set to 0.6;"
"(b) A €3.7 for substances toxic, very toxic, carcinogenic, mutagenic or toxic for reproduction;
"(2) A count of 1 January 2010: '(a) A €1.7 for substances dangerous for the environment, except those under the mineral chemical family, for which he is set to 0.7;"
"(b) A €4.4 for substances toxic, very toxic, carcinogenic, mutagenic or toxic for reproduction;
"(3) A count from January 1, 2011:"(a) A €2 for substances dangerous for the environment, except those under the mineral chemical family, for which he is set to 0.9; "
"(b) A €5.1 for substances toxic, very toxic, carcinogenic, mutagenic or toxic for reproduction.
"For each of the products mentioned in the I, the person holder of the authorization to market, the market manager, puts available to agencies of the water and the distributors product information necessary for the calculation of the royalty.";
(3) the V reads: "V. ― the fraction of the annual royalty product, including the amount due to the title of the previous year and the deposit paid to the title of the current year, exceeding the amount of the fee at the rate of sales made during the period of January 1 to December 31, 2008, is assigned to the national aquatic and water no later than September 1 of each year. in order to implement the national programme adopted by the Minister responsible for agriculture, for the reduction of the use of pesticides in agriculture and risk management are related, in particular through measures to provide information to users of plant protection products, actions of development and generalization of agricultural systems to reduce the use of pesticides programs and surveillance networks on the bio-aggressors and the unintended effects of the use of pesticides, especially in agricultural areas. "II. ― after article l. 213-11-12 of the same code, there is inserted an article L. 213-11-12-1 thus written: 'art. L. 213-11-12 - 1. -The levy referred to in article L. 213-10-8 gives rise, by June 30 of each year, the title of the royalty due at the rate of sales made during the period from 1 January to 31 December of the same year, to the payment of a deposit of 40% of the amount of the royalty due at the rate of sales made during the period of January 1 to December 31 of the previous year. "III. ― after article L. 213 - 4 of the code, it is inserted an article L. 213-4-1 thus written: 'art. L. 213-4-1. -The programme mentioned in article L. 213-10-8 V includes in income payments in this V and in expenses, for an amount at least equal, the aid given by the office in respect of this program. These grants are given after notice of a governance Advisory Committee whose composition is set by Decree and including representatives of the agricultural professions. An account of the aforementioned plan is presented each year to the national water Committee. "IV. — the last sentence from the II of article 83 of law No. 2006 - 1772 of 30 December 2006 on water and aquatic environments, after the words:"of the contributions', are inserted the words: ", out of payments made in application of article V L. 213-10-8 of the same code,".


Article 123 more on this article...

In the ninth paragraph of article l. 2224-2 of the code of local authorities, the word: "four" is replaced by the word: "five".


Article 124 more on this article...

I. in the 1 ° of the I of article 32 of Act No. 2006-339 of March 23, 2006 the return to employment and on the rights and obligations of the beneficiaries of minimum social benefits, the word: "four" is replaced by the word: "five".
II. — Ordinance No. 2006-433 on April 13, 2006 to the experimentation of the career transition agreement is amended: (1) the first paragraph of article 1 and in the last paragraph of article 2, year: '2008' is replaced by the year: '2009';
(2) after the first paragraph of article 1, it is inserted a well written paragraph: "they apply also to proceedings dismissal for economic reasons between a date fixed by order and on 1 December 2009 in eighteen employment areas characterized by economic, demographic and social situation very unfavourable to employment.» The list of these basins is fixed by Decree. » ;
(3) according to article 2, it is inserted an article 2-1 thus written: 'art. 2-1.-for the employment areas referred to in the second paragraph of article 1, the organization mentioned in article L. 5312-1 of the labour code ensures the tasks assigned to the subsidiary referred to in article 2. » ;
(4) the first sentence of article 13, year: '2008' is replaced by the year: "2010";
(5) after article 13, are inserted two articles 13-1 and 13-2 thus written: 'art. 13-1.-the first paragraph of article 11 does not apply to procedures of dismissal incurred between December 1, 2008 and the date of publication of law No. 2008-1425 December 27, 2008 finance for 2009 in the employment areas referred to in the first paragraph of article 1 has already taken place, either the interview prior to the dismissal, or the first meeting of the representatives of the staff.
'Art. 13-2.-in the employment areas referred to in the first and second paragraphs of article 1, the subsidiary referred to in article 2 or the body mentioned in article 2-1 offers people who have joined, from a date fixed by order, to the custom reclassification convention referred to in article L. 1233-65 of the labour code, to conclude a contract of professional transition. This contract is concluded for a period of 12 months which is deducted the duration have raced since the conclusion of the convention of custom reclassification. For people who have agreed to enter into a contract of professional transition, the personalized redeployment agreement ends on the date on which begins the career transition agreement. ' Article 125 more on this article...

I. ― article 61 of Act No. 2004 - 1484 of 30 December 2004 2005 Finance reads: 'art. 61 - amounts to perceive as from 1 January 2009, in respect of consumer law on tobacco referred to in article 575 of the general tax code, are distributed in the following: "(a) a fraction equal to 18, 68% is assigned to the central agricultural mutual social insurance fund to contribute to the financing of expenditures to the 2 ° of article l.. 722-8 of the rural code;
"(b) a fraction equal to 1, 52% is assigned to the Central Fund of the agricultural social mutuality to the title of the planned financial participation in article L. 732 - 58 of the rural code;
"(c) a fraction equal to 38, 81% is allocated to the national insurance illness of employees;
"(d) a fraction equal to 1, 48% is allocated to the national fund for housing mentioned in article L. 351 - 6 of the code of construction and housing;
"(e) a fraction equal to 0, 31% is allocated to the Fund of retirement for workers in asbestos established by the III of section 41 of the Act of financing social security for 1999 (No. 98) - 1194 of December 23, 1998;

' (f) a fraction equal to 37, 95% is allocated to the funds and social security schemes mentioned in the 1 III of article L. 131 - 8 of the code of social security, according to the modalities provided in the tenth and eleventh paragraphs 1 and 2 and 3 of the same III;
"(g) a fraction equal to 1, 25% is allocated to the solidarity fund referred to in article L. 5423-24 of the labour code.
II. — the provisions of article 4 of the Ordinance No. 2005-895 of 2 August 2005 under certain thresholds of compulsory levies and to promote the exercise of employed in professional sectors with recruitment difficulties, the words: ' and L. 951 - 1 of the labour code "are deleted, the words:"agencies"are replaced by the words: 'agency', and the words:"respectively in articles"are replaced by the words : "in article.
III. ― article 18 Amendment No. 2006-1771 of 30 December 2006 Finance Act for 2006 is repealed.
IV. — has the last paragraph (1) of section L. 241 - 2 of the code of social security, the percentage: ' 30, 00% "is replaced by the percentage:"38, 81%.


Section 126 more on this article...

A well written paragraph inserted after the first paragraph of the III of article L. 541-10-1 of the environment code: "Until December 31, 2009, are also excluded from the contribution referred to in the sales catalogues I correspondence sent by name."


Article 127 more on this article...

After article L. 541-10-3 of the code of the environment, it is inserted an article L. 541-10-4 thus written: "Art.L. 10 - 541-4.-A starting January 1, 2010, any physical or legal person who manufactures, matter or introduced national paints, varnish, solvents, detergents, oils mineral, pesticides, herbicides, fungicides and other chemicals that can represent a significant health and environmental risk shall be supported technically and financially the collection and elimination of waste household of such products (containers and contents). These products must be the subject of a "red dot" signage in order to avoid users to collect mixed with residual municipal waste. From January 1, 2010, any transmitter on the market does not respect this obligation is subject to the general tax on polluting activities.
"The enforcement of the present article are fixed by Decree."


Article 128 more on this article...

I. ― According to article 231 bis T of the general tax code, inserted a section 231 bis U so written: 'art. «231 bis U. - the remuneration paid by the industrial technical centres referred to in article l 342 - 1 of the code of research are exempt from payroll tax.»
II. — the I applies to payments made after January 1, 2009.


Section 129 more on this article...

I. ― the general tax code has been changed: (1) article 1649 quarter E is thus changed: has) the first paragraph is completed with a well written sentence: "the delivery of assistance and control of management centres approved by the tax authority are specified in the agreement referred to in section 371 C of annex II to the present code.";
(b) after paragraph 1, four well written paragraphs are inserted: ' centers ask their members all information in order to proceed every year, under their own responsibility, in a review in the form of statements of results and their annexes, statements of turnover taxes, then review their coherence, their plausibility and consistency. "
"The centers have the obligation to carry out controls consistency, coherence and plausibility of statements of results and taxes on the turnover of their members within six months from the date of receipt of the statements of the results by the centre.
"The centres are required to address their members a debriefing in the two months following the end of control operations. Within the same period, a copy of this report is transmitted by the centre, serving the corporate taxes which depends on the concerned Member.
"Models of debriefing and the terms of their transfer to tax services are defined by ministerial order.";
(2) article 1649 quarter H has been changed: has) the first paragraph is replaced by five well written paragraphs: "associations referred to in article 1649 quarter F ensure the regularity of results statements and declarations of taxes on turnover that submit them their members. For this purpose, they asked all useful information such as to establish the consistency, coherence and plausibility between: "― the fiscal results and accounts established in accordance with the accounting plans referred to in article 1649 quarter G;
"― results statements and statements of turnover taxes."
"They are empowered to develop on behalf of their members, under a real tax statements for tax administration.
"The delivery of assistance and control the associations approved by the tax authority are specified in the agreement referred to in article 371 O of annex II to the present code.";
(b) after paragraph 1, three as well written paragraphs are inserted: ' associations have an obligation to carry out the checks of concordance, coherence and plausibility of statements of results and taxes on the turnover of their members within six months from the date of receipt of the statements of the results by the association. "
"The associations are required to send their membership a debriefing in the two months following the end of control operations. Within the same period, a copy of this report is transmitted by the association, serving the corporate taxes which depends on the concerned Member.
"Models of debriefing and the terms of their transfer to tax services are defined by ministerial order."
II. — the book of tax procedures is modified: (1) after the first paragraph of article L. 169, inserted a paragraph reads: "as an exception to the provisions of the first paragraph, the right of the administration, for the taxable income according to a real system in the categories of industrial and commercial profits, non-commercial profits and farm profits , extends until the end of the second year following that in respect of which the tax is due, when the taxpayer is a member of chartered or certified association, Management Center for the periods in respect of which the service of the business taxes received a copy of the record of mission provided for in article 1649 quarter E and 1649 c H of the general tax code. This reduction in time does not apply to members for which the deliberate failings may have been established on the tax periods not prescribed. » ;
(2) after the first paragraph of article L. 176, inserted a paragraph reads: "by way of exception to the provisions of paragraph 1, the right of administration has until the end of the second year following that in respect of which the tax became payable in accordance with the 2 of section 269 of the general tax code, when the taxpayer is a member of a center management approved or an authorized association". for the periods for which the taxes on the business service has received a copy of the record of mission provided for in article 1649 quarter E and 1649 c H of the same code. This reduction in time does not apply to members for which the deliberate failings may have been established on the tax periods not prescribed. "III. ― I and II enter into force as of January 1, 2010.


Article 130 more on this article...

The present Government in General Annex to the Finance of the year Bill, a report presenting two alternative to scenarios chosen for the development of the draft Finance Act that specify the changes would bring assumptions of different growth, the upper one, the other less than that adopted on forecasts of tax revenues from taxes, spending, debt budget deficit and the general government deficit.


Article 131 more on this article...

I. ― After 220 Section 125f of the general tax code, it is inserted a section 220 m reads: 'art. 220 quaterdecies.-I. ― Film production companies and audiovisual production companies subject to the tax on companies that assume the duties of executive production companies can benefit from a tax credit in respect of production expenses mentioned in III, corresponding to operations performed in France for the production of cinematographic or audiovisual works produced by production companies established outside France.

"The benefit of the tax credit is subordinate to the respect by companies of executive production, social legislation. It can especially be granted to production companies who use contracts of employment referred to in the third paragraph of article l. 1242-2 of the labour code to provide for jobs that are not directly related to the production of a given work.
«II. ― 1.» Cinematographic or audiovisual works in the I belong to genres of fiction and animation. These works must meet the following cumulative conditions: "(a) not be admitted to the benefit of the financial support to the film or audiovisual production planned by the measures adopted pursuant to article 50 of the law No. 2005 - 1719 of December 30, 2005 of finance for 2006;
"(b) contain, in their dramatic content, some related to culture, heritage or the french territory. The respect of this condition is checked by means of a points system whose content is fixed by Decree.
«(c) to be the subject of eligible expenditure mentioned in III, an amount greater than or equal to one million euros, and for the works belonging to the genre of fiction, a minimum of five days of shooting in France.»
"2.N' not eligible for the tax mentioned in the I:" (a) cinematographic or audiovisual works with pornographic or inciting violence;
"(b) cinematographic or audiovisual works that can be used for advertising purposes."
«III. ― 1.» The tax credit, calculated in respect of each fiscal year, is equal to 20% of the total amount of the following expenses corresponding to operations or services carried out in France: "(a) the remuneration paid to the authors listed in article L. 113 - 7 of the code of intellectual property in the form of advances on revenues of exploitation of works, as well as social costs;
"(b) the remuneration paid to the performers referred to in article L. 212 - 4 of the code of intellectual property and to complement artists, by reference to each of them to the minimum wage provided for by the conventions and collective agreements concluded between the employees and employers ' organizations of the profession, as well as social costs;
'(c) wages paid to workers of the realization and production, as well as social costs;
"(d) expenses related to the industries use techniques and other providers of cinematographic and audiovisual creation;
"(e) transport and food expenses by the production of the work on the french territory.
' 2. authors, performers and production and personnel mentioned in 1 production must be either of French nationality, nationals of a Member State of the European Community, of a State party to the agreement on the economic European area, a State party to the convention European on the co-production of the Council of Europe, October 2, 1992. , or a third European country with which the European Community has concluded agreements relating to the audiovisual sector. Foreigners, other than the aforementioned European nationals, with the quality of french residents, are assimilated to french citizens.
'3. for the calculation of the tax credit, eligible expenditure base is capped at 80% of the production budget for the work.
"IV. — spending included in the III eligible for the tax credit as of the date of receipt by the Director general of the national Centre of cinematography of an application for provisional approval. Interim approval is granted by the Director general of the national Centre of cinematography after selection of works by a Committee of experts. This certification attests that the works meet the conditions attached to the II. Issue interim approval conditions are fixed by Decree.
"V. ― public subsidies received by companies of executive production rate of pensionable operations right for the tax credit are deducted from the calculation bases of this credit, they are definitively acquired by them or refundable.
"VI. — the sum of the tax credits calculated in respect of the same work may not exceed EUR 4 million.
"VII. — tax credits for the production of a cinematographic or audiovisual work cannot have the effect to bring the total amount of public aid granted to more than 50% of the production budget for the work.
"VIII. ― a decree specifies the conditions for the application of this article."
II. — after the y article 223 O of the same code, inserted a z so written: ' z) tax credits generated by each company of the group in accordance with section 220 m; the provisions of article 220 Z bis apply to the sum of the tax credits. "III. — According to article 220 Y of the same code, it is inserted an article 220 bis Z thus: 'art. 220 Z bis. - the tax credit defined in article 220 m is charged in full on the corporation tax owed by the production company executive in respect of the fiscal year in which the expenditure defined in article III were exposed. These provisions apply only to the amounts coming in deduction of the tax due.
"The surplus of this tax credit, is for the benefit of the executive production company, a claim on the State in an amount equal This claim is inalienable and non-transferable.
"The part of the tax credit received in respect of the expenses referred to III of article 220 m having not received, within a maximum period of twelve months from the date of the last work done in France, the definitive approval of the Director-general of the national cinematography Centre certifying that the cinematographic or audiovisual work has met the conditions referred to in the article II 220 m is being a reversal"
IV. — the I applies to tax credits calculated in respect of expenses incurred between January 1, 2009 and December 31, 2012.
V. ― This section comes into force at a date fixed by order and no later than January 1, 2010.


Article 132 more on this article...

At the end of article 119 of the law No. 2007 - 1822 December 24, 2007 finance for 2008 year: '2008' is replaced by the year: '2009'



II. — other measures the External Action of the State Article 133 in more on this article...

Any possible extension of the support of the tuition of french schoolchildren in a french educational institution abroad in addition to the classes of second, first and final year is preceded by an impact assessment forwarded to Parliament, including the terms of its financing.



General and territorial section 134 State administration more on this article...

I. ― after article 955 of the general tax code, it is inserted an IV reads: 'IV '. ― Map national identity 'art. 960. - in case of no-show of the national identity for its renewal card, this one is subject to a stamp duty which the tariff is set at €25. "II. ― A article 955 of the same code, after the words: 'Passport', are inserted the words:"the national identity cards,".
III. — the proceeds from stamp duty referred to in section 960 of the general tax code is assigned to the national agency of the securities secured within the limit of EUR 12.5 million.


Article 135 more on this article...

