Key Benefits:
The National Assembly and the Senate adopted,
The President of the Republic enacts the following legislation:
I. ∙ IMPOSTS AND RESOURCES
A. ― Perception Authorization
of taxes and products
I. ― The collection of taxes, products and revenues assigned to the State, territorial authorities, public institutions and various bodies authorized to collect them continues to be carried out in 2009 in accordance with the laws and regulations and the provisions of this Act.
II. ― Subject to the contrary, this Act applies:
1° Income tax due in 2008 and subsequent years;
2° A corporate tax on the results of the fiscal years ended on December 31, 2008;
3° Effective January 1, 2009 for other tax provisions.
B. ― Tax Measures
I. ― The I of section 197 of the General Tax Code is amended as follows:
1° The first draft is as follows:
"1.The tax is calculated by applying to the fraction of each share of income that exceeds 5,852 € the rate of:
« ― 5, 50% for the fraction greater than 5,852 € and less than or equal to 11,673 €;
“–14% for the fraction greater than €1,673 and less than or equal to €25,926;
" – 30% for the fraction greater than €25,926 and less than or equal to €69,505;
" – 40% for the fraction above €69,505. » ;
2° At 2, the amounts: « 2 227 € », « 3 852 € », « 855 € » and « 630 € » are replaced respectively by the amounts: « 2 292 € », « 3 964 € », « 880 € » and « 648 € » ;
3° At 4, the amount "419 €" is replaced by the amount "431 €".
II. ― In the second paragraph of section 196 B of the same code, the amount "5 568 €" is replaced by the amount "5,729 €".
I. ― Benefits of benefits in kind that continue to be awarded to persons entitled to the National Agency for the Guarantee of Minors' Rights, under the status of the minor, under the capitalization contracts of these benefits, up to the age chosen for the calculation of capital, are considered to have been made available to the taxpayer in the sense of the taxpayerArticle 12 of the General Tax Code, before they are retained by the agency responsible for their management. These capitalization contracts are, on a final basis, substituted for the life benefits covered by the status of the minor.
II. ― For the same persons entitled to the National Agency for the Guarantee of Minors' Rights, under the status of the minor, are validated, subject to the decisions that have finally acquired the force of the deemed thing, the tax and social levies made corresponding to the benefits paid prior to the reference age that have served as the basis for the calculation of the capital in the context of the capitalization contracts of benefits in kind concluded until the date of entry into force of the present law
I. ― The amounts collected as part of the award of the Nobel Prize by the winners of this award are not subject to income tax.
II. ― Similarly, are not subject to income tax the amounts collected in the context of the award of international rewards equivalent to the Nobel Prize in the literary, artistic or scientific fields whose list is fixed by decree in the Council of State.
The premiums paid by the state after consultation or deliberation of the National High-Level Sport Commission to athletes medallisted at the 2008 Olympic and Paralympic Games in Beijing are not subject to income tax.
I. ― The last paragraph of section 39, paragraph 4, of the General Tax Code is supplemented by the words: "or residences serving as an address or seat of the enterprise in accordance with Articles L. 123-10 and L. 123-11-1 of the Commercial Code, or residences that are an integral part of a production establishment and are used to welcome customers".
II. ― The I applies to the fiscal years that are closed from the date of publication of this Act.
The penultimate paragraph of Article 63 of the General Tax Code is supplemented by a sentence as follows:
"Preponderance is widely appreciated in terms of each product marketed by the operator. »
Section 70 of the General Tax Code is amended as follows:
1° In the first sentence of the first paragraph, the references: "72 and 151 septies" are replaced by the reference: "and 72";
2° In the second paragraph, the words "and by exception in the first paragraph" are deleted.
I. ∙ Sections 39 AB and 39 DA quinquies, the last paragraph of sections 39 E and 39 F quinquies and the end of II of Article 39 quinquies FC of the General Tax Codethe year: "2009" is replaced by the year: "2011".
II. ― The Government shall submit to the Finance Committees of the National Assembly and the Senate, prior to the tabling of the Budget Bill for 2011, a report assessing the cost and effectiveness of the exceptional depreciation arrangements referred to in Articles 39 AB, 39 quinquies DA, 39 quinquies E, 39 quinquies F and 39 quinquies FC of the General Tax Code.
I. ― The general tax code is amended as follows:
1° The 1st of the 7 of Article 158 is thus written:
« 1° To income tax holders, in the class of industrial and commercial profits or non-commercial profits or agricultural profits, made by taxpayers subject to a real tax regime:
“(a) Who are not members of an approved management or association centre defined in sections 1649 quater C to 1649 quater H, excluding members of a group or corporation referred to in sections 8 to 8 quinquies and farmer spouses of separate or associated funds of the same corporation or group acceding to one of these organizations;
“(b) Or who do not use the services of an accountant, an orderly corporation or a management and accounting association, authorized in that capacity by the tax administration and having entered into an agreement with the latter pursuant to Articles 1649 quater L and 1649 quater M; »
2° Section 1649 quater D is amended as follows:
(a) I is repealed;
(b) At the beginning of the first sentence of the first paragraph of the second paragraph, the word "However" is deleted;
(c) In the first sentence of the third paragraph of IV, the words: "and issue the visa referred to in I, under the conditions fixed by order of the minister responsible for the budget" are deleted;
3° After article 1649 quater K, it is inserted a chapter Ier quater as follows:
“Chapter I quater
« Professionals of accounting expertise
"Art. 1649 quater L.-To be able to avail their clients or members of the provisions of 1° of 7 of section 158, accountants must have an authorization issued by the Commissioner of the Government to the Regional Council of the Order of Accountants in the jurisdiction of which they are registered, after notice of the Regional Council if requested by an independent accountant or a company of expertiseArticle 42 bis of Order No. 45-2138 of 19 September 1945 establishing the Order of Accountants and regulating the title and profession of accountant if requested by a management and accounting association.
"In addition, they must conclude with the tax administration a three-year agreement in which they undertake:
"– to aim at the tax documents transmitted by their customers or their members, or the tax documents that they establish on behalf of their customers or members, after ensuring their regularity and having asked their clients or members of their clients any useful information in order to establish the consistency between tax results and accounting;
“– to conduct a review of the consistency and likelihood of the stated result, including economic and financial ratios;
"to dematerialize and teletransmit to tax services, according to the procedure provided by the tax and accounting data transfer system, the performance statements of their customers or members, their annexes and other accompanying documents. They must be given a mandate to transmit information relevant to their reporting obligations, in accordance with the terms defined by ministerial order;
“– to provide an annual management record to their customers or adhering traders or artisans;
"to provide an economic analysis record for the prevention of economic and financial difficulties to their customers or members annually;
"to be subject to a specific control defined by the tax administration.
"The conditions and modalities of the grant of authorization, the conclusion of the agreement with the tax administration and control are specified by decree in the Council of State.
"Art. 1649 quater M.-After informing the persons concerned of the breaches of the agreement referred to in section 1649 quater L and hearing them, the Commissioner of Government may withdraw the authorization. Customers or members of the professional must be informed of this decision. »
II. ― After Article L. 166 of the Tax Procedures Book, a 4° bis is inserted as follows:
"4° bis Professionals of authorized accounting expertise.
"Art.L. 166 bis.-The tax administration must communicate either to the president of the Regional Council for the Order of Accountants or to the president of the National Registration Commission provided for in theArticle 42 bis of Order No. 45-2138 of 19 September 1945 establishing the Ordre des experts-comptables and regulating the title and profession of an expert accountant the results of the controls that were the subject of respective clients or members of these professionals. This information may relate to the nature and amount of corrections to which the client or member has been subjected.
"These results are also communicated to the Government Commissioners to the relevant regional council. »
III. ― Order No. 45-2138 of 19 September 1945 establishing the Order of Accountants and regulating the title and profession of accountant is amended as follows:
1° At the end of the last sentence of the second paragraph of Article 7 ter, the words "or farmers" are replaced by the words ", farmers or liberal professions";
2° After the article 83 quinquies, it is inserted an article 83 sexies as follows:
"Art. 83 sexies.-Management centres and registered associations governed by articles 1649 quater C to 1649 quater K of the General Tax Code, existing as of January 1, 2008, may apply to the commission provided for in section 42 bis of this Order to the table of management and accounting associations derived from their transformation, until December 31 of the third year following the date of publication of the said Order.
"The management bodies referred to in the first paragraph must deliberate by a general assembly or by any legislative body that substitutes for it, before 31 December of the second year following the publication of the decree in the Council of State under Article 1649 quater L, to decide on the chosen option and to communicate this decision to the tax administration within one month of the date of the decision. »
IV. – I to III come into force as of January 1, 2010.
After the I bis of Article 151 septies A of the General Tax Code, it is inserted an I ter as follows:
"I ter. Also eligible for this arrangement, under the conditions of I and for the sole taxable surplus-value on behalf of the partner, are the assignments of business carried out by the companies referred to in 2° of I provided that the company is dissolved concurrently with the assignment and that the partner asserts its retirement rights within twelve months of or before the assignment. »
In the first paragraph of the f of section 787 B of the General Tax Code, the words: "input" are replaced by the words: "a partial intake paid by the care of a relief in the event of a pure and simple sharing or intake" and the words: "similar, related or complementary" are replaced by the words: ", either similar, or complementary".
I. ― Order No. 45-2138 of 19 September 1945 establishing the Order of Accountants and regulating the title and profession of accountant is amended as follows:
1° In the first sentence of the first paragraph of Article 83, the word "three" is replaced by the word "four";
2° In the first paragraph of section 83 quater, the word "three" is replaced by the word "four".
II. – At the end of first sentence of 2° of II of Article 5 of Order No. 2004-279 of 25 March 2004 simplifying and adapting the conditions for certain professional activities, the year: "2008" is replaced by the year: "2009".
I. ― The general tax code is amended as follows:
1° The second and third paragraphs of Article 223 septies are deleted;
2° The fourth and fifth paragraphs of the same article are deleted;
3° (a) Articles 223 M, 223 octies, 223 nuns, 223 nuns A, 223 decies, 223 undecies, 1668 A and 5 of section 1920 are repealed;
(b) The first paragraph and the sixth to twelfth paragraphs of Article 223 septies are deleted;
(c) The second sentence of the first paragraph of section 223 A and, in the eighth paragraph of the same section, the words ", annual lump-sum taxation" are deleted;
(d) In the fourth paragraph of paragraph (c) of section 223 L, the words: "of section 223 M and" and the words: "annual and annual lump-sum taxation" are deleted;
(e) In the IV of section 234 duodecies and section 235 ter ZC, the words "and the annual lump-sum taxation referred to in section 223 septies" are deleted;
(f) The third sentence of the first paragraph of article 239 octies is deleted;
(g) On the 1st of section 1681 septies, the words: "annual lump-sum taxation and" are deleted.
II. ∙ The 1°, 2° and 3° of I apply, respectively, from 1 January 2009, 1 January 2010 and 1 January 2011.
I. ― The general tax code is amended as follows:
1° The first paragraph of 2° of 5 of Article 38 is thus amended:
(a) In the second sentence, after the word: "inputs", the words are inserted: "or on the purchase price of the shares if it is different from the amount of the contributions";
(b) It is added a sentence as follows:
"The share return price is correlatively reduced to the amounts allocated that have not been imposed under this paragraph. » ;
2° After the article 80 quaterdecies, an article 80 quindecies is inserted as follows:
"Art. 80 quindecies. - Distributions and net gains relating to shares of mutual funds of risk investments, shares of venture capital corporations or rights representative of a financial investment in an entity referred to in the last paragraph of section 8 of the II of section 150-0 A, giving rise to different rights on the net assets or proceeds of the fund, corporation or entity and attributed to the quality of the person, are taxable » ;
3° Article 150-0 A is amended as follows:
(a) The second is completed by a 7 as follows:
« 7. Subject to the application of Article 163 quinquies B and 8 of this II, in the event of the distribution of a fraction of the assets of a joint venture capital under the conditions of Article 9 L. 214 36 of the monetary and financial code, to the excess of the amount of the amounts or values distributed on the amount of the 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 1 of this Article, the amount of the sums or values distributed shall be added to the amount of the assignments made in the same year. » ;
(b) The second is complemented by an 8 drafted as follows:
“8. the net gains made, directly or by interposed person, by employees or by executives subject to the tax regime of employees, venture capital corporations, joint venture capital management companies or venture capital corporations, or companies that carry out services related to the management of joint venture capital funds or venture capital corporations, in the event of the transfer or acquisition of shares of common venture capital
« 1° The assigned shares or shares have been subscribed or acquired at a price corresponding to the value of the shares or shares;
« 2° All shares of a common risk investment fund or shares of the same venture capital corporation that give rise to different rights to the net assets or proceeds of the fund or corporation and attributed to the quality of the person meet the following conditions:
“(a) They constitute a single class of shares or shares;
“(b) They represent at least 1% of the total amount of subscriptions in the fund or company or, as a derogatory, a lower percentage fixed by decree, after the advice of the Autorité des marchés financiers;
"(c) The amounts or values to which these shares or shares are entitled shall be paid at least five years after the date of the establishment of the fund or the issuance of such shares and, for the shares of mutual funds at risk, after the reimbursement of the contributions of the other shareholders;
« 3° The assignor receives a normal remuneration under the employment contract or the social mandate that allowed him to subscribe or acquire these shares or shares.
"These provisions also apply under the same conditions:
« 1° To the distributions referred to in 7 received by the persons referred to in the first paragraph of this 8 and related to shares of joint venture funds giving rise to different rights to the net assets or proceeds of the fund and attributed to the quality of the person;
« 2° The net gains referred to in the first paragraph of this 8 realized by the employees or leaders subject to the tax system of the employees of an entity, constituted in a Member State of the European Community or in another State Party to the agreement on the European Economic Area having concluded with France a tax agreement that contains an administrative assistance clause to combat fraud or tax evasion and whose principal purpose is to invest in companies whose securities » ;
(c) In the first sentence of the 1 bis of the III, the words "in II" are replaced twice by the words "in 2 of the II", and the words "at 2° of the same II" are replaced by the words "at 2° of the same II";
4° After the 9th of Article 150-0 D, it is inserted a 9 bis as follows:
"Art. 9 bis. - In the event of an expensive transfer or a redemption of shares of common venture funds for which the taxpayer received a distribution referred to in section 150-0, 7 of II A, the purchase or subscription price is reduced to the amount of the amounts or values so distributed that has not been imposed under the same 7. » ;
5° Article 163 quinquies C is amended as follows:
(a) The first preambular paragraph is 1 and the second to last preambular paragraphs constitute 2;
(b) After the first paragraph, eight subparagraphs are inserted:
"However, where these distributions are related to shares that give rise to different rights to the net assets or products of the company and are allocated according to the quality of the person and are paid to the employees or leaders mentioned in the first paragraph of Article 150-0 of 8 of II A, this rate applies subject to the following conditions:
« 1° These shares have been subscribed or acquired, at a price commensurate with the value of the shares, by the employee or the beneficiary leader of the distribution;
« 2° All shares of the same venture capital corporation that give rise to different rights to the net assets or products of the corporation and assigned to the quality of the person 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 the company or, as a derogatory, a lower percentage fixed by decree, after the advice of the Autorité des marchés financiers;
"(c) The distributions to which these shares are entitled are paid at least five years after the date of issuance of these shares;
« 3° The employee or officer who is the beneficiary of the distribution shall receive a normal remuneration under the employment contract or the social mandate that allowed him to subscribe or acquire these shares. » ;
(c) At the beginning of the second paragraph, the word "However" is deleted;
6° In 8 of Article 1600-0 J, the words: "in the second to sixth preambular paragraphs" are replaced by the words: "in the second".
II. ― The Social Security Code is amended as follows:
1° Au e du I de l'article L. 136-6, après les mots : « de même que », sont inserted les mots : « des distributionsfinis aux 7 et 8 du II de l'article 150-0 A of the general tax code, " and the words "of the general tax code" are replaced by the words "of the same code";
2° In the 8th of Article L. 136-7, the words "in the second to the sixth preambular paragraphs" are replaced by the words "in 2".
III. ― 1°, 3° and 4° of I shall apply as of January 1, 2009. The other provisions of this Article shall apply to joint venture funds created from the date of publication of the decree referred to in b of 3 and b of 5 of I and no later than 30 June 2009 and, for venture capital corporations and entities, to shares and rights issued from the same date.
I. ― Article 265 bis A of the Customs Code is amended as follows:
1° The first draft is as follows:
“1. The products designated below, developed under tax control to be used as fuel or fuel, shall, within the limits of the quantities fixed by approval, benefit from a reduction in the domestic consumer tax, the tariffs set out in Table B of 1 of section 265, which may be adjusted upwards depending on the economic context. The reduction is as follows:
| 1. Methyl Esters of vegetable oil incorporated in diesel or domestic fuel | 15, 00 | 11, 00 | 8, 00 |
| 2. Methyl Esters of animal oil incorporated in diesel or domestic fuel | 15, 00 | 11, 00 | 8, 00 |
| 3. Alcohol content of ethyl alcohol derivatives incorporated in superfuels whose alcohol component is of agricultural origin | 21, 00 | 18, 00 | 14, 00 |
| 4. Eethyl alcohol of agricultural origin incorporated in superfuels or E85 superethanol taken from the identification index 55 | 21, 00 | 18, 00 | 14, 00 |
| 5. Biogazole synthesis | 15, 00 | 11, 00 | 8, 00 |
| 6. Ethytic esters of vegetable oil incorporated in diesel or domestic fuel | 21, 00 | 18, 00 | 14, 00 |
The Customs Code is amended as follows:
1° After the line corresponding to the 11 bis index of Table B of 1 of section 265, it is inserted a line as follows:
| Superfuel with lead content not exceeding 0, 005 g/litre, other than superfuels corresponding to the 11 and 11 bis identification indices, and containing up to 10% v/v ethanol, 22% v/v ethers containing 5 or more carbon atoms, by molecule and a maximum oxygen content of 4% m/m This super-fuel is called E10. | 11 ter | Hectolitre | 60, 69 |
Section 67 of Act No. 2007-1824 of 25 December 2007 of Corrigendum Finance for 2007 is amended as follows:
1° I is thus modified:
(a) In the first paragraph, the words: ", for the first fiscal year ended on December 31, 2007," are deleted and the words: "this exercise" are replaced by the words: "the fiscal year for which this tax is due";
(b) The first sentence of the third paragraph is supplemented by the words "under which it is due";
(c) The third sentence of the third paragraph is supplemented by the words: ", or two exercises following that of reintegration if the imputation could not be carried out in full during this exercise";
2° The III is thus amended:
(a) In the first paragraph, the words: "of the first fiscal year ended on December 31, 2007" are replaced by the words: "of the fiscal year under which the tax referred to in I is due and at the earliest in the preceding eight months";
(b) In the second paragraph, the words: "exception referred to in I" are replaced by the words: "due to the same exercise";
3° It is added an IV as follows:
"IV. – The tax referred to in I is due in respect of the first fiscal year ended December 31, 2007 and the first fiscal year ended December 31, 2008. »
The persons mentioned in IV of Article 33 of Act No. 2004-1484 of 30 December 2004 Financial for 2005 receives a partial refund of the domestic fuel tax applicable to domestic fuel and heavy fuel charged to the identification indices 21 and 24 of Table B of 1Article 265 of the Customs Code and the domestic consumption tax on the natural gasarticle 266 quinquies of the same code.
The amount of the refund is:
― 5 € per hectolitre for domestic fuels acquired between January 1 and December 31, 2008;
― 1, 665 € per 100 kilograms / net for heavy fuel quantities acquired between 1 January and 31 December 2008;
― 1, 071 € per thousand kilowatthours for gas volumes acquired between January 1 and December 31, 2008.
A decree sets out the conditions and deadlines in which the persons mentioned in the first paragraph apply for reimbursement.
Article 39 AA quater of the general tax code is as follows:
"Art. 39 AA quater.-The decisive depreciation rates as defined in 1 of Article 39 A are increased by 30% for the production, sawing and valuation materials of forest products, acquired or manufactured between September 26, 2008 and December 31, 2011 by the first timber processing companies.
"For the application of the first paragraph, first-class wood-processing companies are defined as companies whose main activity is to manufacture from logs intermediate products.
"The benefit of this increase in the decisive amortization rate is subject to compliance with Commission Regulation (EC) No 1998 / 2006 of 15 December 2006, concerning the application of Articles 87 and 88 of the Treaty to Minimizing Aids. »
After the 5th of Article 39 of the General Tax Code, a 5 bis is inserted as follows:
"5 bis. Deferred remuneration for Articles L. 225-42-1 and L. 225-90-1 of the Commercial Code are allowed in deduction of the net profit within the limit of six times the annual social security ceiling per beneficiary. »
I. ― After Article 209 B of the General Tax Code, it is inserted an article 209 C thus drafted:
"Art. 209 C.-I. ― Small or medium-sized enterprises subject to corporate tax under the conditions of common law that have branches or that hold directly and continuously at least 95% of the capital of subsidiaries, established and subject to a tax equivalent to the tax on companies in a State of the European Union or in a State that has entered into a tax evasion with France that contains a clause of administrative assistance in the exchange of information and the tax against fraud
"Subject to compliance with all other conditions mentioned in the previous paragraph, this provision also applies to small and medium-sized enterprises that are not authorized to hold at least 95% of the capital of their subsidiaries because of legal obligations provided by the State in which they are established, but which hold the highest legally authorized share of that State. In this case, small and medium-sized enterprises may deduct from their taxable result of the fiscal year the share of the deficits of these subsidiaries, calculated proportionally to their rate of detention in the capital of these subsidiaries, suffered during the same fiscal year in the State in which they are imposed.
“II. - Small or medium-sized enterprises referred to in I are:
“(a) The number of employees is less than two thousand;
“(b) Including capital and voting rights are not held directly or indirectly up to 25% or more by a company or jointly by several companies that do not meet the threshold mentioned in a. For the determination of this percentage, the participation of venture capital corporations, joint venture investment funds, regional development companies, innovation finance companies and single-person risk investment companies are not taken into account provided that there is no dependency link within the meaning of Article 12 of 39 between the small or medium-sized enterprise involved and the latter funds or companies.
"When the small or medium-sized business belongs to a tax group within the meaning of section 223 A, the threshold referred to in paragraph II is generally appreciated at the level of the tax group.
"III. ― Deficits deducted from the result of a fiscal year by a company under I are reported to the taxable result of the following fiscal years, as the subsequent profit results of the branch or subsidiary, or the rate of the subsequent beneficiary results of the subsidiary held by legal obligation less than 95% by the company, and no later than the taxable result of the fifth fiscal year following that of their deduction.
"IV. ― The tax benefit provided by the provision referred to in I is subject to compliance with Commission Regulation (EC) No 1998 / 2006 of 15 December 2006, concerning the application of Articles 87 and 88 of the Treaty to Minimizing Aids.
"V. ― When in a fiscal year one of the conditions referred to in I is no longer met, the deficits deducted from the taxable results of the small or medium-sized business and not yet reported are added to the taxable result of that fiscal year. »
II. I is applicable to the results of the fiscal years beginning January 1, 2009.
After the e bis 1 of Article 238 bis of the General Tax Code, it is inserted an e ter as follows:
“e ter) Companies, whose state is the sole shareholder, which have for activity the representation of France at universal exhibitions; "
I. ― For companies under the regime of theArticle 208 C of the General Tax Code before 1 January 2007, the condition provided for in second paragraph I of this article shall be met as from 1 January 2010.
II. ― At 1° of the h of 6 of Article 145 of the same code, after the reference: "II", are inserted the words: "and not reintegrated under IV".
III. ― Section 208 C of the same code is amended as follows:
1° II is thus amended:
(a) In the first paragraph, after the words: "taken in leasing" are inserted the words: "or whose enjoyment was granted temporarily by the State, a territorial community or one of their public institutions";
(b) In the first sentence of the second paragraph, after the word "credit-bail", the words "or whose enjoyment was granted on a temporary basis by the State, a territorial authority or one of their public institutions" are inserted;
2° The IV is thus amended:
(a) The first paragraph is supplemented by two sentences as follows:
"In addition, the listed real estate investment company and its affiliates referred to in the II must reinstate in their respective tax results an amount corresponding to the benefit distributed at the end of the year of exit of this plan, as defined in the first paragraph of Article L. 232-11 of the Commercial Codeand corresponding to results exempted under the II of this article. The amount of tax on corporations due shall be increased by the amount of the tax owing on the one hand to the amount of the taxation of the surplus-value that would have been payable under the fifth paragraph if the corporation had not been released from this plan, on the other hand, of the taxation at the rate of 25% of the sum, reduced by one tenth per calendar year since the date of entry into this plan, of the surplus-values » ;
(b) After the second preambular paragraph, a sub-item reads as follows:
"The taxable surplus-value made during the disposal of a building is, however, reduced from the amount of amortizations deducted from the results exempted under II. The first paragraph of this IV becomes applicable if this detention limit is not met at the expiry of the fiscal year in which the overtaking has been found or if this limit is not met more than once for a cause other than one in the third paragraph of the I for the ten years following the option or in the next ten years. In this case, the listed real estate investment corporation is outside this plan, within the meaning of the first paragraph of this IV, for the fiscal year in which the overtaking has been recognized and the distribuable benefit is valued at the end of the fiscal year in which the overtaking has been observed. » ;
(c) After the third preambular paragraph, a sub-item reads as follows:
"With the exception of 2 of section 221, the net taxable capital gains relating to immovables, real rights listed in the last paragraph of paragraph II of this section, rights relating to a lease agreement and shares of the organizations referred to in the fifth paragraph of the same II in the assets of the companies that have opted for the plan set out in audit II and that re-enter the condition of the limit of possession of 60% referred to in the second paragraph of this article Latent surplus-values other than those referred to in the previous sentence are not subject to immediate taxation provided that no changes are made to the accounting records. »
IV. ― At the first sentence of article 208 C ter of the same code, after the words: "on a building" are inserted the words: ", rights relating to a building whose enjoyment was granted on a temporary basis by the State, a territorial community or one of their public institutions".
V. ― The first paragraph of Article 210 E of the same code is supplemented by a sentence as follows:
"For the purposes of these provisions, this subsidiary is deemed to have remained under the regime provided for in section 208, II. C provided that the listed real estate investment corporation(s) that holds it directly or indirectly are not released from the plan within the meaning of IV of the same article. »
VI. ― In the first paragraph of Article 219 of the same code, after the reference: "223 F", the references are inserted: ", from the third paragraph of Article 208 C," and after the word: "credit-bail", the words are inserted: ", rights relating to a building whose enjoyment was granted on a temporary basis by the State, a territorial community or one of their public institutions".