I. ― after article 955 of the general tax code, inserted a V reads: "V. ― registration certificate for vehicles 'art '. 961.-I. — the issuance of the certificate of registration of a new vehicle or pre-owned is subject to a said stamp duty "tax for the management of vehicle registration certificates" which amount is fixed at €4.
"II. — the 3 and 4 of article 1599 107q and article 1599 novodecies A apply to the fee for the management of the registration certificates of vehicles."
"III. — stamp duty mentioned in the I is perceived according to the terms of the tax on vehicle registration certificates mentioned in article 1599 n."
II. in the first paragraph of article 1599 n of the same code, after the word: 'regions', are inserted the words: "and the territorial community of Corsica".
III. — to the article 1599 I 1 o of the same code, after the word: 'region', are inserted the words: "or the territorial community of Corsica" and after the words: "regional Council" are inserted the words: "or the Assembly of Corsica.
IV. ― article 1599 A novodecies of the same code, after the words: "regional Council" are inserted the words: "or the Assembly of Corsica".
V. ― article 1599 A novodecies A of the same code, the word: "may" is replaced by the words: "or the Assembly of Corsica may".
VI. — the proceeds from stamp duty referred to in article 961 of the general tax code is assigned to the national agency of secure securities.
VII. ― article 961 of the code is applicable to Mayotte.



Article 136 more on this article...

Chapter V of title III of Book III of part II of the code of local authorities is supplemented by a well written section 6: "Section 6" staffing the registration of applications and delivery of secure securities «Art»»» L. 2335-16. -It is established an annual endowment of functioning for the common equipped with one or more applications for passports and national electronic identity cards recording stations, called "Endowment for safe securities".
"This lump sum grant amounts to €5,000 per year and per station in operation in the town on 1 January of the current year.
"This amount changes every year, starting in 2010, according to the rate of change in the overall staffing of operation."
"For each installed station between January 1 and June 28, 2009, the Endowment paid in respect of 2009 is set at €2,500."



Agriculture, fishing, food, forest and Rural Affairs Article 137 in more on this article...

The Government back to Parliament, before October 10, 2009, a report assessing the impact of the reorganization of the national Office of forests, the professional national and regional centres of forest ownership on the management of the forest area in mainland France and overseas, as well as on the budgets of State and local authorities.


Section 138 more on this article...

A report on the evolution of agricultural tax and the activities related to agriculture is provided to Parliament before October 10, 2009.


Article 139 more on this article...

In the second paragraph of article L. 514 - 1 of the rural code, the words: "for 2008, at 1.7%" shall be replaced by the words: "for 2009, to 1.5%.


Article 140 more on this article...

I. ― article 1609 septvicies of the general tax code is modified: (1) to the IV, the word: 'rates' is replaced by the word: 'rate' and added a well written sentence: "this amount can be modulated according to whether the slaughterhouse is located in metropolitan France or overseas."
(2) in the last paragraph of the VI, after the word: 'rendering', are inserted the words: "and to the collection and the processing of animal by-products of farm aid."
II. — the rural code has been changed: (1) has the first sentence of the first paragraph of article l 226 - 1, the words: 'and other' shall be replaced by the words: "overseas, and in all places, the";
(2) article l 226 - 3 is supplemented by a well written paragraph: "producers must be able to present at all times to the persons referred to in article L. 231 - 2 documents attesting that they have concluded a contract or contribute to a structure having a contract guaranteeing them, for a period of at least one year, removal and treatment, under the conditions provided for in this chapter. dead animals in their operations or justify that they have approved treatment tool. » ;
(3) after the second paragraph of article l 226 - 7, he inserted a well written paragraph: "they do not prevent that professional organizations or other legal persons, active trade and transportation of animals, meat or meat products intended for human consumption, create an association or another legal person which has a mission of rendering."
III. — This section comes into force on July 18, 2009.


Article 141 more on this article...

According to article L. 632 - 13 of the rural code, inserted an article L. 632 - 14 thus written: "Art.L. 632-14.-the national interprofessional Centre of the dairy industry can develop and disseminate trend indices, including planned, of the dairy markets, along with anything likely to illuminate the situation of players in the dairy industry.
"Interprofessional regional centres of the dairy industry can develop and disseminate values that go into the composition of the transfer price of the milk collectors or processors, based on the clues referred to in the preceding paragraph.
"Operators in the dairy sector can refer to the indices and values referred to in the first two paragraphs in the context of their contractual relationships.
"These practices are not subject to articles L. 420 - 1 and L. 420 - 2 of the commercial code."


Article 142 more on this article...

I. — after the first paragraph of the VII of the A of article 71 of the amending finance law for 2003 (No. 2003) - 1312 of 30 December 2003, inserted a paragraph reads: "companies whose dominant activity is the implementation of wooden products of woodworking, framing or layout, with product manufacturing activity falling within the scope of the tax may retain for tax base 40% of the total turnover corresponding to these operations, supply and installation included, by applying the rates shown above, companies with less than twenty employees however applying the single rate of 0, 10% pre-tax. "II. the I — applies to the years ended as of the date of publication of this Act.



Public development aid Article 143 learn more on this article...

I. — the whole of the dividend of the French Development Agency in the financial year is paid to non-tax revenue from the general budget of the State no later than 31 December of the year of its finding.
II. — the I apply in respect of fiscal years beginning from January 1, 2009.


Article 144 more on this article...

The first paragraph of the III of article 44 of the amending finance law for 1998 (No. 98) - December 30, 1998 1267 reads: "every year before 15 September, the Government again the Parliament commissions of finance and Foreign Affairs a report presenting:


Article 145 more on this article...

After the words: "financing of", the end of the first paragraph of article 19 of law No. 2006-586 of May 23, 2006 on associative volunteering and educational commitment reads: 'international solidarity projects, to the remuneration of staff of associations active in the field of youth, education, sport, culture or environmental protection or contributing to the advocacy of public authorities as well as to the payment of benefits or contributions relating to volunteering for international solidarity to associations or organizations authorized in this framework. "Veterans, memory and links with the Nation Article 146 more on this article...

I. ― A count of 1 July 2009 and the second at the end of the penultimate paragraphs of article L. 256 of the code of military pensions disability and victims of the war, the number: "39" is replaced by: "41."
II. — by derogation from the second paragraph of the III of article 68 of the amending finance law for 2002 (No. 2002) - 1576 of 30 December 2002, the change referred to in the article I is applicable to retirees of the fighter referred to in I of article 100 of the law No. 2006-1666 of 21 December 2006 on finances for 2007.



Culture Article 147 in more on this article...

No later than January 31, 2009, the Government presents to the Parliament a report on the impact of the application of article L. 441 - 6 of the French commercial code for operations of purchase, sale, delivery, commission, brokerage or how to books and, if applicable, budget and fiscal support measures and the derogating measures it plans to implement for these operations.


Article 148 more on this article...

Within a period of six months after the enactment of this Act, the Government shall present a report to the commissions of finance and Cultural Affairs of each of the houses of Parliament to determine the impact of law on the State budget and the terms of this law reform so that its application does not create a distortion of competition between the France and other EU Member States European.



Defence Article 149 in more on this article...

I. ― can claim, as of January 1, 2009 and December 31, 2014, on request approved by the Minister of defence and within the limit of an annual quota fixed by order of the Minister, to the payment of a stipend modular of incitement to a second career depends on the budgetary balance perceived end of service: (1) regular in position of activity in more than three years of the age limit of sound grade that could benefit from a balance of reservation in respect of article L. 51 of the code of civil and military retirement pensions or retirement with entitlement to a pension wound up in the conditions laid down in articles L. 24 or L. 25 of the same code.
(2) the military engaged in a position of activity scratched controls before 15 years of service.
The allowance is awarded taking into account particularly the needs of the service, the length of service of the military and its situation compared to the age limit of his rank.

This allowance is paid twice, the second installment is conditioned by the exercise of a professional activity.
The perceived allowance is paid by any beneficiary who, within five years of disbarment of executives or controls, subscribed a new commitment in the armed forces or is named in a body or frame of one of public service employment.
The refund is made within a period of one year from the commitment or tenure.
A decree determines, for each category of military mentioned the 1 ° and 2 °, the conditions and the manner of calculation, payment and, where appropriate, for a refund of the money.
II. — 30 ° of article 81 of the general tax code reads: "30 ° the nest egg modular military second career incentives, paid in application of the I of section 149 of the Act No. 2008 - 1425 finance for 2009, 27 December 2008;".


Article 150 more on this article...

I. ― voluntary severance can be attributed, as of January 1, 2009 and December 31, 2014, under conditions defined by Decree, to the workers of the State of the Ministry of defence, when they leave the service as part of a restructuring or reorganization.
II. — after the 30 ° of article 81 of the general tax code, inserted a 30 ° bis reads: "30 ° bis. Severance voluntary paid in application of the I of section 149 of the Act No. 2008 - 1425 of December 27, 2008 of finances for 2009; ».
III. — the granting of voluntary severance mentioned in the I open right to compensation in respect of unemployment under the conditions provided for in article l. 5424-1 of the labour code.
IV. — for the purposes of this section, the list of services and functions considered as subject of a restructuring or reorganization is established by the Minister of defence.


Article 151 more on this article...

The Government reports to Parliament before December 31, 2008, on the pension plan for firefighters sailors of Marseille and the firemen of Paris as well as on the implementation of article 84 of the Act No. 2004-811 of 13 August 2004 modernisation of civil security.



Management action of Government section 152 more on this article...

In the first paragraph of article l. 1412-4 of the public health code and l. 2312-3 of the code of defense, in the second sentence of the first paragraph of article 13 of the law No. 2007-1545 of October 30, 2007, establishing a comptroller general of places of deprivation of liberty, in the first sentence of the first paragraph of article 15 of Act No. 73-6 of January 3, 1973, establishing an Ombudsman of the Republic in the first paragraph of article 18 of law No. 91-646 of 10 July 1991 relating to secrecy of the correspondences emitted through electronic communications and the first sentence of article 14 of Act No. 2000-494 of 6 June 2000 on the establishment of a National Commission on security ethics, the words: "programme:"Coordination of Government work"' are replaced by the words : "the mission"The Government action management"program with respect to the protection of rights and fundamental freedoms.



Ecology, development and planning sustainable Article 153 in more on this article...

I. ― ― article 285. septies of the customs code reads: 'art. 285 septies.-I. ― 1. In the Alsace region, transport of goods vehicles using the road network are subject to a tax.
"2. the road network mentioned at 1 consists of the motorways, national roads or roads belonging to local authorities that can provide alternative routes to highways to toll, located or not in the customs territory, or in highways and national roads subject to the present tax."
"The list of roads and highways subject to the tax is determined by Decree in Council of State, taken after notice of their deliberative assemblies for highways belonging to local authorities.
"Roads and highways referred to in the first subparagraph are cut into sections of pricing. Each section of pricing is associated with a pricing point. These sections of pricing as well as the associated pricing points are defined by order joint Ministers of transport and the budget. The maximum length of the sections of pricing is fifteen kilometres.
"3. transport of goods vehicles referred to in 1 agree only vehicles or towing a trailer, whose total weight permitted support, including the total rolling weight allowed for articulated sets, is equal to or greater than twelve tonnes.
"Are however not considered vehicles of transport of goods vehicles priority interest and vehicles and agricultural equipment defined by regulation, as well as military vehicles.
"II. — the tax is payable by the owner of the vehicles mentioned in 3 of the I. '" However, when the transport of goods vehicle is being either a contract leasing, or rental contract, the tax is payable by the tenant or the sub-tenant. The owner is liable for the payment of the fee and, where applicable, of the increase of applicable delay. A decree specifies the specific conditions resulting to the lessor.
"III. — the operative event occurs and tax becomes payable at the crossing by a freight vehicle set 3 of the I, a pricing point mentioned in the third paragraph of the the I 2. '" IV. — 1. ' due tax base consists of the length of the sections of pricing used by the vehicle, expressed in kilometres, after rounding to the nearest hundred meters.
"2. for each section of pricing, the mileage tax rate is function of the category of the vehicle. The categories, which are based on the number of axles vehicles, are determined by joint order of the Ministers of transport and the budget.
«The mileage rate is modulated according to the emission class EURO of the vehicle, within the meaning of annex 0 of the directive 1999 / 62 / EC of the European Parliament and of the Council, of 17 June 1999, relating to the taxation of heavy goods vehicles for the use of certain infrastructures, and, where appropriate, depending on the level of congestion pricing section.»
"A decree specifies the conditions in which the level of congestion pricing section is taken into account.
"Failure to justification by liable to pay the show EURO or the number of axles of the vehicle class, the kilometric rate is determined holding respectively the class or category to which corresponds the the higher kilometric rate.
"3. the rate of the tax is between 0, €015 0, €2 per axle and per kilometre.
"4. a joint order of the Ministers of transport and the budget sets the tax rate when the channel concerned is in the public domain of the State. When the route is the property of one community other than the State, the rate is by joint order same Ministers on the advice of the deliberative body of the community.
'5. for each borrowed pricing section, the amount of the tax is equal to the product of the length of the section by the kilometric rate determined in accordance with the 2 to 4
"V. 1.A ― as from the entry into force of the tax provided for in this article, vehicles of transport of goods referred to in the 3rd of the I must have an on-board electronic equipment allowing automatic registration, at each crossing of a pricing point, required for the liquidation of the said tax when they travel on the network mentioned at the I 2. '" 2. the tax due in respect of the journeys is liquidated from the information collected automatically through the on-board electronic equipment mentioned on the present V. 1
"3. when the taxpayer entered into a contract with a company authorized providing toll service, the tax is liquidated and its amount is communicated to this company no later than the tenth day of each month, on the basis of all taxable journeys made by the taxpayer in the previous month and for which he used the on-board electronic equipment provided by the power company."
"4. in other cases, the tax is liquidated and its amount is communicated to the person liable by the tenth day of each month, on the basis of all taxable journeys made by the taxpayer in the previous month and for which he used the on-board electronic equipment."
'(5-1) a decree in Conseil d'Etat defines the procedures for communication of the amount of tax to companies authorized providing toll service referred to in 3 and the conditions in which the person liable may have access to the summary of routes and retail pricing in the cases referred to in 4.

"(2) a decree in Council of State fixed the modalities, including financial, that embedded mentioned in 1 electronic devices are made available to taxpayers subject to the 4.
"(3) an order joint Ministers of transport and budget technical characteristics of electronic equipment shipped mentioned at the 1.
"(4) a joint order of the Ministers referred to the 3 defines the conditions under which a company providing electronic toll collection service may be able to make available to taxpayers referred to in 3 embedded electronic devices and to pay the tax on their behalf."
«VI. ― 1.» When the taxpayer entered into a contract with a company authorized providing toll service, the fee is paid by the company no later than the tenth day of the month following the liquidation.
"When all or part of the tax has not been paid to date limits of payment and in the absence of a claim accompanied by a request for suspension of payments, a recall notice, providing for an increase of 10% of the amount of tax paid, is addressed to the company authorized providing an electronic toll service before the service of the enforceable title.".
' 2. in the cases provided for in the 4 v, the fee is paid by the person liable by the tenth day of the month following the liquidation.
"A decree in Council of State stipulates the conditions in which the fee is paid. It can provide occasional special mechanisms for taxpayers.
"When all or part of the tax has not been paid to date limits of payment and in the absence of a claim with a request for suspension of payments, a recall notice, providing for an increase of 10% of the amount of tax paid, is sent to the person liable before the service of the enforceable title.".
'3. the tax is collected by the administration of the Customs and Excise under the rules, guarantees, privileges and sanctions provided for by this code.
«VII. ― 1.» The shortcomings in terms of the tax are repressed, prosecutions are carried out and bodies are heard and judged as customs.
"The owners, users or drivers of vehicles must present, at first request, to officers of customs, of the national police, the national gendarmerie and the control of land transport, all the elements and documents that may justify the regularity of circulation of such vehicles on the taxable network.
'2. where it is found an irregularity or omission intended or result to evade or jeopardize the recovery of the tax, the taxpayer in breach of its obligations is being a lump sum tax equal to the product of the rate defined in 2 to 4 of the IV by a lump of 130 kilometres distance. The amount of the flat-rate tax is doubled in the event of existence of another irregularity in the last thirty days.
"The amount of the flat-rate tax provided for in the first paragraph is communicated to the person liable according to the arrangements laid down by joint order of the Ministers of transport and the budget. She is due from its communication to the person liable.
"When the irregularity is observed by agents of the national police, the gendarmerie or the control of land transport, these shall inform the customs services that implement the procedure of lump sum taxation.
"The taxpayer has to provide proof of the distance actually travelled on the taxable network by the vehicle in breach. When this evidence is provided, the flat-rate taxation is abandoned for a real taxation.
'3. without prejudice to the provisions of the 2, is liable to a maximum fine of €750 any omission or irregularity having purpose or result to evade or jeopardize the recovery of the tax.
"4. the agents mentioned in the second paragraph of 1 and authorized by specific texts which apply to them have the powers of investigation and finding necessary to the implementation of the controls provided for in the same paragraph. These agents can stop the vehicle in breach to implement the fine referred to in 3 under the conditions laid down by Decree in Council of State.
"5. the findings of irregularities carried out by automatic control devices approved are faith until proven otherwise.
"VIII. — for the purpose of establishing the basis of the tax, its recovery and the necessary controls, a system for automated treatment of the personal data will be implemented, in accordance with the procedure prescribed by the law No. 78-17 of 6 January 1978 relative to information technology, files and freedoms.
"IX. ― if acting of the routes belonging to the national road network, the product tax is assigned to France transport infrastructure financing agency.
«Moreover, State retroceded the proceeds of the tax corresponding to the amounts received for the use of the road network that they own, net of the costs local authorities exposed y related.» A joint order of the Ministers of transport, budget and local authorities fixed the amount of this deduction. "B. ― unless otherwise provided, the enforcement of the A are established by Decree in Council of State.
C. ― the A comes into force on a day to be fixed by joint order Ministers responsible for transport and the budget and to no later than December 31, 2010.
II. — a. ― Chapter II of title X of the customs code reads: "chapter II" national tax on vehicles of transport of goods "Section 1 ' scope 'art '" "'. 269 - freight vehicles using the road network are subject to a tax.
'Art. 270.-I. ― the road network referred to in article 269 consists of: "(1) the highways and roads on the metropolitan territory and belonging to the national road public sector defined in article L. 121 - 1 of the code of the road road, with the exception:" (a) on the one hand, sections of highways and roads subject to tolls;
"(b) on the other hand, routes not owned by the trans-European network within the meaning of decision No. 1692 / 96 / EC of the European Parliament and the Council on 23 July 1996 on Community guidelines for the development of the trans-European transport network and on which the level of traffic of vehicles subject, prior to the entry into force of the tax is particularly low;
"(2) highways belonging to local authorities, where these roads bear or are likely to bear a report significant traffic from toll motorways, roads mentioned in the 1 ° or highways or roads located outside the customs territory and subject to tolls, fees or tax."
"II. ― highways described in the I are cut into sections of pricing for portions of track between two successive intersections with highways. When these intersections are very close from the other, contiguous portions of taxable track can be merged into a section of pricing. A rating point is associated with each section of pricing.
"The sections of pricing and pricing points associated are defined by joint order of the Minister of transport and the Minister responsible for the budget.
"III. ― a decree in Council of State sets the list of routes which fall under the exception referred to in b of the 1 ° of the I. '" IV. — a decree in Conseil d'Etat, taken after notice of the deliberative assemblies of local authorities, sets the list of routes referred to at 2 ° of the I.
'Art. 271 - vehicles of transport of goods referred to in article 269 agree only vehicles or towing a trailer whose total authorised load weight, or the wheelchair weight is articulated sets, is more than three and a half tons.
"Are however not considered vehicles of transport of goods vehicles priority interest and vehicles and agricultural equipment defined by regulation, as well as military vehicles.
«Section 2 ' indebted «art»»» 272. - the tax referred to in article 269 is due by the owner of the vehicle of transport of goods.
"However, when the transport of goods vehicle is being either a contract leasing, or rental contract, the tax is payable by the tenant or the sub-tenant. The owner is liable for the payment of the fee and, where applicable, of the increase of applicable delay. A decree specifies the specific conditions resulting to the lessor.
«Section 3 "event and chargeability of VAT «Art»»» 273 - the operative event occurs and the tax is payable when crossing, by a vehicle for transport of goods referred to in article 271, a pricing point mentioned in II of article 270.
"Section 4"plate, rate and scale.