VII. ― This section is not applicable to dietary outflows that occurred before January 2, 2009.
I. ― V of Article 210 E of the General Tax Code the year: "2008" is replaced by the year: "2011".
II. ― Effective January 1, 2009, in the first paragraph of section 219 of the same code, the rate: "16.5%" is replaced by the rate: "19%".
Part II of Article 210 E of the General Tax Code is supplemented by a paragraph to read as follows:
"However, the conservation obligation referred to in the first paragraph is complied with in the event of the total or partial demolition of a building acquired under the provisions of I when the demolition is carried out for the total or partial reconstruction, rehabilitation or renovation of the building, and subject to the completion of the reconstruction, rehabilitation or renovation within five years after the acquisition. »
The first sentence of the second sentence of Article 244 quater B of the General Code of Taxes is supplemented by the words: "or recognized foundations of public utility of the research sector approved in accordance with d bis".
I. ― Table of contents 1 of Article 284 ter of the Customs Code is thus drafted:
| VEHICLE CATEGORY | POIDS TOTAL AUTORIZED load or weight total authorized (tonnes) | TRIMESTRE (in euros) | ||
| Egal or above | Inferior to | Suspension tyre of the axle (x) engine (s) | OTHER SYSTEMS suspension of the axle (x) engine (s) | |
| I. ― Motor vehicles carriers : | ||||
| (a) Two axles; | 12 | 31 | 69 | |
| (b) Three axles; | 12 | 56 | 87 | |
| (c) Four axles and more. | 12 | 27 | 37 | 57 |
| 27 | 91 | 135 | ||
| II. ― Articulated vehicles composed of a tractor and of a semi-trailer : | 12 | 20 | 4 | 8 |
| 20 | 44 | 77 | ||
| (a) Semi-trailer axle; | ||||
| (b) Half-trailer axles; | 12 | 27 | 29 | 43 |
| 27 | 33 | 84 | 117 | |
| 33 | 39 | 117 | 177 | |
| 39 | 157 | 233 | ||
| (c) Semi-trailer three Axious and more. | 12 | 38 | 93 | 129 |
| 38 | 129 | 175 | ||
| III. ― Trailers : | 16 | 30 | 30 | |
| Wastes received in an unauthorised household waste storage facility pursuant to Title I of Book V of the Environmental Code for such reception or transferred to such a facility located in another State. | Tonne | 50 | 60 | 70 | 100 | 100 | 100 | 150 |
| Wastes received in a household and similar waste storage facility authorized under title I of Book V of the Environmental Code for such receipt or transferred to such facility located in another State and authorized under an equivalent effect regulation: A. ― Having been registered within the framework of the Community Environmental Management and Audit System (EMAS) defined by Regulation (EC) No 761/2001 of the European Parliament and the Council of 19 March 2001 or whose environmental management system has been certified in accordance with the International Standard ISO 14001 by an accredited body. | Tonne | 13 | 17 | 17 | 24 | 24 | 24 | 32 |
| B. ― Being the subject of an energy enhancement of biogas by more than 75%. | Tonne | 10 | 11 | 11 | 15 | 15 | 20 | 20 |
| C. ― Other. | Tonne | 15 | 20 | 20 | 30 | 30 | 30 | 40 |
| Wastes received in a household waste incineration facility, assimilated or transferred to such a facility located in another state: A. ― Having been registered within the framework of the Community Environmental Management and Audit System (EMAS) defined by Regulation (EC) No 761/2001 of the European Parliament and the Council of 19 March 2001 or whose environmental management system has been certified in accordance with the International Standard ISO 14001 by an accredited body. | Tonne | 4 | 4 | 6.4 | 6.4 | 8 |
| B. ― Presenting an energy performance whose level, valued under conditions set by a joint budget and environmental ministerial order, is high. | Tonne | 3.5 | 3.5 | 5.6 | 5.6 | 7 |
| C. ∙ The NOx emission values are less than 80 mg/Nm3. | Tonne | 3.5 | 3.5 | 5.6 | 5.6 | 7 |
| D. ― Relevant both the A and B, the A and the C, the B and the C or the A, B and C that precede. | Tonne | 2 | 2 | 3.2 | 3.2 | 4 |
| Other. | Tonne | 7 | 7 | 11.2 | 11.2 | 14 |
| DESIGNATION OF MATERIALS or taxable transactions | PERCEPTION | QUOTITY (in euros) |
| Special industrial wastes received in a facility special or transferred industrial waste disposal such a facility located in another State. | Tonne | 10.03 |
| Wastes received in a waste storage facility or transferred to such a facility in another state. | Tonne | 20.01 |
| Substances emitted in the atmosphere: ― sulphur oxides and other sulphur compounds | Tonne | 43.24 |
| ― hydrochloric acid | Tonne | 43.24 |
| ― nitrogen protoxide | Tonne | 64.86 |
| ― nitrogen oxides and other nitrogen oxygen compounds, the exception of nitrogen protoxide | Tonne | 51.89 |
| non-methane hydrocarbons, solvents and other compounds Volatile | Tonne | 43.24 |
| ― total suspended dust | Tonne | 64.86 in 2009 and 85 in 2010 |
| Lubricants, oils and lubricant preparations including use generates used oils. | Tonne | 44,02 |
| Preparations for laundry, including auxiliary preparations and softening or softening products for the linen: - with phosphate content less than 5% of the weight | Tonne | 39,51 |
| - the phosphate content is between 5% and 30% weight | Tonne | 170.19 |
| - with phosphate content greater than 30% | Tonne | 283.65 |
| Extraction materials. | Tonne | 0.20 |
| Facilities classified: Licensing: ― craftsman no more than two employees | 501.61 | |
| other companies listed in the trades directory | 1 210.78 | |
| other businesses | 2 525.35 | |
| Operation in a calendar year (basic rates): ― having been registered in the framework of the Community Environmental Management System (EMAS) as defined by Regulation (EC) No. 761/2001 European Parliament and Council of 19 March 2001 or environmental management system has been certified ISO 14001 by accredited body | 339.37 | |
| other facilities | 380.44 | |
| Printers made available or distributed free of charge to individuals, without prior request from them, in mailboxes, in common areas of collective dwellings, commercial, public or public places. | Kg | 0.91 |
I. ― After article L. 4211-2 of the Public Health Code, an article L. 4211-2-1 is inserted as follows:
Art.L. 4211-2-1.-In the absence of a specific proximity collection device, pharmacy informals, pharmacy for indoor use and medical biology laboratories are required to collect free waste of infectious health-care activities produced by self-treatment patients, brought by individuals who hold them.
A decree issued after the advice of the Conseil de la concurrence specifies the conditions for pre-collecting, collecting and destroying wastes referred to in the first paragraph, including the conditions for the financing of wastes by the operators and manufacturers of medicines, medical devices and medical devices for in vitro diagnostics leading to the production of perforating wastes for self-treatment patients or manufacturers' agents.
The terms and conditions of financing provided for in this article and the penalties for non-compliance with the obligation referred to in the first paragraph shall be determined by decree in the Council of State.
II. I comes into force on January 1, 2010.
I. ― After Article 151 octies B of the General Tax Code, an article 151 octies C is inserted as follows:
Art. 151 octies C.-Subject to the fact that the members of the association resulting from the transformation are identical to the associates of the transformed corporation or organization, that no change is made to the accounting records and that the taxation of profits, profits and surplus-values not taxed during the transformation remains possible under the new tax regime applicable to the association, the transformation of a corporation or organization under the corporate regime of persons defined in sections 838
1° The consequences of the termination of business under Article 202;
2° The imposition of the surplus-value or less-value found during the cancellation of the shares of the corporation or of the transformed organization, the amount of which is added, at the appropriate time, to that of the surplus-value or the less-value to be found in respect of the rights held in the association in the event of any operation that originates the total or partial withdrawal of the member of the association, or of the transformation or termination of the
3° The imposition of prior deferrals, which are maintained until the deadline mentioned in 2°.
The first paragraph of the V of section 151 octies B is applicable to the partner of the corporation or body transformed up to the maturity referred to in 2°.
II. ― After section 749 A of the same code, an article 749 B is inserted as follows:
Art. 749 B.-Sont exempted from the right of registration or the land advertising tax provided for in section 746 the transactions referred to in the first paragraph of section 151 Oct. C.
III. ― This section applies to changes made effective January 1, 2009.
TheArticle 279 of the General Tax Code is completed by a l as follows:
(l) Reimbursements and compensation paid by municipalities or their groupings to operators providing snow removal services for public roads when they are connected to a public municipal road service.
Article 1011 bis (a) of the General Tax Code is supplemented by two sub-items:
For the determination of the rates mentioned in the table above, the carbon dioxide emission rate of vehicles is reduced by 20 grams per kilometre per dependent child within the meaning of Article L. 521-1 of the Social Security Code, from the third child and for a single vehicle of five seating places and more per household.
This reduction is the subject of a refund request from the service referred to on the tax notice of the tax debtor referred to in 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 the carbon dioxide emission rate per dependent child. A decree sets out the conditions under which claims are addressed, including supporting documents to be produced.
I. ― Article 1011 bis I of the General Tax Code is supplemented by three paragraphs as follows:
The tax is not due:
(a) On registration certificates of vehicles registered in the genus "Specialized self-propelled vehicle" or special car body "Handicap";
(b) On the registration certificates of vehicles acquired by a person holding the disability card referred to in Article L. 241-3 of the Social Action and Family Code or by a person of whom at least one minor or dependent child, and of the same tax home, is the holder of that card.
The b applies only to one vehicle per beneficiary.
II. ― I applies effective July 1, 2009.
The third of Article 1011 bis of the General Tax Code is supplemented by a paragraph thus written:
Vehicles specially equipped to operate by superethanol E85 mentioned in Table B of Article 265 of the Customs Code benefit from a 40% reduction in carbon dioxide emission rates, as defined in Council Directive 70/156/EEC of 6 February 1970, concerning the approximation of the legislation of the Member States relating to the receipt of motor vehicles and their trailers, as set out in the table referred to in paragraph 1 above. This slaughter does not apply to vehicles with carbon dioxide emissions exceeding 250 grams per kilometre.
I. ― Section 3 of Act No. 72-657 of 13 July 1972 establishing measures for certain categories of older merchants and craftsmen is thus amended:
1° The seventh preambular paragraph is replaced by five sub-items:
For establishments whose turnover in square meter is less than €3,000, the tax rate is €5.74 per square meter of surface defined in the third paragraph. For establishments whose turnover at square meter is greater than €12,000, the rate is set at €34.12.
With the exception of establishments that have for main activity the sale or repair of motor vehicles, the rates mentioned in the preceding paragraph are respectively increased to 8,32 € or 35,70 € where, on the same site or within a commercial set within the meaning of theArticle L. 752-3 of the Commercial Code :
― the establishment also has a retail sale of fuels;
― or the establishment directly or indirectly controls a fuel retail distribution facility;
― or the establishment and retail distribution facility of fuels are controlled directly or indirectly by the same person. ;
2° The ninth preambular paragraph is replaced by four sub-items:
With the exception of establishments whose main activity is the sale or repair of motor vehicles, the formula mentioned in the previous paragraph is replaced by the following formula: € 8.32 + [0,00304 × (CAS/S ― 3000)], where, on the same site or within a commercial package within the meaning of theArticle L. 752-3 of the Commercial Code :
― the establishment also has a retail sale of fuels;
― or the establishment directly or indirectly controls a fuel retail distribution facility;
― or the establishment and retail distribution facility of fuels are controlled directly or indirectly by the same person.
II. ― The third of section 99 of Act No. 2008-776 of 4 August 2008 on the modernization of the economy is repealed.
Section 107 of Act No. 2007-1824 of 25 December 2007 of Corrigendum Finance for 2007 is amended as follows:
1° At the beginning of the first paragraph, the words: On a provisional basis and for a period not exceeding one year are deleted;
2° In the last paragraph, the words: and during that period are deleted.
I. ― Section 1649-0 A of the General Tax Code is supplemented by a 9 as follows:
9. By derogation from the provisions of 8, the taxpayer may, under his or her responsibility, use the debt he holds on the State due to the right to restitution acquired under a year, for the payment of the taxes referred to in the b to e of the 2 due in that same year.
This claim, acquired on the same date as the right to restitution referred to in 1, is equal to the amount of that right.
The possibility of imputing this debt shall be subject to the filing of a declaration stating the total amount of the revenues referred to in 4, the amount of the taxation referred to in 2 and the amount of the receivable referred to in the first paragraph, and the taxation or provision on which the receivable is charged.
The filing of the return is made with the tax recovery service that is the subject of that imputation.
When the taxpayer conducts the imputation of the debt referred to in the first paragraph on separate taxation or instalments, the return must also include the amount of imputations already performed during the year, as well as references to taxation or instalments that have already given rise to an imputation.
These statements are controlled under the same rules, guarantees and sanctions as those provided for in income tax, even when the income taken into account in determining the cap is derived from a prescribed period. Article 1783 sexies is applicable.
Where the taxpayer makes one or more imputations pursuant to this 9, the taxpayer retains the opportunity to file a restitution claim under the conditions set out in 8 for the unsubscribed portion of the claim referred to in the first paragraph. On the basis of this application, the claimant may no longer charge this claim under the conditions set out in this paragraph.
II. ― In 4 of the A section 2 of chapter II of Book II of the same code, it is inserted an article 1783 sexies as follows:
Art. 1783 sexies. - When the total amount of imputations performed under Article 1649-0 9 A greater than one-twentieth the amount of the right to restitution to which they relate, the taxpayer is liable to an increase equal to 10% of the insufficiency in payment found.
III. ― The second paragraph of Article L. 10 of the Tax Procedures Book is supplemented by the words: , or to pay all or part of an taxation by means of a debt on the State.
IV. ― This section applies as of January 1, 2009 for tax caps for income earned as of 2007.
I. ― Section 885 H of the General Tax Code is amended as follows:
1° In the third and final paragraphs, the number: 76,000 is replaced by the number: 100,000;
2° It is added a paragraph to read:
The amounts mentioned in the third and fourth paragraphs are revised annually in the same proportion as the upper limit of the first instalment of the income tax scale and rounded to the nearest euro.
II. ― I applies effective January 1, 2009.
In the second paragraph of section 885 J of the General Tax Code, the year: 2008 is replaced by the year: 2010 .
Rule 41 Learn more about this article...In Article 885-0 V bis of the General Tax Code, after the words: 15 December 2006 , are inserted the words: or Regulation (EC) No 1535/2007 of the Commission of 20 December 2007.
II. ― FACTIVE RESOURCES
A. ― Relative provisions
territorial authorities
I. ― Article L. 1613-1 of the General Code of Territorial Communities is as follows:
Art.L. 1613-1.-I. ― Effective 2009, the overall operating staffing is calculated by application to the overall operating staffing set out in the finance law of the previous year of the forecasting rate, associated with the proposed finance law of the year of payment, changes in household consumer prices, excluding tobacco, for the same year.
II. ― By derogation from I, the overall operating staffing for 2009 is equal to the overall operating staffing for 2008 decreased from the overall operating staffing level calculated in 2008 to the community of Saint-Barthélemy under section L. 6264-3 and then increased by 2%.
II. ― Section 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: overall operating staffing, the end of the first sentence of the second paragraph of Article L. 2334-26 of the same code is deleted.
I. ― Section L. 1613-6 of the General Code of Territorial Communities is amended as follows:
1° In the second paragraph, the year: 2009 is replaced by the year: 2010;
2° After the second preambular paragraph, a sub-item reads as follows:
By derogation from the previous paragraph, this fund, in 2009, receives a €10 million in the amount established in the IV of section 6 of the Financial Act, 1987 (No. 86-1317 of 30 December 1986).
II. ― Article L. 1614-1 of the same code is supplemented by a paragraph as follows:
As a derogatory, the general decentralization endowment referred to in Article L. 1614-4 and the credits provided for in 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 same code, it is inserted a sentence as follows:
As a derogatory, this change does not apply in 2009.
IV. ∙ The last paragraph of Article L. 4425-2 and the first paragraph of Article L. 4425-4 of the same Code are supplemented by a sentence as follows:
As a derogatory, this change does not apply in 2009.
V. ― last paragraph of Article 98 of Law No. 83-8 of 7 January 1983 relative to the division of competence between municipalities, departments, regions and the State, the Fourth paragraph of Article 6 of Act No. 88-1089 of 1 December 1988 relating to the competences of the territorial authority of Mayotte in the field of vocational training and learning and section 55 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003) are supplemented by a sentence thus written:
As a derogatory, this change does not apply in 2009.
VI. ∙ Section 134 of the Financial Act, 2003 (No. 2002-1575 of 30 December 2002) is supplemented by a paragraph to read:
As a derogatory, the evolution in the second paragraph does not apply in 2009.
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 supplemented by a sentence as follows:
As a derogatory, this change does not apply in 2009.
II. ― Section L. 3334-16 of the same code is amended as follows:
1° After the second preambular paragraph, a sub-item reads as follows:
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 the year: 2010 .
III. ― Section L. 4332-3 of the same code is amended as follows:
1° After the second preambular paragraph, a sub-item reads as follows:
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 the year: 2010 .
IV. ― Article L. 2334-24 of the same code is supplemented by a paragraph as follows:
In 2009, the proceeds from State revenues were reduced by 100 million euros.
Aunt Article L. 1615-7 of the General Code of Territorial Communities, year: 2008 is replaced by year: 2010 and are added words: and internet access.
In the first sentence of the last paragraph of article L. 121-7 of the urban planning code, after the words: urban planning, the words are inserted: as well as for the digitization of the cadastre, for those made on 1 January 2007.
Aunt first paragraph of Article L. 3334-16-2 of the General Code of Territorial Communitiesas well as at 1°, 2° and 3° of I of the same article, the word and year: and 2008 are replaced by the years: , 2008 and 2009 .
Rule 48 Learn more about this article... I. ― The general code of territorial authorities is amended as follows:
1° In the second paragraph of Article L. 2335-3, the word: in its entirety is replaced by the words: by applying in 2009 to the amount of these losses a rate commensurate with the difference between the total amount paid in 2008 for all compensations referred to in I to X of Article 48 of Law No. 2008-1425 of 27 December 2008 for 2009 and the total amount of the same compensation provided for this purpose for 2009 by article XI;
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 amended:
(a) In the first sentence, the word: fully deleted;
(b) The second sentence is supplemented by the words: multiplied from 2009 by a minoration rate;
(c) It is added a sentence as follows:
As of 2009, this reduction rate is the difference between the total amount paid in 2008 for the total set of compensations referred to in I to X of section 48 of Act No. 2008-1425 of 27 December 2008 of the financial year 2009 and the total amount of the same compensations provided for this purpose for 2009 by the XI of that same section.
II. ∙ Sections 1384 B, 1586 B and 1599 ter E of the General Tax Code are supplemented by a paragraph as follows:
For 2009, the compensation for revenue losses referred to in the preceding paragraph is reduced by a rate corresponding to the difference between the total amount paid in 2008 for the total set of compensations referred to in I to X of section 48 of Act No. 2008-1425 of 27 December 2008 of 2009 and the total amount of such compensations provided for that purpose for 2009 by the XI of that same section.
III. ― Section 6 of the Financial Act, 1987 (No. 86-1317 of 30 December 1986) is amended as follows:
1° The twelfth paragraph of the IV is supplemented by a sentence as follows:
In 2009, the amount of the endowment, before taking into account section L. 1613-6 of the same code, is reduced by application of a rate corresponding to the difference between the total amount paid in 2008 for the total set of compensations referred to in section 48 of Act No. 2008-1425 of 27 December 2008 of finance for 2009 and the total amount of the same compensations provided for that purpose for 2009 by section XI of Act No. ;
2° In the thirteenth paragraph of IV bis, the words: In 2008 were replaced by the words: 2008;
3° IV bis is supplemented by a sub-item:
For 2009, the compensation calculated in accordance with the above provisions and to which is applied the rate of change previously set for 2008 is reduced by application of a rate corresponding to the difference between the total amount paid in 2008 for the total set of compensations referred to in I to X of section 48 of Act No. 2008-1425 of 27 December 2008 of finances for 2009 and the total amount of these same compensations provided for that purpose for 2009
IV. ― The second paragraph of Article 21 of the Financial Law for 1992 (No. 91-1322 of 30 December 1991) is supplemented by a sentence as follows:
For 2009, the compensation for exemptions referred to in d of I, including those referred to in e of I, calculated in accordance with the above provisions, shall be reduced by applying a rate corresponding to the difference between the total amount paid in 2008 for all the compensations referred to in I to X of section 48 of Act No. 2008-1425 of 27 December 2008 of the financial year 2009 and the total amount of such compensation for 2009
V. ∙ Article 9 III of the Financial Law for 1993 (No. 92-1376 of 30 December 1992) is amended as follows:
1° In the sixth paragraph, the words: In 2008 were replaced by the words: 2008;
2° It is added a paragraph to read:
For 2009, the compensation calculated in accordance with the above provisions and to which is applied the rate of change previously set for 2008 is reduced by application of a rate corresponding to the difference between the total amount paid in 2008 for the total set of compensations referred to in I to X of section 48 of Act No. 2008-1425 of 27 December 2008 of finances for 2009 and the total amount of these same compensations provided for that purpose for 2009
VI. ∙ The fifth and seventh paragraphs of Article 4 B and the second paragraph of Article 7 III of Act No. 96-987 of 14 November 1996 on the implementation of the City's Pact of Recovery are supplemented by a sentence to read as follows:
For 2009, the compensation calculated in accordance with the above provisions is reduced by applying a rate corresponding to the difference between the total amount paid in 2008 for the set of compensations referred to in I to X of section 48 of Act No. 2008-1425 of 27 December 2008 of finance for 2009 and the total amount of such compensations provided for that purpose for 2009 by the XI of this same section.
VII. ― Section 26 B of the Financial Act, 2003 (No. 2002-1575 of 30 December 2002) is supplemented by a paragraph to read:
For 2009, the compensation calculated in accordance with the above provisions and to which is applied the rate of change previously set for 2008 is reduced by application of a rate corresponding to the difference between the total amount paid in 2008 for the total set of compensations referred to in I to X of section 48 of Act No. 2008-1425 of 27 December 2008 of finances for 2009 and the total amount of these same compensations provided for that purpose for 2009
VIII. ― II of Article 154 of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities is supplemented by a D as follows:
D. ― As of 2009, the compensations calculated according to the provisions of A, B and C are reduced by application of the lowering rate for that same year by section 48 of Act No. 2008-1425 of 27 December 2008 of the financial year for each exemption device referred to in these provisions.
IX. ∙ Article 42 IV of the Financial Law for 2001 (No. 2000-1352 of 30 December 2000), IV of Article 6 of Law No. 2001-602 of 9 July 2001 orientation on the forest, A and B of the III of Article 27 of Law No. 2003-710 of 1 August 2003 orientation and programming for the city and urban renewal, II of section 137 and B of section 146 of Act No. 2005-157 of 23 February 2005 on the development of rural territories and A and B of Article 29 of Act No. 2006-396 of 31 March 2006 for equality of opportunity is supplemented by a sub-item:
For 2009, the compensation calculated in accordance with the above provisions is reduced by applying a rate corresponding to the difference between the total amount paid in 2008 for the set of compensations referred to in I to X of section 48 of Act No. 2008-1425 of 27 December 2008 of finance for 2009 and the total amount of such compensations provided for that purpose for 2009 by the XI of this same section.
X. ― III of Article 52 of Law No. 95-115 of 4 February 1995 and III of section 95 of the Financial Law for 1998 (No. 97-1269 of 30 December 1997) are supplemented by a paragraph to read as follows:
For 2009, the compensations calculated in accordance with the above provisions are reduced by applying a rate corresponding to the difference between the total amount paid in 2008 for the set of compensations referred to in I to X of section 48 of Act No. 2008-1425 of 27 December 2008 of 2009 and the total amount of these same compensations provided for this purpose for 2009 by the XI of this same section.
XI. ― The total amount to be retained in 2009 for all compensations referred to in I to X is $1,570,596,045 €, which is a decrease of 17.108 per cent in 2009.
XII. ― The revenue collection established in I of Article 55 of the Financial Act for 2004 (No. 2003-1311 of 30 December 2003) is reduced by EUR 25 million in 2009.
| Ain | 1.038717 |
| Aisne | 0.930378 |
| Allier | 0.755101 |
| Alpes-de-Haute-Provence | 0.519484 |
| Hautes-Alpes | 0.384726 |
| Alpes-Maritimes | 1.667435 |
| Ardèche | 0.754730 |
| Ardennes | 0.648394 |
| Ariège | 0.388609 |
| Aube | 0.727693 |
| Aude | 0.767943 |
| Aveyron | 0.739211 |
| Bouches-du-Rhône | 2,399600 |
| Calvados | 1.045865 |
| Cantal | 0.457278 |
| Charente | 0.627035 |
| Charente-Maritime | 1.015021 |
| Dear | 0.622989 |
| Corrèze | 0.747724 |
| Corse-du-Sud | 0.204691 |
| Haute-Corse | 0.208442 |
| Côte-d'Or | 1,156067 |
| Côtes-d'Armor | 0.939462 |
| Creuse | 0.404369 |
| Dordogne | 0.739289 |
| Doubs | 0.883350 |
| Drôme | 0.858751 |
| Eure | 0.981607 |
| Eure-et-Loir | 0.804939 |
| Finistère | 1.057765 |
| Gard | 1.078127 |
| Haute-Garonne | 1.679533 |
| Gers | 0.44787 |
| 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 |
| Loir-et-Cher | 0.590089 |
| Loire | 1,136475 |
| Haute-Loire | 0.60636 |
| Loire-Atlantique | 1.527443 |
| Loiret | 0.974155 |
| Lot | 0.602995 |
| Lot-et-Garonne | 0.499219 |
| Lozère | 0.392197 |
| Hande-et-Loire | 1,113827 |
| Channel | 0.933375 |
| Marne | 0.926809 |
| Haute-Marne | 0.578806 |
| Mayenne | 0.551876 |
| Meurthe-et-Moselle | 1.068141 |
| Meuse | 0.521035 |
| Morbihan | 0.957196 |
| Moselle | 1.535503 |
| Nièvre | 0.635850 |
| North | 3.196150 |
| Oise | 1.084175 |
| Orne | 0.678056 |
| Pas-de-Calais | 2.219579 |
| Puy-de-Dôme | 1.438771 |
| Pyrenees-Atlantiques | 0.945588 |
| Hautes-Pyrénées | 0.563653 |
| Pyrenees-Orientales | 0.697831 |
| Bas-Rhin | 1.383497 |
| Haut-Rhin | 0.923986 |
| Rhône | 2,064875 |
| Haute-Saône | 0.443886 |
| Saône-et-Loire | 1.062472 |
| Sarthe | 1.032071 |
| Savoie | 1,136664 |
| Haute-Savoie | 1,283599 |
| Paris | 2.418194 |
| Seine-Maritime | 1,696647 |
| Seine-et-Marne | 1.905135 |
| Yvelines | 1,780299 |
| Two-Sèvres | 0.659779 |
| Somme | 0.920318 |
| Tarn | 0.681113 |
| Tarn-et-Garonne | 0.446680 |
| Var | 1.369517 |
| Vaucluse | 0.749789 |
| Vendée | 0.928498 |
| Vienna | 0.671860 |
| Haute-Vienne | 0.634806 |
| Vosges | 0.766261 |
| Yonne | 0.742268 |
| Belfort Territory | 0.208194 |
| Essonne | 1.562777 |
| Hauts-de-Seine | 2.028684 |
| Seine-Saint-Denis | 1,964672 |
| Val-de-Marne | 1.473857 |
| Val-d'Oise | 1.513632 |
| Guadeloupe | 0.593797 |
| Martinique | 0.527758 |
| Guyane | 0.354885 |
| La Réunion | 1,379672 |
| Total | 100 |
Table of contents I of Article 40 of Law No. 2005-1719 of 30 December 2005 for 2006 is thus drafted:
| Alsace | 4, 59 | 6, 48 |
| Aquitaine | 4, 37 | 6, 19 |
| Auvergne | 5, 56 | 7, 87 |
| Burgundy | 4, 01 | 5, 69 |
| Brittany | 4, 54 | 6, 42 |
| Centre | 4, 25 | 6, 00 |
| Champagne-Ardenne | 4, 72 | 6, 69 |
| Corse | 9, 31 | 13, 16 |
| Franche-Comté | 5, 84 | 8, 28 |
| Ile-de-France | 11, 97 | 16, 92 |
| Languedoc-Roussillon | 4, 02 | 5, 70 |
| Limousin | 7, 89 | 11, 18 |
| Lorraine | 7, 18 | 10, 16 |
| Midi-Pyrénées | 4, 65 | 6, 57 |
| Nord-Pas-de-Calais | 6, 73 | 9, 54 |
| Lower Normandy | 5, 06 | 7, 17 |
| Haute-Normandie | 5, 01 | 7, 11 |
| Pays de la Loire | 3, 96 | 5, 59 |
| Picardy | 5, 28 | 7, 48 |
| Poitou-Charentes | 4, 19 | 5, 92 |
| Provence-Alpes-Côte d'Azur | 3, 91 | 5, 52 |
| Rhône-Alpes | 4, 10 | 5, 81 |
| Ain | 0.400905 |
| Aisne | 1.310129 |
| Allier | 0.569681 |
| Alpes-de-Haute-Provence | 0.217130 |
| Hautes-Alpes | 0.129415 |
| Alpes-Maritimes | 1.864504 |
| Ardèche | 0.405969 |
| Ardennes | 0.641088 |
| Ariège | 0.255566 |
| Aube | 0.581135 |
| Aude | 0.786057 |
| Aveyron | 0.197704 |
| Bouches-du-Rhône | 5.333152 |
| Calvados | 1.082458 |
| Cantal | 0.089718 |
| Charente | 0.570641 |
| Charente-Maritime | 0.913081 |
| Dear | 0.525714 |
| Corrèze | 0.236528 |
| Corse-du-Sud | 0.160895 |
| Haute-Corse | 0.282556 |
| Côte-d'Or | 0.514447 |
| Côtes-d'Armor | 0.596687 |
| Creuse | 0.134076 |
| Dordogne | 0.559192 |
| Doubs | 0.759670 |
| Drôme | 0.769731 |
| Eure | 0.868911 |
| Eure-et-Loir | 0.526103 |
| Finistère | 0.841257 |
| Gard | 1.799023 |
| Haute-Garonne | 1.820687 |
| Gers | 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 |
| Loir-et-Cher | 0.368594 |
| Loire | 0.882581 |
| Haute-Loire | 0.187251 |
| Loire-Atlantique | 1.538328 |
| Loiret | 0.838449 |
| Lot | 0.84555 |
| Lot-et-Garonne | 0.509766 |
| Lozère | 0.042011 |
| Hande-et-Loire | 0.932447 |
| Channel | 0.520074 |
| Marne | 0.891063 |
| Haute-Marne | 0.307193 |
| Mayenne | 0.220681 |
| Meurthe-et-Moselle | 1.322160 |
| Meuse | 0.351138 |
| Morbihan | 0.664626 |
| Moselle | 1.586610 |
| Nièvre | 0.353640 |
| North | 7.865475 |
| Oise | 1.456553 |
| Orne | 0.401078 |
| Pas-de-Calais | 4.538342 |
| Puy-de-Dôme | 0.781006 |
| Pyrenees-Atlantiques | 0.754978 |
| Hautes-Pyrénées | 0.307782 |
| Pyrenees-Orientales | 1.354043 |
| Bas-Rhin | 1.622231 |
| Haut-Rhin | 0.965425 |
| Rhône | 2.037125 |
| Haute-Saône | 0.376559 |
| Saône-et-Loire | 0.595548 |
| Sarthe | 0.810260 |
| Savoie | 0.341930 |
| Haute-Savoie | 0.463012 |
| Paris | 2.776065 |
| Seine-Maritime | 2.769766 |
| Seine-et-Marne | 1.963777 |
| Yvelines | 1.252954 |
| Two-Sèvres | 0.366040 |
| Somme | 1,168358 |
| Tarn | 0.518440 |
| Tarn-et-Garonne | 0.365506 |
| Var | 1.720344 |
| Vaucluse | 1.219786 |
| Vendée | 0.501503 |
| Vienna | 0.740399 |
| Haute-Vienne | 0.507520 |
| Vosges | 0.618145 |
| Yonne | 0.488170 |
| Belfort Territory | 0.281604 |
| Essonne | 1.849070 |
| Hauts-de-Seine | 1.832813 |
| Seine-Saint-Denis | 4.463559 |
| Val-de-Marne | 1,924160 |
| Val-d'Oise | 1.940532 |
| Total | 100 |
| Excluding State revenues under overall operating staffing | 40 846 531 |
| Excluding on State revenues of the proceeds of fixed fines of the traffic police and automatic radars | 600 000 |
| State income recovery under special endowment for the housing of teachers | 37 500 |
| Compensation for losses of professional tax and landmine levy of municipalities and their groupings | 164 000 |
| Excluding on State revenues for the compensation of professional tax | 638 057 |
| Excluding State revenues for the benefit of the compensation fund for the value added tax | 5 855 000 |
| Excluding the State's revenues under compensation for exemptions relating to local taxation | 1 908 622 |
| locally elected | 64 618 |
| Excerpts on State revenues for the benefit of the territorial community of Corsica and the departments of Corsica | 43 697 |
| Compensation for the deletion of the pay share of the professional tax | 75 195 |
| Departmental mobilization fund for insertion | 500 000 |
| Departmental college equipment allocation | 326 317 |
| Regional school equipment allocation | 661 186 |
| Compensation for exemption under the reduction of the fraction of revenues taken into account in the professional tax bases of non-commercial profit holders | 299 842 |
| Compensation for exemption of land tax relating to non-farm (excluding Corsica) | 216 009 |
| Solidarity Fund for Territorial Communities Affected by Natural Disasters | 10 000 |
| Comprehensive construction and school equipment | 2 654 |
| Total | 52 249 228 |
B. ∙ Other provisions
Subject to the provisions of this Act, assignments resulting from ancillary budgets established and special accounts established prior to the effective date of this Act are confirmed for the year 2009.
A special assignment account is opened in Treasury's writings, entitled: Management and development of resources derived from the use of the Hertzian spectrum, to which the Coordinator is the Budget Minister.
This account retraces:
1° Revenue:
(a) The proceeds of royalties paid by private operators for the use of frequency bands released by the affected departments, effective 1 January 2009;
(b) General budget payments;
(c) Competition funds;
2° In expenditure:
(a) Investment and operating expenditures related to telecommunications services to improve the use of the hertz spectrum, including the transfer of services to non-hertzian carriers;
(b) Investment and operating expenses related to the interception and processing of electromagnetic emissions for intelligence purposes;
(c) Payments for the benefit of the general budget or the state's indebtedness for an amount that cannot be less than 15% of the product referred to in 1°. The contribution to the indebtedness of the State does not apply to the proceeds of royalties paid by private operators for the use of frequency bands released by the Ministry of Defence until 31 December 2014.
I. ― Before Chapter I of Title IV of the Film Industry Code, two articles 44-1 and 44-2 are inserted as follows:
Art. 44-1.-I. ― Are assigned to the National Centre for Cinematography:
1° The proceeds of the tax established in section 45;
2° The proceeds of the tax instituted on the 2nd of Article 11 of the Financial Law for 1976 (No. 75-1278 of 30 December 1975), the levies provided for in sections 235 ter L, 235 ter MA of the General Code of Taxes and the levy provided for in Article 235 ter MC of the same Code, in respect of sales and rental transactions involving pornographic works or incitement to video violence;
3° The proceeds of the tax established in section 302 bis KB of the general tax and tax code provided for in section 302 bis KE of the same code.
II. ― Are also assigned to the National Centre for Cinematography:
1° The product of the complementary competition of television service publishers determined by the convention provided for in articles 28 and 33-1 of Act No. 86-1067 of 30 September 1986 on freedom of communication;
2° The proceeds of the monetary penalties imposed by the Conseil supérieur de l'audiovisuel against television publishers under headings II and III of Act No. 86-1067 of 30 September 1986 referred to above;
3° The proceeds from the refund of advances on income granted prior to January 1, 1996 for the realization of film works and, where applicable, the proceeds of the royalty due by the beneficiaries of these advances.
Art. 44-2.-The National Centre for Cinematography shall annually prepare a report to Parliament which shall report on the anticipated performance and use of the taxes, levies and other products referred to in section 44-1 assigned to it. This report is sent to Parliament at the same time as the financial bill of the year.
II. A. ― The Cinema, Audiovisual and Local Radio Expression Trust Account is closed on December 31, 2008.
At that date, the balances of transactions previously recorded on the first and second sections of the account are assigned to the National Centre for Cinematography; the balance of transactions previously recorded on the third section of the same account shall be paid to the general budget of the State.
Products listed in I and IIArticle 44-1 of the Film Industry Code, due for years prior to 2009 and outstanding, are assigned to the National Centre for Cinematography.
B. ―Article 50 of Act No. 2005-1719 of 30 December 2005 2006 is repealed.
III. ― Section 302 bis KB of the General Tax Code is amended as follows:
1° In the first paragraph of the I, the words: a special assignment account opened in the Treasury's writings and titled " Cinema, audiovisual and local radio expression" are replaced by the words: National Centre for Cinematography;
2° The b of the 1st of the II is supplemented by the words: and other public resources;
3° The IV is supplemented by a sub-item:
They shall send to the National Centre for Cinematography, within the same time as those applicable to the declaration referred to in the first paragraph, a statement in accordance with the model approved by the centre. This statement specifies, under the previous calendar year, the amount of the tax due as well as each of its constituent elements, mentioned in 1° and 2° of II, and the amount of the deposits paid. It also specifies the amount of deposits calculated for the current year. ;
4° A VI is added as follows:
VI. ― The tax product is assigned to the National Film Centre.
IV. ― Article 302 bis KE of the General Tax Code is supplemented by a paragraph to read:
The proceeds of the tax are assigned to the National Centre for Cinematography. The tax authority may be notified of all information relating to the amount of the tax for each debtor.
V. ― Section 11 of the Financial Law for 1976 (No. 75-1278 of 30 December 1975) is amended as follows:
1° The second paragraph of 2 of II is deleted;
2° The III is thus written:
III. ― The proceeds of the levy and tax provided for in 1 and 2 of II are assigned to the National Centre for Cinematography.
VI. ― In the first paragraph of Article 238 bis HF of the General Code of Taxes, the words: and that may benefit from the support of the film industry and the audiovisual program industry provided for in Article 76 of the Financial Law for 1960 (No. 59-1454 of 26 December 1959) and Article 61 of the Financial Law for 1984 (No. 83-1179 of 29 December 1983) are replaced by the words: and eligible
VII. ― Effective January 1, 2010, the tax provided forArticle 302 bis KB of the General Tax Code is recovered by the National Centre for Cinematography.
VIII. ― At the 4th of Article 2 of the Film Industry Code, the words: to film-graphic production are replaced by the words: to film, audio-visual, video and multimedia industries.
I. ―Article 220 octies of the General Tax Code as a result of Act No. 2007-1824 of 25 December 2007 of Corrigendum Finance for 2007 is thus amended:
1° The b of the II is supplemented by the words and a sentence thus written: and to the albums of new talents, composed of one or more free works of copyright within the meaning of articles L. 123-l to L. 123-12 of the intellectual property code. With respect to new talent albums, the tax credit is valued at the corporate level in the corporate tax liability for all albums it produces each year. ;
2° In the first paragraph of the III, the date: 1 January 2006 is replaced by the date: 1 July 2007;
3° The 1st of the VI is thus written:
1° The sum of tax credits calculated for eligible expenditures shall not exceed €700,000 per business and fiscal year. This amount is increased to €1,100,000 when the number of new talent productions recorded at the end of the fiscal year for which the tax credit is calculated increased by at least 25% compared to the number of new talent productions as defined in b of II for the previous year.
II. – In the fourth paragraph of section 220 Q of the same code, the reference: 1° of the second is replaced by the reference: II.
III. ― Section 51 of Act No. 2007-1824 of December 25, 2007 of Corrigendum Finance for 2007 is amended as follows:
1° In II, the word: January is replaced by the word: July;
2° In III, the date: January 1, 2009 is replaced by the date: July 1, 2009.
IV. ― This section comes into force at the same time asArticle 51 of Act No. 2007-1824 of 25 December 2007 for 2007
I. ― Article 1605 I of the General Tax Code reads as follows:
I. ― Effective January 1, 2005, it is instituted, on the one hand, for the benefit of the companies and public establishment covered by the articles 44, 45 and 49 of Act 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 targeted to theArticle 100 of Act No. 86-1067 of 30 September 1986 referred to abovea tax called audiovisual royalty.
II. ― The VI of section 46 of Act No. 2005-1719 of 30 December 2005 of Finance for 2006 is amended as follows:
1° In the first paragraph of 1 the word: public is deleted;
2° The 1st of 1 is thus written:
1° In expenditures: on the one hand, the amount of advances granted to companies and to the public institution covered by the articles 44, 45 and 49 of Act No. 86-1067 of 30 September 1986 relating to freedom of communication and, on the other hand, until 31 December 2011, the amount of advances granted to the public interest group referred to in section 100 of Act No. 86 1067 of 30 September 1986 referred to above;
3° In the first paragraph of 2° of 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 2 it is inserted a sentence as follows:
However, where the recipient organization is the one established to the recipientArticle 100 of Act No. 86-1067 of 30 September 1986 referred to above, the rate of payment of advances is determined by the account manager. ;
5° In 3, the words: 2008 are less than 2,345 million euros are replaced by the words: 2009 is less than 2,451.7 million euros.
Section 45 of Act No. 2007-1822 of 24 December 2007 of Finance for 2008 is amended as follows:
1° At 1°, the words: and until 31 December 2009 are deleted;
2° 2° becomes 3° ;
3° After 1°, the 2° is restored:
2° Effective 1 January 2009, the quotities of the proceeds of the civil aviation tax affected respectively in the annex budget "Air Control and Operations" and the general budget of the State are 82.14 per cent and 17.86 per cent;
4° At 3° as a result of 2° of this article, the rates: 51.47 % and 48.53 % are respectively replaced by the rates: 79.77 % and 20.23 %;
5° In II, the rates: 49.56 % and 50.44 % are respectively replaced by the rates: 77.35 % and 22.65 %.
Aunt 1° of Article 49 of Law No. 2005-1719 of 30 December 2005 for 2006, the amount: 194 million euros is replaced by the amount: 212.05 million euros.
The annual payment provided for in the IV of Article 46 of the Financial Law for 1997 (No. 96-1181 of 30 December 1996) is set at 578 million euros in 2009.
I. ― The debt incurred on behalf of the fund for the financing of the social benefits of non-salarie agricultural workers, in the form of openings of short-term credits granted by a convention, by several banking institutions until 31 December 2008, is transferred to the State.
This transfer takes full right substitution of debtor and simple substitution of the State in all the rights and obligations of the fund to finance the social benefits of agricultural non-salaries, under the conventions transferred. This substitution of debtor takes full right to extinction of the corresponding claims.
II. ― The 1st of the II of section 53 of Act No. 2007-1822 of 24 December 2007 of Finance for 2008 is repealed.
III. ― Effective January 1, 2009, the proceeds of the corporate vehicle tax referred to inarticle 1010 of the General Tax Code is allocated to the Central Fund of the Agricultural Social Mutuality for the financing of health insurance, maternity and disability benefits of the social protection scheme of agricultural non-salaries.
IV. I shall enter into force upon promulgation of this Act.
I. ― The rights and obligations relating to the borrowing contracts on the liabilities of the balance sheet of the public institution known as ERAP are transferred to the State in return for the delivery of securities held by the institution to the State for the same value as those rights and obligations. Interests related to this debt or its refinancing will be traced within the State debt and cash management account, as interest in the negotiable debt.
II. ― This transfer shall not be entitled to an advance refund or to a change in the conditions to which the borrowing contracts have been concluded.
III. ― This transfer does not result in the collection of any fee, tax or payment.
IV. ― The terms and conditions for the application of this section are, as appropriate, set by regulation.
I. ― The public establishment Autoroutes de France is dissolved on January 1, 2009.
TheArticle 13 of Act No. 85-11 of 3 January 1985 relating to the consolidated accounts of certain commercial and public enterprises is not applicable to the financial accounts for the years 2008 and 2009 of the institution. These accounts are determined and approved by a joint decision of the Minister responsible for the budget, the Minister responsible for the economy and the Minister responsible for road traffic. The mandate of the auditors was terminated in the 2008 fiscal year.
At that date, the assets and liabilities of the institution and the rights and obligations arising from its activity are transferred to the State.
This transfer does not give rise to any allowance or collection of duties, taxes and taxes of any kind, or to any payment, for the benefit of State agents, fees or wages provided for in theArticle 879 of the General Tax Code.
The cash held by the establishment on the date of its dissolution is deposited on the State Financial Participation Trust Account.
II. ― Articles L. 122-7 to L. 122-11 of the Road Traffic Codeare repealed and the second paragraph of section L. 153-8 of the same code is deleted.
I. ― In the first paragraph of Article 953 of the General Tax Code, the amount : 60 € is replaced by the amount : 89 € .
II. The second paragraph of the same article is read as follows:
By derogation from the first paragraph, the tariff of the passport stamp issued to a minor aged 15 and over is set at 45 €. For the minor under the age of fifteen, this rate is set at 20 €.
III. ―Article 46 of Act No. 2006-1666 of 21 December 2006 for 2007 is thus drafted:
Art. 46.-The product of the stamp law collected under theArticle 953 of the General Tax Code is allocated, within the limit of 131 million euros, to the National Agency for Secured Titles.
In the first paragraph of section 224 of the Customs Code, the words: in 2007 and 2008 are replaced by the words: for the years 2007 to 2011.
The proceeds of liquidation of the closing balance of the Public Institution responsible for the development of the banks of the Berre pond, found under the conditions defined by the Decree No. 2001-1383 of 31 December 2001 disbanding this establishment, is allocated to the Euro-Mediterranean Public Development Facility of 90% and to the state's general budget of 10%.
I. ― Domanial buildings recognized as unnecessary by the Minister of Defence as part of the defence restructuring operations carried out between January 1, 2009 and December 31, 2014 may be subject to assignments to the symbolic euro and with a deferred price to the municipalities most heavily affected by the restructurings and which apply. A group of municipalities may replace the municipality concerned, upon request of the municipality concerned.
The municipalities on which the restructuring has a major impact are eligible for this arrangement, particularly in relation to the number of jobs that have been abolished in relation to existing jobs, which are experiencing a situation of great economic, social and demographic fragility and have limited capacity for revitalization, particularly with regard to the characteristics of the economic fabric and its recent developments, as well as the prospects for the development of new activities in the territory concerned. The list of these communes is set by decree in the Council of State.
These assignments are authorized by order made on the report of the Minister of Defence and the Minister in charge of the field, in order to allow the conduct of operations or development actions within the meaning of theArticle L. 300-1 of the urban planning code. This decree shows the value of the ceded domanial buildings, estimated by the administration in charge of the domains.
The transfer of ownership occurs on the day of the signature of the authentic act recognizing the assignment. The assignee is substituted for the State for the rights and obligations related to the assets it receives in the state.
Disposals made under these conditions do not result in payment of compensation or collection of duties or taxes, nor in any payment of wages or fees for the benefit of State agents.
In the event of resale, including split, or of transfer of real property rights relating to the property under consideration, for a period of fifteen years from the original assignment, the municipality or group shall pay to the State, as a price supplement, the sum corresponding to half of the difference between the proceeds of sales and the sum of the costs associated with the property transferred and borne by the commune or group, including the costs of dispollution.
This obligation weighs, during the same period of fifteen years, on successive buyers of all or part of the property thus transferred as long as the proposed assignment relates to such assets before the construction or rehabilitation of existing buildings.
In the absence of resale or transfer of real rights relating to all or part of the property transferred by the State, during the period of fifteen years from the original assignment and in the case of non-realization of an action or development operation provided for in Article L. 300-1 of the urban code, the State may agree with the commune of redemption of the building to the symbolic euro. In the absence of a redemption operation, the price supplement is the value of the goods indicated in the decree mentioned in the third paragraph, indexed on the variation of the cost index of construction.
The acts of sale and transfer of successive real rights revert to the obligations resulting from this article in order to ensure that they are published in the relevant mortgage office.
II. ―Article L. 240-1 and the first paragraph of thearticle L. 213-1 the urban planning code shall not apply to transfers referred to in this article.
III. ― Section L. 213-1 of the urban planning code is supplemented by an hour as follows:
(h) Transfers in full ownership of buildings belonging to the State or its public establishments, carried out in accordance with theArticle 141 of Act No. 2006-1771 of 30 December 2006 Corrigendum for 2006.
IV. ― In the first paragraph of Article L. 300-1 of the urban planning code, after the word: collectives, are inserted the words: or research or higher education premises.
V. ― After the word: and , the end of the second paragraph of I of section 141 of Act No. 2006-1771 of 30 December 2006 of Corrigendum Finance for 2006 is thus drafted: of which the corporation referred to in the first paragraph holds part of the social capital.
Is authorized, from the date of entry into force of this Act, the collection of the royalty to cover the costs of the carriage of the registration certificates of the vehicles established by the Decree No. 2008-850 of 26 August 2008.
The amount of the levy on the State's revenues for France's participation in the European Communities' budget is estimated for the 2009 fiscal year to €18.9 billion.
I. ― For 2009, the resources allocated to the budget, assessed in statement A annexed to this Act, the limits of expenses and the overall balance resulting therefrom, are fixed to the following amounts:
(In millions of euros)
| RESOURCES | CHARGES | SALES | |
| General budget | |||
| Gross tax revenues / gross expenditures | 361 348 | 379 028 | |
| To deduce: Refunds and discounts | 101 965 | 101 965 | |
| Net tax revenues/net expenditures | 259 383 | 277 063 | |
| Non-tax revenues | 22 678 | ||
| Total net income/net expenditures | 282 061 | 277 063 | |
| To deduce: Collections for the benefit of local authorities and communities European | 71 149 | ||
| Net requirements for the general budget | 210 912 | 277 063 | 66 151 |
| Evaluation of competition funds and related appropriations | 3 316 | 3 316 | |
| Net requirements for the general budget, including competitive funds | 214 228 | 280 379 | |
| Supplementary budgets Air control and operations | 1 907 | 1 907 | |
| Official publications and administrative information | 196 | 196 | |
| Annex budgets | 2 103 | 2 103 | |
| Evaluation of competition funds and related appropriations: Air control and operations | 19 | 19 | |
| Official publications and administrative information | | | |
| Annex budgets, including competition funds | 2 122 | 2 122 | |
| Special accounts Trust accounts | 57 459 | 57 464 | ― 5 |
| Financial Competition Accounts | 98 506 | 99 436 | ― 930 |
| Trade accounts (solde) | 18 | ||
| Monetary accounts (solde) | 82 | ||
| Special accounts balance | ― 835 | ||
| General balance | | | 66 986 |
(In billions of euros)
| Need for funding | |
| Depreciation of long-term debt | 63, 6 |
| Depreciation of medium-term debt | 47, 4 |
| Depreciation of debts taken by the State | 1, 6 |
| Budgetary deficit | 67, 0 |
| Total | 179, 6 |
| Funding resources | |
| Medium- and long-term emissions (assimilable obligations) Treasury and fixed-rate Treasury bills and annual interest) net redemptions by the State and the Caisse de la Public debt | 135, 0 |
| Cancellation of State securities by the Public Debt Fund | 2, 5 |
| Net change in fixed-rate Treasury bills and pre-capped interest | 20, 9 |
| Changes in deposition of correspondents | ― |
| Change in the Treasury Account | 19, 0 |
| Other cash resources | 2, 2 |
| Total | 179, 6 |
I. ∙ CREDITS OF MISSIONS
It is open to ministers, for 2009, under the general budget, to the amounts of 392 019 909 146 € and 379 028 426 440 € respectively, in accordance with the distribution by mission given in statement B annexed to this Act.
It is open to Ministers, for 2009, under the supplementary budgets, to the amounts of €229,035,333 and €2,102,906,288, respectively, in accordance with the budget allocation provided in statement C annexed to this Act.
It is open to Ministers, for 2009, under the trust accounts and financial competitive examination accounts, commitment authorizations and payment credits, respectively, amounting to the amounts of 157,625,905,226 € and 156,899,905,226 €, in accordance with the apportionment by account set out in statement D annexed to this Act.