'Art. 274.-L' the due tax base consists of the length of the sections of pricing used by the vehicle, expressed in kilometres, after rounding to the nearest hundred meters.
'Art. 275-1. For each section of pricing, the mileage tax rate depends on the number of axles and weight total allowed in charge of the vehicle subject to the tax.
«This rate is modulated according to the emission class EURO of the vehicle within the meaning of annex 0 to the directive 1999 / 62 / EC of the European Parliament and of the Council, of 17 June 1999, relating to the taxation of heavy goods vehicles for the use of certain infrastructures and, where appropriate, depending on the level of congestion pricing section.»
"A decree specifies the conditions in which the level of congestion pricing section is taken into account.
"Failure to justification by liable to pay the show EURO or the number of axles of the vehicle class, the kilometric rate is determined holding respectively the class or category to which corresponds the the higher kilometric rate.
'2. by exception, kilometric rates are offset 25% for metropolitan departments ranked in the top decile most deprived according to their peripherality in European, appreciated in terms of their distance from large urban units European more space to one million inhabitants.
"A decree in Council of State fixed the list of these departments.
"3. the kilometric rate is between 0, €025 0, €20 per kilometre.
' 4. the mileage tax rate and modulations applied are determined each year by a joint order of Ministers responsible for transport and the budget.
'5. for each pricing section, the amount of the tax is equal to the product of the length of the section of pricing used by the kilometric rate determined in accordance with the 1 to 4
«Section 5 "Liquidation of tax «Art»»» 276-1.A from the entry into force of the tax, the vehicles of transport of goods referred to in article 269 and registered in France must have an electronic on-board equipment allowing automatic registration, at each crossing of a pricing point, required for the liquidation of the tax.
"As of the same date, vehicles of transport of goods referred to in article 269 and registered outside of France are required to have such equipment when they travel on the network referred to in article 270."
"2. the tax payable in respect of the journeys is liquidated from the information collected automatically through the on-Board mentioned in 1 electronic equipment."
"3. when the taxpayer entered into a contract with a company authorized providing toll service, the tax is liquidated and its amount is communicated to this company no later than the tenth day of each month, on the basis of all taxable journeys made by the taxpayer in the previous month and for which he used the on-board electronic equipment provided by the power company."
"4. in other cases, the tax is liquidated and its amount is communicated to the person liable by the tenth day of each month, on the basis of all taxable journeys made by the taxpayer in the previous month and for which he used the on-board electronic equipment."
'Art. 277-1. A decree in Council of State sets the terms of communication of the amount to the companies authorized providing toll service mentioned to 3 of section 276 and the conditions in which the person liable may have access to the summary of the trips and the retail pricing in the cases referred to in article 4.
'2. a decree in Council of State fixed the modalities, including financial, that the electronic embedded devices referred to in article 276 1 are made available to taxpayers subject to the provisions of the 4 of the same article.
"3. an order spouse of Ministers in charge of transport and fixed budget the technical characteristics of the electronic embedded devices referred to in article 1" 276
"4. a joint order of the Ministers referred to the 3 defines the conditions under which a company providing electronic toll collection service may be able to make available to taxpayers referred to in article 276 3 embedded electronic equipment and to pay the tax on their behalf."
«Section 6 "payment of the tax «Art»»» 278. - when the taxpayer entered into a contract with a company authorized providing toll service, the fee is paid by the company on behalf of the beholden to no later than the tenth day of the month following the liquidation.
"The taxpayer having entered into a contract with a company authorized to provide a toll service benefits, within the limit set by the directive no. 1999 / 62 / EC of the European Parliament and of the Council, of 17 June 1999, supra, relief on the tax due to account for the resulting management economy as a result of this contract." The abatement rules are determined each year by a joint order of Ministers responsible for transport and the budget.
"When all or part of the tax has not been paid to date limits of payment and in the absence of a claim accompanied by a request for suspension of payments, a recall notice, providing for an increase of 10% of the amount of tax paid, is addressed to the company authorized providing an electronic toll service before the service of the enforceable title.".
'Art. 279. - in the cases provided for in article 276 4, the fee is paid by the beholden to no later than the tenth day of the month following the liquidation.
"A decree in Council of State stipulates the conditions in which the fee is paid. It can provide occasional special mechanisms for taxpayers.
"When all or part of the tax has not been paid to date limits of payment and in the absence of a claim with a request for suspension of payments, a recall notice, providing for an increase of 10% of the amount of tax paid, is sent to the person liable before the service of the enforceable title.".
'Art. 280. - the tax is collected by the administration of the Customs and Excise under the rules, guarantees, privileges and sanctions provided for by this code.
«Section 7 "research, finding, punishment and prosecution «Art»»» 281 - the shortcomings in terms of the tax are repressed, prosecutions are carried out and bodies are heard and judged as customs.
"Owners, users or drivers of vehicles must present, at first request, to officers of the customs, of the national police, the gendarmerie or the control of land transport all the elements and documents that may justify the regularity of circulation of such vehicles on the taxable network.
'Art. 282 - where it is found an irregularity or omission having purpose or result to evade or jeopardize the recovery of the tax, the taxpayer in breach of its obligations is the subject of a lump sum tax equal to the product of the rate defined in the 1 to 4 of article 275 by a lump sum of 500 kilometres distance. The amount of the flat-rate tax is doubled in the event of existence of another irregularity in the last thirty days.
"The amount of the flat-rate taxation provided for in the first paragraph is communicated to the person liable according to the arrangements laid down by joint order of the Ministers of transport and the budget. She is due from its communication to the person liable.
"When the irregularity is observed by agents of the national police, the gendarmerie or the control of land transport, these shall inform the customs services that implement the procedure of lump sum taxation.
"The taxpayer has to provide proof of the distance actually travelled on the taxable network by the vehicle in breach. When this evidence is provided, the flat-rate taxation is abandoned for a real taxation.
'Art. 283. - without prejudice to the provisions of article 282, is liable to a maximum fine of €750 any omission or irregularity having purpose or result to evade or jeopardize the collection of the tax.
'Art. 283. bis - agents referred to in the second paragraph of article 281, and empowered by specific texts which they operate have the investigation and finding powers necessary for the implementation of the controls provided for in the same paragraph. These agents can stop the vehicle in breach to implement the fine referred to in article 283 in the conditions laid down by Decree in Council of State.
'Art. 283. ter - findings of irregularities carried out by automatic control devices approved are faith until proven otherwise.
«Section 8 "allocation of the proceeds of the tax «Art»»» 283 c. - the proceeds of the tax corresponding to the amounts received for the use of the national road network is assigned to the Agency of financing of the transport infrastructure of France.

"State retroceded the proceeds of the tax corresponding to the amounts received for the use of the road network that they own, net of the costs local authorities exposed y related." An order joint Ministers of transport and the fixed budget the amount of this deduction.
«Section 9 "provisions various «art»»» 283. d-for the purpose of establishing the basis of the tax, its recovery and the necessary controls, a system of automated personal data processing will be implemented, in accordance with the terms provided by law No. 78-17 of 6 January 1978 relative to information technology, files and freedoms. "B. ― unless otherwise provided, the enforcement of the A are established by Decree in Council of State.
C. ― 1. The A comes into force on a date set by joint Ministers of transport and budget order and no later than December 31, 2011.
2. ' 285 septies of the customs code is repealed from the date of entry into force of A tax.
III. — a. ― for the purposes of the tax on heavy goods vehicles provided for in articles 269 to 283 d and 285 septies of the customs, the state code is permitted, under the conditions defined in the B, to entrust to one or more external service providers the following missions: (1) funding, design, production, operation, maintenance and maintenance of the technical device necessary for the implementation of the tax including automated processing and the provision of electronic equipment shipped;
(2) the collection of all of the information necessary for the establishment of the tax;
(3) the liquidation of the amount of the tax;
(4) the communication to taxpayers and corporations entitled providing toll service, under the conditions laid down by Decree in Council of State referred to the 1 of 277 and 4 v of article 285 article septies of the customs code, the amount of tax due;
(5) the recovery of the amounts billed to taxpayers or corporations authorized providing them an electronic toll service, the administration of the Customs and Excise remaining only competent employment of forced collection procedures;
(6) the notification to taxpayers and corporations entitled providing service of the notice of recall toll mentioned in articles 278 and 279 as well as article VI 285 septies of the customs code;
(7) financing, design, production, operation, maintenance and maintenance of automatic control devices to detect vehicles in offence under the provisions governing the fees referred to in the first subparagraph;
(8) the finding of violations under tax detected by devices mentioned in the 7th and notification to taxpayers concerned or, where appropriate, to empowered society referred to in section 276 and v of article 3 285 septies of the customs code, of the flat-rate taxation provided for by article 282 and 2 VII of article 285 septies of the same code.
For the application of 6 ° to 8 ° of the present has, the provider is authorized to collect, in addition to the flat-rate taxation, fees under conditions defined by Decree in Council of State;
(9) the recovery of amounts paid as a result of the procedures laid down in the (6) and (8) and fees.
B. ― 1. The provider ensures the missions listed in the A under the control of the State. This control includes investigations in the premises of the service provider to ensure particularly the reliability of technical system and treatment implemented in fiscal year missions.
2. the staff of the service provider brought to intervene as part of the planned missions to the 5 °, 6 °, 8 ° and 9 ° of the A are approved by the prefect of the Department of the Head Office of the provider and are bound by the obligation of professional secrecy defined in article 226-13 and 226-14 of the penal code. In their relations with taxpayers or their representatives, these personal indicate Act on behalf of the State.
3. the claimant holds a commission issued by the administration of the Customs and Excise in the conditions laid down by Decree in Council of State. He alone is responsible for the collection of the tax from the administration of the Customs and Excise. It pays to the accountant of the Customs designated for this purpose, by transfer, the twenty-fifth day of the month following the liquidation tax charged with data that allowed the liquidation of this tax, and the tax collected as a result of the procedures laid down in article 282 and 2 VII of article 285 septies of the customs code.
The claimant provides a financial guarantee in any case ensuring payment to customs accountant designated the amounts billed.
4. revenues collected on behalf of the State subject to a separate accounting tracing all the operations related to the missions assigned to the claimant. They are paid on a single specific account which cannot be moved by tax funds. This revenue may give rise to no investment by the providers.
The external provider is not subject to the rules of public accounting for the activities related to revenue collected under the missions defined in the A.
5 when the procedures laid down in article 282 and VII of article 285 septies of the customs code were not followed by payment or contested within a period of thirty days, the provider transmits to the Customs officers elements allowing to implement forced collection procedures.
6. the activities related to revenue collected under the missions defined in the A are subject to the audit of the Court of Auditors.
C. ― a decree in Council of State sets out procedures for application of A and B.
IV. — the article L. 330 I - 2 of the code of road is completed by 11 ° and 12 ° thus written: "(11) to officials of the national police and the control of land transport as well as to members of the national gendarmerie, for the sole purpose to check the regularity of the situation of taxpayers in terms of taxes on heavy goods vehicles provided for in articles 269 to 283 d and 285 septies of the customs code and to identify the perpetrators of» shortcomings in terms of these taxes.
"12 ° to authorized personnel of the provider authorized by the State to operate devices of automatic control and making the determination of the shortcomings in terms of taxes on heavy goods vehicles provided for in articles 269 to 283 d and 285 septies of the customs code, for the sole purpose to check the regularity of the situation of taxpayers in the light of these taxes and to identify the perpetrators of violations against these taxes."
V. ― article 24 of law No. 95-96 of 1 February 1995 on unfair terms and the presentation of contracts and governing various economic and commercial activities has been changed: (1) after the fifth preambular paragraph of the I, inserted a paragraph reads: "― the charges paid in respect of the fees provided for in articles 269 to 283 c and 285 septies of the customs code for the use of the channels of the taxable road network by transport vehicles of goods. » ;
2 ° bis the III, IV and V respectively become the V, VI and VII;
(3) the IV is thus restored: "IV. ― The shipping price is increased by full right to the fees provided for in articles 269 to 283 c and 285 septies of the customs code supported by the company for the realization of the transport operation. The Bill brings up the expenses borne by the company of transport in respect of those taxes.
'A decree in Council of State fixed the conditions in which this surcharge is established, based on actual or lump sum as well as the implementing corresponding.';
(4) in V such that it results from 2 °, the word and the reference: "and III" shall be replaced by references: ", III and IV;
(5) in such VI whereas a result of 2 °, the word and the reference: 'and III bis' shall be replaced by references: ", IV and V.
VI. — the 10 ° of article 412 of the code of Customs is repealed.
VII. ― within twelve months of the enactment of this Act, the Government shall present a report to the commissions of finance and to those responsible for the transport of each of the two parliamentary assemblies with the status and, if necessary, the results of the experimentation of the tax due by heavy goods vehicles for the use of certain infrastructures, and impact studies by region relating to the introduction of the tax to the whole of the territory and the cost his collection.


Article 154 more on this article...

I. ― is the first sentence of the second paragraph of II of article L. 561 - 3 of the code of the environment, the percentage: "8%" is replaced by the percentage: '12% '.
II. in the first paragraph of article 128 of the finance law for 2004 (n ° 2003) - 1311 of 30 December 2003, the words: "55 million euros a year, and until December 31, 2012" are replaced by the words: 'EUR 125 million per year, and until December 31, 2013.
III. — section 136 of the Act No. 2005-1719 of December 30, 2005 of finance for 2006 has been changed:

(1) has the first sentence of the I, the words: "EUR 16 million per year, from January 1, 2006 and ending December 31, 2012" are replaced by the words: "20 million euros per year, and until December 31, 2013."
(2) the first sentence of the III year: '2012' is replaced by the year: '2013 '.
IV. — II and III shall apply from 1 January 2009.



Immigration, asylum and integration Article 155 in more on this article...

I. ― the chapter I of title I of Book III of the code of entry and residence of foreigners and the right of asylum is completed by a section 4 thus written: ' Section 4 ' tax provisions 'Art.L. ' " 311 - 13.-A. – the issue of a first residence permit among those referred to in 1 ° to 3 ° of article L. 311 - 2 gives rise to the perception, for the benefit of the National Agency for the reception of foreigners and migration or the public institution called to succeed him, a tax which is set by Decree between €200 and €340. These limits are respectively reduced to €55 and €70 for foreigners that is granted a residence permit on the basis of articles L. 313 - 7 and L. 313-7-1, from 9 ° of article L. 313 - 11, 3 ° of article L. 314 - 11, as well as the residence permit marked "employee" or "employee in mission" under the 1 ° and 5 ° of article l.. 313-10. They are reduced to €100 and €170 for foreigners into France to the title of the family class as minor children.
«These provisions are not applicable to foreigners who apply for a residence permit to the title 10 ° and 11 ° of article L. 313 - 11, article L. 313 - 13 and 4 °, 5 °, 6 °, 8 ° and 9 ° of article L. 314 - 11 or for seasonal and temporary workers referred to in 1 ° and 4 ° of article L. 313-10.» The visa long stay worth or providing residence permit gives rise, in addition to the visa fees provided for by the regulations in force, to the perception, for the benefit of the National Agency for the reception of foreigners and migration or the public institution called to succeed him, the tax corresponding to the residence permit that this visa replaces.
"B. ― the renewal of stay as well as the provision of duplicate titles give rise to the perception, for the benefit of the National Agency for the reception of foreigners and migration or the public institution called to succeed him, a tax which is set by Decree between a minimum equivalent to €55 and a maximum equal to €110. These limits are respectively reduced to €15 and €30 for foreigners that is granted a residence permit on the basis of article L. 313 - 7. The renewal fee is paid only once by one year. It is not required of refugees and beneficiaries of subsidiary protection foreigners.
«C. ― the issuance, renewal and the provision of duplicate of circulation documents issued for minor aliens in respect of articles L. 321 - 3 and L. 321 - 4 gives rise to the perception, for the benefit of the National Agency for the reception of foreigners and migration or the public institution called to succeed him, a tax the amount is €30.»
«D. ― planned taxes to the A, B and C are paid either through stamps Mobile of a special model to the National Agency for the reception of foreigners and migration or to the public institution called to succeed him, or electronically using a digital stamp, under the conditions provided for in chapter II of title IV of part I of book I of the general tax code.»
"E. ― the modalities of application of the present article are specified, as necessary, by Decree."
"Art.L. 311 - 14.-L'article L. 311 - 13 is applicable to the issuance, renewal and the provision of duplicate titles stay and documents circulation for minor aliens under the treaties or international agreements, except contrary stipulations under these treaties or agreements."
"Art.L. 311-15.-any employer who hires a foreign worker pay, during the first entry in France, this stranger or during his first admission to stay in quality of employee a tax for the benefit of the National Agency for the reception of foreigners and migration or the public institution called to succeed him."
"When hiring takes place for a period greater than or equal to twelve months, the amount of this tax is to:" ― 900 when the wage paid to the foreign worker is less than or equal to one time and a half the monthly full-time minimum wage growth;
"― €1,600 when the wage paid to the foreign worker is more than once and a half the monthly full-time minimum wage growth."
«As of January 1, 2010, the amount of this tax is equal to 60% of the salary the worker foreign, taken into account within the limits of 2, 5 times the minimum wage of growth.»
"When hiring takes place for temporary employment lasting more than three months and less than 12 months, the amount of this tax, fixed by Decree, varies according to the level of salary in limits between €50 and €300.
"When hiring takes place for a seasonal job, the amount of this tax is modulated according to the duration of employment at the rate of €50 per month of employment full or incomplete. Each hiring gives rise to the payment of the tax.
"The tax provided for in this article is perceived as revenue of the national administrative public bodies.
"The enforcement of the present article are specified, as necessary, by Decree."
II. — the amounts provided for in article L. 311-[13] of the code of entry and stay of foreigners and asylum are revalued every three years in the same proportion as the price developments in consumption observed over the period and rounded up to the superior unit. It is the same for the amounts referred to in article L. 311 - 15 of the code in respect of hiring for temporary or seasonal jobs. The triennial revaluation takes effect on 1 January of the year concerned.
III. ― article l. 8253-1 of the labour code has been changed: (1) the first sentence is supplemented by the words: "or the public institution called to succeed him."
(2) is the second sentence, the number: '500' is replaced by: "1,000".
IV. — the sixth sentence of the second paragraph of article L. 311 - 9 of the code of entry and stay of foreigners and asylum law reads: "all these training and benefits are provided free of charge and funded by the National Agency for the reception of foreigners and migration or the public institution called to succeed him."
V. — section 4 of chapter III of title III of part II of book first of the general tax code and article L. 5221-10 of the labour code are repealed.
VI. — the first paragraph of article L. 311 - 13 of the code of entry and stay of foreigners and asylum law is not applicable before 31 December 2011 to spouses and children of foreigners whose application for family reunification has been authorized prior to the publication of this Act and who has paid such fee provided for by the regulations in force.
VII. ― article L. 311 - 15 of the same code applies to applications for work permit submitted by the employer after the publication of this Act.


Article 156 more on this article...

The 1 ° of article l. 5423-9 of the labour code reads: '(1) asylum seekers who, following a decision of refusal has become final, apply for review to the Office french of protection of refugees and stateless persons, with the exception of humanitarian cases reported by the Office french of protection of refugees and stateless persons under the conditions laid down by regulation;'.


Article 157 more on this article...

A 'Guarantee of the exercise of the right of asylum' program is created within the mission "Immigration, asylum and integration" from fiscal 2010.



Overseas section 158 more on this article...

In the first paragraph of article L. 2572-62 and L. 2572-65 of the general code of territorial communities, year: '2008' is replaced by the year: "2011".


Article 159 more on this article...

I. ― after article 752-3-1 of the code of social security, it is inserted a 752-3-2 well written article: 'Art.L. 752-3 - 2.-I. ― in Guadeloupe, Guyana, Martinique, Réunion, Saint-Barthélemy and Saint-Martin, employers, exclusion of the public enterprises and public institutions referred to in article l. 2233-1 of the labour code, are exempt from the payment of contributions in their charge to the title of the social security legislation excluding those due in respect of accidents at work and occupational diseases under the conditions defined in this section.
"II. — the exemption applies:

"(1) to businesses, employers and bodies mentioned in the first paragraph of article l. 2211-1 of the labour code, ten employees at the most. If the number comes to exceed the threshold of 10 employees, the full benefit of the exemption is maintained within the limit of 10 employees previously occupied or, in case of departure, replaced. A decree the conditions under which the benefit of the exemption is granted where membership of a company passes below eleven employees;
"(2) to the companies, what that is their strength, building and public works, industry sector, catering, of press, audiovisual production, renewable energy, new technologies of information and communication and the call centres, fishing, marine crops, aquaculture, agriculture, including agricultural cooperatives and agricultural community interest companies and their unions." , as well as maritime co-operatives and their unions, tourism, the tourism and hospitality;
"(3) to ensure air transport companies:" (a) the link between France and Guadeloupe, French Guiana, Martinique, Réunion, Saint-Martin, Saint-Barthélemy, St. Pierre and Miquelon or Mayotte;
"(b) the link between these departments or communities;
"(c) domestic service of Guadeloupe, Guyana, Martinique, Réunion, Saint-Barthélemy, or St. Martin.
"Only are taken into account the staff of these competing exclusively to these services and affected companies in facilities located in one of these departments, St. Barts or St. Martin;
"(4) to the companies providing the service water of several points of Guadeloupe, Guyana, Martinique, Réunion, Saint-Barthélemy, or St. Martin, or the connection between the ports of these departments or communities or the connection between the ports of Reunion and Mayotte.
«III. — the amount of the exemption is calculated each calendar month, for each employee, based on such remuneration as defined in article L. 242 - 1.» When the hourly compensation is less than a threshold equal to the minimum wage of growth increased by 40%, the exemption amount is equal to the amount of contributions paid by the employer in respect of social insurance and family allowances. From this threshold, the amount of the exemption decreases linearly and becomes zero when the hourly pay is equal to 3, 8 times the minimum wage of growth.
"IV. — Notwithstanding the III, the exemption amount is equal to the amount of contributions paid by the employer in respect of social insurance and family allowances when hourly compensation is less than a threshold equal to the wage growth increased by 60%, then decreases linearly from that threshold, and becomes zero when the hourly pay is equal to 4. , 5 times the minimum wage of growth for companies located in Guadeloupe, Guyana, Martinique, or the meeting according to the following terms: "(1) employ less than 250 employees and have achieved a lower than EUR 50 million annual turnover;
"(2) have a main activity pertaining to one of the sectors of activity eligible for the tax reduction under article 199 undecies B of the general code of taxes or corresponding to one of the following activities: accounting, consulting firms, engineering or technical studies destined for companies, research and development and information and communication technologies;
"(3) be submitted right or on option to a real tax system;
"(4) with the exception of companies located in French Guiana, in the islands of les Saintes, Marie-Galante and the Désirade, exercise their principal activity in one of the following:" (a) tourism, environment or renewable energy for businesses located in Martinique and Guadeloupe;
"(b) tourism, agronutrition or renewable energy for businesses located at the meeting;
«(5) or: "(a) have signed with a university or a public research body an agreement, approved by the administrative authority, on one program research as part of a development project on one of these territories if research expenses, defined in the a to g of article 244 quarter II B of the general code of taxes, incurred in connection with this agreement represent at least 5% of the total expenses incurred by the company in the title of»» the preceding financial year;
«(b) have carried out operations under the benefit of the processing under customs control regime defined in articles 130 to 136 of Regulation (EEC) No. 2913 / 92 of the Council, of 12 October 1992, establishing the Community customs code, if the revenue from these operations represents at least a third of the turnover of exploitation in respect of the last financial year.»
«The conditions in the 1 ° and 2 ° appreciate at the end of each year.»
"V. ― for the purposes of this article, taken membership into account is one that is used by the company in each of the communities listed in the I, all institutions combined in case the company has several establishments in the same community. The workforce is appreciated in the conditions provided for by articles l 1111-2 and L. 1251-54 of the labour code.
"When in the same company or the same institution are carried out several activities, the exemption is applicable to the title of the activity performed by each of the employees.
"VI. — the benefit of the exemption under this section is subordinate to the fact, for the employer, to be updated with his declarative obligations or payment with respect to the collection agency. The payment term is considered to be filled therefore the employer has, on the one hand, subscribed and respects a clearance of remaining dues plan and, on the other hand, pays the current contributions on their normal due date.
"The exemptions provided for by this article may be combined with another exemption or part of employer social security contributions, with the exception of the expected standard deduction in section L. 241 - 18.
"VII. — the benefit of the exemption under this section, as well as all other relief and exemptions from contributions provided for by this code, is subordinated, to the company or the Business Manager, not made the subject of a criminal conviction has become res judicata either for tax evasion or for hidden work, haggling or illicit labor ready. , in application of articles l. 5224-2, 8224-1, l. 8224-3, l. 8224-4, l. 8224-5, l. 8224-6, l. 8234-1 and l. 8234-2 of the labour code.
"When a collection agency is notified, through the transmission of the minutes prepared by one of the agents of control referred to in article l. 8271-1 of the labour code, of the commission of one of the offences mentioned in the preceding paragraph, it suspends the implementation of the exemptions provided for by this section until the end of the judicial procedure.
"VIII. ― a decree in Council of State determines the modalities of application of this article."
II. ― article 752-3-1 of the code has been changed: (1) in paragraph 1, the words: "in the departments referred to in article L. 751 - 1" are replaced by the words: "A Miquelon ';
2 ° to 1 ° of the I, the references: "in article L. 131 - 2" and "section L. 421 - 2" are replaced respectively by the references: 'in the first paragraph of article l. 2211-1' and ' article l. 1111-2 and L. 1251-54;
(3) 2 and the first paragraph of 3 ° of the I and II and III, the reference: "L. 131 - 2" is replaced by the reference: ' L. 2211-1 ";
(4) in the second paragraph of 3 ° of the I, the words: "in one of these departments or community of Saint-Pierre and Miquelon' are replaced by the words:"to Saint-Pierre and Miquelon;
(5) paragraph 3 of the 3 ° of the I reads: "― Miquelon companies providing service water of several points of the islands of St. Pierre and Miquelon.";
(6) has the first sentence of the last paragraph of the I, the words: "in each of the departments or communities concerned" and "in the same Department" are replaced by the words: "to St. Pierre and Miquelon;
(7) in the fourth paragraph of the 3 ° of the I, the references: "L. 421 - 1 ' and ' L. 421 - 2" are replaced respectively by references: ' l. 1111-2 ' and ' L. 1251-54;
(8) the V reads: "V. — the benefit of the exemption under this section, as well as other concessions and exemptions from contributions provided for by this code, is subordinated, to the company or the Business Manager, not made the subject of a criminal conviction has become res judicata either for tax fraud, either for undeclared work haggling or illicit lending out of workers, in application of articles l. 5224-2, 8224-1, l. 8224-3, l. 8224-4, l. 8224-5, l. 8224-6, l. 8234-1 and l. 8234-2 of the labour code.

'When a collection agency is notified, through the transmission of the minutes prepared by one of the agents of control referred to in article l. 8271-1 of the labour code, of the commission of one of the offences mentioned in the preceding paragraph, it suspends the implementation of the exemptions provided for by this section until the end of the judicial procedure.';
(9) after the V a, inserted a ter V reads: "ter V. ― The benefit of the exemption under this section is subordinate to the fact, for the employer, to be updated with his declarative obligations or payment with respect to the collection agency. The payment term is considered to be filled therefore the employer has, on the one hand, subscribed and respects a clearance of remaining dues plan and, on the other hand, pays the current contributions on their normal due date. "III. — This section is applicable to the related to salaries and compensation due contributions as of April 1, 2009. Contributions likely to be a plan of reconciliation mentioned in VI of article 752-3-2 are those remaining due on the date of publication of this Act.


Section 160 more on this article...

The general tax code has been changed: (1) according to article 568, inserted a section 568 bis reads: 'art. 568. bis - by way of derogation to article 568, in the overseas departments, only can sell tobacco at retail people with the quality of traders, holders of a licence granted by the president of the general Council on behalf of the Department.
"This license can be granted for the retail of tobacco in a store of retail trade sales area superior to 200 square meters, excluding the areas reserved for the distribution of fuels, or in a store selling wholesale open to individuals.
"The issuance of this licence is subject to the payment, for the benefit of the Department of overseas concerned, of an annual fee, which is set by a decision of the general Council.
"The conditions for the application of this article, including the number of licenses that may be created in each Department, as well as the terms of cessation of activity, no later than January 1, 2011, points without license sales are defined by Decree."
(2) A section 574, the reference: "568" is replaced by the reference: "570".


Article 161 more on this article...

In the third and fourth paragraphs of the article 268 of the code of customs, the percentage 1: '100% ' is replaced by the percentage: "110%".



Research and teaching superior Article 162 more on this article...

3 of the I of article 24 of law No. 2004 - 1484 of 30 December 2004 of finance for 2005, year: '2008' is replaced by the year: "2011".


Article 163 more on this article...

A report will be prepared in order to determine the financial impact of the implementation of measures for the issue of conventions of course by the higher education institutions or schools in the following cases: — when a licensed student in the baccalaureate did an internship in a company, association, company or public establishment with industrial and commercial character, between the date of graduation and final enrollment in an institution of higher education provided that this registration takes place the same year;
— When a student who has just finished his studies in preparatory class realizes an internship in a company, association, public enterprise or public institution to an industrial and commercial nature, between the end of his schooling and his final entry in a University, provided that this registration takes place the same year.
— When a former student realises an internship in a company, association, public or industrial and commercial public establishment, within four months following the end of his schooling at a higher education institution.
This report should be submitted to Parliament no later than March 15, 2009.


Article 164 more on this article...

A report on the evolution of the budget for higher education financing and the role of doctors in the French economy is provided to Parliament before June 30, 2009.


Article 165 more on this article...

The second paragraph of article L. 831 - 3 of the education code reads: "the amount of the annual fee representing students participation in preventive medicine of higher education spending is fixed by order of the Minister of higher education, the Minister of health and the Minister responsible for the budget."



Social and pension plans Article 166 in more on this article...

According to article L. 711 - 1 of the code of social security, it is inserted an article L. 711-1-1 thus written: 'art. L. 711-1-1. -A from the year 2009, the special social security schemes referred to in article L. 711 - 1 and cash more than 20 000 contributors send to Parliament a forward-looking assessment of their commitments to retirement and their financial balances over thirty years minimum. They publish this information in an appendix to their annual report and are updated at regular intervals. "Relations with local authorities section 167 more on this article...

I. — the eleventh paragraph of article l. 2334-7 of the code of local authorities is supplemented by a well written sentence: "in 2009, the complement of warranty due to each municipality is its amount of 2008 decreased by 2%."
II. ― article l. 2334-9 of the code reads: 'art. L. 2334-9. -In 2009, when the population of a municipality defined by the second paragraph of article l. 2334-2, authenticated at January 1, 2009, is below 10% or more in 2008, staffing intended base to 1 ° of article l. 2334-7 returning to this joint is increased by an amount equal to 50% of the difference between the amount of the endowment of basic it has collected in 2008 and the amount of the Endowment that she should collect in 2009. "III. ― article l. 2334-2 of the same code is complemented by seven paragraphs thus written:"for municipalities that meet the five cumulative conditions mentioned in the six following paragraphs, the population to be taken into account in 2009 and in 2010 for the purposes of this section is used for the calculation of the overall staffing of operations in respect of the financial year 2008.
"Are covered by this Commons meets the following conditions:" (1) the population of the commune is the object of a decree amending of population applicable to January 1, 2008, modification of the decree applicable to January 1, 2006 or order amending applicable to January 1, 2007 population;
"(2) the population taken into account in the calculation of the endowments in 2008, with the title of the first paragraph of this article, is greater than authenticated at January 1, 2009;
"(3) the population, calculated under the conditions defined in the second paragraph of this article, was greater than or equal in 2008 to 10 000 inhabitants;
"(4) the municipality was eligible in 2008 for the staffing of urban solidarity and social cohesion, under the conditions provided for in article L. 2334-16;
«(5) the financial potential per capita, calculated in accordance with article l. 2334-4, was in 2008 25% lower than the average financial potential per capita at the regional level of the municipalities of 10,000 inhabitants and more.»
IV. - The fourth paragraph of article L. 2334-13 of the code is complemented by a well written sentence: "in 2009, this guarantee of progress is calculated so that total awards returning to the Commons overseas in respect of the overall staffing of out the amounts corresponding to the complement of guarantee provided for in the 4 ° of article l. operation. 2334-7. is at least as the set of resources for this endowment. "V. ― the second sentence of the fifth paragraph of article l. 3334-3 of the code reads:"these rates are at most equal, for basic staffing and security, respectively 70% and 50% of the rate of growth of all the resources of the overall staffing of operation. "VI. ― article 3334-6-1 of the code has been changed: (1) in the second paragraph, the words: ' double of the ' are replaced by the words:" to 1.5 times the ";
(2) the tenth preambular paragraph is deleted;
(3) in the twelfth preambular paragraph, the words: 'two previous paragraphs' are replaced by the words: "the previous paragraph", and the words: "these paragraphs" are replaced by the words: "this paragraph."
VII. — after the words: "each year, the end of the last sentence of the first paragraph of article l. 3334-7-1 of the code reads:"according to a rate set by the Committee of local finances at most equal to the rate of change in the overall staffing of operation in distribution."