II. - DECOUVERT AUTHORIZATIONS
I. - The uncovered authorities granted to Ministers, for 2009, in respect of trade accounts, are set at the amount of €18,113,609,800, in accordance with the apportionment by account in statement E annexed to this Act.
II. ― The uncovered authorities granted to the Minister of Economy, Industry and Employment, for 2009, under the monetary accounts, are set at the amount of €400,000, in accordance with the apportionment by account given to State E annexed to this Act.
The ceiling of employment authorizations for 2009, expressed in full-time equivalents, is divided as follows:
| DEIGNATION OF MINISTRY Budget | PLAFOND expressed in equivalent time full worked |
| I. ― General budget | 2 108 123 |
| Foreign and European Affairs | 15 866 |
| Agriculture and fisheries | 34 597 |
| Budget, Public Accounts and Public Service | 148 194 |
| Culture and communication | 11 731 |
| Defence | 318 455 |
| Ecology, energy, sustainable development and development territory | 67 241 |
| Economy, finance and employment | 15 702 |
| National education | 977 863 |
| Higher education and research | 115 509 |
| Immigration, integration, national identity and co-development | 613 |
| Inland, overseas and territorial authorities | 286 825 |
| Justice | 72 749 |
| Housing and city | 3 505 |
| Health, youth, sports and associative life | 6 814 |
| Prime Minister ' s services | 7 771 |
| Labour, social relations, family and solidarity | 24 688 |
| II. ― Supplementary budgets | 12 707 |
| Air control and operations | 11 734 |
| Official publications and administrative information | 973 |
| Grand total | 2 120 830 |
Effective in the 2010 fiscal year, the Financial Act of the year sets the limit of employment for financial self-sufficiency establishments covered by theArticle 66 of Act No. 73-1150 of 27 December 1973 Financial for 1974.
For 2009, the ceiling on employment permits of state operators, expressed in full-time equivalents, is set at 266,061 jobs. The ceiling is divided as follows:
| MISSIONS and programmes | NOMBRE employment ceiling expressed equivalents full time |
| External action of the State | 6 523 |
| Cultural and scientific radiation | 6 523 |
| General and territorial administration of the State | 140 |
| Territorial administration | 116 |
| Conduct and leadership of interior policies | 24 |
| Agriculture, fisheries, food, and Rural Affairs | 16 952 |
| Economics and sustainable development of agriculture, fisheries and territories | 5 083 |
| Forest | 10 755 |
| Safety and sanitary quality of food | 1 107 |
| Conduct and leadership of agriculture policies | 7 |
| Official development assistance | 299 |
| Economic and financial assistance for development | 52 |
| Solidarity with developing countries | 247 |
| Veterans, memory and links with the Nation | 1 113 |
| Memory, Recognition and Reparation for the Fighting World | 1 113 |
| Culture | 17 876 |
| Heritage | 11 260 |
| Creation | 3 731 |
| Knowledge transmissions and democratization of culture | 2 885 |
| Defence | 4 754 |
| Environment and forward-looking defence policy | 3 549 |
| Preparation and use of forces | 2 |
| Defence policy support | 1 203 |
| Government Action Directorate | 527 |
| Coordination of government work | 527 |
| Ecology, sustainable development and development | 14 102 |
| Transport infrastructure and services | 486 |
| Weather | 3 541 |
| Urbanism, landscapes, water and biodiversity | 5 652 |
| Geographical and cartographical information | 1 673 |
| Risk prevention | 1 519 |
| Energy and post-mines | 808 |
| Conducting and guiding the policies of ecology, energy, development sustainable and land use planning | 423 |
| Economy | 3 605 |
| Tourism | 329 |
| Business Development and Employment | 3 276 |
| School education | 5 037 |
| Support for national education policy | 5 037 |
| Financial management and Human Resources | 1 482 |
| Public service | 1 482 |
| Immigration, asylum and integration | 1 302 |
| Immigration and asylum | 412 |
| Integration and access to French nationality | 890 |
| Justice | 1 124 |
| Justice | 799 |
| Prison administration | 240 |
| Conduct and leadership of justice policy | 85 |
| Outre-mer | 126 |
| Overseas employment | 126 |
| Research and higher education | 143 127 |
| Higher education and academic research | 52 047 |
| Student life | 12 794 |
| Multidisciplinary scientific and technological research | 48 676 |
| Research in environmental and resource management | 17 214 |
| Space research | 2 417 |
| Risk and pollution research | 1 669 |
| Research in the field of energy | 2 026 |
| Economic and industrial research and higher education | 2 404 |
| Transport, equipment and habitat research | 1 844 |
| Dual research (civil and military) | 0 |
| Cultural research and scientific culture | 1 207 |
| Higher education and agricultural research | 829 |
| Social and pension schemes | 459 |
| Marine pension and social security schemes | 459 |
| Health | 2 995 |
| Health prevention and security | 2 429 |
| Care and quality of the care system | 557 |
| Disease protection | 9 |
| Security | 145 |
| National police | 145 |
| Civil security | 122 |
| Coordination of relief | 122 |
| Solidarity, integration and equality of opportunity | 357 |
| Actions for vulnerable families | 91 |
| Handicap and dependency | 266 |
| Sport, youth and associative life | 833 |
| Sport | 737 |
| Youth and Associative Life | 96 |
| Labour and employment | 41 974 |
| Access and return to employment | 41 490 |
| Accompanying economic change and employment development | 119 |
| Improving the quality of employment and labour relations | 194 |
| Design, management and evaluation of employment and labour policies | 171 |
| City and housing | 563 |
| Prevention of exclusion and inclusion of vulnerable persons | 47 |
| City policy | 344 |
| Development and improvement of housing supply | 172 |
| Air control and operations (budget annex) | 524 |
| Aeronautical training | 524 |
| Grand total | 266 061 |
The deferrals for 2008 over 2009 that may be carried out from the programs listed in the table below will not exceed the amount of the payment credits available to these programs by the Act No. 2007-1822 of 24 December 2007 Finance for 2008.
| Conducting and driving internal policies. | General and territorial administration of the State. |
| Force equipment. | Defense. |
| French presidency of the European Union. | Government Action Directorate. |
| Tax and financial management of the state and local public sector. | Management of public finances and human resources. |
| Public finance strategy and state modernization. | Management of public finances and human resources. |
| State territorial interventions. | Territorial policy. |
| Specific competition and administration. | Relations with local authorities. |
| National weaponry. | Security. |
| Improved quality of employment and labour relations. | Work and employment. |
I. ∙ FISCAL AND BUDGETARY MEASURES
NON RATTACHÉ
For those devices whose annual revalorization refers to the forecasted evolution of consumer prices for tobacco in the economic, social and financial report annexed to the proposed financial law of the year, the rate of revalorization is set at 1.5% in 2009.
After the d of Article 41 of the General Tax Code, it is inserted a d bis as follows:
"d bis. In case of sharing with relief, the tax deferral is maintained if the attribute(s) of the individual undertaking make the commitment to pay the tax on the deferral surplus-value to the date that one of the events cited to a or b is realized. »
The first of the second of Article 151 nuns of the General Tax Code is supplemented by a paragraph thus written:
"In case of sharing with relief, the tax deferral shall be maintained if the attributes of the social rights referred to above take the commitment to pay the tax on the surplus-value deferred to the date that one of the events cited in the first paragraph is realized. »
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".
In the second paragraph of section 1709 of the General Tax Code, the words: "of the surviving spouse" are replaced by the words: "of those exempted from transfer rights by death".
I. ― The b ter of the 1st of the I of Article 31 of the General Tax Code is supplemented by a sentence as follows:
"This paragraph is not applicable to expenditures on buildings for which a building permit application or a construction declaration was filed as of January 1, 2009. »
II. ― The first two sentences of third paragraph of the 3° section 156, section I, of the General Tax Code, shall not apply to deficits resulting from expenditures on buildings for which a building permit application or a construction declaration was filed on or after January 1, 2009.
III. ― After article 199 duovicies of the General Tax Code, an article 199 tervicies is inserted as follows:
"Art. 199 tervicies.-I. ― Taxpayers domiciled in France within the meaning of section 4 B are entitled to a reduction in income tax on the basis of their expenses for the complete restoration of a building:
"– located in a safeguarded area created pursuant to Article L. 313-1 of the urban planning code, either when the protection and development plan for that sector is approved, or when the restoration was declared public utility under Article L. 313-4 of the same code;
" — located in an architectural, urban and landscape heritage protection area created under articles L. 642-1 to L. 642-7 of the Heritage Code when restoration was declared public utility.
"The tax reduction applies to expenses incurred for residential premises or for premises originally intended for housing and reallocated for that purpose or for premises assigned for use other than the dwelling that have not been originally intended for housing and whose proceeds of rental are taxed in the property income category.
"It is not applicable to expenses relating to immovable property whose property rights are dismembered or to expenses relating to immovable property owned by a corporation not subject to tax on corporations whose ownership rights of shares are dismembered.
“II. ― The expenses referred to in I shall be the expenses listed in a, a bis, b, b, c and e of 1° of I of Article 31, of the fees for membership in urban restoration associations, as well as of the expenses of work imposed or authorized in accordance with the legislative or regulatory provisions relating to the sectors and areas referred to in the second and third paragraphs of I of this Article, including the work carried out in local premises and Where applicable, the duration of the work is extended by the time the work is interrupted or slowed under articles L. 531-14 to L. 531-16 of the Heritage Code or by the effect of force majeure.
"Also opens the right to tax reduction the portion of the provisions paid by the owner for work expenses of the condominium and for the amount actually used by the condominium trustee to the payment of the said expenses.
"When work expenses are incurred under a contract for the sale of a building to be renovated under section L. 262-1 of the Construction and Housing Code, the amount of expenses eligible for the tax reduction, under the conditions and limits set out in this section, is that corresponding to the cost of the work to be carried out by the seller and actually paid by the purchaser according to the contract schedule.
"III. ― The tax reduction is equal to 30% of the amount of expenditures referred to in II, deducted within the annual limit of € 100,000.
"This rate is increased by ten points when expenditures are made for buildings located in a safeguarded area created under Article L. 313-1 of the urban planning code.
"IV. ― When expenses relate to a residential space, the owner undertakes to rent it naked, for use in the tenant's principal residence, for a period of nine years. When the expenses relate to a local for use other than the home, the owner undertakes to rent it for the same period.
"The rental cannot be concluded with a member of the tax home, an ascendant or a descendant of the taxpayer or, if the housing is the property of a corporation not subject to corporate tax, one of its partners or a member of its tax home, an ascendant or a descendant of a partner. The partners of the company are committed to retain their shares until the end of the rental commitment.
"The rental must take effect within twelve months of the completion of the work.
"V. ― A taxpayer may not, for the same premises or for the same subscription of shares, benefit from either one of the tax reductions provided for in sections 199 decies E to 199 decies G, 199 decies I or 199 undecies A and the provisions of this section.
"When the taxpayer is entitled to the expenses referred to in I of the tax reduction provided for in this section, the related expenses cannot be deducted for the determination of land income.
"VI. ― The tax reduction obtained is the subject of a recovery for the year in which:
« 1° The termination of the lease or retention commitment of the shares referred to in IV;
« 2° Dismemberment of the property rights of the property or shares. However, no challenge is made when the dismemberment of this right or the transfer of ownership of the property is the result of the death of one of the members of the common-taxed couple and the attribute surviving spouse of the property or owner of its usufruct undertakes to meet the commitments set out in IV, under the same conditions and under the same terms and conditions, for the period remaining to run on the date of death.
« VII. - A decree specifies, as appropriate, the terms and conditions for the application of this article.
« VIII. ― This section applies to expenditures relating to buildings for which a building permit application or a construction declaration was filed effective January 1, 2009. »
I. ― After Article 156 of the General Tax Code, an article 156 bis is inserted as follows:
"Art. 156 bis.-I. ― The benefit of the provisions of section 156 specific to buildings classified or registered under historical monuments, having been approved by the Minister responsible for the budget because of their particular historical or artistic character or having received the label issued by the Heritage Foundation pursuant to theArticle L. 143-2 of the Heritage Code, is subject to the owner's commitment to retain the ownership of these buildings for a period of not less than fifteen years from their acquisition, including when the property is prior to January 1, 2009.
“II. ― The benefit of the provisions of section 156 specific to buildings classified or registered under historical monuments, having been approved by the Minister responsible for the budget because of their particular historical or artistic character or having received the label issued by the Heritage Foundation pursuant to theArticle L. 143-2 of the Heritage Code, is not open to buildings held by civil societies not subject to corporate tax.
"The provisions of the preceding paragraph shall not apply to immovables held by civil corporations not subject to corporate tax and having been approved by the Minister responsible for the budget, after the advice of the Minister responsible for the culture, when the heritage interest of the monument and the importance of the maintenance charges justify the use of such mode of detention or of buildings held by civil societies not subject to the tax on companies whose shares The commitment to the conservation of the partners of a corporation formed between members of the same family is not broken when the shares are assigned to a member of that family who resumes the previously subscribed commitment for its remaining duration.
"III. – Where applicable, the total income or net income of the year in which the undertaking referred to in I or II is not met and the next two years is increased by one third of the amount of unduly charged charges.
"This increase is not made in the event of termination, invalidity corresponding to the classification in the second or third of the categories provided for in theArticle L. 341-4 of the Social Security Code or the death of the taxpayer or of one of the spouses subject to a common taxation, as well as in the event of a free transfer of the property or of the shares provided that the donees, heirs and legatees resume the previously subscribed undertaking for its remaining period of time to be incurred on the date of the transfer of the property free of charge.
"IV. ― The first paragraph of the II is not applicable to immovables acquired before January 1, 2009 by corporations not subject to corporate tax, including where such acquisition is limited to an unmarked property right.
"V. ― The benefit of the provisions of section 156 specific to buildings classified or registered under historical monuments, having been approved by the Minister responsible for the budget because of their particular historical or artistic character or having received the label issued by the Heritage Foundation pursuant to theArticle L. 143-2 of the Heritage Code, is not open to buildings that have been the subject of a division effective January 1, 2009, unless the division is subject to an approval issued by the Minister of Budget, after notice by the Minister of Culture, when the heritage interest of the monument and the importance of the maintenance expenses warrant. »
II. ― This section is applicable as of the 2009 taxation of revenues.
The Government submits, before the end of the first half of 2009, a report to Parliament on the opportunity to set a maximum deadline for conducting archaeological excavations following diagnosis.
I. ― After article 199 undecies C of the general tax code, it is inserted an article 199 undecies D:
"Art. 199 undecies D.-I. ― 1. The sum of the income tax reductions referred to in sections 199 undecies A and 199 undecies B and the deferral of these tax reductions, whose imputation is allowed for a taxpayer in the same taxation year, cannot exceed a sum of €40,000.
“2. For the assessment of the limit referred to in 1, the reduction in investment tax referred to in the first sentence of the twenty-sixth and twenty-seventh paragraphs of I of section 199 undecies B and the deferrals resulting from a reduction in taxes under the same investments are retained for 40% of their amount.
“3. For the assessment of the limit referred to in 1, the reduction in investment tax referred to in the second sentence of the twenty-sixth paragraph of I of section 199 undecies B and the deferrals resulting from a reduction in taxes under the same investments are retained for half of their amount.
“4. fractions of tax reductions and deferrals that are not deducted under 2 and 3 may be charged within the annual limit:
" ― once and a half the amount referred to in 1 for the fraction not retained under 2;
“– the amount referred to in 1 for the non-restricted fraction under 3.
“II. ― Where the taxpayer is directly making investments referred to in I of section 199 undecies B in respect of and for the needs of the activity for which he or she participates in the operation within the meaning of 1° bis of I of section 156, the total amount of the tax reduction and the deferrals resulting from such investments, the imputation of which is allowed for the same taxation year, cannot exceed two or more years
"III. ― By derogation from I and II, the total amount of the income tax reductions referred to in sections 199 undecies A and 199 undecies B and the deferral of these tax reductions, the imputation of which is allowed for a taxpayer under the same taxation year, may be increased, on an option of the taxpayer, to 15% of the income of the year being considered as the basis for computing the income tax on the taxpayer »
II. ― The I of section 199 undecies B of the same code is amended as follows:
1° The twenty-first preambular paragraph reads as follows:
"When the amount of the tax reduction exceeds the tax due by the taxpayer that made the investment, the balance may be deferred, under the same conditions, on income tax from the following years to the fifth inclusive. » ;
2° In the twenty-second paragraph, the words: "within the limit of 40% of the tax credit and an investment of €1,525 000" are replaced by the words: "within the limit of € 100,000 per year or €300,000 per three-year period";
3° In the first sentence of the twenty-fifth paragraph, the words "in the nineteenth paragraph" are replaced by the words "in the nineteenth and twenty-seventh paragraphs";
4° Six sub-items are added:
"The tax reduction in this I applies to investments made by a corporation subject to full tax on companies whose shares are wholly and directly owned by taxpayers, natural persons, domiciled in France within the meaning of section 4 B. In this case, the tax reduction is practised by the partners in a proportion corresponding to their rights in society. The application of this provision is subject to the following conditions:
« 1° Investments received prior approval from the Minister responsible for the budget under the conditions set out in III of section 217 undecies;
« 2° Investments are made available to a company as part of a rental contract respecting the conditions referred to in the fourteenth to seventeenth paragraphs of I of section 217 undecies and 60% of the tax reduction are returned to the tenant company in the form of a reduction in rent and the sale price of the property to the operator;
« 3° The sole purpose of the investment company is to acquire productive investments for the purpose of leasing to a company located in overseas departments or communities.
"The natural partners referred to in the twenty-seventh paragraph shall not, for the subscription to the capital of the corporation referred to in the same paragraph, benefit from the tax reductions provided for in sections 199 undecies A, 199 terdecies-0 A and 885-0 V bis and the corporation referred to in the twenty-seventh paragraph shall not benefit from the provisions provided for in sections 217 bis and 217 undecies.
"The 11 of section 150-0 D is not applicable to any less-values found by the taxpayers referred to in the twenty-seventh paragraph when the securities of the companies referred to in that same paragraph are disposed of. 2° of 3 of section 158 does not apply to revenues distributed by these companies. »
III. – I and II apply to tax reductions and deferrals resulting from investments and work completed as of January 1, 2009.
However, they are not applicable to tax reductions and deferrals that result:
1° Investments for the prior approval or approval of which an application has been made to the administration before January 1, 2009;
2° Acquisitions of buildings that were the subject of a project opening declaration by 1 January 2009;
3° Acquisitions of tangible property or remediation of buildings for which orders were placed and deposits equal to at least 50% of their price paid before January 1, 2009.
I. ― In the first paragraph of article 163 duovicies of the General Tax Code, after the reference: "238 bis HO", the words "realised before January 1, 2009".
II. ― After article 199 duovicies of the same code, an article 199 quatervicies is inserted as follows:
"Art. 199 quatervicies.-I. ― Taxpayers domiciled in France within the meaning of section 4 B may receive a reduction in income tax equal to 40% of the amount of the amounts actually paid between January 1, 2009 and December 31, 2011 for subscriptions in cash to the capital of the companies referred to in section 238 HO bis, deducted within the annual limit of 25% of the total net income and €8,000 for single taxpayers,
“II. ― Where all or part of the shares or shares that have resulted in the reduction is disposed of before December 31 of the fifth year following that of the subscription, it is practiced under the year of the assignment a resumption of the tax reductions obtained.
"The provisions of the first paragraph shall not apply in the case of termination, disability corresponding to the classification in the second or third of the categories provided for in theArticle L. 341-4 of the Social Security Code or death of a taxpayer or of a spouse subject to a common taxation. The same is true in the event of a donation to a natural person of the securities received in return for the subscription to the capital of the corporation if the donee reverts to the obligation to retain the transferred securities provided for in the first paragraph.In the absence of this, the recovery of the income tax reduction obtained is made on behalf of the donor. »
III. ― The Government submits to Parliament, by December 31, 2011, a comprehensive assessment report on the dissemination and impact of the tax benefit in favour of the financing of artisanal fisheries.
I. ― In I of Article 163 quinvicies of the General Tax Code, after the word "annually" the words "before January 1, 2009".
II. ― After article 199 duovicies of the same code, an article 199 quinvicies is inserted as follows:
"Art. 199 quinvicies.-The taxpayers domiciled in France within the meaning of section 4 B may benefit from a reduction in income tax equal to 40% of the amount of the amounts actually paid between January 1, 2009 and December 31, 2011 on a co-development savings account as defined inArticle L. 221-33 of the monetary and financial coderetained within the annual limit of 25% of total net income and 20,000 €.
"The withdrawal of all or part of the amounts paid on a co-development savings account and resulting in the tax reduction provided for in this section is subject to the fact that they are intended to effectively serve an investment defined in Article III of the same Article L. 221-33.
"In the event of non-compliance with the object of the co-development savings accounts as defined in the same III, the withdrawal of all or part of the sums paid on a co-development savings account and resulting in the tax reduction provided for in this section shall be conditioned to the prior payment of a levy on those sums withdrawn at the rate defined in 3° of the III bis of section 125 A to this code, the amount of which is increased by the application of the rate defined in the III of section 1727, based on the period between December 31 of the year for the taxation of revenues from which the tax reduction provided for in this section has been charged and the date of withdrawal.
"This withdrawal is established, liquidated and recovered under the same guarantees and sanctions as mentioned in Article 125 A.
"A decree sets out the modalities for the application of this article. »
III. ― The Government submits to Parliament, by December 31, 2011, a comprehensive assessment report on the distribution and impact of the co-development savings account.
I. ― After Article 39 F of the General Tax Code, an article 39 G is inserted as follows:
"Art. 39 G.-For the purposes of 2° of 1 of section 39, the depreciation of the immovables that have opened the right to the tax reduction provided for in section 199 sexvicies shall be allowed in deduction of the taxable income of the beneficiary of this tax reduction only to 85% of the amount that has been regularly recorded.
"The 2 and 3 of section 39 C are not applicable to the share of amortizations that have not been allowed in deduction of the taxable result under the preceding paragraph. »
II. ― In the first paragraph of Article 50-0 of the same code, after the words: "to provide housing", the words are inserted: "with the exception of the direct or indirect rental of furnished or rented accommodation, other than those mentioned in the 1st to 3rd of Article 1407,".
III. ― Section 151 septies of the same code is amended as follows:
1° At the 1° of the II, after the words: "to provide housing", are inserted the words: ", excluding the direct or indirect rental of furnished or rented accommodations";
2° The VII is thus drafted:
« VII. ― Sections 150 U to 150 HV are applicable to surplus-values made during the assignment of furnished or rented accommodations and are subject to direct or indirect rental when this activity is not carried out in a professional capacity. The direct or indirect rental activity of furnished or rented accommodation is carried out in a professional capacity when the following three conditions are met:
« 1° At least one member of the tax home is registered in the trade and corporate register as a professional lease;
« 2° Annual revenues withdrawn from this activity by all members of the tax shelter exceed 23,000 €;
« 3° These revenues exceed income from the tax home subject to income tax in the categories of salaries and wages as defined in section 79, industrial and commercial profits other than those derived from the furnished rental activity, agricultural profits, non-commercial profits and revenues of the managers and associates referred to in section 62.
"For the purposes of the third condition, the revenues for a rental that began before 1 January 2009 or on a residential premises acquired or booked before that date under the conditions provided for in articles L. 261-2, L. 261-3, L. 261-15 or L. 262-1 of the construction and housing code are counted for an amount that exceeds their value, reduced by two-fifths of the ten-year term
"The rental of the dwelling place is deemed to begin on the date of its acquisition or, if the acquisition occurred prior to the completion of the premises, on the date of its completion. The year the rental begins, the related recipes are, if any, reduced to twelve months for the appreciation of the thresholds mentioned in 2° and 3°. The same is the year of total cessation of the rental activity. »
IV. I of section 156 of the same code is amended as follows:
1° The 1° bis is thus modified:
(a) The fourth sentence of the first paragraph is as follows:
"These imputation methods are not applicable to deficits arising from the direct or indirect rental activity of furnished or rented accommodations. » ;
(b) In the first sentence of the third paragraph, the words "as well as the persons mentioned in the last sentence of the first paragraph" are deleted;
2° After 1° bis, it is inserted a 1° ter as follows:
« 1° ter Deficit of the tax home from the direct or indirect rental activity of furnished or rented accommodations where the activity is not carried out on a professional basis within the meaning of Article 151, VII. These deficits apply exclusively to income from such an activity over the next ten years in which the activity is not carried out in a professional capacity within the same provisions.
"However, where the activity is carried out, from the beginning of the lease, as a professional measure within the meaning of the same provisions, the share of the deficits that could not be charged under the first paragraph and that comes from the expenses incurred for the direct or indirect rental of a dwelling place before the commencement of that rental, as determined in accordance with the sixth paragraph of the VII of Article 151 septies, may be charged by three third years on the overall rental income of the "
V. ― After article 199 duovicies of the same code, it is inserted an article 199 sexvicies as follows:
"Art. 199 sexvicies.-I. ― The taxpayers domiciled in France within the meaning of section 4 B may benefit from a reduction in income tax for the acquisition, as of January 1, 2009, of a new housing or in the future state of completion or of a housing completed for at least fifteen years having been the subject of rehabilitation or renovation or that is the subject of rehabilitation or renovation work
« 1° An establishment referred to in 6° or 7° of the I of Article L. 312-1 of the Code of Social Action and Families or all of the dwellings assigned to the family reception of elderly or disabled persons, provided for in articles L. 444-1 to L. 444-9 of the same code managed by a group of social or medico-social cooperation;
« 2° A residence with student services;
« 3° A classified tourist residence;
« 4° An establishment referred to in 2° of Article L. 6111-2 of the Public Health Code.
“II. ― The tax reduction is calculated on the cost of housing. The rate is 5 per cent. The annual amount of the tax reduction cannot exceed 25 000 €.
"It is charged under the conditions set out in 5 of I of Article 197.
"For newly acquired dwellings, in the future state of completion or completed for at least fifteen years and having been rehabilitated, it is granted under the year of completion of the housing or that of its acquisition if it is later.
"For housing completed for at least fifteen years and which has been rehabilitated, it is calculated on the cost of housing plus rehabilitation work and is granted for the year of completion of this work.
"When the accommodation is held in indivision, each indivisary shall be entitled to the tax reduction in the rate of the share of the cost of the housing plus, if any, the rehabilitation work, corresponding to its indivisible rights to the housing concerned.