VIII. – the second sentence of the last paragraph of article l. 4332-8 of the same code is supplemented by the words: ", after removal of the share devoted to regions overseas.
IX. ― the II of article L. 5211-29 of the code has been changed: (1) in paragraph 1, the words: "may not be less" are replaced by the words: "is at most equal."
(2) A the last sentence of the fourth paragraph, the words: 'at least' are deleted.
X. — the second and third paragraphs of the article L. 5211-30 of the same code I are replaced by six well written paragraphs: "as of January 1, 2009, the amount assigned to the category of urban communities is distributed so that the allocation to each of them is equal to the product of its population by the average endowment per capita in the category of urban communities. increased, if any, of a guarantee.
"In 2009, the average Endowment is set at €60 per capita.
"Urban communities had received, in respect of the same category, in 2008, an allocation of staffing of intercommunality have a warranty when the anticipated amount to 1 ° below is higher than the amount provided for the 2 °. It is in 2009 equal to the difference between: "(1) the amount of the endowment of intercommunality perceived by the urban community in 2008, indexed according to a rate set by the local finance, which may not exceed the rate of change for 2009 of fixed staffing article l. 2334-7;
"(2) the product of its population on January 1, 2009 by the average amount referred to in paragraph 3 of the present I. '" As of 2010, the amount of the total award per capita due to each urban community changes each year according to a rate set by the local Finance Committee within the limits of the rate of change of article l. 2334-7 flat staffing. «XI. — after the words: "each year, the end of the penultimate preambular paragraph II of article L. 5211-33 of the code reads:" according to a rate set by the Committee of local finances at most equal to the rate of change of flat staffing provided for in article L. 2334-7.»
XII. — after the word: 'common', the end of article L. 5334-17 of the code reads: ", referred to in the second paragraph of article l. 2334-2, a population equal to the difference of population between 2008 and 2009, reduced by 20% in 2009, 40% in 2010, 60% in 2011 and 80% in 2012. This increase is removed from 2013. She also ceases to apply, in advance, to a commune, in the first year where its population, authenticated by Decree, reaches or exceeds its 2008 level. ' Article 168 learn more on this article...

I. — the eighth paragraph of article 1614-8-1 of the code of local authorities is supplemented by a well written sentence: 'the share of compensation corresponding to the contribution for the operation of the services transferred is calculated excluding value added tax.'
II. ― General staffing of decentralisation to the regions included within the program 'Financial support to the regions' mission "Relations with local authorities" is reduced, as of January 1, 2009, to €82 774 323.


Article 169 more on this article...

The first sentence of the first paragraph and the third and last paragraphs of article l. 4332-5 of the code of local authorities, the words: "the penultimate year ' shall be replaced by the words: 'the previous year '.


Section 170 more on this article...

The IV of article 6 of the law of finances for 1987 (No. 86) - 1317 of December 30, 1986 is complemented by a well written paragraph: "in 2009, any reduction of this endowment compared to the amount of the previous year is modulated in such a way that support a reduction equal to half of the average decrease in the amount of compensation , compared to 2008, the Commons whose potential financial per capita, calculated in accordance with articles l. 2334-2 and l. 2334-4 of the general code of territorial communities, in respect of the previous year, is less than 95% of the financial potential of average per capita of all the municipalities of the same demographic group, within the meaning of article l. 2334-3 of the same code, in respect of the same year , and whose compensation staffing represents more than 5% of overall staffing operation that they received the previous year. ' Article 171 learn more on this article...

The general code for local territorialesest as amended: (1) the fourth paragraph of article l. 2334-1 is completed by a well written sentence: 'for 2009, and exempted, she moved at least to EUR 70 million.';
(2) the second paragraph of article l. 2334-18-1 is completed by a well written sentence: "A derogation, this provision does not apply in 2009.";
(3) article l. 2334-18-2 has been changed: has) at the beginning of the last sentence of the fourth paragraph, the words: 'for the years 2008 and 2009"are replaced by the words:"in 2008;
(b) a well written paragraph is added: "in 2009, eligible municipalities on the basis of article L. 2334-16 receive an endowment equal to that seen in 2008, increased where appropriate by the increase provided for in article l. 2334-18-4. For the communes located in the first half of the Commons of the category of the municipalities of 10,000 and more, categorized according to the index of resources and loads defined in article L. 2334-17, staffing is equal to that seen in 2008, increased by 2% and increased as appropriate by the increase provided for in article l. 2334-18-4. The municipalities which were not eligible for staffing in 2008 but become in 2009 have an allocation determined under this section. » ;
(4) after article l. 2334-18-3, he inserted a well written article l. 2334-18-4: 'Art.L. 2334 18-4.-in 2009, the increase in staffing, after allocation of the calculated powers in application of articles L. 2334-16 to l. 2334-18-2, has: "(1) to one hundred fifty first municipalities with 10,000 inhabitants and more, ranked based on the synthetic index of resources and loads defined in article L. 2334-17;
"(2) to the first twenty communes with a population between 5,000 and value is 9999 inhabitants, ranked based on the synthetic index of resources and loads defined in article L. 2334-18.
"The increase in staffing, after allocation of the duties calculated in accordance with articles L. 2334-16 to l. 2334-18-2, is distributed among two demographic categories in proportion to their population in the total of common beneficiaries.
"The increase accruing to each common beneficiary share is equal to the product of its population by the value of the index which is attributed to him. This product is weighted by a coefficient ranging uniformly 2 to 1 in ascending order of rank of ranking of the Commons who benefit from. ' Article 172 learn more on this article...

I. ― Chapter IV of title III of Book III of part II of the code of local authorities is supplemented by a well written section 6: "Section 6" urban Endowment "Art.L." " 2334-41.-There shall be established a budget titled staffing of urban development.
"Can benefit from this endowment Commons eligible for staffing of urban solidarity and social cohesion laid down in article L. 2334-15 who are among the one hundred first in a ranking of these communes established each year according to criteria drawn including the proportion of population residing in areas included in the priority policy of the city areas. the average tax income of the inhabitants of these neighbourhoods and the financial potential.
"When responsibility for urban policy has been transferred by one eligible town to a public establishment for intercommunal cooperation, can benefit, on the decision of the representative of the State Department, the staffing of urban development on behalf of this town.
"The staffing of urban development appropriations are divided between departments taking into account the number of eligible municipalities in each Department and their classification according to the criteria provided for in the second paragraph.
"For the use of these credits, the representative of the State in the Department concludes an agreement with the municipality or the public establishment of intermunicipal cooperation. These credits are awarded for projects of investment or actions in the economic and social field. The grant awarded must not have the effect to take over all or part of the common staff costs. The representative of the State in the Department stop the powers of allocations on the basis of priorities set each year by the Prime Minister on the advice of the national Council of cities.
"The population to take into account for the purposes of this section is defined in article l. 2334-2.
"The enforcement of the present article are fixed by Decree in Council of State."

II. — the amount of the Endowment created by the I is set at EUR 50 million in 2009.


Article 173 more on this article...

I. ― after article l. 2335-2 of the code of local authorities, there is inserted an article so drafted 2335-2-1: 'Art.L. 2335-2-1.-There shall be established a fund to support communities affected by the territorial redeployment of the armed forces.
"The distribution of the appropriations of the funds takes into account the development of the resources of the municipalities affected by the territorial army redeployment plan. It is fixed by joint order of the Minister of the Interior and the Minister in charge of the budget.
"By way of derogation to articles l. 2224-1 and l. 2224-2, grants to the Fund can be transferred, in whole or part, municipal utilities to commercial or industrial character to compensate for the effects on their exploitation of the territorial redeployment armies."
II. — the amount of the Fund created by the I is set at EUR 5 million in 2009.


Section 174 more on this article...

I. ― the code of local authorities has been changed: (1) article L. 2334-13 has been changed: has) at the end of the third paragraph, the words: "and the staffing of rural solidarity" are replaced by the words: ", rural solidarity endowment and the National Endowment of Equalization;
(b) after paragraph 3, he inserted a well written paragraph: "for Commons overseas quota is calculated by applying to the amount of the endowment of development the report, increased by 33%, existing, according to the last population census, among the population of the municipalities of the departments overseas, New Caledonia, French Polynesia, of the local Government of St. Pierre and Miquelon the territorial constituencies of Wallis and Futuna and the departmental community of Mayotte and France and the overseas departments, municipalities of New Caledonia, French Polynesia, the territorial community of St. Pierre and Miquelon, territorial constituencies of Wallis and Futuna and the departmental community of Mayotte. It is broken down in two sous-enveloppes: a quota corresponding to the application of the demographic ratio mentioned in this paragraph to the staffing of urban solidarity and social cohesion and to the staffing of rural solidarity, and a quota corresponding to the application of this ratio of population to the national equalization staffing. It is distributed under the conditions laid down by Decree in Council of State. » ;
(2) the second sentence from the II of article l. 2334-14-1 reads: 'this ratio is calculated by applying to the amount of the national allocation of equalization the demographic ratio mentioned in the fourth paragraph of article L. 2334-13.';
(3) after article l. 2571-2, inserted an article 2571-3 thus: 'art. L. 2571-3. -For the application of the fourth and fifth paragraphs of article L. 2334-13, the share of development staffing for the municipalities of St. Pierre and Miquelon is calculated by application to the existing report management staff, according to the last population census, among the population of the municipalities of St. Pierre and Miquelon and the total national population. The quantum of the population of the municipalities of St. Pierre and Miquelon, resulting from the last population census, is increased by 33%. The amount accruing to each commune of Miquelon, calculated under the conditions laid down by Decree in Council of State, is then increased for the commune of Saint-Pierre of €445 000 and that of Miquelon-Langlade of €100,000. This surcharge is charged on the amount of quota, expected in the fourth paragraph of article L. 2334-13, corresponding to the application of the ratio of population, scheduled in the same paragraph, the staffing of urban solidarity and social cohesion and the staffing of rural solidarity. » ;
(4) to the article L. 2573-52, the word I: "four" is replaced by: 'five', and III of the same article, the words: 'third and fourth' are replaced by the words: 'fourth and fifth '.
II. — the I of article 116 of the law No. 2007-1822 from 24 December 2007 to finance for 2008 is repealed.


Article 175 more on this article...

General code of local authorities is thus modified: (1) the fourth paragraph of article l. 3334-4 is replaced by two paragraphs thus written: "the overseas departments, departmental community of Mayotte, the local authority of St. Pierre and Miquelon and the community of Saint-Martin have a share of staffing of equalization, consisting of a share of urban equalization staffing and a share of the minimum functioning staffing.
"As of 2009, share of the endowment of urban equalization paid to each department or community overseas at least equal to that seen the previous year. Similarly, the share of the minimum operating Endowment for each department or community overseas, which fulfils the conditions, is at least equal to that seen the previous year. » ;
(2) article l. 3443-1 is supplemented by the words: ", subject to the provisions of the fifth paragraph of article l. 3334-4.


Article 176 more on this article...

I. ― has article l. 3321-2 of the code of local authorities, after the words: "to the minimum insertion income", are inserted the words: ", the income of active solidarity.
II. ― in IV of article l. 3334-16-2 of the code, the words: "and premiums referred to in article L. 262 - 11 of the code of social action and families ' are replaced by the words:", premiums referred to in article L. 262 - 11 of the code of social action and families as well as contracts and income benefits of active solidarity in the context of the experiments conducted on the basis of article 142 of the law No. 2006-1666 of the. "21 December 2006 2007 finance and 18 to 23 of law No. 2007 - 1223 of August 21, 2007, in favor of labor, employment and purchasing power."



Health Article 177 more on this article...

I. — the fourth to last paragraphs of article l. 1123-8 of the code of public health are deleted.
II. ― articles L. 5124-12, 5124-17-1 and l. 5124-17-2 of the same code are repealed.
III. in the first paragraph of article L. 5121-16 of the same code, after the words: "this authorization", are inserted the words: "or any request for authorization or renewal of authorisation of parallel import issued under the conditions laid down in the Decree provided for the 12 ° of article L. 5124-18".
IV. article L. 5121-17 of the same code ― has been changed: (1) the first paragraph reads: "drugs and beneficiary products to a marketing authorisation in the market issued by the French health products safety agency or by the European Community, or beneficiaries of an authorisation of parallel import issued under the conditions laid down in the Decree provided to 12 ° of article L. 5124-18 are subject to an annual tax levied by the French Agency of sanitary safety of health products to its advantage and to the committees referred to in article l. 1123-1. A fraction of this tax, equal to 11, 4% of the perceived product each year, is donated, after recovery, these committees according to procedures determined by order of the Minister responsible for health. » ;
(2) the first sentence of the second paragraph reads: "the annual fee provided for in the previous paragraph is fixed by Decree in the limit of €26 000 by specialty pharmaceutical and produced with permission of placing on the market or authorization of parallel importation mentioned in the first paragraph."
V. ― article 5211-5-2 of the code has been changed: (1) the first sentence of the first paragraph reads: "medical devices as defined in article l. 5211-1, put on the french market, are subject to an annual tax levied by the French Agency of safety of health products to its advantage and to the committees referred to in article L. 1123-1."
(2) the second paragraph reads: "this tax rate is set to 0, 25% of the turnover annual duty-free. The tax is not payable when sales have not reached during the previous calendar year, an amount €763 000 tax-free. A fraction of this tax, equal to 2, 1% of the perceived product annually, is paid, after recovery, to the committees referred to in article l. 1123-1 according to procedures determined by order of the Minister of health. "VI. ― after article l. 5211-3 of the same code, it is inserted an article so drafted 5211-3-1:

"Art.L 5211-3-1.-medical device manufacturers or their agents, as well as any physical or legal person who engages in the manufacturing, distribution, import or export, even as a secondary activity of medical devices, identify themselves with the French Agency for health safety health products indicating devices objects of their activity."
VII. ― 2 ° of article l. 5211-6 of the same code States: "(2) the terms of the declaration provided for in article l. 5211-3-1;
VIII. ― article l. 5221-7 of the same code reads: "Art.L. 5221-7.-medical diagnostic devices in-vitro defined in article l. 5221-1 are subject to an annual tax levied by the French Agency of safety of health products to its advantage and to the committees referred to in article l. 1123-1, according to the modalities provided for in article l. 5211-5-2. "IX. ― has article l. 5122-3 and in the first paragraph of article l. 5123-2 of the same code, the reference:" l. 5124-17-1 "is replaced by the reference:" L. 5121-17.
X. ― has article l. 5422-2 of the same code, references: "to articles l. 5121-8, l. 5121-9-1, l. 5124-17-1" are replaced by the words: «in article l. 5121-8 and l. 5121-9-1 or the authorization of parallel importation referred to in article L. 5121-17»
XI. in the first paragraph of article L. 162-16-5 of the social security code, the words: "authorization referred to in article l. 5124-17-1" are replaced by the words: "authorization of parallel importation referred to in article L. 5121-17.
XII. — to the first sentence of the first paragraph of article L. 162 - 17 of the same code, the reference: "l. 5124-17-1" is replaced by the reference: "L. 5121-17.
XIII. in the third paragraph of article 23 of the law No. 2005 - 1720 of 30 December 2005 amending finance for 2005, the words: 'half' are replaced by the rate: "39%".
XIV. — This section comes into force on January 1, 2009. Regarding the annual fees, it applies to taxes due to the title of 2008 and due in 2009, as well as to the taxes of the next years.


Section 178 more on this article...

After article l. 1415-6 of the code of public health, it is inserted an article l. 1415-7 thus written: 'art. L. 1415-7. -The national cancer Institute can initiate calls to project research for a period of five years. "Security section 179 more on this article...

The costs of transfers and judicial extractions carried out by the national police or the national gendarmerie, including the costs of personnel assigned to these tasks, are a report including transmitted encrypted evaluation to the commissions of the two assemblies. This report also includes the review of the terms of a gradual transfer of this responsibility to the Department of justice.



Solidarity, inclusion and equal opportunities Article 180 in more on this article...

The second paragraph of article L. 314 - 4 of the code of social action and families is complemented by a well written sentence: "has this effect, a fixed interministerial order, annually, rates ceilings or the rules of calculating those rates ceilings for the various categories of social and medico-social establishments referred to in the first paragraph, as well as the rules to bring prices to the level of the tariff ceilings."


Article 181 more on this article...

The social security code is thus modified: (1) article L. 523 - 1 is completed by a well written paragraph: 'the allocation of family support is open of right to the allocation of single parent recipients who assume the load effective and permanent one or several children, filling one of the previously mentioned conditions.';
(2) A count from 1 June 2009 and no later than January 1, 2011, for the French overseas departments and communities of Saint-Barthélemy, Saint-Martin and St. Pierre and Miquelon, article L. 523 - 1 as the result of the (1) of this section, the words: "of the single parent allowance" are replaced by the words: "the income of active solidarity referred to in article L. 262 - 9 of the code of social action and families» whose resources do not exceed the lump sum premium mentioned in the same article,";
(3) has the first sentence of the first paragraph of article L. 552 - 1, after the words: "single parent allowance,", are inserted the words: "of the family support allowance under the conditions laid down in the fifth paragraph of article L. 523 - 1, ';
(4) after article L. 524 - 7, it is inserted an article L. 524 - 8 thus written: "Art.L. 524-8.-any undue payment allocation or the flat-rate premium referred to in article L. 524 - 5 may, subject that the recipient does not contest the undueness, be recovered by deduction from the amount of the benefits - or lump sum due premiums or repayment of the debt according to the terms laid down in the first and third paragraphs of article L. 262 41 of the code of social action and families as well as the 2 ° of article L. 262 - 22 of the same code.
"The claim of the organization can be reduced or remitted in the case of precariousness of the situation of the debtor, except in case of fraud or false statements."


Article 182 more on this article...

I. ― after article 821-7-2 of the code of social security, it is inserted an article so drafted L. 821-7-3: 'Art.L. 821 7-3.-recognition of the quality of disabled worker referred to in article l. 5213-2 of the labour code is proceedings on the occasion of the statement of any request for award or renewal of the allowance for disabled adults. "II. ― article l. 5213-2 of the labour code reads:"Art.L. 5213-2.-the quality of disabled worker is recognized by the commission of the rights and the autonomy of people with disabilities referred to in section L. 241 - 5 of the code of social action and families. This recognition comes a guidance to an establishment or work assistance service, to the labour market or to a rehabilitation centre. Orientation at an establishment or service work assistance, to the labour market or to a rehabilitation centre is recognition of the quality of disabled worker. "III. the 2 ° of article L. 821 ― - 2 of the social security code is repealed. 3 ° is 2 °.
IV. — after article L. 821 - 3 of the code of social security, he inserted a well written article 821-3-1: 'Art.L. 821 3-1.-the amount of the allowance for disabled adults is fixed by Decree.
"The annual coefficient of revalorisation of the allocation is at least equal to the projected evolution prizes to be expected off tobacco consumption in the economic, social and financial report annexed to the finance bill for the year in question.
"This minimum of revaluation is readjusted if the prices off tobacco consumption trend, mentioned in the economic, social and financial report annexed to the finance law for the next year, is different from that which had been originally scheduled."
"The minimum of revaluation mentioned in the second paragraph may be provided through several revisions of the amount of the allowance in the year."


Article 183 more on this article...

I. ― after 12 ° of the I of article 128 of the law No. 2005 - 1720 of 30 December 2005 amending finance for 2005, it is inserted a 13 ° reads: "(13) policy of equality between women and men."
II. — section 132 of the law of finances for 2000 (No. 99) - 1172 on December 30, 1999 is repealed.



Sport, youth and life Association Article 184 in more on this article...

In the last paragraph I of article 53 of the law No. 2005 - 1719 of December 30, 2005 of finance for 2006, the words: 'to local authorities or to their public institutions' are deleted.


Article 185 more on this article...

I. ― Chapter II of title II of book II of the code of the sport has been changed: (1) article L. 222 - 2 has been changed: has) on the 3rd of the II, the words: "to double the ceiling laid down by the Decree pursuant to section L. 241 - 3 of the code of social security" are replaced by the words and the sentence: "in an amount fixed by Decree in view of the average level of remuneration in the sport. This amount may not be less than twice nor be higher than eight times the ceiling set by the order made pursuant to section L. 241 - 3 of the code of social security. » ;
(b) the III reads: 'III. ― In the absence of a collective agreement, to a sport, containing all the provisions referred to in 2 of II, a decree determines the share of compensation provided for in the 1 ° of the II. » ;
(c) it is added a well drafted IV: "IV. ― These provisions apply to payments made until June 30, 2012. » ;
(2) after article L. 222 - 2, are inserted two articles 222-2-1 and L. 222-2-2 thus:

«Art.L 222-2-1. - the provisions of the collective agreements in force providing for a lower threshold than the amount fixed by the Decree mentioned at 3 ° of II of article L. 222 - 2 cease to have effect as of July 1, 2010.»
"Art.L 222-2-2.-for the purposes of article L. 131 - 7 of the code of social security, the Central Agency for social security bodies shall transmit each year to the competent administrative authority the data rendered anonymous, relating to the amount of the remuneration of each professional sports given by the companies referred to in articles L. 122 - 2 and L. 122 - 12 of this code, specifying the discipline practiced by this sport."
"The enforcement of the present article are fixed by regulation."
II. — prior to the month of October 2011, the Government reports to Parliament a report on the efficiency of the contribution of the Ministry of sport to the compensation from the Central Agency of social security agencies, of the loss of income exemptions implemented, in application of article L. 222 - 2 of the code of sport, on the compensation paid to an athlete by a sports company in respect of the marketing of the collective of its team image.


Article 186 more on this article...

I. ― article 41 of the law on the Finance Act 1962 (Act No. 61-1396 of December 21, 1961) is repealed.
II. — every year, before 1 November, the Government transmits to Parliament, by Department, the summary of awarded credits, in the previous year, associations governed by the Act of 1 July 1901 on the contract of association.
This report presents the strategic directions of the national policy for the voluntary sector.
By Department, it includes a list of grants to associations governed by the abovementioned Act of 1 July 1901. He says, at the same time as the amount paid, the fiscal program on which she is charged, the purpose of the grant and the assessment of the action financed when the grant is being a multi-year contract objectives.
It includes tax expenditures related to the mentioned associations as they are mentioned in annex "Assessment of the ways and means" (volume 2) attached to the Finance Act of the year.



Work and employment Article 187 in more on this article...

I. ― it is instituted in 2009, for the benefit of the national Centre for the development of the structures of farms, a contribution of 50 million euros to the load of the management association of the Fund for the employability of people with disabilities, based on the resources of the Development Fund for the professional integration of the disabled, mentioned in article L. 5214-1 of the labour code with a view to the financing of compensation of disabled trainees in vocational training.
This contribution is paid in two semi-annual maturities, the first before June 1, 2009, and the second before 1 December 2009. Recovery, litigation, guarantees and sanctions related to this contribution are governed by the relevant rules on the payroll tax.
II. ― to 3 ° of article l. 6222-2 of the code of the work, the words: 'and the maximum age set by Decree, cannot be more than thirty years' are deleted.


Section 188 more on this article...

I. ― Subdivision 2 of section 1 of chapter III of title II of book IV of the fifth part of the labour code is repealed effective January 1, 2009.
II. ― recipients benefiting from the allowance provided for in article l. 5423-7 of the labour code on the date mentioned in the I, continue to see until the expiry of their rights. The costs associated with maintaining the benefit of this allowance remain charged to the Fund referred to in article L. 5423-24 of the code.


Article 189 more on this article...

The Government reports to Parliament before June 15, 2009, assessing the effectiveness of the relief General and targeted social security contributions under the employment policy.
This report particularly attaches to expose: has) the balance sheet and the cost of these devices since their implementation;
(b) the possible methods to reduce the burden on public finances;
(c) alternative devices to support employment and businesses.



City and housing Article 190 in more on this article...

Article 12 of law No. 96-987 of 14 November 1996 on the implementation of the Covenant of stimulus for the city is as amended: (1) the first paragraph of the I is supplemented by a well written sentence: "from January 1, 2009, the exemption amount decreases linearly when hourly pay is higher than the wage growth increased by 40% and becomes zero when the hourly pay is equal to 2. 4 times the minimum wage of growth from January 1, 2009 to December 31, 2009 inclusive, 2, 2 times the minimum wage of growth from 1 January 2010 to 31 December 2010 and twice the minimum wage of growth from January 1, 2011. » ;
(2) in the first paragraph of the IIA, the date: 'January 1, 2009' is replaced by: "31 December 2011";
(3) at the V d, the words: "and to the second and third paragraphs of the III" are deleted.


Article 191 more on this article...

I. ― articles L. 351 - 3 of the code of construction and housing and L. 542 - 5 of the social security code are supplemented by a well written paragraph: "― the constant term of the personal participation of the household."
II. — after the seventh paragraph of article L. 831 - 4 of the code of social security, he inserted a well written paragraph: "― the constant term of the personal participation of the household."
III. ― I and II shall apply from 1 January 2010.


Section 192 more on this article...

General attached to the Bill to finance of the year, the Government submits a report summarizing, for the fiscal year running and the following year, the contribution of the participation of employers in the construction effort to finance the national programme of urban renewal and the national agency of the habitat, indicating the detailed breakdown of these appropriations.
This General Annex is deposited on the office of the parliamentary and distributed at meetings five clear days prior to the examination by the National Assembly in first reading, the balance of the draft Finance Act of the year article.



Control and operating air Article 193 in more on this article...

The Government reports to Parliament, before the filing of the draft finance law for 2010, studying the statutory Outlook of the Directorate-General of civil aviation, in a context of increased European cooperation, including air navigation. The report says the impact of such a development on the State budget.



Management of real estate of the State Article 194 more on this article...

After the word: "set", the end of the last paragraph of article 50 of law No. 2003-721 of August 1, 2003 for the economic initiative reads: "at the disposal of the Agency, directly or through a public entity appropriate Portage real estate, under conditions laid down by the Minister responsible for the area or, if there is one, by the Board of Directors of the entity in question."


Article 195 more on this article...

Article 47 of law No. 2005 - 1719 of December 30, 2005 of finance for 2006 is complemented by a well written paragraph: "products from the sale of real estate of the State are assigned to its height of a minimum of 15% debt. The contribution to the debt of the State applies to products from sales of State-owned buildings put at the disposal of the Ministry of defence until December 31, 2014, to products from sales of State-owned real estate located abroad and, until December 31, 2009, to products from sales of State-owned buildings available to the services of the Ministry of ecology energy, sustainable development and development of the territory. "Advances in audiovisual section 196 more on this article...

In the last paragraph of the 3 ° of article 1605 bis of the general code of taxes, the words: "year 2008" are replaced by the words: "the years 2008 and 2009.


Section 197 more on this article...

The Government reports to Parliament before June 30, 2009, analyzing the advantages and disadvantages of maintaining the provisions of the statement codificatrice No. 05-029-A8 of general management of the public accounts, July 6, 2005.


Article 198 more on this article...

The Government reports to Parliament, by June 30, 2009, analyzing the evolution of plate fees, collection and cash of television license since 2004.



States legislative schedules State A (Art. 70 of the Act) ways and means i. ― GENERAL BUDGET (in thousands of euros) title of the RECIPE assessment line number

for 2009 1.
11 tax revenue. Income tax 59 355 000 1101 59 355 000 12 income tax. Other direct taxes levied by way of issuance of roles 6 450 000 1201 other direct taxes levied by way of issuance of role 6 450 000 13. Corporate tax 60 094 000 1301 tax on 60 094 000 14 companies. Other direct taxes and related taxes 14 089 000 1401 deductions at source on certain non-commercial profits and tax income 560 000 1402 deductions at source and levies on capital income and levy on the anonymous good 4 950 000 1404 taxes owed by corporations in respect of certain distributed profit (Law No. 65-566 of 12 July 1965 art. (3) 0 1405 picking outstanding 25% on distributions of profits 0 1406 tax of solidarity on fortune 3 800 000 1407 tax on the premises of offices, commercial premises and storage 35 000 1408 levies on insurance companies 71 000 1410 minimum contribution of business tax 2 600 000 1411 contributions in respect of the participation of employers in the effort to build 17 000 1412 tax of employer participation in the financing of training professional continuous 18 000 1413 tax flat on precious metals, jewellery, objects of art and antiquity 41 000 1415 Contribution of financial institutions 0 1416 tax on commercial property 635 000 1421 contribution collection national of 950 000 1499 miscellaneous income 412 000 15 business tax equalization. Domestic tax on oil products 15 251 163 1501 domestic tax on oil products 15 251 163 16. The 186 312 000 1601 value-added tax tax on value added 186 312 000 17. Registration, stamp, other contributions and indirect taxes 19 797 000 1701 Mutations for consideration of claims, annuities, price of offices 400 000 1702 Mutations for consideration of business 250 000 1703 Mutations by onerous title to personal property 0 1704 Mutations for valuable consideration of real property and real property rights 400 000 1705 Mutations at no charge inter vivos (donation) 771 000 1706 Mutations for free by death 7 050 000 1711 other conventions and civil acts 380 000 1713 advertisement fee land 321 000 1714 special on the insurance agreements 2 890 000 1715 additional fee for the right to lease 0 1716 miscellaneous income and penalties 135 000 1721 unique Timbre 160 000 1722 1723 0 acts company vehicles tax and tax written subject to the stamp of dimension 0 1751 import duties 1 899 000 1753 other taxes domestic 219 000 1754 other rights and 1 000 1755 miscellaneous fines and forfeitures
50 000 1756 general tax on polluting activities 243 000 1757 contribution to production on sugars 44 000 1768 special on some 174 000 1769 road vehicles tax other rights and revenue to various titles 6 000 1773 tax on meat purchases 0 1774 special tax on TV advertising 104 000 1776 charges sanitary slaughter and cutting 57 000 1777 tax on some 30 000 1780 aviation tax advertising expenses civil
67 000 1781 tax on nuclear facilities of basic 367 000 1782 Taxes on resorts and private radio links 13 000 1785 products of the games operated by the French of the Games 1 933 000 1786 levies on the product of the games in the casinos 960 000 1787 levy on the gross product of betting 716 000 1799 157 000 2 other taxes. Non-tax revenue 21. Dividends and similar revenues 8 751 000 2110 income from investments of the State in financial companies 2 439 000 2111 Contribution of the Caisse des dépôts and consignment office representative of the corporate tax 400 000 2116 products of the participation of the State in non-financial businesses and profits of non-financial public institutions 5 912 000 2199 other dividends and 0 22 similar recipes. Products of the area of the State 1 388 000 2201 income in the public domain no 249 000 2202 other military returned 72 000 2203 income of 16 000 2204 private public charges of use of radio frequencies 280 000 2209 payment by administrations of their budget rents 675 000 2211 proceeds from the disposal of items of real estate of the State 60 000 2212 other products of asset disposals 1 000 2299 other income of the area 35 000 23. Proceeds from the sale of goods and services 5 209 000 2301 refund by the communities European plate and fees for collection of taxes and fees levied for the benefit of his budget 486 000 2302 plate and costs of tax collection on the role established for the benefit of local authorities 3 868 000 2303 other plate and fees collection 539 000 2304 Remuneration for the services provided by the services of the Public Treasury to the title of the collection of saving 90 000 2305 proceeds from the sale of various goods 1 000 2306 proceeds from the sale of services 220 000 2399 other miscellaneous income 5 000 24. Repayments and interest on loans, advances and other financial assets 989 000 2401 interest on loans to the banks and to foreign States 699 000 2402 interest on loans from the Fund for economic and social development 1 000 2403 interests of advances to various State services or agencies Manager Utilities 30 000 2409 interests of other loans and advances 24 000 2411 repayable conditionally granted to civil aviation 199 000 2412 other repayable 7 000 2413 repayment in respect of claims secured by the State 6 000 conditionally 2499 other repayments of advances, loans and of other fixed assets 23 000 25. Fines, sanctions, penalties and expenses of proceedings 2 134 000 2501 products of fines flat of the traffic police 700 000 2502 products of fines imposed by the competition authorities 20 000 2503 products of fines imposed by the other independent administrative authorities 242 000 2504 collections continued at the initiative of the judicial Treasury 25 000 agency 2505 product of other fines and pecuniary convictions 956 000 2510 costs 170 000 2511 costs pursuit of Justice and 12 000 2512 3 000 2513 moratory interest instance