"III. ― The owner must commit to renting the accommodation for at least nine years to the operator of the establishment or residence. The rental must take effect in the month following the date:
" – the completion of the building or its acquisition if it is later, for the new acquired housing or in the future state of completion;
" – acquisition for new housing completed for at least fifteen years of rehabilitation;
" – completion of work for housing completed for at least fifteen years and undergoing rehabilitation work.
"In the event of non-compliance with the rental or disposal of the housing, the reduction in the housing is the subject of a recovery for the year of termination of the undertaking or assignment. However, in the event of a disability corresponding to the classification in the second or third of the categories provided for in section L. 341-4 of the Code of Social Security, Termination or Death of the taxpayer or of one of the spouses subject to common taxation, the tax reduction is not resumed.
"The reduction is not applicable in respect of dwellings whose property rights are confused. However, where the transfer of ownership of the property or the dismemberment of that right results from the death of one of the spouses subject to joint taxation, the surviving spouse attributing the property or owner of its usufruit may apply for recovery, under the same conditions and under the same terms, of the benefit of the reduction provided for in this article for the period remaining to run on the date of death.
"IV. ― A taxpayer may not, for the same dwelling, benefit from both the tax reductions referred to in sections 199 undecies A and 199 undecies B and the provisions of this section. »
VI. ― I to IV apply for the determination of income tax due in 2009 and subsequent years. The tax reduction under the V is also applicable under the same conditions and limitations under the acquisition:
- new accommodations in non-categorized tourism residences that have been the subject of a construction site opening declaration before January 1, 2009, when the acquisition occurs from that date and no later than December 31, 2010;
– housing completed for at least fifteen years as of January 1, 2009 having been rehabilitated or renovated under which a building permit application or a construction declaration was filed between January 1, 2006 and December 31, 2008 and located in a tourism residence under which a building permit application or a construction declaration was filed between January 1, 2006 and December 31, 2008 and in which at least one housing grantedArticle L. 261-15 of the Construction and Housing Code during the same period, where such acquisition occurs from that date and no later than 31 December 2010.
I. ― After the article 200 quaterdecies of the general tax code, it is inserted a III as follows:
"III. ― Placing certain tax benefits
income tax
"Art. 200-0 A.-1. The total of the tax benefits referred to in 2 cannot provide a reduction in the amount of the tax owing above the sum of $25,000 and an amount equal to 10% of the taxable income used as the basis for calculating income tax under the conditions set out in I of section 197.
“2. The tax benefits for the application of the cap referred to in 1 for a taxation year are as follows:
“(a) The tax benefit provided by the deductions for the depreciation provided for in paragraphs 1 and 1 of Article 31 and 31 bis;
“(b) reductions, including, where applicable, for their amount acquired under a prior and deferred year, and income tax credits, except those mentioned in sections 199 quater B, 199 quater C, 199 quater F, 199 septies, 199 terdecies-0 B, 199 quindecies, 199 octodecies
“3. The reduction in investment taxes referred to in the first sentence of the twenty-sixth and twenty-seventh paragraphs of I of section 199 undecies B is retained for the application of the cap referred to in 1 of this section for 40% of its amount. The tax reduction for investments referred to in the second sentence of the twenty-sixth paragraph of I of section 199 undecies B is retained for the application of the cap referred to in 1 of this section for half of its amount.
“4. A decree sets out the modalities for the application of this article. »
II. ― After the word: "benefits", the end of the first paragraph of section 170, paragraph 1, of the same code is as follows: ", its family expenses and other elements necessary for the calculation of income tax, including those used for the determination of the tax benefit cap provided for in section 200-0 A."
III. – I and II are applicable from the 2009 income tax, subject to the specific provisions mentioned in the following paragraphs.
For the purposes of the I, the tax benefits granted in respect of expenses paid, investments made or grants granted as of January 1, 2009.
However, the only benefits available are taken into account:
1° By deduction for depreciation under h and l of 1° of Article 31 of the General Tax Code in respect of new acquired dwellings or in the future state of completion effective January 1, 2009 and of the dwellings that the taxpayer has been built and that have been the subject of, from that date, a notice of opening of the construction site;
2° By the deduction in respect of the depreciation provided for in the same hours and in respect of premises assigned for use other than the dwelling acquired as of January 1, 2009, and that the taxpayer transforms into dwellings as well as housing acquired from that date that the taxpayer rehabilitates with a view to giving them technical characteristics similar to those of new dwellings;
3° By the deduction for the depreciation under section 31 bis of the same code, for cash subscriptions to the original capital or capital increases made on or after January 1, 2009;
4° By the income tax reductions referred to in sections 199 undecies A and 199 undecies B acquired under:
(a) Investments for the prior approval or approval of which an application was made to the administration after January 1, 2009;
(b) Acquisitions of buildings that were the subject of a project opening declaration after 1 January 2009;
(c) Acquisitions of tangible property delivered as of January 1, 2009, with the exception of those ordered before that date and for which deposits were paid at least 50% of their price;
(d) Construction rehabilitation works undertaken after January 1, 2009, with the exception of those for which deposits at least 50% of their price were paid before that date.
I. ― Section 195 of the General Tax Code is amended as follows:
1° It is supplemented by the words: "whose taxpayers have borne exclusive or principal charge for at least five years in which they lived alone";
2° The b is supplemented by the words: "and that taxpayers have exclusive or principally borne the charge of at least one of these children for at least five years in which they lived alone";
3° The e is supplemented by the words: "or if the adopted child has not been at the sole or principal expense of the taxpayers for at least five years in which they live alone."
II. ― Taxable income for the years 2009 to 2011 for single, divorced or widowed taxpayers who have benefited from taxing their 2008 revenues provisions of Article 195 of the General Tax Code pursuant to a, b and e of the same 1 in their drafting effective January 1, 2008 and which are not mentioned in a, b and e of the same 1 in its drafting resulting from this Act is divided by 1, 5 provided that these taxpayers live alone.
III. ― The tax reduction resulting from the application of the II cannot exceed €855 for the taxation of revenues for 2009, €570 for the taxation of revenues for 2010 and €285 for the taxation of revenues for 2011.
IV. ― After the amount: "855 €", the end of the third paragraph of 2 of Article 197 of the General Tax Code is deleted.
V. ― This section is applicable as of the taxation of revenues for 2009.
Aunt first paragraph of articles 199 decies E and 199 decies F of the General Tax Codethe year: "2010" is replaced by the year: "2012".
I. ― The second paragraph of Article 199 decies E of the General Tax Code is supplemented by a sentence as follows:
"At the request of the taxpayer, this balance may be charged by sixth for the next six years. »
II. ― After the second sentence of the third paragraph of article 199 decies EA of the same code, it is inserted a sentence as follows:
"At the request of the taxpayer, this balance may be charged by sixth for the next six years. »
III. ― I and II apply to revenues collected as of January 1, 2009.
I. ― In the first sentence of the first paragraph of Article 199 decies EA and 1 b and c of Article 199 decies F of the General Tax Code, the words: "before January 1, 1989" are replaced by the words: "for at least fifteen years".
II. ― I applies to revenues collected as of January 1, 2009.
Aunt III of Article 154 bis of the General Tax Codethe year: "2008" is replaced by the year: "2010".
Article 154 bis-0 A IV General Tax Codethe year: "2008" is replaced by the year: "2010".
I. ― Article 199 sexdecies of the General Tax Code is amended as follows:
1° After the first preambular paragraph, a sub-item reads as follows:
"The limit of €12,000 is extended to €15,000 for the first taxation year for which the taxpayer benefits from the provisions of this section under a of 1. » ;
2° The third paragraph is supplemented by a sentence as follows:
"However, where the provisions of the second paragraph are applicable, the limit of €15,000 is the subject of the increases set out in this paragraph and the total amount of expenditure cannot exceed €18,000. »
II. ― I applies as of the 2009 taxation of revenues.
I. ― After article 244 quater S of the general tax code, it is inserted an article 244 quater U as follows:
"Art. 244 quater U.-I. ― 1. Credit institutions mentioned in theArticle L. 511-1 of the monetary and financial code in January, which is subject to corporate tax, income tax or an equivalent tax, having their seat in a Member State of the European Community or in another State Party to the Agreement on the European Economic Area that has entered into a tax agreement with France containing an administrative assistance clause to combat tax fraud or evasion, may be used as a tax credit for refundable advances
“2. The work referred to in 1 shall consist of:
« 1° Work that corresponds to a combination of at least two of the following categories:
“(a) Thermal insulation works of roofs;
“(b) Thermal insulation works of walls overlooking the outside;
"(c) Powerful thermal insulation works of glass walls and doors overlooking the outside;
"(d) Work on the installation, regulation or replacement of heating systems, if any associated with economical and efficient ventilation systems, or the production of efficient sanitary hot water;
“e) Installation of heating equipment using a renewable energy source;
“(f) Work on installation of sanitary hot water production equipment using a renewable energy source;
« 2° Work to achieve a minimum overall energy performance of housing;
« 3° Work to rehabilitate non-collective sanitation systems by devices that do not consume energy.
"The procedure for determining the work mentioned in 1°, 2° and 3° are fixed by decree.
"3.The interest-free refundable advance may be granted to the following persons:
« 1° Physical persons on the basis of work carried out in their main dwellings when they own them or in dwellings that they give for rent or that they undertake to give for rent;
« 2° To civil societies that are not subject to corporate taxes, of which at least one of the partners is a natural person, when they put the building under work free of charge at the disposal of one of their associates, whether they give it for rent or undertake to give it for rent;
« 3° To natural persons members of a co-owners' union, on the basis of their prorata of the work undertaken on the common parts and equipment or on the private parts for common use of the co-ownership in which they own their main dwelling or the dwellings they give or undertake to give for rent;
« 4° To civil societies that are not subject to tax on companies whose at least one of the partners is a natural person, members of a syndicate of co-owners, on the basis of the pro rata that is their responsibility for the work undertaken on common parts and equipment or on the private parties for common use of the co-ownership in which they own a dwelling that they make available free of charge to one of their associates, give for rent or undertake.
“4. The amount of the refundable advance cannot exceed the sum of €30,000 per accommodation.
"5.The borrower shall provide to the credit facility referred to in 1 in support of its non-interest repayable advance application, a detailed description and a detailed estimate of the proposed work. It shall transmit, within two years from the date of the award of the advance by the credit facility referred to in 1 all the evidence that the work has been carried out in accordance with the detailed description and specifications and shall meet the conditions set out in 1 and 2. A decree sets out the modalities for the application of this 5.
« 6. It can only be granted one refundable advance per accommodation.
« 7. Work expenses financed by a refundable advance may not be eligible for the tax credit under section 200 quater.
“II. ― The amount of the tax credit is equal to the updated amount of the differences between the monthly payments due to the interest-free refundable advance and the monthly payments of a loan made on a maximum of one hundred and twenty months at normal rate conditions on the date of issuance of the refundable advance without interest.
"The tax credit creates a debt, inalienable and incessant, for the benefit of the credit facility. This debt is a taxable product that is one-fifth in respect of the fiscal year in which the credit institution paid refundable advances without interest and by equal portions over the following four years.
"In the event of a merger, the debt of the absorbed company is transferred to the absorbent company. In the event of splitting or partial intake of assets, the receivable shall be transferred to the recipient corporation of the contributions provided that all refundable advances that do not bear any interest in it and paid by the split or bringer corporation are transferred to the recipient corporation of the contributions.
"III. ― The benefit of the tax credit is subject to the conclusion of a convention between the credit institution referred to in 1 of I and the State, in accordance with a model agreement approved by joint decree of ministers responsible for the economy, housing and the environment.
"IV. ― An agreement between the credit institution referred to in 1 of I and the company responsible for managing the Social Access to Ownership Guarantee Fund referred to in section L. 312-1 of the Construction and Housing Code defines the terms and conditions for reporting by the credit institution of refundable advances, the control of the eligibility of refundable advances and the monitoring of tax credits.
"V. ― The corporation responsible for the management of the Social Access to Ownership Guarantee Fund referred to in IV is required to provide to the tax administration, within four months of the closing of the fiscal year of each credit institution, information relating to non-interest refundable advances paid by each credit institution, the total amount of the corresponding tax credits obtained and their monitoring.
"VI. ― Where the partnership referred to in sections 8 and 238 bis L, or groupings referred to in sections 239 quater, 239 quater B and 239 quater C are not subject to corporate tax, the tax credit may be used by the partners proportionally to their rights in those companies or groups, provided that they are liable to the corporate tax or natural persons
« VII. ― A decree in the Council of State sets out the terms and conditions for the application of this article other than those provided for by decree, including the terms and conditions for the calculation of the tax credit and determination of the rate referred to in II, as well as the financial characteristics and conditions for the award of the refundable advance without interest. »
II. ― After article 199 ter Q of the same code, an article 199 ter S is inserted as follows:
"Art. 199 ter S.-I. ― The tax credit defined in section 244 quater U is charged to one-fifth of its amount on the taxpayer's income tax for the year in which the credit institution paid repayable advances under the conditions set out in that section and by equal portions of the income tax due under the following four years. If the portion of the tax credit exceeds the tax due for each of these years, the surplus is returned.
“II. ― 1. If, during the period of refund of the advance, and as long as the advance is not fully refunded, it appears that the conditions referred to in I of section 244 quater U fixed for the grant of the refundable advance have not been met, the tax credit is paid by the credit institution. By exception, where the justification for the completion or eligibility of the work is not provided by the beneficiary within the time limit set out in 5 of the same I, the State requires the recipient to repay the unduly perceived benefit. This cannot exceed the amount of the tax credit increased by 25%. A decree in the Council of State defines the modalities for the restitution of the benefit undue by the beneficiary of the refundable advance without interest.
“2. If, during the period of repayment of the advance, and as long as the advance is not fully refunded, the conditions for the allocation of the dwelling referred to in I of section 244 quater U fixed for the granting of the repayable advance are no longer met, the portions of the tax credit remaining to be charged may no longer be used by the credit institution.
"3.The offer of the non-interest refundable advance issued by the credit institution may provide for making this advance payable to the beneficiaries in the cases mentioned in 1 and 2 according to the terms defined by decree in the Council of State.
"III. ― In the event of an early refund of the refundable advance referred to in section 244 quater U that intervenes during the imputation of the tax credit, the remaining tax credit portions to be charged shall no longer be used by the credit institution. »
III. ― After article 220 X of the same code, an article 220 Z is inserted as follows:
"Art. 220 Z.-The tax credit defined in section 244 quater U is charged on the corporate tax under the conditions set out in section 199 ter S."
IV. ― 1 of section 223 O of the same code is supplemented by a y as follows:
“y) Tax credits issued by each company of the group under section 244 quater U; section 220 Z applies to the sum of these tax credits. »
V. ― Article 1649 A bis of the same code, after the reference: "244 quater J", are inserted the word and the reference: "or 244 quater U".
VI. – A decree sets out the modalities for the application of the II to IV.
VII. ― I to IV shall apply to refundable advances issued between the first day of the third month following the issuance of the decree in the Council of State provided for in the VII of Article 244 quater U of the General Tax Code and December 31, 2013.
I. ― After the penultimate paragraph I of Article 244 quater J of the General Code of Taxation, it is inserted a paragraph as follows:
"The amount of the refundable advance without interest is increased, under conditions fixed by decree in the Council of State, by a maximum amount of €20,000 for operations relating to the construction or acquisition of new housing or in the future state of completion, whose high level of overall energy performance, determined under conditions fixed 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 from the first day of the first month following the publication of the decree in the Council of State referred to in I, and no later than January 1, 2010.
I. - The d of II of Article 244 quater B of the General Tax Code is amended as follows:
(a) At the end of the first sentence, the word "universities" is replaced by the words: "higher education institutions delivering a degree conferring a degree of master, foundations of scientific cooperation and public institutions of scientific cooperation";
(b) At the end of the second sentence, the word "university" is replaced by the words: "higher education institution delivering a degree conferring a master's degree, the foundation of scientific cooperation or the public institution of scientific cooperation".
II. - I applies to tax credits calculated for research expenditures as of January 1, 2009.
A Government Evaluation Report on the Research Expenditure Tax Credit is forwarded to Parliament by November 30, 2009.
I. ― Section 200 quaterdecies of the General Tax Code is amended as follows:
1° The last paragraph of I is supplemented by two sentences as follows:
"In addition, the housing acquired nine, in the future state of completion or that the taxpayer constructs must have thermal characteristics and energy performance in accordance with the requirements of section L. 111-9 of the Construction and Housing Code. The taxpayer justifies compliance with the latter condition in terms defined by order. » ;
2° The III is supplemented by a sub-item:
"By derogation from the provisions of the first paragraph, where the taxpayer acquires or builds a new housing with a high level of overall energy performance, determined under conditions established by decree and justified by the beneficiary, is greater than that imposed by the legislation in force, interest that is entitled to the tax credit is those paid under the first seven years. » ;
3° The V is supplemented by a sub-item:
"The rate referred to in the first paragraph is increased to 40% when the acquisition or construction relates to a dwelling referred to in the third paragraph of the III."
4° In the first sentence of the last paragraph of the VI, after the words "the five" are inserted the words "or the seven".
II. ― 1° of the I applies to new acquired dwellings, in the future state of completion or that the taxpayer is being built, which have been the subject of a request for a building permit filed from the coming into force of the Order in Council referred to in the same 1° of the I and no later than January 1, 2010. The 2° to 4° of I apply to housing acquired as of January 1, 2009.
I. ― The h of the 1st of Article 31 of the General Tax Code is supplemented by a paragraph as follows:
"The deduction in respect of the depreciation of new acquired dwellings, in the future state of completion or that the taxpayer constructs is applicable only to dwellings whose thermal characteristics and energy performance comply with the requirements of section L. 111-9 of the Construction and Housing Code. Compliance with this condition is justified by the taxpayer in terms defined by order. »
II. ― I applies to new acquired dwellings, in the future state of completion or that the taxpayer is being built, which have been the subject of a request for a building permit filed from the coming into force of the Order in Council referred to in I, and no later than January 1, 2010.
I. ― After the 6th of the I of Article 885-0 V bis A of the General Tax Code, it is inserted a 6° bis as follows:
"6° bis Employer groupings governed by articles L. 1253-1 and following of the Labour Code that benefit from the GEIQ label issued by the National Coordinating and Evaluation Committee of Employer Groups for Insertion and Qualification, and which organize courses of insertion and qualification under the conditions mentioned in article L. 6325-17 of the same Code; "
II. ― I applies effective January 1, 2010.
I. ― After the b of 3 of Article 885-0 V bis of the General Tax Code, one c, one d and one e are inserted as follows:
"(c) The company has no more than fifty partners or shareholders;
"(d) The company has exclusively for social agents of natural persons;
“e) The company does not provide any capital guarantee to its partners or shareholders in return for their subscriptions or any automatic exit mechanism at the end of five years. »
II. ― The I applies to payments made from the filing deadline for the 2009 return.
I. ― After article 1383-0 B of the General Tax Code, it is inserted an article 1383-0 B bis as follows:
"Art. 1383-0 B bis.-1. Territorial authorities and public institutions of intercommunal cooperation with a clean taxation may, by deliberation under the conditions provided for in Article 1639 A bis, exempt from the land tax on properties built up up to 50% or 100% new housing constructions completed as of January 1, 2009, whose high level of overall energy performance, determined under conditions set by decree, is higher than that imposed by the legislation in force.
"Deliberation refers to the share of each territorial community or public institution of inter-communal cooperation with clean taxation.
"This exemption applies from the year following that of the completion of the construction, for a period that each territorial or public institution of intercommunal cooperation with clean taxation determines and cannot be less than five years.
“2. Where the conditions required for the exemption under section 1383 are met and in the absence of a deliberation contrary to section V, the exemption under this section shall apply as from the third year following the completion of the construction.
“3. In order to benefit from the exemption, the owner shall, before January 1st of the first year in respect of which the exemption is applicable, issue a declaration with all the identification elements of the property. This declaration must be accompanied by all the evidence that the construction meets the energy performance criteria mentioned in 1. »
II. – At the 2nd of Article 1639 A quater du même code, après la référence : « 1383-0 B, », il est inserted la référence : « 1383-0 B bis, ».
III. ― This section applies on the basis of the 2010 taxation.
The second paragraph of Article L. 2333-92 of the General Code of Territorial Communities is as follows:
"Can establish the tax referred to in the first paragraph on the territory of which the installation or extension of a household or assimilated waste treatment centre is after 1 January 2006 or is the result of a prefectural authorization obtained prior to 1 July 2002 as well as those which have benefited, before 1 July 2002, from an assistance paid by the Environment Agency and the control of the extension of articles 22-1 and 22-3 of Act No. 75-633 of 15 July 1975 related to waste disposal and material recovery. »
I. ― Section 200 quater of the general tax code is amended as follows:
A. ― The first is amended:
1° The first paragraph is replaced by two subparagraphs:
“1. Taxpayers domiciled in France within the meaning of section 4 B may be entitled to an income tax credit for expenses actually incurred to improve the environmental quality of the dwelling of which they are owners, tenants or occupants free of charge and that they affect to their main dwelling or dwellings completed for more than two years of which they are owners and that they principally undertake to rent bare persons for use of
"This tax credit applies:"
2° A is repealed;
3° In the first paragraph of c, after the words: "heat pumps", are inserted the words: ", other than air / air",
4° It is added a f as follows:
“(f) Expenditures for a building completed for more than two years, paid between January 1, 2009 and December 31, 2012, for:
« 1° The installation of thermal insulation materials of opaque walls;
« 2° The conduct, apart from the cases where regulations make it mandatory, of the energy performance diagnosis defined in Article L. 134-1 of the Construction and Housing Code. For the same housing, a single energy performance diagnosis is entitled to the tax credit per five-year period. » ;
5° To b and 1°, 2° and 3° of c, d and e, the year: "2009" is replaced by the year: "2012";
B. ∙ 2 is amended as follows:
1° In the first sentence, the words "of the minister responsible" are replaced by the words "spouse of ministers responsible for energy, housing and";
2° In the last sentence, the words: " Ministers responsible for the environment and housing" are replaced by the words: "spouses of Ministers responsible for the environment, housing and budget";
C. ∙ The 4 is amended as follows:
1° The first sentence is as follows:
"For the same accommodation as the owner, the tenant or the occupant on a free basis shall affect his or her main home, the amount of expenses eligible for the tax credit shall not exceed, for a period of five consecutive years between January 1, 2005 and December 31, 2012, the sum of €8,000 for a single person, widow or divorced and € 16,000 for a couple subject to common taxation. » ;
2° It is added a paragraph to read:
"For the same rental unit, the amount of expenses eligible for the lessor's tax credit cannot exceed, for the period from January 1, 2009 to December 31, 2012, the sum of €8,000. For the same year, the number of rental and expenses that qualify for the tax credit is limited to three per tax home. » ;
D. ∙ 5 is amended as follows:
1° A is repealed;
2° The text is as follows:
"(c) 50% of the equipment mentioned in c of 1. However, for boilers and heating or independent hot water production equipment operating on wood or other biomass and heat pumps, this rate is reduced to 40% for expenditures paid in 2009 and to 25% for expenditures paid as of January 1, 2010; when these aircraft are installed in a housing completed before 1 January 1977 and the expenditures are incurred by 31 December of the second year following the acquisition of the aircraft in an expensive or free capacity, the rate is set at 40%. » ;
3° One e and one f as follows:
"(e) 25% of the amount of expenditure referred to in 1° (f) of 1. However, where expenditures relate to housing completed prior to January 1, 1977 and are completed by December 31 of the second year following the acquisition of free or expensive housing, the rate is set at 40%;
“(f) 50% of the amount of expenditure referred to in 2°(f) of 1. » ;
E. ― 6 is thus amended:
1° The first paragraph is amended to read:
(a) The words: "and apparatus" are replaced by the words: ", apparatus and laying work";
(b) Two sentences are added:
"Energy performance diagnostic expenses referred to in 2° of the 1st are those on the invoice issued by a person referred to in section L. 271-6 of the Construction and Housing Code. This invoice includes the mention that the energy performance diagnosis was made outside of cases where the regulations make it mandatory. » ;
2° The second paragraph reads as follows:
"The tax credit is granted on presentation of the certificate referred to in the first paragraph or invoices, other than deposit invoices, persons who have made the energy performance diagnosis or companies that have carried out the work. These invoices include, in addition to the mentions provided for in section 289, the place of completion of work or energy performance diagnosis, the nature of this work and the designation, the amount and, where applicable, the characteristics and performance criteria mentioned in the second sentence of 2 of equipment, materials and appliances. In the case of housing completed before January 1, 1977, the benefit of the 40% rate referred to in b, the last sentence of c and the e of 5 is subject 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 certificate indicating the characteristics and performance criteria in accordance with the order referred to in 2 or to justify, as the case may be, the conduct of an energy performance diagnosis, the age of the housing and its date of acquisition, it shall be subject to, under the year of imputation and within the limit of the tax credit earned »
F. ― After the 6th it is inserted a 6 bis as follows:
"6 bis. The duration of the rental undertaking referred to in the first paragraph of 1 shall be estimated from the date of completion of the expenses or, where the accommodation is not leased at that date, from the lease which shall take effect, for each dwelling concerned, within twelve months after the completion of the expenses. In the event of non-compliance with this commitment, the tax credit(s) obtained for each housing concerned are subject to a recovery for the year in which the undertaking is not met. »
II. ― The b of the 1st of the I of section 31 of the same code is supplemented by the words "as well as the expenses for which the owner benefits from the income tax credit provided for in section 200 quater".
III. ― This section applies to expenditures paid as of January 1, 2009.
I. ― After section 93 of the General Tax Code, an article 93-0 A thus drafted:
"Art. 93-0 A.-The surcharges for the retrocession of fees paid to persons domiciled in France who exercise a liberal activity as employees of liberal professionals or a firm of liberal professionals for their stay in another State are exempted from income tax in France within the limit of 25% of the retrocession defined in the 3rd to which they normally are entitled and 25 000 € if they meet the following conditions:
« 1° be paid for commercial prospecting activities defined in section 244 quater H and for stays made in the firm's direct and exclusive interest;
« 2° Being justified by a displacement requiring a residence of at least twenty-four hours in another State;
« 3° To be determined in their amount prior to stays in that other State under the terms of the contract of collaboration or in an avenging to the latter and in relation, on the one hand, with the number, duration and place of such stays and, on the other, with the retrocession paid to the employee in the absence of the supplements mentioned in the first paragraph. The amount of the surcharges must be included on the employee's statement of fees. It must appear separately and with a specific title referring to the case that caused the stay in the other State. »
II. ― In the last paragraph of Article 170 of the same code, before the words: "From the 9 of Article 93", the words "from Article 93-0 A and".
III. ― Article 197 C of the same code, after the words: "Article 81 A", are inserted the words: "and non-commercial profits exempted under the provisions of Article 93-0 A".
IV. ― At the b of the 1st of the IV of Article 1417 of the same code, after the words "as well" are inserted the words "of Article 93-0 A and".
V. ∙ I to IV come into force for revenues collected as of January 1, 2009.
I. ― After the f II of Article 244 quater H of the General Tax Code, it is inserted a g as follows:
“(g) Expenses exposed by a law firm for the organization or participation in events outside of France with the aim of publicizing the firm's skills. »
II.-The I applies to expenditures incurred as of January 1, 2009.
I. ― Section 199 decies H of the General Tax Code is amended as follows:
1° In 1, the words: "until December 31, 2010, make forest investments" are replaced by the words: "until December 31, 2013, carry out the forest operations mentioned in 2";
2° 2 is thus amended:
(a) (a) is supplemented by a sub-item:
"However, when the wooded lands owned and acquired by the taxpayer do not meet the minimum surface conditions set by the taxpayerArticle L. 6 of the Forest Code the owner shall apply to them a simple management plan, and the owner shall apply to them another sustainable management document provided for in section L. 4 of the same code under the same conditions as those provided for above in the event that a simple management plan may be implemented. » ;
(b) The d and e are thus written:
"(d) To the expenses of forest works carried out in a property when it constitutes a management unit of at least 10 hectares of a single holder and it presents one of the guarantees of sustainable management provided for inArticle L. 8 of the Forest Codesubject to the following two conditions:
"the taxpayer must make a commitment to retain this property until December 31 of the eighth year following that of the work and to apply, for the same period, one of the sustainable management guarantees provided for in section L. 8 of the same code;
"—planning work shall be carried out with seed and forest plants in accordance with the requirements of the regional decrees on State aid for forest investment taken in accordance with Book V of the regulatory part of the same code;
“e) To forest work expenses paid by a forest group or a forest saving corporation of which the taxpayer is a member, where the property of the group or corporation on which the work is carried out constitutes a management unit of at least 10 hectares of a single holder and that it presents one of the sustainable management guarantees provided for in section L. 8 of the same code, subject to the following three conditions:
"– the partner must make a commitment to retain the shares of the group or company until December 31 of the fourth year following that of the work;
"– the group or company must make a commitment to retain the parcels that have been the subject of work that are entitled to tax reduction until December 31 of the eighth year following that of the work and to apply, for the same period, one of the sustainable management guarantees set out in section L. 8 of the same code;
"—planning work shall be carried out with seed and forest plants in accordance with the requirements of the regional decrees on State aid for forest investment taken in accordance with Book V of the regulatory part of the same code. » ;
(c) It is added a f as follows:
“(f) A compensation paid by the taxpayer, by a forest group or a forest saving corporation of which the taxpayer is a member, for the realization of a contract for the management of wood and forests of a surface of less than 25 hectares with a forest expert within the meaning of section L. 171-1 of the rural code, with a forest cooperative or producer organization within the meaning of section L. 551-1 of the same code or with the National Forest Board in applicationArticle L. 224-6 of the Forest Codesubject to the following three conditions:
"– the management contract must provide for the implementation of work programmes and cuts on land in kind of wood and forests in accordance with one of the sustainable management guarantees provided for in Article L. 8 of the same code;
"– these cuts must be disposed of either as part of a sales mandate with a forest expert or as part of a contribution contract with a cooperative or producer organization, or under the conditions prescribed in Article L. 224-6 of the same code;
"– these cuts must be marketed for timber processing units or their supply subsidiaries through re-conductable or multi-year annual procurement contracts.
"The conditions and conditions for the application of these provisions are set by decree. » ;
3° The 3 is thus modified:
(a) In a, the number: "10" is replaced by the number: "5";
(b) The e is supplemented by the words "or society";
(c) It is added a f as follows:
“(f) Compensation expenses referred to in the f of 2 and paid by the taxpayer or the portion of those expenses paid by the group or corporation corresponding to the rights held by the taxpayer in the latter. » ;
4° 3 bis is thus written:
"3 bis. The acquisition or subscription price referred to in a and b of 3 and the fraction of the acquisition or subscription price mentioned in c of 3 are aggregated within the limit of 5,700 € for a single, widowed or divorced person and 11,400 € for a married couple or partners bound by a civil pact of solidarity, subject to a common taxation.
"The expenses and the fraction of the expenses mentioned in d and e of 3 are generally deducted within the limit of 6,250 € for a single, widowed or divorced person and 12,500 € for a married couple or partners bound by a civil pact of solidarity, subject to a common taxation. When these expenditures exceed this limit, the excess portion shall be determined:
“(a) Under the four years following the payment of work and within the same limit;
“(b) For the eight years following the payment of work in the event of a forest loss for which the provisions mentioned in the first paragraph of Article 1398 apply and within the same limit.
"The expenses and the fraction of the expenses mentioned in the f of 3 are generally deducted within the limit of 2,000 € for a single, widowed or divorced person and 4,000 € for a married couple or partners bound by a civil pact of solidarity, subject to a common taxation, provided that the invoice of the management contract is filed with the declaration provided in section 170 and the certificate issued by the operator certifying that the assignment and » ;
5° 4 is thus written:
“4. The tax reduction applies for the calculation of the tax due:
“(a) For the year of acquisition of the lands referred to in a of 2 and the year of acquisition or subscription of the shares referred to in b and c of 2;
“(b) For the year of payment of the expenditures referred to in d and e of 2 and, where applicable, the following four years or eight years in case of forest loss, in accordance with 3 bis;
"(c) For the year of payment of the remuneration expenses referred to in f of 2. »
II. - I applies to expenses paid as of January 1, 2009.
I. ― After article 1395 F of the General Tax Code, it is inserted an article 1395 G:
"Art. 1395 G.-I. ― Municipal councils and legislative bodies of public institutions for inter-communal cooperation in taxation may, by deliberation under the conditions provided for in Article 1639 A bis, exempt from the land tax on unbuilt properties, for a period of five years, the unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in section 18 of the ministerial instruction of 31 December 1908 when they are operated according to the biological production mode provided for in Regulation (EC) No 834 / 2007 of the Council, of 28 June 2007, relating to biological production
"The exemption is applicable from the year following the year in which a certificate of exploitation according to the method of biological production was first issued by an accredited certifying body. It definitely ceases to apply as of January 1 of the year following that in which the plots are no longer operated according to the method of biological production.
"Deliberation refers to the entire share of each community or public institution of inter-communal cooperation with clean taxation.
“II. - I shall not apply to unbuilt properties that benefit from the total exemptions provided for in sections 1394 B, to 1° and 1° bis of section 1395, to II of sections 1395 B and 1395 D, to sections 1395 E and 1395 F, and to section 1649.
"The exemption provided for in I shall apply after the partial exemptions provided for in section 1394 B bis, 1° ter of section 1395 and I of section 1395 D.
"When the conditions required for the exemption under section 1394 C and those provided for in section I of this section are met, the exemption under section 1394 C is applicable. However, where the deliberation taken on the basis of the latter article is reported, the benefit of the provisions of I shall be granted for the remaining period from the year in which the exemption provided for in Article 1394 C ceases to apply.
"When the conditions required to benefit from the exemption under section 1395 A and those provided for in I of this Article shall be satisfied and that the period of exemption applicable in accordance with Article 1395 A is less than or equal to five years, the exemption under this section is applicable. However, the benefit of the provisions of Article 1395 A is granted on the expiry of the period of application of the exemption provided for in the same I for the remaining period.
"When the conditions required to benefit from the exemption under section 1395 A and those provided for in I of this Article shall be satisfied and that the period of exemption applicable in accordance with Article 1395 A is greater than five years, the exemption under section 1395 A is applicable. However, the benefit of the provisions of this Article shall be granted on the expiry of the period of application of the exemption provided for in Article 1395 A for the remaining period.
"III. ― To benefit from the exemption, the owner or, if the properties concerned are leased, the lessee shall, before 1 January of each year, address the list of the Parcels concerned together with the annual supporting document issued by the certified certifying body referred to in the second paragraph of the I, in accordance with section 29 of Council Regulation (EC) No 834 / 2007 of 28 June 2007, referred to above.
"IV. ― The benefit of the exemption provided for in I is subject to compliance with Commission Regulation (EC) No 1535 / 2007 of 20 December 2007 concerning the application of Articles 87 and 88 of the EC Treaty to the minimizing aids in the agricultural production sector. »
II. – At the 2nd of Article 1639 A quater 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 supplemented by a sub-paragraph as follows:
"The amount of the exemption from the land tax on unbuilt properties under section 1395 G of the general tax code shall, where the properties concerned are leased, be fully returned to the tenants of the properties under consideration.For this purpose, the lessor imputes this advantage on the amount of the tax it pays to the lessee under the third paragraph. When this amount is less than the benefit, the lessor deducts from the amount of the fermage due by the lessee the amount that could not be charged. »
IV. ― This section applies on the basis of the 2010 taxation for Parcels that are operated on by the method of biological production effective January 1, 2009.
In the second paragraph of Article 1396 of the General Tax Code, the words: "from 0.50 €, 1 €, 1,50 €, 2 €, 2,50 € or 3 €" are replaced by the words: "between 0 and 3 €".
The Government submits to Parliament an assessment report on the conditions of the economic equilibrium of the wind industry, in particular its tax system.
This report is to be transmitted by 30 June 2009.
Section L. 2531-13 of the General Code of Territorial Communities is amended as follows:
1° II is thus amended:
(a) The 2° is supplemented by three paragraphs as follows:
"The public institutions of intercommunal cooperation in the Ile-de-France region are also subject to this removal.Article 1609 Nonies C of the General Tax Code, whose total tax bases divided by the number of inhabitants exceed 2.5 times the average of the professional tax bases per capita found at the national level. This levy is equal to the product of the occupational tax rate calculated under the conditions set out in III of this section by 75% of the bases above.
"For public inter-communal co-operation institutions whose average per capita income is less than 90% of the average per capita income of municipalities in the Ile-de-France region, the calculated sampling cannot exceed the sum of the samplings of common members provided for in I.
"For public inter-communal co-operation institutions whose total labour tax bases divided by the number of inhabitants are less than 2.5 times the average of the professional tax bases per capita in the Ile-de-France region, the amount of the levy cannot exceed 1.1 times the sum of the levies of the member communes provided for in I."
(b) The third paragraph of the third paragraph is as follows:
"The sample taken under 2° shall be capped to a third of the contribution calculated in 2009 and two thirds of that calculated in 2010 for public intercommunal cooperation institutions applying provisions of Article 1609 Nonies C of the General Tax Code and contributing for the first year to the fund in 2009. » ;
2° The III is thus amended:
(a) After the second preambular paragraph, a sub-item reads as follows:
"'" are considered to be members of a public inter-communal co-operation institution, the municipalities that have acceded to it by December 31 of the year prior to the year in which the distribution of the fund takes place; »
(b) After the third paragraph, two sub-items are inserted:
"– the first year of collection of the professional tax pursuant to section 1609 nonies C of the general tax code by a public inter-communal cooperation institution, the total tax bases to be taken into account are the sum of those of the common members for the year preceding the distribution of the fund;
"– for public intercommunal cooperation institutions applying the same section 1609 nonies C, the chosen rate of professional tax corresponds to the relationship between the product collected for the year preceding the distribution of the fund, and the professional tax bases for the same year. The first year of application of this article by a public intercommunal cooperation institution, this rate is obtained from the products and professional tax bases of the member communes the year before the distribution of the fund; »
(c) The last paragraph is supplemented by a sentence as follows:
"For public institutions of intercommunal cooperation, it corresponds to the sum of the last known taxable income of the common members. »
TheArticle 1518 bis of the General Tax Code is completed by a zc as follows:
“Zc) As of 2009, to 1, 015 for unbuilt properties, to 1, 025 for industrial buildings not falling under section 1500 and for all other built properties. »
I. ― The general tax code is amended as follows:
1° The second paragraph of Article 1517, paragraph 1, is supplemented by a sentence as follows:
"When an inter-communal commission of direct taxes is constituted, it is kept informed of these assessments in place of the communal commissions. » ;
2° The I of Article 1647 D is supplemented by a paragraph as follows:
"However, when an inter-communal direct tax commission has been established, it gives its opinion on the reference housing retained for the establishment of taxation for the benefit of the public inter-communal cooperation institution. » ;
3° In the third paragraph of Article 1650, after the word "French", the words "or nationals of a Member State of the European Union" are inserted.
II. I applies to taxation established under 2009 and subsequent years.
2° of the I of Article 1585 C of the general tax code is supplemented by the words: ", this list may be supplemented for each commune by a deliberation of the municipal council, valid for a minimum of three years".
In the second paragraph of section 1608 of the General Tax Code, the amount "6,860,000 €" is replaced by the amount "13 000 000 €".
I. ― Section 244 quater L of the General Tax Code is amended as follows:
1° The first paragraph of I is as follows:
"Agricultural companies are entitled to a tax credit for each of the years between 2005 and 2010 in which at least 40% of their revenues are derived from activities referred to in section 63 relating to organic production in accordance with the rules set out in Council Regulation (EC) No. 834/2007 of 28 June 2007, relating to the organic production and labelling of organic products and repealing Regulation (EC) No. 2092/91. » ;
2° On the 1st of the II, the amounts: "1 200 €", "800 €" and "200 €" are replaced by the amounts: "2 400 €", "1 600 €" and "400 €".
II. ― The I applies from the 2009 income tax and corporate tax on the results of the fiscal years ended on or after January 1, 2009.
I. ― Article L. 213-10-8 of the Environmental Code is amended as follows:
1° The second is thus written:
“II. ― The royalty plate is the mass of classified substances, in accordance with the categories defined for the application ofArticle L. 4411-6 of the Labour Codeas very toxic, toxic, carcinogenic, mutagenic, toxic to reproduction or environmentally hazardous, contained in the products mentioned in I."
2° The III is thus written:
"III. - The rate of royalty, expressed in euros per kilogram, is fixed:
« 1° Effective 1 July 2009:
“(a) A €1.5 for environmentally hazardous substances, except those of them belonging to the mineral chemical family, for which it is set at 0.6;
“(b) A €3.7 for toxic, highly toxic, carcinogenic, mutagenic or toxic substances for reproduction;
« 2° Effective 1 January 2010:
“(a) A €1.7 for environmentally hazardous substances, except for those of them belonging to the mineral chemical family, for which it is set at 0.7;
“(b) A €4.4 for toxic, highly toxic, carcinogenic, mutagenic or toxic substances for reproduction;
« 3° Effective 1 January 2011:
“(a) A €2 for environmentally hazardous substances, except those of them belonging to the mineral chemical family, for which it is set at 0.9;
“(b) A €5.1 for toxic substances, very toxic, carcinogenic, mutagenic or toxic to reproduction.
"For each of the products mentioned in I, the person who is licensed to market, responsible for placing on the market, makes available to water agencies and distributors the information on this product necessary for the calculation of the royalty. » ;
3° The V is thus written:
"V. ― the fraction of the annual revenue of the royalty, including the amount due for the previous year and the deposit paid for the current year, exceeding the amount of the royalty collected for the sale made during the period of January 1 to December 31, 2008, is assigned to the National Office of Water and Aquatic Environment by September 1 of each year, in order to implement the national program »
II. ― After Article L. 213-11-12 of the same code, an article L. 213-11-12-1 is inserted as follows:
"Art. L. 213-11-12-1. - The royalty referred to in section L. 213-10-8 shall, before June 30 of each year, be paid in respect of the royalty due to sales made in the period from January 1 to December 31 of the same year, for the payment of a deposit of 40% of the amount of the royalty due to sales made in the period from January 1 to December 31 of the previous year. »
III. ― After article L. 213-4 of the same code, an article L. 213-4-1 is inserted as follows:
"Art. L. 213-4-1. - The program referred to in the V of Article L. 213-10-8 includes in revenue the payments referred to in this V and in expenditures, for at least equal amount, the assistance provided by the Office under this program. These aids are awarded after notice by a governance advisory committee whose composition is determined by decree and which includes representatives of the agricultural professions. A report on the implementation of the above-mentioned plan is presented annually to the National Water Committee. »
IV. ― last sentence of Article 83 of Law No. 2006-1772 of 30 December 2006 on water and aquatic environments, after the words: " Contributions", are inserted the words: ", excluding payments made under the V of Article L. 213-10-8 of the same code,".
In the ninth paragraph of Article L. 2224-2 of the General Code of Territorial Communities, the word "four" is replaced by the word "five".
I. ― At 1° of Article 32 of Act No. 2006-339 of 23 March 2006 on the return to employment and on the rights and duties of beneficiaries of social minima, the word "four" is replaced by the word "five".
II. ― Order No. 2006-433 of April 13, 2006 on the experimentation of the professional transition contract is amended as follows:
1° In the first paragraph of Article 1 and the last paragraph of Article 2, the year: "2008" is replaced by the year: "2009";
2° After the first paragraph of Article 1 it is inserted a paragraph as follows:
"They also apply to dismissal procedures for economic reasons between a date set by decree and 1 December 2009 in ten eight employment basins characterized by a very unfavourable economic, demographic and social situation for employment. The list of these basins is set by decree. » ;
3° After Article 2, an article 2-1 is inserted as follows:
"Art. 2-1.-For the employment basins referred to in the second paragraph of Article 1, the organization referred to in Article L. 5312 1 of the Labour Code shall carry out the missions to the subsidiary referred to in Article 2. » ;
4° At the first sentence of Article 13, the year: "2008" is replaced by the year: "2010";
5° After Article 13, two articles 13-1 and 13-2 are inserted as follows:
"Art. 13-1.-The first paragraph of section 11 does not apply to termination proceedings between December 1, 2008 and the date of publication of Act No. 2008-1425 of 27 December 2008 For 2009 in the employment basins referred to in the first paragraph of Article 1st, where the first meeting of the staff representative bodies has already taken place, namely, pre-release maintenance.
"Art. 13-2.-In the employment basins referred to in the first and second paragraphs of Article 1, the subsidiary referred to in Article 2 or the agency referred to in Article 2-1 proposes to persons who have acceded, from a date fixed by decree, to the personalized reclassification agreement referred to in Article 2-1Article L. 1233-65 of the Labour Codeto enter into a contract of professional transition. This contract is concluded for a period of twelve months from which the duration of the contract has been deducted since the conclusion of the custom reclassification agreement. For those who have agreed to enter into a professional transition contract, the custom reclassification agreement ends when the professional transition contract begins. »
I. ―Article 61 of Act No. 2004-1484 of 30 December 2004 for 2005 is thus drafted:
"Art. 61.-Amounts to be collected as of January 1, 2009, under the right of consumption on tobaccos referred to inArticle 575 of the General Tax Codeare divided under the following conditions:
“(a) A fraction equal to 18, 68% is allocated to the Central Fund for Agricultural Social Mutuality to contribute to the financing of the expenses set out in 2° of Article L. 722-8 of the Rural Code;
“(b) A fraction equal to 1.52 per cent is allocated to the Central Fund for Agricultural Social Mutual Participation under Article L. 732-58 of the Rural Code;
"(c) A fraction equal to 38, 81% is allocated to the National Health Insurance Fund for Employees;
"(d) A fraction of 1.8% is allocated to the National Housing Assistance Fund referred to in Article L. 351-6 of the Construction and Housing Code;
“e) A fraction equal to 0, 31 per cent is allocated to the Early Asbestos Workers' Fund established by Article III of the Social Security Financing Act, 1999 (No. 98-1194 of 23 December 1998);
“(f) A fraction of 37, 95 per cent is allocated to social security funds and schemes referred to in 1 of the III of Article L. 131-8 of the Social Security Codein accordance with the terms set out in the tenth and eleventh paragraphs of 1 and 2 and 3 of the same III;
“(g) A fraction equal to 1.5% is allocated to the solidarity fund mentioned in theArticle L. 5423-24 of the Labour Code. »
II. ―Article 4 of Order No. 2005-895 of 2 August 2005 subject to certain mandatory sampling thresholds and aiming to encourage the exercise of an employee activity in professional sectors with difficulties in recruitment, the words: "and L. 951-1 of the Labour code The words: "organisms" are replaced by the words: "organisms", and the words: "to the articles" are replaced by the words "to the article".
III. ― Section 18 of Act No. 2006-1771 of 30 December 2006 of Corrigendum Finance for 2006 is repealed.
IV. ―pre-last paragraph (1°) of Article L. 241-2 of the Social Security Code, the percentage: "30.00%" is replaced by the percentage: "38.81%".
After the first paragraph of the III of Article L. 541-10-1 of the Environmental Code, it is inserted a paragraph as follows:
"Up to December 31, 2009, are also excluded from the contribution referred to in I the mailing catalogues sent namefully. »
After Article L. 541-10-3 of the Environmental Code, an article L. 541-10-4 is inserted as follows:
"Art.L. 541-10-4.-As of January 1, 2010, any natural or legal person who manufactures, imports or introduces paints, varnishes, solvents, detergents, mineral oils, pesticides, herbicides, fungicides and other chemicals that may pose a significant health and environmental risk is required to technically and financially support the collection and disposal of household wastes. These products must be marked "red point" in order to prevent users from having them collected in combination with the residual municipal waste.As of January 1, 2010, any issuer on the market that does not comply with this obligation is subject to the general tax on polluting activities.
"The terms and conditions of application of this article shall be determined by decree. »
I. ― After Article 231 bis T of the General Tax Code, an article 231 bis U is inserted as follows:
"Art. 231 bis U.-The remuneration paid by the industrial technical centres mentioned in thearticle L. 342-1 of the search code are exempt from tax on wages.”
II. – I applies to compensation paid as of January 1, 2009.
I. ― The general tax code is amended as follows:
1° Article 1649 quater E is amended as follows:
(a) The first paragraph is supplemented by a sentence as follows:
"The terms and conditions of assistance and control of management centres approved by the tax administration are specified in the agreement referred to in Article 371 C of Schedule II to this Code."
(b) After the first paragraph, four subparagraphs are inserted:
"The centres ask their adherents any useful information in order to conduct annual, under their own responsibility, a review in the form of the declarations of results and their annexes, tax returns on turnover, and then a review of their consistency, likelihood and consistency.
"The centres have the obligation to conduct checks of consistency, consistency and likelihood of declarations of results and taxes on the turnover of their members within six months from the date of receipt of statements of results by the centre.
"The centres are required to report to their members within two months of the completion of the control operations. At the same time, a copy of this record is forwarded by the centre to the tax service of the companies to which the member concerned depends.
"The mission reporting templates and how they are transmitted to tax services are defined by ministerial order. » ;
2° Section 1649 quater H is amended as follows:
(a) The first paragraph is replaced by five subparagraphs:
"The associations referred to in Article 1649 quater F shall ensure the regularity of the declarations of results and tax declarations on the turnover submitted to them by their members.To this end, they shall ask them all useful information in order to establish consistency, consistency and likelihood between:
"—the tax results and accounting established in accordance with the accounting plans referred to in section 1649 quater G;
"– Results declarations and tax returns on turnover.
"They are empowered to prepare for their adherents, under a real tax regime, statements for tax administration.
"The terms and conditions of assistance and control of associations approved by the tax administration are specified in the agreement referred to in Article 371 O of Appendix II to this Code. » ;
(b) After the first paragraph, three subparagraphs are inserted:
"The associations have an obligation to conduct checks of consistency, consistency and likelihood of declarations of results and taxes on the turnover of their members within six months from the date of receipt of the declarations of results by the association.
"The associations are required to send a mission report to their members within two months of the end of the control operations. At the same time, a copy of this record is transmitted by the association to the tax service of the companies to which the member concerned depends.
"The mission reporting templates and how they are transmitted to tax services are defined by ministerial order. »
II. ― The book of tax procedures is amended as follows:
1° After the first paragraph of Article L. 169, it is inserted a paragraph as follows:
"With the exception of the provisions of the first paragraph, the right to take over the administration, for taxable income under a real regime in the categories of industrial and commercial profits, non-commercial profits and agricultural profits, shall be exercised until the end of the second year following that in respect of which the taxation is due, when the taxpayer is a member of an approved management centre or an approved association, for the periods in which the service is rendered articles 1649 quater E and 1649 quater H of the general tax code. This limitation of time does not apply to members for whom deliberate breaches have been established on unprescribed taxation periods. » ;
2° After the first paragraph of Article L. 176, it is inserted a paragraph as follows:
"With the exception of the provisions of the first paragraph, the right of resumption of administration shall be exercised until the end of the second year following that in respect of which the tax became payable in accordance with the 2 of Article 269 of the General Tax Code, where the taxpayer is a member of an approved management centre or an approved association, for the periods for which the business tax service has received a copy of the mission report under sections 1649 quater E and 1649 quater H of the same code. This limitation of time does not apply to members for whom deliberate breaches have been established on non-prescribed taxation periods. »
III. I and II come into force as of January 1, 2010.
The Government hereby submits, as a general annex to the year's bill of finance, a report containing two alternative scenarios to the report for the development of the financial bill that specify the changes that would result in different growth assumptions, one higher, the other lower, than the one on the forecast of tax revenues, mandatory levies, public spending, debt, fiscal deficit and deficit of public administrations.
I. ― After the article 220 terdecies of the general tax code, an article 220 quaterdecies is inserted as follows:
"Art. 220 quaterdecies.-I. ― Film production companies and audio-visual production companies subject to tax on companies that perform the functions of executive production companies can benefit from a tax credit for the production expenses mentioned in III, corresponding to operations carried out in France for the production of film or audio-visual works produced by production companies established outside France.
"The benefit of the tax credit is subject to compliance by executive production companies with social legislation. In particular, it cannot be granted to production companies that use labour contracts referred to in third paragraph of Article L. 1242-2 of the Labour Code to provide jobs that are not directly related to the production of a specific work.