6 000 26 penalties. Various 4 206 442 2601 Natixis payouts 0 2602 outpayments of the French company of insurance for trade 1 500 000 2603 withdrawals on savings funds managed by the Caisse des dépôts and 0 2604 various consignments products the guarantee of the State 13 000 compensation 2611 of diplomatic and consular chancelleries 116 000 2612 royalties and various products for control and management 18 000 2613 collection on wages costs the Conservatives of mortgages 580 000 2614 withdrawals under the 105 000 2615 savings directive Commissions and expenses of cash received by the State under its sovereign activity 4 000 2616 registration fees 8 000 2617 recovery of compensation paid by the State in respect of rental evictions 6 000 2618 reimbursement of tuition fees and accessories 5 000 2620 recovery of indus 40 000 2621 recoveries after admission 250 000 2622 various write-off payments of communities European 60 000 2623 payout of funds on expenditures of the departments is resulting in recovery of 60 000 2624 interest credits (excluding financial assets) 44 000 2625 miscellaneous income 4 000 2626 reimbursement of certain exemptions from property tax on non built-up properties (art. 109 of the finance law for 1992) 5 000 2627 paid on debt recovery and revenue related 0 2697 accidental 1 overseas 150 000 2698 various 30 000 2699 other products various 208 442 3. Levies on revenues of State 31. Levies on the revenues of the State for the benefit of local authorities 52 249 228 3101 levy on the revenues of the State in respect of the overall staffing of operation 40 846 531 3102 levy on the revenues of the State of the product to block fines of the traffic and police speed cameras 600 000 3103 levy on the revenues of the State in respect of the special allocation for the accommodation of teachers 37 500 3104 Endowment compensation loss of bases of business tax and royalty of mining municipalities and their groupings of 164 000 3105 levy on the revenues of the State in respect of the staffing of professional taxes 638 057 3106 levy on the revenues of the State for the benefit of the compensation fund for the the value added tax 5 855 000 3107 levy on the revenues of the State in respect of compensation concerning exemptions to the local tax 1 908 622 3108 elected local staffing 64 618 3109 levy on the revenues of the State for the benefit of the territorial community of Corsica and the departments of Corsica 43 697 3110 Compensation for the removal of the part salary of business tax 75 195 3111 Fund departmental mobilization for the insertion of 500 000 3112 departmental staffing to equipment of schools 326 317 3113 regional staffing of school equipment 661 186 3114 Compensation exemption in respect of the reduction the fraction of revenues taken into account in the basics of business tax for holders of non-commercial profits 299 on the farm non-bati (excluding Corsica) 842 3115 exemption from property tax Compensation 216 009 3117 solidarity fund of territorial communities affected by natural disasters 10 000 3118 staffing comprehensive construction and 2 654 32 school equipment. Levies on the revenues of the State for the benefit of the European communities of 18 900 000 3201 levy on the revenues of the State for the benefit of the budget of the European communities of 18 900 000 4. Fund review contest contest funds 3 316 057 summary of revenues of the BUDGET GENERAL 1. Tax revenue 361 348 163 11 tax the income of 59 355 000 12 other direct taxes imposed by inland show roles 6 450 000 13 tax on corporations 60 094 000 14 other direct taxes and related taxes 14 089 000 15 tax on oil products 15 251 163 16 186 312 000 17 record added value tax stamp, other contributions and 19 797 000 2 indirect taxes. Non-tax revenue 22 677 442 21 dividends and similar revenues 8 751 000 22 products in the domain of the State 1 388 000 23 proceeds from the sale of goods and services 5 209 000 24 repayments and interest of loans, advances and other financial assets 989 000 25 fines, sanctions, penalties and costs of prosecution 2 134 000 26 miscellaneous 4 206 442 Total gross receipts (1 + 2) 384 025 605 3. Levies on the revenue of the State 71 149 228 31 samples on the revenues of the State for the benefit of local authorities 52 249 228 32 samples on the revenues of the State for the benefit of the European communities 18 900 000 Total revenue, net of taxes (1 + 2 ― 3) 312 876 377 4. Fund contest 3 316 057 assessment of the 3 316 057 II contest funds. ― BUDGETS ANNEXES (in euros) line number DESIGNATION of revenue assessment for 2009 control and operating air 7000 sales of manufactured products, provision of services, goods 41 000 7001 route charges 1 132 700 000 7002 charges for Terminal services of air traffic for the city of 234 900 000 7003 charges for Terminal services of air traffic for the other overseas 39 900 000 7004 9 880 000 7005 royalties of monitoring and certification services
29 145 000 7007 recipes on sale 10 000 7008 other 3 069 000 7010 route charges operating revenue. Supervisory authority 5 100 000 7011 charges for Terminal air traffic services. Supervisory authority 1 000 000 7100 change in inventories (stored production) 0 7200 capitalised Production 0 7400 7500 0 operating grants other management products current 0 7501 tax of civil aviation 308 655 443 7600 financial products 568 086 7780 exceptional products 23 500 000 7800 times on depreciation and provisions 1 600 000 7900 other recipe 0 9300 decrease in stocks found in the end management 0 9700 product gross of the 116 816 000 9900 other loans capital revenue 0 Total revenue 1 906 884 529 contest 19 260 918 Official Publications and funds administrative information 7000 sales of manufactured products, provision of services, goods 193 980 830 7100 change in inventories (stored production) 0

7200 7400 0 0 7500 other operating grants capitalised production product management 0 7600 financial products 0 7780 exceptional products 2 500 000 7800 times on depreciation and provisions 0 7900 other recipe 0 9300 decrease in stocks found in the end management 0 9700 gross loans 9900 0 other 0 Total revenue 196 480 830 contest 0 III funds capital revenue. ― ACCOUNTS of assignment special (in euros) line number DESIGNATION of revenue assessment for 2009 control and sanction violations of the highway code 212 050 000 01 fines levied through the automated enforcement system 212 050 000 02 income various or accidental 0 agricultural and rural development 113 500 000 01 tax on turnover of farms 113 500 000 03 various or accidental revenue management of real estate of the State 1 0 automated 400 000 000 01 proceeds from real estate sales 1 400 000 000 private management and resources drawn from the use of the radio-frequency spectrum 600 000 000 01 product of the fees paid by operators for the use of the frequency bands released by departments allocated 600 000 000 02 payments from the general budget 0 equity of State 5 000 000 000 01 product of assignments , by the State, securities, shares or corporate rights held directly 4 950 000 000 02 payout of products, in all forms, as a result of disposals of securities, units or rights of companies held indi-rectly by the State 0 03 repayment of endowments in capital and products of reduction of capital or liquidation 0 04 reimbursement of claims related to financial participation 10 000 000 05 repayments of receivables related to other investments , State, patrimonial 40 000 000 06 payment of the general budget 0 Pensions 50 133 333 613 Section 1: pension civil and military pensions and temporary allocations of 45 681 600 000 01 civilian disability: deductions for pensions: own State agents and officers detached in a State administration on a job leading to 3 792 000 000 02 civilian pension : deductions for pensions: seconded officers in the administration of the State on a job not leading to 0 03 civilian pension: deductions for pensions: own public institutions and officers posted to established - public investment on a job leading to pension 0 04 civilian staff: deductions for pensions: seconded officers in communities and local public institutions on a job leading to pension 0 05 civilian personnel : deductions for pensions: seconded officers out of the State on a job driving not pensionable (outside France Télécom and La Poste) 0 06 civilian personnel: deductions for pensions: own France Telecom and officers seconded to France Télécom 191 000 000 07 civilian staff: deductions for pension: premiums and pensionable allowances right at 0 08 civilian pension: deductions for pensions : validation of auxiliary services: share agent: retroactive deductions, pay-ments of the general plan, other plans the IRCANTEC 131 000 000 09 civilian personnel and basic: deductions for pensions: redemption of grades 0-10 civilian staff: deductions for pensions: own State agents and officers detached in a State on a job leading to pension administration: salary surcotisations part-time and progressive activity separations 0 11 civilian personnel : deductions for pensions: own public institutions and officers posted outside the State: wage surcotisations part-time and progressive activity separations 0 21 civilian personnel: contributions of employers: own State agents and officers detached in the administration of the State on a job leading to 25 930 190 000 22 civilian staff (excluding temporary disability allowance) pension: contributions from employers : seconded officers into a State administration on a job not leading pension (excluding temporary disability allowance) 0 23 civilian personnel: contributions of employers: own public institutions and officers posted to established - on a job leading to 2 325 100 000 24 civilian pension investment public: contributions of employers: seconded officers in communities and local public institutions on a job leading to 9 500 000 25 civilian staff pension : contributions from employers: seconded officers out of the State on a job driving not pensionable (outside France Télécom and La Poste) 0 26 civilian personnel: contributions of employers: own France Telecom and officers seconded to France Télécom 880 000 000 27 civilian personnel: contributions of employers: premiums and pensionable allowances right to pension 0 28 civilian staff: contributions from employers : validation of auxiliary services: employer's share: employer supplement, payments of the general scheme, other plans the IRCANTEC 116 000 000 33 civilian personnel and basic: employer contributions: temporary 140 000 000 41 military personal disability allowance: deductions for pensions: own State agents and officers detached in the administration of the State on a job leading to 641 000 000 42 military personnel pension : deductions for pensions: agents posted in administration of the State on a job no-driving sant not pensionable 0 43 military personnel: deductions for pensions: own public institutions and officers posted to established - public investment on a job leading to pension 0 44 military personnel: deductions for pensions: seconded officers in communities and local public institutions on a job leading to pension 0 45 military personnel : deductions for pensions: seconded officers out of the State on a job driving not pensionable (outside France Télécom and La Poste) 0 47 military personnel: deductions for pension: premiums and pension 0 48 military personnel right pensionable allowances: deductions for pensions: validation of the auxiliary services: share agent: retroactive deductions, payments of the general scheme, the other plans the IRCANTEC 0 49 military personnel and basic : deductions for pensions: redemption of grade 0 51 military personnel: contributions of employers: own State agents and officers detached in the administration of the State on a job leading to 8 252 010 000 52 military personnel pension: contributions of employers: agents posted in administration of the State on a job driving not 0 53 military personnel pension : employer contributions: own public institutions and officers seconded public institution on a job leading to 1 000 000 54 military personnel pension: contributions of employers: seconded officers in communities and local public institutions on a job leading to pension 0 55 military personnel: contributions of employers: agents seconded out of the State on a job driving not pensionable (outside France Télécom and La Poste) 0 57 military personnel : employer contributions: premiums and right pensionable allowances 0 58 pensionable

Military personnel: contributions of employers: validation of auxiliary services: employer share: employer supplement, payments of the general scheme, other plans the IRCANTEC 1 000 000 60 miscellaneous income (national headquarters) and basic: payment of the public establishment provided for in article 46 of the finance bill for 1997 (No. 96) - 1181 December 30, 1996: establishment of management of the exceptional contribution of France Télécom 578 000 000 61 miscellaneous income (Headquarters) : Post: contribution to the costs of pensions 1 723 000 000 62 other income (Headquarters): La Poste: the exceptional contribution of the national public establishment of financing pension of 750 000 000 63 miscellaneous income (Headquarters) mail: payment of the solidarity fund pension in respect of the increase in the minimum pension: 1 000 000 64 miscellaneous revenue (central administration) civilian personnel : payment of the solidarity fund pension in respect of the increase in the minimum pension: 65 0 miscellaneous revenue (central administration) military personnel: compensation: civilian 66 0 miscellaneous revenue (central administration): compensation: 198 000 000 67 miscellaneous income military personnel: recovery of the indus on pensions: civilian 0 68 recipes: recovery of the indus on pensions: 0 69 military personnel other miscellaneous income Section 2 21 800 000 : Workers of the industrial establishments of the State 1 791 476 000 71 employee and employer contributions 504 270 000 72 Contribution to the special fund of the pensions of the workers of industry of the State 1 167 715 988 73 compensation interregimes generalized and specific 112 500 012 74 miscellaneous income 6 250 000 75 other funding: solidarity fund old age, disability and retroactive contributions Section 3 740 000 solidarity fund : Military pensions disability and victims of war and other pensions 2 660 257 613 81 fighter retirement funding: participation of the budget general 748 892 358 82 funding the retirement of the fighter: other means 0 83 funding for the treatment of members of the Legion of Honor: participation of the general budget 270 456 84 funding for the treatment of members of the Legion of honor : other means 0 85 funding for the treatment of persons decorated with the military Medal: participation of the general budget 631 064 86 funding for the treatment of persons decorated with the military Medal: other means 0 87 funding for military disability pensions: participation of the budget general 1 871 084 235 88 military disability pensions financing: other means 0 89 financing of pensions of Alsace-Lorraine : participation of the budget general 14 400 000 90 funding the pensions of Alsace-Lorraine: other means 0 91 financing allowances for recognition of the former auxiliaries: participation of the budget general 11 900 000 92 financing of pensions of former agents of the franco-ethiopien railway: participation of the general budget 90 000 93 funding of pensions for firefighters and former officers of the defence passive victims of accident : partici-pation of the budget general 12 240 000 94 financing pensions of the ORTF: participation of the general budget 749 500 95 financing of pensions of former agents of the franco-ethiopien railway: other funding: solidarity old age solidarity fund disability and retroactive contributions 0 96 funding of pensions for firefighters and former officials of the defense fund passive victims of accident : other funding: solidarity fund old age solidarity fund disability and 0 97 financing pensions of the ORTF retroactive contributions: other funding: solidarity fund old age solidarity fund disability and 0 98 funding of the pensions of the ORTF retroactive contributions: miscellaneous income 0 Total 57 458 883 613 IV. ― ACCOUNTS of contest financial (in euros) line number DESIGNATION of revenue assessment for 2009 international monetary agreements 0 01 refunds of calls on guarantee of convertibility on the West African Monetary Union 0 02 refunds of calls on guarantee of convertibility for the Monetary Union of Central Africa 0 03 refunds of calls on guarantee of convertibility for the Union of the Comoros 0 advances to various State departments or agencies the Service Manager 7 915 519 478 01 refund public of advances granted in respect of pre-financing of Community aid of the common agricultural policy 7 500 000 000 03 repaid the advances granted to separate from State agencies and Manager of public services 380 000 000 04 reimbursement of advances granted to services of the State 35 519 478 advances to the audiovisual 2 997 645 613 01 revenue 2 997 645 613 advances to the Fund for assistance to the acquisition of clean vehicles 317 000 000 01 repayments of advances for the product of the additional fee tax certificates Convention-speculation of vehicles set up by article 1011 bis of the general code of taxes 317 000 000 advances to local authorities 86 222 000 000 Section 1: advances to communities and public institutions, and New Caledonia 0 01 repaid the advances of article 70 of the Act of March 31, 1932 and article L 2336-1 of the code general local authorities 0 02 reimbursement of advances of article 14 of the Act No. 46-2921 on 23 December 1946 and article l. 2336-2 of the general code of local authorities 0 03 repaid the advances of article 34 of the law No. 53-1336 of December 31, 1953 (Special on budget revenue advances) 0 04 advances to New Caledonia (nickel taxation) 0 Section 2: advances on the amount of taxes accruing to the regions , departments, municipalities, institutions and organizations 86 222 000 000 05 recipes 86 222 000 000 loans to foreign States 1 049 960 000 Section 1: loans to foreign States, the Reserve emerging countries, to facilitate the realization of infrastructure projects 450 000 000 01 loans to foreign States, the emerging 450 000 000 Section 2 Reserve : Loans to foreign States for consolidation of debts to the France 488 960 000 02 repayment of loans of Treasury 488 960 000 Section 3: loans to the French Agency of development to promote the economic and social in 111 000 000 03 foreign States development loan granted by the French Agency of development 111 000 000 loans and advances to individuals or private organizations Section 1 3 448 065 : Loans and advances to individuals or associations 1 120 000 01 advances to officials of the State for the acquisition of means of transport 120 000 02 advances to agents of the State for the improvement of the habitat 200 000 03 advances to associations participating in tasks of general interest 0 04 advances to agents of the State abroad for the rental housing 800 000 Section 2 grip : Loans for economic and social development 2 328 065 06 ready for the economic and social development