“II. ― 1. The cinematographic or audiovisual works mentioned in I belong to the genres of fiction and animation. These works must meet the following cumulative conditions:
“(a) Not to be admitted for the benefit of financial support to film or audiovisual production provided by the provisions made under theArticle 50 of Act No. 2005-1719 of 30 December 2005 for 2006;
“(b) To include in their dramatic content elements related to French culture, heritage or territory. Compliance with this condition is verified by means of a scale of points whose content is fixed by decree;
"(c) To be subject to eligible expenditures mentioned in III, in an amount greater than or equal to one million euros and, for works belonging to the genre of fiction, a minimum of five days of filming in France.
"2.Do not open the tax credit referred to in I:
“(a) Film or audiovisual works of a pornographic or incitement to violence;
“(b) Film or audiovisual works for advertising purposes.
"III. 1. The tax credit, calculated for each fiscal year, is equal to 20% of the total amount of the following expenditures for transactions or benefits in France:
“(a) The remuneration paid to the authors listed in theArticle L. 113-7 of the Intellectual Property Code in the form of advances to be made on the revenues of the works, as well as the related social expenses;
“(b) Remunerations paid to artists-interpreters mentioned in theArticle L. 212-4 of the Intellectual Property Code and complementary artists, by reference for each of them to the minimum wages provided for by collective agreements and agreements between the organizations of employees and employers of the profession, as well as the related social expenses;
"(c) Salaries paid to the realisation and production personnel, as well as related social expenses;
"(d) Expenditures related to the use of technical industries and other providers of film or audiovisual creation;
“e) The transportation and restoration expenses caused by the production of the work on French territory.
“2. The authors, artists and interpreters and the personnel of the realization and production mentioned in 1 must be either of French nationality or nationals of a Member State of the European Community, of a State Party to the Agreement on the European Economic Area, of a State Party to the European Convention on the Film Co-production of the Council of Europe, of 2 October 1992, or of a third European State with which the European Community has entered into agreements. Aliens, other than European nationals mentioned above, with the quality of French residents, are assimilated to French citizens.
“3. For the calculation of the tax credit, the amount of eligible expenditures is capped to 80% of the production budget of the work.
"IV. ― The expenditures referred to in the III are entitled to the tax credit from the date of receipt by the Director General of the National Centre for Cinematography of an application for interim accreditation. The provisional accreditation is issued by the Director General of the National Centre for Cinematography after selection of works by a committee of experts. This approval attests that the works meet the conditions set out in II. The conditions for the issue of provisional accreditation are set by decree.
"V. ― Public subsidies received by executive production companies due to transactions eligible for the tax credit are deducted from the basis for calculating this credit, whether they are permanently acquired or repayable.
"VI. ― The sum of the tax credits calculated under the same work cannot exceed 4 million euros.
« VII. ― The tax credits obtained for the production of the same film or audiovisual work may not have the effect of bringing to more than 50% of the production budget of the work the total amount of public aid granted.
« VIII. a decree specifies the conditions for the application of this article. »
II. ― After article 223 O of the same code, a z is inserted as follows:
"z) Tax credits issued by each company of the group under section 220 quaterdecies; the provisions of section 220 Z bis apply to the sum of the tax credits. »
III. ― After article 220 Y of the same code, an article 220 Z bis is inserted as follows:
"Art. 220 Z bis.-The tax credit defined in section 220 quaterdecies is charged in full on the corporate tax owed by the executive production company for the year in which the expenditures defined in section III of this section were exposed. These provisions apply only to amounts deducted from the tax due.
"The excess of this tax credit is, for the benefit of the executive production company, an equal amount of debt to the State. This debt is inalienable and incessant.
"The share of the tax credit obtained under the expenses referred to in the III of Article 220 quaterdecies having not received, within a maximum period of twelve months from the date of the last works carried out in France, the final approval of the Director General of the National Centre for Cinematography certifying that the film or audiovisual work has fulfilled the conditions referred to in Article 220 quaterdecies II. »
IV. ― I applies to tax credits calculated for expenditures incurred between January 1, 2009 and December 31, 2012.
V. ― This article comes into force on a date fixed by decree and no later than 1 January 2010.
At the end ofArticle 119 of Act No. 2007-1822 of 24 December 2007 the year 2008: "2008" is replaced by the year: "2009".
II. OTHER MEASURES
External action of the State
Any possible extension of the coverage of the tuition fees of French children in a French educational institution abroad in addition to the second, first and final classes is preceded by an impact study transmitted to Parliament, including the modalities of its funding.
General and territorial administration of the State
I. ― After Article 955 of the General Tax Code, an IV is inserted as follows:
"IV. ― National Identity Card
"Art. 960. - In case of non-presentation of the national identity card for its renewal, the national identity card is subject to a stamp fee of €25. »
II. ― In section 955 of the same code, after the words: "Passports," the words "national identity cards" are inserted.
III. ― The product of the stamp right referred to inArticle 960 of the General Tax Code is allocated to the National Agency for Secured Titles within 12.5 million euros.
I. ― After Article 955 of the General Tax Code, a V is inserted as follows:
"V. ― Vehicle Registration Certificate
"Art. 961.-I. ― The issuance of the certificate of registration of a new or used vehicle is subject to a stamp fee known as "tax for the management of vehicle registration certificates" whose amount is set at 4 €.
“II. – Section 3 and 4 of 1599 octodecies and section 1599 novodecies A apply to the fee for the management of vehicle registration certificates.
"III. ― The stamp fee referred to in I shall be collected under the terms and conditions applicable to the vehicle registration certificate tax referred to in section 1599 quindecies. »
II. ― In the first paragraph of article 1599 which contained the same code, after the word "areas", the words "and the territorial community of Corsica".
III. ― On the 1st of Article 1599 sexdecies 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. ― In article 1599 novodecies of the same code, after the words "regional council" are inserted the words "or the assembly of Corsica".
V. ― In article 1599 novodecies A of the same code, the word "can" is replaced by the words "or the assembly of Corsica can".
VI. ― The product of the stamp right referred to inArticle 961 of the General Tax Code is assigned to the National Secured Title Agency.
VII. ― Section 961 of the same code is applicable to Mayotte.
Chapter V of title III of Book III of Part II of the General Code of Territorial Communities is supplemented by section 6 of the title:
“Section 6
"Registration of applications
and the delivery of secured securities
"Art. L. 2335-16. - It is established an annual operating endowment in favour of municipalities equipped with one or more stations to register requests for passports and national electronic identity cards, referred to as "Secure Title Award".
"This lump sum amount to €5,000 per year per station in operation in the municipality on January 1 of the current year.
"This amount changes every year, starting in 2010, based on the evolution rate of the overall operating staffing.
"For each station installed between 1 January and 28 June 2009, the 2009 allocation is set at €2,500. »
Agriculture, fisheries, food, forest and rural affairs
The Government submits to Parliament, by October 10, 2009, a report assessing the impact of the reorganization of the National Forestry Office, the National Professional Centre and regional forest ownership centres on the management of the forest space in metropolis and overseas, as well as on the budgets of the State and local authorities.
A report on the evolution of agricultural taxation and activities related to agriculture is submitted to Parliament by October 10, 2009.
In the second paragraph of Article L. 514-1 of the Rural Code, the words "for 2008, to 1.7%" are replaced by the words "for 2009, to 1.5%".
I. ― Article 1609 septvicies of the General Tax Code is amended as follows:
1° In IV, the word "rates" is replaced by the word "rates" and it is added a sentence as follows:
"This amount can be modified as the slaughterhouse is located in metropolis or overseas. » ;
2° In the last paragraph of the VI, after the word "squaring" are inserted the words: "and help in the collection and processing of animal by-products from farms".
II. ― The rural code is modified as follows:
1° In the first sentence of the first paragraph of Article L. 226-1, the words: "as well as others" are replaced by the words: "oversea, as well as, in all places, of";
2° Article L. 226-3 is supplemented by a paragraph as follows:
"The breeders must be able to present at any time to the persons referred to in Article L. 231-2 the documents attesting that they have entered into a contract or to a structure that has entered into a contract guaranteeing to them, for a period of at least one year, the removal and treatment, under the conditions provided for in this chapter, of animals who have died in their operation or to justify that they have an approved treatment tool. » ;
3° After the second paragraph of Article L. 226-7, it is inserted a paragraph as follows:
"They do not hinder that professional organizations or other legal entities, having an activity of trade and transport of animals, meat or meat products intended for human consumption, create an association or other legal entity that carries out a water-colouring mission. »
III. This section comes into force on July 18, 2009.
After the article L. 632-13 of the rural code, an article L. 632-14 is inserted as follows:
"Art.L. 632-14.-The National Inter-Professional Centre for the Milk Economy can develop and disseminate trend indices, including forecasting, dairy markets, as well as any elements that can inform the situation of dairy workers.
"The regional inter-professional centres of the dairy economy can develop and disseminate values that enter into the composition of the milk transfer price to the collectors or processors, using, inter alia, the indices mentioned in the preceding paragraph.
"The dairy industry operators may refer to the indices and values mentioned in the first two paragraphs as part of their contractual relations.
“These practices are not subject to Articles L. 420-1 and L. 420-2 of the Trade Code. »
I. ― After the first paragraph of the A VII of section 71 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003), a paragraph reads as follows:
"Companies whose dominant activity is the implementation of wood products of carpentry, cartridge or arrangement, with a manufacturing activity of products entering the tax field, may retain 40% of the total sales of taxes corresponding to these transactions, including supply and installation, by applying the above rates, companies of less than twenty employees, however applying the single rate of 0%. »
II. ― The I applies to the fiscal years that are closed from the date of publication of this Act.
Official development assistance
I. ― The total dividend of the French Development Agency for an exercise is paid to the non-tax revenues of the State's general budget by December 31 of the year of its finding.
II. ― I applies in respect of Open Years effective January 1, 2009.
The first paragraph of the III of section 44 of the Corrigendum Financial Act for 1998 (No. 98-1267 of 30 December 1998) is as follows:
"Each year before September 15, the Government shall submit to the Finance and Foreign Affairs Committees a report presenting:".
After the words: "funding of", the end of first paragraph of Article 19 of Law No. 2006-586 of 23 May 2006 relating to associative volunteerism and educational commitment is thus drafted: "International solidarity projects, the remuneration of staff of associations involved in the field of youth, popular education, sport, culture or environmental protection, or contributing to the social work of public communities, as well as the payment of compensation or contributions relating to the volunteering of international solidarity to registered associations or organizations. »
Veterans, memory and ties with the Nation
I. ― Effective July 1, 2009, in the second and end of the penultimate paragraphs of Article L. 256 of the Code of Military Disability Pensions and War Victims, the number: "39" is replaced by the number: "41".
II. - By derogation from the second paragraph of Article 68 of the Corrigendum Financial Act for 2002 (No. 2002-1576 of 30 December 2002), the amendment referred to in I of this section shall apply to the retiring of the fighter referred to in I of Article 100 of Act No. 2006-1666 of 21 December 2006 Finance for 2007.
Culture
By January 31, 2009, the Government submits to Parliament a report on the impact of the application of theArticle L. 441-6 of the Commercial Code for purchase, sale, delivery, commission, brokerage or books and, where applicable, the budgetary and fiscal support measures and the derogatory measures it intends to implement for these transactions.
Within six months of the promulgation of this Act, the Government shall submit a report to the committees responsible for the finances and cultural affairs of each of the parliamentary assemblies to determine the impact of the right of action on the budget of the State and the modalities of reform of that right so that its application does not create a distortion of competition between France and other member States of the European Union.
Defence
I. ― May be eligible, effective January 1, 2009 and until December 31, 2014, upon application approved by the Minister of Defence and within an annual quota fixed by order of the same Minister, for the payment of a flexible toll of incentive to a second career determined on the basis of the budgetary balance collected at the end of service:
1° Career member in an activity position that is more than three years from the age limit of his or her grade that can benefit from a reserve balance under theArticle L. 51 of the Civil and Military Pension Code or retired with the benefit of a pension liquidated under the conditions fixed to articles L. 24 or L. 25 of the same code ;
2° The member engaged in a position of activity striped of controls before fifteen years of service.
The toll is attributed in particular to the needs of the service, the service seniority of the military and its situation in relation to the age limit of its rank.
This capital is paid twice, the second payment being conditioned by the exercise of a professional activity.
The amount of the toll collected is refunded by any recipient who, within five years of its removal from executives or controls, undertakes a new engagement in the armies or is appointed in a body or employment framework of one of the public functions.
Reimbursement is made within one year of commitment or titularization.
A decree determines, for each category of military mentioned in 1° and 2°, the terms and conditions of attribution as well as the methods of calculation, payment and, if applicable, reimbursement of the toll.
II. ― The 30th of Article 81 of the General Tax Code is thus written:
« 30° The modular toll of military inciting to a second career, paid under the I of Article 149 of Act No. 2008-1425 of 27 December 2008 2009; "
I. ― A voluntary severance allowance may be awarded, effective 1 January 2009 and until 31 December 2014, under conditions defined by decree, to the workers of the State of the Ministry of Defence, when they leave the service in the context of restructuring or reorganization.
II. ― After the 30th of Article 81 of the General Tax Code, it is inserted a 30° bis as follows:
« 30° bis. Voluntary severance allowance paid under the I of Article 149 of Act No. 2008-1425 of 27 December 2008 2009; "
III. ― The award of the voluntary severance allowance referred to in I shall be entitled to compensation for unemployment under the conditions provided for inArticle L. 5424-1 of the Labour Code.
IV. ― For the purposes of this section, the list of services and functions considered to be subject to restructuring or reorganization is decided by the Minister of Defence.
The Government submits to Parliament, by December 31, 2008, a report on the pension plan for the sailors and firefighters of Marseille and on the implementation of the planArticle 84 of Act No. 2004-811 of 13 August 2004 Civil security modernization.
Government Action Directorate
Aunt first paragraph of articles L. 1412-4 of the Public Health Code and L. 2312-3 of the Defence Code, second sentence of the first paragraph of Article 13 of Law No. 2007-1545 of 30 October 2007 establishing a Comptroller General of Places of Deprivation of Liberty, first sentence of the first paragraph of Article 15 of Law No. 73-6 of 3 January 1973 establishing a Ombudsman of the Republic, first paragraph of Article 18 of Law No. 91-646 of 10 July 1991 relating to the secrecy of electronic communications correspondence and first sentence of Article 14 of Act No. 2000-494 of 6 June 2000 establishing a National Commission for Security Ethics, the words: "Program titled: "Governmental Work Coordination" are replaced by the words: "mission programme" Direction de l'action du Gouvernement ” relatif à la protection des droits et des libertés fondamentaux”.
Ecology, sustainable development and development
I. ― A. ― Article 285 septies of the Customs Code is read as follows:
"Art. 285 septies.-I. ― 1. In the Alsace region, freight transport vehicles that use the road network are subject to a tax.
“2. The road network referred to in 1 shall consist of highways, national roads or roads belonging to territorial authorities that may constitute alternative routes to to to toll-free highways, whether or not located in the customs territory, or to national highways and roads subject to this tax.
"The list of roads and highways subject to tax is determined by decree in the Council of State, taken after notice of their legislative assemblies for roads belonging to local authorities.
"The roads and highways mentioned in the first paragraph are cut into pricing sections. Each pricing section is associated with a pricing point. These pricing sections as well as associated pricing points are defined by joint order of Ministers responsible for transport and budget. The maximum length of the pricing sections is fifteen kilometers.
“3. The vehicles for the carriage of goods referred to in 1 are defined as single or towing a trailer, whose total permissible load, or whose total permissible rolling weight for articulated assemblies, is equal to or greater than twelve tonnes.
"However, they are not considered to be vehicles for the carriage of goods as priority vehicles of general interest and agricultural vehicles and equipment defined by regulation, as well as military vehicles.
“II. - The tax is due by the owner of the vehicles mentioned in 3 of I.
"However, where the vehicle for the carriage of goods is the subject of either a lease agreement or a lease agreement, the tax is payable by the tenant or sub-locatary. The owner shall be jointly and severally liable for the payment of the tax and, if any, for the applicable delay increase. A decree specifies the particular conditions that arise for the lessee.
"III. ― The fact generator intervenes and the tax becomes payable at the crossing, by a vehicle for the carriage of goods defined in 3 of I, of a pricing point referred to in the third paragraph of 2 of I.
"IV. 1.The amount of the tax due is constituted by the length of the pricing sections borrowed by the vehicle, expressed in kilometers, after district to the nearest 100 metres.
“2. For each pricing section, the kilometric rate of the tax is based on the vehicle category. The categories, which are based on the number of axles of vehicles, are determined by joint order of Ministers responsible for transport and budget.
"The kilometric rate is modulated according to the EURO emission class of the vehicle, as defined in Appendix 0 of Directive 1999 / 62 / EC of the European Parliament and the Council, of 17 June 1999, on the taxation of heavy weights for the use of certain infrastructures, and, if necessary, according to the level of congestion of the pricing section.
"A decree specifies the conditions under which the level of congestion of the pricing section is taken into account.
"In the event of a lack of justification by the debtor of the EURO emission class or the number of axles of the vehicle, the kilometric rate shall be determined by holding the class or class to which the highest kilometric rate corresponds.
“3. The tax rate is between 0, 015 € and 0, 2 € per axle and per kilometre.
“4. A joint decision of the Ministers responsible for transport and budget sets the tax rate when the route concerned falls within the public domain of the State. When the route is the property of a community other than the State, the rate is set by joint order of the same ministers on the advice of the community's legislative body.
« 5. For each borrowed fee 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 2 to 4.
"V. ― 1.As from the entry into force of the tax provided for in this section, vehicles for the carriage of goods referred to in 3 of I shall have electronic equipment on board allowing the automatic registration, at each crossing of a tariff point, of the elements necessary for the liquidation of the said tax when circulating on the network referred to in 2 of I.
“2. The tax due to the journeys carried out is liquidated from the information collected automatically by the on-board electronic equipment referred to in 1 of this V.
“3. When the debtor has entered into a contract with an authorized company providing a telemarketing service, the tax is liquidated and its amount is communicated to that corporation no later than the tenth day of each month, on the basis of all the taxable routes made by the debtor in the previous month and for which it has used the on-board electronic equipment provided by the authorized company.
“4. In other cases, the tax is liquidated and its amount is communicated to the debtor no later than the tenth day of each month, on the basis of all the taxable routes made by the debtor during the previous month and for which it has used the electronic equipment on board.
« 5. 1° A decree in the Council of State defines the terms and conditions for the disclosure of the amount of the tax to the authorized companies providing a telemarketing service referred to in 3 as well as the conditions under which the debtor may have access to the summaries of the routes and to the details of the tariffs in the cases referred to in 4.
« 2° A decree in the Council of State sets out the modalities, including financial, according to which the on-board electronic equipment referred to in 1 is made available to debtors subject to 4.
« 3° A joint decision of the Ministers responsible for transport and budget sets out the technical characteristics of the on-board electronic equipment referred to in 1.
« 4° A joint decision of the Ministers referred to in 3 sets out the conditions under which a company providing a remote service may be authorized to make available to the debtors referred to in 3 electronic equipment on board and to pay the tax on their behalf.
"VI. ― 1. When the debtor has entered into a contract with an authorized company providing a telemarketing service, the tax shall be paid by that corporation no later than the tenth day of the month following the liquidation.
"When all or part of the tax has not been paid on the payment deadline and in the absence of a claim with a request for a stay of payment, a notice of recall, providing a 10% increase in the amount of the tax unpaid, is sent to the authorized company providing a teleped service before the notification of the enforceable title.
“2. In the cases provided for in 4 of the V, the fee shall be paid by the debtor no later than the tenth day of the month following the liquidation.
"A decree in the Council of State specifies the conditions under which the tax is paid. It can provide special mechanisms for occasional accountability.
"Where all or part of the tax has not been paid on the payment deadline and in the absence of a claim with a request for a stay of payment, a notice of recall, providing a 10% increase in the amount of the tax unpaid, is sent to the debtor before the notification of the enforceable title.
“3. The tax shall be recovered by the administration of customs and indirect rights under the rules, guarantees, privileges and sanctions provided for in this Code.
« VII. 1. Tax failures are repressed, prosecutions are carried out and proceedings are investigated and deemed to be customs.
"The owners, users or drivers of vehicles must submit, at first requisition, to Customs, National Police, National Gendarmerie and Land Transport Control, all elements and documents that could justify the regularity of the movement of such vehicles on the taxable network.
“2. When an irregularity or omission is found to have the purpose or result of eliminating or impairing the recovery of the tax, the debtor in breach of its obligations is subject to a lump sum taxation equal to the proceeds of the rate defined in 2 to 4 of IV by a flat distance of 130 kilometers. The amount of the lump sum tax is doubled in the event of another irregularity in the last 30 days.
"The amount of the lump-sum tax referred to in the first paragraph shall be communicated to the debtor in accordance with the terms set out in the joint order of the ministers responsible for transport and budget. It is due upon communication to the debtor.
"When irregularity is found by officers of the national police, the national gendarmerie or the control of land transport, they inform the customs services that implement the lump-sum taxation procedure.
"The debtor has the opportunity to prove the distance actually travelled on the network taxable by the vehicle in default. When this evidence is brought, the lump-sum taxation is abandoned for real taxation.
“3. Without prejudice to the provisions of the 2, is liable to a fine of not more than €750 for any omission or irregularity that has the purpose or result of eliminating or impairing the recovery of the tax.
“4. The officers referred to in the second paragraph of 1 and authorized by the specific texts applicable to them shall have the powers of investigation and recognition necessary for the implementation of the controls provided for in the same paragraph. These agents can immobilize the vehicle in default to implement the fine referred to in 3 under the conditions fixed by decree in the Council of State.
« 5. The findings of irregularities performed by licensed automatic control devices demonstrate the opposite.
« VIII. – For the purpose of establishing the tax base, its recovery and the necessary controls, an automated processing of personal data will be implemented in accordance with the terms and conditions provided by the Act No. 78-17 of 6 January 1978 related to computing, files and freedoms.
« IX. ― In the case of roads belonging to the national road network, the proceeds of the tax are assigned to the Agence de financement des infrastructures de transport de France.
"In addition, the State shall transfer to the territorial authorities the proceeds of the tax corresponding to the amounts collected for the use of the road network of which it owns, deducting the costs exposed thereto. A joint order of Ministers for Transport, Budget and Territorial Communities sets the amount of the deduction. »
B. ― Except as otherwise provided, the modalities for the application of the A are set by decree in the Council of State.
C. ∙ A comes into force on a date fixed by joint order of Ministers responsible for transport and budget and no later than 31 December 2010.
II. A. ― Chapter II of Title X of the Customs Code reads as follows:
“Chapter II
"National Vehicle Tax
of goods
“Section 1
" Scope of application
"Art. 269.-Vehicles for the carriage of goods that cross the road network are subject to a tax.
"Art. 270.-I. ― The road network referred to in section 269 is constituted by:
« 1° The highways and roads located on the metropolitan territory and belonging to the national public road area defined in theArticle L. 121-1 of the Road Traffic Codeexcept:
“(a) On the one hand, sections of highways and roads subject to to to tolls;
“(b) On the other hand, itineraries that do not belong to the trans-European network as defined in Decision No. 1692 / 96 / EC of the European Parliament and of the Council, of 23 July 1996, on the Community orientations for the development of the trans-European transport network and on which the level of traffic of the subject vehicles, prior to the entry into force of the tax, is particularly low;
« 2° Roads belonging to local authorities, where these roads support or are likely to support a significant carryover of traffic from the tolled highways, roads mentioned at 1° or highways or roads located outside the customs territory and subject to to tolls, royalties or taxation.
“II. ― The roads and highways mentioned in I are cut into tariff sections corresponding to the portions of track between two successive intersections with public tracks. When these intersections are very close to each other, contiguous taxable track portions can be merged into the same pricing section. A pricing point is associated with each pricing section.
"The pricing sections and associated pricing points are defined by a joint order of the Minister for Transport and the Minister for Budget.
"III. ― A decree in the Council of State sets out the list of routes that fall under the exception mentioned in the b of the 1st of the I.
"IV. ― A decree in the Council of State, taken after the advice of the legislative assemblies of the local authorities, sets out the list of roads mentioned in the 2nd of I.
"Art. 271.-The vehicles for the carriage of goods referred to in section 269 are defined as vehicles only or towing a trailer whose total authorized load, or the total authorized rolling weight if it is articulated, is greater than three and a half tons.
"However, they are not considered to be vehicles for the carriage of goods as priority vehicles of general interest and agricultural vehicles and equipment defined by regulation, as well as military vehicles.
“Section 2
"Receivables
"Art. 272.-The tax referred to in section 269 is payable by the owner of the vehicle for the carriage of goods.
"However, where the vehicle for the carriage of goods is the subject of either a lease agreement or a lease agreement, the tax is payable by the tenant or sub-locatary. The owner shall be jointly and severally liable for the payment of the tax and, if any, for the applicable delay increase. A decree specifies the particular conditions that arise for the lessee.
“Section 3
"Event generator and tax requirement
"Art. 273.-The generator act intervenes and the tax is payable when the goods transport vehicle referred to in section 271 is crossed by a pricing point referred to in Part II of section 270.
“Section 4
“Assiette, rate and scale
"Art. 274.-The tax plate due is constituted by the length of the pricing sections borrowed by the vehicle, expressed in kilometers, after district to the nearest 100 meters.
"Art. 275.-1. For each pricing section, the kilometric rate of the tax is based on the number of axles and the total authorized weight of the vehicle subject to the tax.
"This rate is modulated according to the EURO emission class of the vehicle as defined in Appendix 0 to Directive 1999 / 62 / EC of the European Parliament and the Council, of 17 June 1999, on the taxation of heavy weights for the use of certain infrastructures and, if necessary, according to the level of congestion of the pricing section.
"A decree specifies the conditions under which the level of congestion of the pricing section is taken into account.
"In the event of a lack of justification by the debtor of the EURO emission class or the number of axles of the vehicle, the kilometric rate shall be determined by holding the class or class to which the highest kilometric rate corresponds.
“2. By exception, the kilometric rates are reduced by 25 per cent for metropolitan departments classified in the most disadvantaged decile according to their peripherality within the European space, appreciated in view of their removal from the large European urban units of more than one million inhabitants.
"A decree in the Council of State sets out the list of these departments.
“3. The kilometric rate is between 0, 025 € and 0, 20 € per kilometer.
“4. The kilometric rate of the tax and the modulations applied to it are determined annually by a joint order of the ministers responsible for transport and budget.
« 5. For each pricing section, the amount of the tax is equal to the product of the length of the pricing section borrowed by the kilometric rate determined in accordance with 1 to 4.