2 328 065 total 98 505 573 156 State B (Art. 71 of the Act) breakdown by mission and program, appropriations of the general budget GENERAL BUDGET (in euros) MISSION permissions commitment payment appropriations Action outdoor State 2 493 487 986 2 511 908 296 Action of France in Europe and worldwide 1 590 730 047 1 609 150 357 whose title 2 523 303 747 523 303 747 radiation cultural and scientific 592 821 996 592 821 996 including title 2 87 706 581 87 706 581 French abroad and Consular Affairs 309 935 943 309 935 943 whose title 2 188 427 494 188 427 494 Directors General and territorial State 2 601 644 070 2 592 794 169 Territorial Administration 1 667 437 359 1 667 437 359 including title 2 1 333 483 545 1 333 483 545 Territorial Administration : experiments Chorus 106 675 724 106 675 724 including title 2 91 955 223 91 955 223 political life, cultural and associative 244 604 803 237 908 895 title 2 31 994 248 31 994 248 driving and steering of policies from inside 582 926 184 580 772 191 whose title 2 304 394 757 304 394 757 Agriculture, fishing food, forest and Rural Affairs 3 224 970 126 3 475 451 662 economy and sustainable development of agriculture, fishing and the territories 1 577 117 519 1 755 703 513 forest 290 861 981 308 289 443 security and quality health food 523 975 472 579 475 472 including title 2 270 818 148 270 818 148 driving and steering of policies of agriculture whose title 2 677 107 325 833 015 154 831 983 234
677 107 325 public aid to development 3 370 635 272 3 152 615 272 help economic and financial development 1 323 237 147 1 041 517 147 solidarity with developing countries 2 021 062 005 2 086 762 005 title 2 230 708 256 230 708 256 inclusive development and migrations 26 336 120 24 336 120 former fighters memory and links with the nation 3 491 222 806 3 470 323 601 links between the nation and its army 183 533 681 163 234 476 title 2 126 354 684 126 354 684 memory, recognition and repair for the world fighter 3 201 691 295 3 201 691 295 including title 2 55 890 855 55 890 855 compensation of victims of anti-Semitic persecution and the acts of barbarism during World War II 105 997 830 105 397 830 including title 2 1 899 506 1 899 506 Council and State 552 751 667 548 746 912 Council of State control and other administrative courts 310 130 104 304 325 349 whose title 2 244 449 384 244 449 384 Council economic, social and environmental 36 944 321 36 944 321 whose title 2 29 984 837 29 984 837 Court of Auditors and other financial jurisdictions whose title 205 677 242 207 477 242 2 170 434 510 170 434 510 culture 2 844 421 351 2 783 903 856 heritages 1 049 471 621 1 124 420 495 including title 2 155 569 411 155 569 411 Creation 949 141 223 806 820 236 including title 2 58 463 398 58 463 398 Transmission of knowledge and democratization of culture whose title Defense 47 743 178 165 37 338 2 390 142 952 390 142 952 845 808 507 852 663 125 916 307 environment and prospective defence policy 1 855 684 558 1 735 359 558 including title 2 520 276 535 520 276 535 Preparation and use of 22 374 778 090 21 822 430 022 forces including title 2 15 481 001 527 15 481 001 527 policy support of 2 567 149 920 1 572 753 569 defence including title 2 806 479 000 806 479 000 forces 20 945 equipment 565 597 12 208 373 158 including title 2 1 860 363 415 1 860 363 415 Direction of the action of the Government 486 590 465 535 422 235 coordinating Government work 395 090 663 388 490 663 whose title 2 124 104 563 124 104 563 French Presidency of the European Union 0 69 531 770 Protection of rights and freedoms 91 499 802 77 399 802, including title 2 43 624 818 43 624 818 ecology development and sustainable planning 10 101 962 127 9 921 261 205 infrastructure and services transport 4 497 018 365 4 349 183 365 security and road traffic 60 489 295 60 989 295 security and Maritime Affairs 131 101 830 133 601 830 weather 184 300 000 184 300 000 urbanism, landscapes, water and biodiversity 339 195 427 331 411 005 geographic and cartographic Information 75 220 000 75 688 500 268 152 985 236 risk Prevention 152 985 including title 2 36 308 530 36 308 530 energy and apres-mines 829 242 511 838 692 511 driving and steering of policies of ecology, energy, sustainable development and the construction of 3 717 241 714 3 711 241 714 territory including title 2 3 170 555 296 3 170 555 296 1 945 573 843 1 936 299 483 development economics-business and 1 113 904 494 1 103 104 494 employment
including title 2 415 642 666 415 642 666 tourism 59 436 944 64 236 944 statistics and economic research 421 954 338 418 679 978 whose title 2 363 631 497 363 631 497 economic and fiscal strategy 350 278 067 350 278 067 whose title 2 178 541 284 178 541 284 financial commitments of the State 44 636 600 000 44 636 600 000 Charge of debt and cash (evaluative credits) 42 979 000 000
42 979 000 000 calls in State (evaluative credits) 278 800 000 278 800 000 guarantee savings 1 162 500 000 1 162 500 000 increase in pension 216 300 000 216 300 000 school education 59 928 258 635 59 910 643 852 school public education of the first 17 231 853 520 17 231 853 520 degree including title 2 17 171 437 363 17 171 437 363 public secondary 28 623 376 400 school education
28 623 376 400 including 2 28 455 864 906 28 455 864 906 title student life 3 767 049 838 3 767 049 838 including title 2 1 694 055 596 1 694 055 596 teaching private of the first and the second 6 941 951 267 6 941 951 267 degrees including title 2 6 206 161 697 6 206 161 697 support 2 065 703 853 2 061 489 070 national education policy which Title 2 1 315 647 949 1 315 647 949 agricultural technical education 1 298 323 757 1 284 923 757 whose title 2 809 528 615 809 528 615 management of public finances and human resources 11 584 529 261 11 315 025 167 tax and financial management of the State and local public sector 8 294 028 287 8 308 148 287 title 2 6 874 844 525 6 874 844 525 tax and financial management State and local public sector: experiments Chorus 16 800 636 16 800 636

Public finance strategy and modernization of the State 223 975 264 289 954 112 including title 2 87 415 361 87 415 361 driving and steering of economic and financial policies 983 609 324 869 539 324 whose title 2 389 246 303 389 246 303 Facilitation and security of 1 535 053 762 1 533 453 762 exchanges including title 2 1 024 817 119 1 024 817 119 public service 454 076 551 220 143 609 with title 2 500 000 500 000 maintenance of the buildings of the State 76 985 437 76 985 437 Immigration, asylum and integration 507 804 445 510 604 445 Immigration and asylum 434 696 353 437 496 353 title 2 35 935 936 35 935 936 Integration and access to French nationality 73 108 092 73 108 092 Justice 8 299 221 457 6 632 134 872 Justice Court 2 867 220 221 2 822 420 221 2 1 title 948 770 527 1 948 770 527 4 016 445 187 2 459 425 208 prison whose title 2 1 602 814 275 1 602 814 275 judicial Protection of youth 782 164 457 784 157 851 whose title 2 416 999 181 416 999 181 access to the law and to justice 385 329 520 317 869 520 driving and steering of the justice policy : experiments Chorus 236 720 774 236 920 774 including title 2 97 402 080 97 402 080 driving and steering of the justice policy 11 341 298 11 341 298 whose title 2 2 947 753 2 947 753 media 1 015 286 151 1 010 286 151 press 282 691 351 277 691 351. support local radio expression 26 524 800 26 524 800 Contribution to the financing of public broadcasting 473 000 000 473 000 000
External audiovisual action 233 070 000 233 070 000 overseas 1 961 853 449 1 871 457 691 job overseas 1 191 505 145 1 191 505 145 including title 2 87 302 645 87 302 645 Living Conditions overseas 770 348 304 679 952 546 political territories 384 023 148 372 567 740 impulse and coordination of policy planning 344 532 475 337 042 289 including 2 11 592 100 11 592 100 title
Interventions the State 39 490 673 35 525 451 public authorities 1 022 725 720 1 022 725 720 Presidency of the Republic 112 335 666 112 335 666 National Assembly 533 910 000 533 910 000 Senate 327 694 000 327 694 000 La Chaîne parlementaire 30 735 000 30 735 000 compensation of representatives french European Parliament 4 745 974 4 745 974 12 460 000 12 460 000 High Court Constitutional Council territorial court 0 0 of justice of the Republic 845 080 845 080 Provisions 207 000 000 207 000 000 Provision for public pay 150 000 000 150 000 000 whose title 2 150 000 000 150 000 000 accidental and unpredictable costs 57 000 000 57 000 000 research and teaching superior 24 507 692 154 24 101 566 730 training graduate and university research 11 844 503 974 11 688 588 549 2 6 750 158 373 6 750 title 158 373 student life 2 063 767 788 2 052 767 788 including title 2 65 024 616 65 024 616 scientific research and technological multidisciplinary 5 082 181 762 5 050 181 762 research in the field of management of environments and resources 1 218 754 584 1 218 754 584 1 280 247 629 1 280 247 629 space research research in the field of risks and pollution 295 970 987 295 970 987 research in the field of energy 663 456 147 663 456 147 research and higher education in the economic and industrial 999 905 126 869 305 126, including title 2 95 320 966 95 320 966 research in the field of transport, equipment and habitat 405 805 707 328 305 707 dual (civil and military) 200 000 000 200 000 000 cultural research and research scientific culture whose title 2 35 165 089 159 805 909 157 255 909
35 165 089 higher education and agricultural research 293 292 541 296 732 542 title 2 166 454 597 166 454 597 social security systems and pension 5 206 130 000 5 206 130 000 social and pension plans of land transport 3 722 360 000 3 722 360 000 plans of retirement and social security of 747 400 000 747 400 000 mines pension plan seafarers , of SEITA and various 736 370 000 736 370 000 including title 2 21 800 000 21 800 000 Relations with local authorities 2 567 254 326 2 492 119 207 financial assistance to municipalities and groups of municipalities 801 957 066 739 331 335 financial assistance to departments 489 250 899 485 824 816 financial assistance to the regions 810 922 150 810 922 150 specific competition and administration 465 124 211 456 040 906 refunds and rebates
101 965 000 000 101 965 000 000 refunds and rebates of State taxes (evaluative credits) 84 640 000 000 84 640 000 000 payments and rebates of local taxes (evaluative credits) 17 325 000 000 17 325 000 000 health 1 128 576 774 1 150 678 774 Prevention and health security 463 786 421 485 888 421 provision of care and quality of care 124 790 353 124 790 353 health 540 000 000 540 000 000 Protection System
Security 16 118 559 946 16 189 481 215 8 520 703 928 8 594 537 928 National Police whose title 2 7 564 781 168 7 564 781 168 7 597 856 018 7 594 943 287 Gendarmerie whose title 2 6 291 404 741 6 291 404 741 civil security 447 001 325 419 760 294 Intervention by operational services including title 2 127 424 095 127 424 095 Coordination 261 074 718 241 043 238 the means of rescue 185 926 607 178 717 056 including title 2 23 741 909 23 741 909 solidarity, inclusion and equal opportunities 11 156 705 167 11 136 062 825 poverty: income of active solidarity and social experiments 582 548 356 582 548 356 Actions in favour of vulnerable families 836 458 135 836 458 135 disability and dependence 8 629 283 111 8 629 283 111 equality between men and women 29 115 344 29 115 344 including title 2 11 435 151 11 435 151 conduct and support of health and social policy 1 079 300 221 1 058 657 879 whose title 2 805 112 421 805 112 421 sports, youth and community life 817 202 539 790 650 628 Sport 213 420 244 224 691 773 youth and community life 119 520 380 120 165 380 conduct and management of the sport policy Youth and life community 484 261 915 445 793 475 including title 2 393 941 614 393 941 614 work and employment 12 074 800 475 12 161 161 835 access and return to 5 977 104 824 6 030 646 184 employment

Accompanying economic changes and employment development 5 245 789 914 5 253 989 914 improvement of the quality of employment and the labour relations 48 687 336 86 107 336 including title 2 1 998 000 1 998 000 design, management and evaluation of policies on employment and labor 803 218 401 790 418 401 title 2 587 500 984 587 500 984 city and 7 627 246 296 7 659 126 296 Prevention housing exclusion and inclusion of vulnerable people 1 118 783 978 1 118 783 978 769 572 570 794 572 570 City policy helps access to 4 945 372 500 4 945 372 500 housing development and improvement of housing supply 793 517 248 800 397 248 whose title 2 185 933 827 185 933 827 totals 392 019 909 146 379 028 426 440 State C (Art. 72 of the law) distribution mission and program, credits of additional budgets BUDGETS ANNEXES (in euros) MISSION commitment payment appropriations permissions control and air operations 1 934 321 090 1 906 884 529 support benefits of civil aviation 1 251 506 090 1 248 204 146 including staff costs 1 049 495 090 1 049 495 090 Air Navigation 538 467 000 505 200 000 air transport supervision and certification 74 699 000 78 371 383 aviation training 69 649 000 75 109 000 Official Publications and administrative information 194 714 243 196 021 759 access to law, official publications and legal ads 149 235 953 151 743 469 including personnel expenses 52 929 119 52 929 119 Edition public and administrative information 45 478 290 44 278 290 including staff costs 21 498 290 21 498 290 totals 2 129 035 333 2 102 State 906 288, D (Art. 73 of the Act) breakdown, by mission and program, credits of the trust accounts and accounts of financing i. ― accounts of assignment special (in euros) MISSION commitment payment appropriations permissions control and sanction violations of the code of the 212 050 000 212 050 000 radar 201 700 000 road automated 201 700 000 national file of 10 350 000 10 350 000 agricultural and rural development 113 500 license 000 118 500 000 development and transfer in agriculture 52 100 000 54 600 000 applied research and innovation in agriculture 61 400 000 63 900 000 management of real estate of the State 1 400 000 000 1 400 000 000 Contribution to the debt of the State 60 000 000 60 000 000 Contribution to 1 340 000 000 1 340 000 000 real estate expenses derived from the use of the radio-frequency spectrum 600 000 000 600 000 resources development and management 000 State debt 0 0 optimization of the use of the radio-frequency spectrum 600 000 000 600 000 000 financial Participations of the 5 000 000 000 5 000 000 000 Operations in capital State interesting financial participation of the State 1 000 000 000 1 000 000 000 debt of the State and institutions of the State 4 000 000 000 4 000 000 000 pension 50 133 333 613 50 133 333 613 pension civilian and military pension and allowances temporary disability 45 681 600 000 45 681 600 000 including 2 45 681 100 000 45 681 100 000 workers of the industrial establishments of the 1 791 476 000 1 791 476 000 State of title 2 1 782 729 000 1 782 729 000 military Pensions disability and victims of war and other thought 2 660 257 613 2 660 257 613 including title 2 14 400 000 14 400 000 totals 57 458 883 613 57 463 883 613 II. ― ACCOUNTS of contest financial (in euros) MISSION permissions commitment payment appropriations international monetary agreements 0 0 Relations with the West African Monetary Union 0 0 Relations with monetary Union of Central Africa 0 0 Relations with the Union of the Comoros 0 0 advances to various State services or agencies managing public services 8 006 816 000 8 006 816 000 advances to the single paying agency the title of the pre-financing of the Community aid of the common agricultural policy 7 500 000 000 7 500 000 000 advances to separate agencies of the State and Manager of utilities 390 000 000 390 000 000 advances to services of the State 116 816 000 116 816 000 advances to the audiovisual 2 997 645 613 2 997 645 613 France Télévisions 2 039 141 200 2 039 141 200 ARTE France 232 348 970 232 348 970 Radio France 559 694 843 559 694 843 Contribution to the financing of external audiovisual action 65 288 200 65 288 200 national Institute of the audio-visual 86 172 400 86 172 400 transition to all-digital television 15 000 000 15 000 000 advances to the Fund for assistance to the acquisition of clean vehicles 478 000 000 478 000 000 advances in respect of the payment of aid for the acquisition of clean vehicles 473 000 000 473 000 000 advances to the title of the payment the increase of aid for the acquisition of vehicles in the event of simultaneous destruction of a vehicle more fifteen 5 000 000 5 000 000 advances to local authorities 85 794 800 000 85 794 800 000 advances to the public authorities and public institutions, and New Caledonia 6 800 000 6 800 000 advances on the amount of taxes accruing to the regions , departments, municipalities, institutions and organizations 85 788 000 000 85 788 000 000 loans to foreign States 2 878 960 000 2 147 960 000 loans to foreign States, of the Reserve emerging countries, to facilitate the realization of infrastructure projects 700 000 000 180 000 000 loans to foreign States for consolidation of debts to France 1 808 960 000 1 808 960 000 loans to the French Development Agency to promote economic and social development in foreign States 370 000 000 159 000 000 loans and advances to individuals or private organizations 10 800 000 10 800 000 loans and advances to individuals or associations 800 000 800 000 loans for economic and social development 10 000 000 10 000 000 total 100 167 021 613 99 436 021 613 State E (Art. 74 of the law) distribution of permissions overdraft i. ― trade accounts (in euros) number of the account entitled the account OVERDRAFT 901 supply of armies in petroleum products 125 000 000 912 canteen and work of inmates in the prison setting 23 000 000 910 coverage of the risks of the State 1 035 000 000 902 farms workshops aviation State 0 903 management of the debt and the Treasury of the State 16 700 000 000 Section 1. The primary debt and 15 000 000 000 Section 2 cash management operations. Management operations active debt through financial instruments 1 700 000 000 913 term

Carbon of the 50 000 State assets management 000 904 launch of some aircraft and certain armament materials complex 0 905 Liquidation of institutions of the State and liquidations various business areas 0 908 Operations 0 907 industrial and commercial directions departmental and regional in equipment 180 000 000 909 economy industrial prison 609 800 Total 18 113 609 800 II. ― ACCOUNTS of OPERATIONS cash (in euros) number of the account entitled the account OVERDRAFT 951 show of metal currencies 0 952 Operations with the international monetary fund 0 953 losses and benefits of Exchange 400 000 000 Total 400 000 000 this Act will be enforced as law of the State.

Made in Itacare, December 27, 2008.
Nicolas Sarkozy by the President of the Republic: the Prime Minister François Fillon the Minister of economy, finance and employment, Christine Lagarde the Minister of budget, public accounts and public service, Eric Woerth _ (1) preparatory work: Law No. 2008 - 1425. National Assembly: Bill No. 1127; Report of Mr. Gilles Carrez, general rapporteur, on behalf of the Committee on finance, no. 1198; Opinion, on behalf of the Committee on Cultural Affairs, no. 1199; Opinion, on behalf of the Committee on Economic Affairs No. 1200; Opinion, on behalf of the Committee on Foreign Affairs, no. 1201; Opinion, on behalf of the Committee on defence, no. 1202; Opinion, on behalf of the commission of laws, no. 1203. Discussion the 20 to 24 October, 27 and 28 October, 3 to 7 November, 12, 13, 17 and 18 November and adoption on November 19, 2008 (your No. 204). Senate: Bill, adopted by the National Assembly, no. 98 (2008-2009); Report of Mr. Philippe Marini, rapporteur general, on behalf of the Committee on finance, no. 99 (2008-2009); Opinion, on behalf of the Committee on Cultural Affairs, no. 100 (2008-2009); Opinion, on behalf of the Committee on Economic Affairs, no. 101 (2008-2009); Opinion, on behalf of the Committee on Foreign Affairs, no. 102 (2008-2009); Opinion, on behalf of the Committee on Social Affairs, no. 103 (2008-2009); Opinion, on behalf of the commission of laws, no. 104 (2008-2009). Discussion 20, 21, 24 to 28 November, 1 to 6, 8 and 9 December 2008 and adopted on December 9, 2008 (your No. 19). National Assembly: Bill No. 1311; Report of Mr. Gilles Carrez, general rapporteur, on behalf of the Joint Committee, no. 1323. Discussion and adoption on December 17, 2008 (your No. 220). Senate: Report of Mr. Philippe Marini, general rapporteur, on behalf of the Joint Committee, no. 138 (2008-2009). Discussion and adoption on December 17, 2008 (your No. 35).

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