“Section 5
“Disposal of the tax
"Art. 276.-1.As from the date of the entry into force of the tax, vehicles for the carriage of goods referred to in section 269 and registered in France shall have electronic equipment for the automatic registration, at each crossing of a tariff mark, of the elements necessary for the liquidation of the said tax.
"From the same date, vehicles for the carriage of goods referred to in section 269 and registered outside France are required to dispose of such equipment when they circulate on the network referred to in section 270.
“2. The tax due to the journeys carried out is liquidated from the information collected automatically by the on-board electronic equipment referred to in 1.
“3. When the debtor has entered into a contract with an authorized company providing a telemarketing service, the tax is liquidated and its amount is communicated to that corporation no later than the tenth day of each month, on the basis of all the taxable routes made by the debtor in the previous month and for which it has used the on-board electronic equipment provided by the authorized company.
“4. In other cases, the tax is liquidated and its amount is communicated to the debtor no later than the tenth day of each month, on the basis of all the taxable routes made by the debtor during the previous month and for which it has used the electronic equipment on board.
"Art. 277.-1. A decree in the Council of State defines the terms and conditions for the disclosure of the amount to the authorized companies providing a teleped-up service referred to in 3 of Article 276 as well as the conditions under which the debtor may have access to the summaries of the journeys and to the details of the pricing in the cases referred to in 4 of the same article.
“2. A decree in the Council of State sets out the terms, including financial, that the electronic equipment on board referred to in 1 of Article 276 shall be made available to debtors subject to the provisions of Article 4 of the same Article.
“3. A joint order of Ministers responsible for transport and budget sets out the technical characteristics of electronic equipment on board mentioned in 1 of Article 276.
“4. A joint decision of the Ministers referred to in 3 sets out the conditions under which a company providing a telemarketing service may be authorized to make available to debtors referred to in 3 of section 276 electronic equipment on board and to pay the tax on their behalf.
“Section 6
"Payment of the tax
"Art. 278.-When the debtor has entered into a contract with an authorized company providing a telecommunication service, the tax shall be paid by that corporation on behalf of the debtor no later than the tenth day of the month following the liquidation.
"The debtor who has entered into a contract with an authorized company providing him with a telepedoing service shall, within the limit set by Directive No. 1999 / 62 / EC of the European Parliament and the Council, of 17 June 1999, referred to above, to tax cuts due to take into account the management economy generated by this contract. The applicable slaughter rules are determined annually by a joint order of Ministers responsible for transport and budget.
"When all or part of the tax has not been paid at the payment deadline and in the absence of a claim with a request for a stay of payment, a notice of recall, providing a 10% increase in the amount of the tax unpaid, is sent to the authorized company providing a teleped service before the notification of the enforceable title.
"Art. 279. -In the cases provided for in section 276, the tax shall be paid by the debtor no later than the tenth day of the month following the liquidation.
"A decree in the Council of State specifies the conditions under which the tax is paid. It can provide special mechanisms for occasional accountability.
"Where all or part of the tax has not been paid on the payment deadline and in the absence of a claim with a request for a stay of payment, a notice of recall, providing a 10% increase in the amount of the unpaid tax, is sent to the debtor prior to the notification of the enforceable fee.
"Art. 280.-The tax shall be recovered by the administration of customs and indirect duties according to the rules, guarantees, privileges and sanctions provided for in this Code.
“Section 7
"Research, observation, sanction and prosecution
"Art. 281.-The breaches of the tax are repressed, the proceedings are carried out and the proceedings are investigated and judged as in the matter of customs.
"The owners, users or drivers of vehicles shall present, at first requisition, to the customs, national police, national gendarmerie or the control of land transport all the elements and documents that may justify the regularity of the movement of such vehicles on the taxable network.
"Art. 282.-When an irregularity or omission is found to have the purpose or result of removing or impairing the recovery of the tax, the debtor in breach of its obligations is subject to a flat taxation equal to the product of the rate defined in 1 to 4 of section 275 by a flat distance of 500 kilometers. The amount of the lump sum tax is doubled in the event of another irregularity in the last 30 days.
"The amount of the lump-sum taxation referred to in the first paragraph shall be communicated to the debtor in accordance with the terms set out in the joint order of the ministers responsible for transport and budget. It is due upon communication to the debtor.
"When irregularity is found by officers of the national police, the national gendarmerie or the control of land transport, they inform the customs services that implement the lump-sum taxation procedure.
"The debtor has the opportunity to prove the distance actually travelled on the network taxable by the vehicle in default. When this evidence is brought, the lump-sum taxation is abandoned for real taxation.
“Art. 283. - Without prejudice to the provisions of section 282, shall be liable to a fine of not more than €750 for any omission or irregularity intended or for the purpose of eliminating or impairing the recovery of the tax.
"Art. 283 bis.-The officers referred to in the second paragraph of Article 281 and authorized by the specific texts applicable to them shall have the powers of investigation and recognition necessary for the implementation of the controls provided for in the same paragraph. These agents may immobilize the vehicle in default to implement the fine referred to in article 283 under the conditions set by decree in the Council of State.
"Art. 283 ter.-The findings of irregularities carried out by licensed automatic control devices are evidence to the contrary.
“Section 8
"Assignment of the proceeds of the tax
"Art. 283 quater.-The proceeds of the tax corresponding to the amounts collected for the use of the national road network are assigned to the Agence de financement des infrastructures de transport de France.
"The State shall transfer to the territorial authorities the proceeds of the tax corresponding to the amounts collected for the use of the road network of which it owns, deducting the costs associated with it. A joint decision of the Ministers responsible for transport and budget sets out the amount of the deduction.
“Section 9
Miscellaneous provisions
"Art. 283 quinquies.-For the purpose of establishing the tax base, its recovery and the necessary controls, an automated processing of personal data will be implemented, in accordance with the terms set out in Act No. 78-17 of 6 January 1978 on computers, files and freedoms. »
B. ― Except as otherwise provided, the modalities for the application of the A are set by decree in the Council of State.
C. ― 1. A comes into force on a date fixed by joint order of Ministers responsible for transport and budget and no later than 31 December 2011.
2. Section 285 septies of the Customs Code is repealed from the effective date of the tax provided for in A.
III. ― A. ― For the purposes of the heavyweight tax provided for in sections 269 to 283 quinquies and 285 septies of the Customs Code, the State is authorized, under the conditions defined in the B, to entrust to one or more external service providers the following tasks:
1° The financing, design, execution, operation, maintenance and maintenance of the technical device necessary for the implementation of the tax, including the automated processing device and the provision of electronic equipment on board;
2° The collection of all information necessary for the establishment of the tax;
3° The liquidation of the amount of the tax;
4° The communication to the debtors and authorized companies providing a remote service, under the conditions provided by the decrees in the Council of State mentioned in 1 of theArticle 277 and 4 V of thearticle 285 septies the Customs Code, the amount of tax due;
5° The recovery of the amounts charged to debtors or authorized companies providing the debtor with a wireline service, the customs administration and indirect rights remaining solely competent for the engagement of the forced recovery procedures;
6° Notification to the debtors and authorized companies providing a remote service of the recall notice referred to in the articles 278 and 279 and the VI of thearticle 285 septies Customs Code;
7° The financing, design, execution, operation, maintenance and maintenance of automatic control equipment to detect vehicles in contravention of the provisions governing the taxes referred to in the first paragraph;
8° The finding of the breaches in respect of the tax detected by the aircraft referred to in 7° and the notification to the debtors concerned or, where applicable, to the authorized company referred to in 3 of Article 276 and V of Article 285 septies of the Customs Code, of the flat taxation provided for in Article 282 and 2 of the VII of Article 285 septies of the same Code.
For the application of 6° and 8° of this A, the provider is authorized to collect, in addition to the lump sum taxation, costs of file in conditions defined by decree in the Council of State;
9° Collection of the amounts paid as a result of the procedures set out in 6° and 8° and the costs of file.
B. ― 1. The provider provides the missions listed in the A under state control. This control includes investigations at the contractor's premises to ensure, inter alia, the reliability of the technical device and the treatments implemented in the course of the missions.
2. The personnel of the service provider who are required to intervene in the missions provided for in 5°, 6°, 8° and 9° of the A are approved by the prefect of the department of the provider's head office and are subject to the professional secrecy defined to the articles 226-13 and 226-14 of the Criminal Code. In their relations with the debtors or their representatives, these personnel indicate acting on behalf of the State.
3. The provider shall hold a commission issued by the administration of customs and indirect rights under the conditions established by decree in the Council of State. He is solely responsible for collecting the tax against the administration of customs and indirect duties. It shall pay to the designated customs accountant by transfer on the twenty-fifth day of the month following the liquidation, the tax charged with the data that allowed the liquidation of the tax, and the tax recovered as a result of the procedures set out in section 282 and section 2 VII of section 285 septies of the Customs Code.
The provider provides a financial guarantee in all cases ensuring payment to the designated customs accountant of the amounts charged.
4. Revenues collected on behalf of the State are subject to a separate accounting that includes all operations related to the missions entrusted to the provider. They are paid on a single specific account that can only be enlivened by tax-related amounts. Such income may not result in any investment by the provider(s).
The external provider is not subject to the rules of public accounting for revenue transactions collected under the missions defined in A.
5. Where the procedures provided for in Article 282 and Article 285 septies of the Customs Code have not been followed by payment or dispute within thirty days, the supplier shall transmit to Customs officers the elements enabling the enforcement of the forced recovery procedures.
6. The transactions relating to income collected under the A-defined missions are subject to the audit of the Court of Auditors.
C. ― A decree in the Council of State defines the modalities for the application of A and B.
IV. ― The I of Article L. 330-2 of the road code is supplemented by 11° and 12° as follows:
« 11° To officials of the national police and the control of land transport and to the military of the national gendarmerie, for the sole purpose of verifying the regularity of the situation of the debtors in relation to the taxes on the heavy weights provided for in articles 269 to 283 quinquies and 285 septies of the Customs Code and to identify the authors of the breaches in respect of these taxes;
« 12° To the authorized personnel of the service provider authorized by the State to operate the automatic control equipment and to make the finding of the breaches in respect of the heavyweight taxes provided for in articles 269 to 283 quinquies and 285 septies of the Customs Code, for the sole purpose of verifying the regularity of the situation of the debtors in respect of these taxes and to identify the authors of the breaches under these taxes. »
V. ― Article 24 of Act No. 95-96 of 1 February 1995 concerning abusive clauses and the presentation of contracts and regulating various economic and commercial activities is thus amended:
1° After the fifth preambular paragraph I, a sub-item reads as follows:
"—the charges paid for the taxes set out in sections 269 to 283 quater and 285 septies of the Customs Code for the use of the routes of the road network taxable by vehicles for the carriage of goods. » ;
2° III bis, IV and V respectively become V, VI and VII;
3° The IV is thus restored:
"IV. ― The price of transportation is increased in full duty of the taxes provided for in sections 269 to 283 quater and 285 septies of the customs code supported by the company for the completion of the transport operation. The invoice shows the charges incurred by the transport company for these taxes.
"A decree in the Council of State sets out the conditions under which this increase is established, on actual or flat-rate basis as well as the corresponding modalities of application. » ;
4° In V as it results from 2°, the word and reference: "and III" are replaced by the references: ", III and IV";
5° In VI as it results from 2°, the word and reference: "and III bis" are replaced by the references: ", IV and V".
VI. ― The 10th of section 412 of the Customs Code is repealed.
VII. ― Within twelve months of the promulgation of this Act, the Government shall submit a report to the Finance Committees and to the Transport Committees of each of the two Parliamentary Assemblys presenting the status of progress and, where appropriate, the results of the experimentation of the tax due by the heavy weights due to the use of certain infrastructures, and the regional impact studies related to the generalization of this tax to the total cost of the tax.
I. ― In the first sentence of the second paragraph of Article L. 561-3 of the Environmental Code, the percentage: "8%" is replaced by the percentage: "12%".
II. ― In the first paragraph of Article 128 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), the words: "55 million euros per year, and until 31 December 2012" are replaced by the words: "125 million euros per year, and until 31 December 2013".
III. ― Section 136 of the Financial Act No. 2005-1719 of 30 December 2005 for 2006 is amended as follows:
1° In the first sentence of I, the words: "16 million euros per year, from 1 January 2006 and until 31 December 2012" are replaced by the words: "20 million euros per year, and until 31 December 2013";
2° At the first sentence of the III, the year: "2012" is replaced by the year: "2013".
IV. – II and III apply as of January 1, 2009.
Immigration, asylum and integration
I. ― Chapter I of Title I of Book III of the Code of Entry and Residence of Aliens and the Right of Asylum is supplemented by a section 4 as follows:
“Section 4
“Tax provisions
"Art.L. 311-13.-A. ― The issuance of a first residence permit included among those mentioned in the 1st to 3rd of Article L. 311-2 gives rise to the collection, for the benefit of the National Agency for the reception of foreigners and migration or of the public institution to succeed it, of a tax whose amount is fixed by decree between 200 € and 340 €. These limits are respectively reduced to €55 and €70 for foreigners to whom a residence permit is issued under articles L. 313-7 and L. 313-7-1, of the 9th of Article L. 313-11, of the 3rd of Article L. 314-11, as well as the residence card bearing the mention "employee" or "employee on mission" provided for at 1° and 5° of Article L. 3-10. They are reduced to 100 € and 170 € for foreigners who entered France for family reunification as minors.
"These provisions are not applicable to foreigners who request a residence permit under 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 to temporary and seasonal workers mentioned in 1° and 4° of Article L. 313-10. The issuance of a long-term visa that is worth or exempt from a residence permit shall, in addition to the visa rights provided by the regulations in force, result in the collection, for the benefit of the National Agency for the reception of aliens and migration or the public institution to succeed it, of the tax corresponding to the residence permit that this visa replaces.
"B. ― The renewal of residence permits and the provision of duplicates give rise to the collection, for the benefit of the National Agency for the reception of aliens and migration or of the public institution to succeed it, of a tax whose amount is fixed by decree between a minimum of 55 € and a maximum of 110 €. These limits are respectively reduced to €15 and €30 for foreigners to whom a residence permit is issued under Article L. 313-7. The renewal fee is paid only once per one year period. It is not required for refugees and aliens receiving subsidiary protection.
"C. ― The issuance, renewal and provision of duplicate circulation documents issued to foreign minors under sections L. 321-3 and L. 321-4 give rise to the collection, for the benefit of the National Agency for the reception of aliens and migration or of the public institution called for to succeed him, of a tax of €30.
"D. ― The taxes set out in A, B and C are paid either by means of mobile stamps of a special model to the National Agency for the Welcoming of Aliens and Migration or to the public institution to succeed it, or electronically by means of a dematerialized stamp, under the conditions set out in Chapter II of Title IV of Part I of Book I of the General Tax Code.
"E. ― The terms and conditions for the application of this article are specified, as necessary, by decree.
"Art.L. 311-14.-Article L. 311-13 is applicable to the issuance, renewal and provision of duplicate residence permits and circulation documents for minor aliens provided for in international treaties or agreements, unless otherwise stipulated in these treaties or agreements.
"Art.L. 311-15.-Any employer who hires a foreign worker shall pay, at the time of the first entry into France of that foreigner or at the time of his first admission to stay as an employee, a tax for the benefit of the National Agency for the reception of foreigners and migration or of the public institution to succeed him.
"When the hiring takes place for a period greater than or equal to twelve months, the amount of this tax is:
" — 900 € where the wage paid to that foreign worker is less than or equal to once and a half the monthly full-time amount of the minimum wage of growth;
“–1,600 € when the wage paid to this foreign worker exceeds once and a half the full-time monthly amount of the minimum wage of growth.
" Effective January 1, 2010, the amount of this tax equals 60% of the salary paid to that foreign worker, taken into account within the limit of 2, 5 times the minimum wage of growth.
"When the employment occurs for temporary employment of more than three months and less than twelve months, the amount of this tax, fixed by decree, varies according to the level of the salary within the limits of between 50 € and 300 €.
"When the hiring occurs for a seasonal job, the amount of this tax is adjusted according to the duration of the hiring at 50 € per month of full or incomplete employee activity. Each hiring results in the payment of the tax.
"The tax provided for in this section is collected as revenue from national public administrative institutions.
"The terms and conditions for the application of this article are specified, as necessary, by decree. »
II. ― The amounts provided for in Article L. 311-13 [] of the Code of Entry and Residence of Aliens and the Right of Asylum are revalued every three years in the same proportion as the evolution of consumer prices observed over the period and rounded to the higher unit. The same applies to amounts provided for in section L. 311-15 of the same Employment Code for temporary or seasonal employment. The triennial revalorization takes effect on January 1 of the year concerned.
III. ― Article L. 8253-1 of the Labour Code is amended as follows:
1° The first sentence is supplemented by the words: "or the public institution called to succeed him";
2° In the second sentence, the number: "500" is replaced by the number: "1,000".
IV. ― The sixth sentence of the second paragraph of Article L. 311-9 of the Code of Entry and Residence of Aliens and the Right of Asylum is as follows:
"All these trainings and services are provided free of charge and are funded by the National Agency for the reception of foreigners and migration or by the public institution to succeed him. »
V. ― Section 4 of Chapter III of Title III of Part II of Book I of the General Tax Code and section L. 5221-10 of the Labour Code are repealed.
VI. ― The first paragraph of section L. 311-13 of the Code of Entry and Residence of Aliens and the Right of Asylum is not applicable before December 31, 2011 to spouses and children of foreigners whose application for family reunification has been authorized before the publication of this Act and having paid the royalty provided for in the applicable regulations.
VII. ― Section L. 311-15 of the same code applies to work authorization applications submitted by the employer after the publication of this Act.
The 1st of Article L. 5423-9 of the Labour Code is as follows:
« 1° Asylum seekers who, as a result of a denial decision that has become final, submit a request for review to the French Refugee and Stateless Protection Agency, with the exception of humanitarian cases reported by the French Refugee and Stateless Protection Agency under the conditions prescribed by regulation; "
A "Safety of the Exercise of the Right of Asylum" program is created within the "Immigration, Asylum and Integration" mission from fiscal year 2010.
Outre-mer
Aunt first paragraph of articles L. 2572-62 and L. 2572-65 of the general code of territorial authoritiesthe year: "2008" is replaced by the year: "2011".
I. ― After Article L. 752-3-1 of the Social Security Code, an article L. 752-3-2 is inserted as follows:
"Art.L. 752-3-2.-I. ― In Guadeloupe, Guyana, Martinique, La Réunion, Saint-Barthélemy and Saint-Martin, employers, excluding public enterprises and public institutions mentioned at theArticle L. 2233-1 of the Labour Code, are exempt from the payment of dependant contributions under social security legislation, excluding those due to occupational accidents and diseases, under the conditions defined in this article.
“II. ― Exemption applies:
« 1° To companies, employers and organizations first paragraph of Article L. 2211-1 of the Labour Codeoccupying a maximum of ten employees. If the workforce exceeds the threshold of ten employees, the full benefit of the exemption is maintained within the limits of the ten previously occupied employees or, in the event of departure, replaced. A decree sets out the conditions under which the benefit of the exemption is acquired in case a company's workforce passes below eleven employees;
« 2° To companies, regardless of their workforce, from the construction and public works sector, industry, restoration, the press, audiovisual production, renewable energies, new information and communication technologies and call centers, fisheries, marine cultures, aquaculture, agriculture, including agricultural cooperatives and societies of agricultural interest and their unions, as well as their unions
« 3° To air carriers ensuring:
“(a) The link between the metropolis and Guadeloupe, Guyana, Martinique, La Réunion, Saint-Martin, Saint-Barthélemy, Saint-Pierre-et-Miquelon or Mayotte;
“(b) The link between these departments or communities;
"(c) The interior dessert of Guadeloupe, Guyana, Martinique, La Réunion, Saint-Barthélemy or Saint-Martin.
"Only the employees of these companies are taken into account exclusively for these desserts and assigned to establishments located in one of these departments, in Saint-Barthélemy or Saint-Martin;
« 4° To companies providing the marine or river service of several points of Guadeloupe, Guyana, Martinique, La Réunion, Saint-Barthélemy or Saint-Martin, or the link between the ports of these departments or communities or the connection between the ports of La Réunion and Mayotte.
"III. ― The amount of the exemption shall be calculated for each calendar month, for each employee, according to his or her remuneration as defined in Article L. 242-1. When the hourly remuneration is less than a threshold equal to the minimum wage of growth increased by 40%, the amount of the exemption is equal to the amount of the employer's expense contributions for social insurance and family benefits.From this threshold, the amount of the exemption decreases linearly and becomes null when the hourly remuneration is equal to 3, 8 times the minimum wage of growth.
"IV. ― By derogation from the III, the amount of the exemption is equal to the amount of the employer's expense contributions for social insurance and family allowances when the hourly remuneration is less than a threshold equal to the minimum wage of growth increased by 60%, then decreases linearly from that threshold, and becomes null when the hourly remuneration is equal to 4, 5 times the minimum wage of growth, for companies located in Guadeloupe, in Guyane
« 1° Use less than two hundred and fifty employees and have made annual sales less than 50 million euros;
« 2° Have a primary activity under one of the eligible business sectors for tax reduction under thearticle 199 undecies B of the General Tax Code or one of the following activities: accounting, business consulting, engineering or technical studies for companies, research and development or information and communication technologies;
« 3° be subject to a real tax regime in full or on an option;
« 4° With the exception of companies located in Guyana, the islands of the Saintes, Marie-Galante and La Désirade, carry out their main activity in one of the following areas:
“(a) Tourism, environment or renewable energies for companies located in Martinique and Guadeloupe;
“(b) Tourism, agronutrition or renewable energy for companies located in La Réunion;
« 5° Or:
“(a) Have signed with a public research organization or university an agreement, approved by the administrative authority, on a research program as part of a development project on one of these territories if the research expenditures, defined in a to g of the II of Article 244 quater B of the General Tax Code, incurred under this agreement represent at least 5% of the total expenses incurred by the company for the past year;
“(b) Have carried out operations under the customs processing regime set out in sections 130 to 136 of Council Regulation (EEC) No 2913 / 92 of 12 October 1992, establishing the Community Customs Code, if the turnover from these transactions represents at least one third of the turnover of the operation for the past year.
"The conditions under 1° and 2° are appreciated at the closing of each exercise.
"V. ― For the purposes of this section, the workforce considered is that employed by the company in each of the communities referred to in I, all establishments in the event that the company has several institutions in the same community. The workforce is assessed under the conditions provided by the Articles L. 1111-2 and L. 1251-54 of the Labour Code.
"When in the same company or institution several activities are carried out, the exemption is applicable in respect of the activity carried out by each employee.
"VI. ― The benefit of the exemption provided for in this section is subject to the fact, for the employer, to be up-to-date with its reporting or payment obligations to the recovery agency. The condition of payment shall be deemed to be satisfied once the employer has, on the one hand, subscribed and adhered to a plan for the performance of the outstanding dues and, on the other hand, paid the current contributions on their normal due date.
"The exemptions provided for in this section may not be accumulated with another total or partial exemption from social security employers' contributions, with the exception of the lump sum deduction provided for in Article L. 241-18.
« VII. ― The benefit of the exemption provided for in this section, as well as any other relief and exemptions from employer contributions provided for in this Code, is subject to the fact, for the company or the business leader, that it has not been subject to a criminal conviction that is deemed to be either for tax evasion, or for work concealed, merchanting or illicit labour loan, in accordance with Articles 5224-5
"When a recovery agency is notified, by the transmission of the minutes issued by one of the inspection officers referred to in theArticle L. 8271-1 of the Labour Code, of the commission of one of the offences referred to in the preceding paragraph, it shall suspend the implementation of the exemptions provided for in this article until the end of the judicial proceedings.
« VIII. ― A decree in the Council of State determines the modalities for the application of this article. »
II. ― Section L. 752-3-1 of the same code is amended as follows:
1° In the first paragraph, the words: "In the departments mentioned in Article L. 751-1" are replaced by the words: "A Saint-Pierre-et-Miquelon";
2° At 1° of I, the references: "to Article L. 131-2" and "of Article L. 421-2" are replaced respectively by the references: "in the first paragraph of Article L. 2211-1" and "articles L. 1111-2 and L. 1251-54";
3° At 2° and the first paragraph of 3° of I and II and III, the reference: "L. 131-2" is replaced by the reference: "L. 2211-1";
4° In the second paragraph of the 3rd paragraph of I, the words "in one of these departments or in the community of Saint-Pierre-et Miquelon" are replaced by the words "in Saint-Pierre-et Miquelon";
5° The third paragraph of the 3rd paragraph of I is as follows:
“– the companies of Saint-Pierre-et-Miquelon ensuring the marine or river service of several points on the islands of Saint-Pierre-et-Miquelon. » ;
6° In the first sentence of the last paragraph of I, the words "in each of the departments or communities concerned" and "in the same department" are replaced by the words "in Saint-Pierre-et-Miquelon";
7° In the fourth paragraph of the 3rd paragraph of I, the references: "L. 421-1" and "L. 421-2" are replaced respectively by the references: "L. 1111-2" and "L. 1251-54";
8° The V is thus written:
"V. ― The benefit of the exemption provided for in this Article, as well as any other relief and exemptions from employer contributions provided for in this Code, is subject to the fact, for the company or the business leader, that it has not been subject to a criminal conviction that is deemed to be for tax evasion, or for work concealed, merchanting or illicit labour loan, pursuant to Articles L
"When a recovery agency is notified, by the transmission of the minutes issued by one of the inspection officers referred to in theArticle L. 8271-1 of the Labour Code, of the commission of one of the offences referred to in the preceding paragraph, it shall suspend the implementation of the exemptions provided for in this article until the end of the judicial proceedings. » ;
9° After the V bis, a V ter is inserted as follows:
"V ter. ― The benefit of the exemption provided for in this section is subject to the fact, for the employer, to be up-to-date with its reporting or payment obligations to the recovery agency. The condition of payment shall be deemed to be satisfied once the employer has, on the one hand, subscribed and adhered to a plan for the performance of the outstanding dues and, on the other hand, paid the current contributions on their normal due date. »
III. ― This section applies to salary and remuneration contributions due as of April 1, 2009. Contributions that may be subject to a posting plan referred to in Article L. 752-3-2 VI are those that remain due on the date of publication of this Act.
The general tax code is amended as follows:
1° After Article 568, an article 568 bis is inserted as follows:
"Art. 568 bis.-By derogation from Article 568, in overseas departments, only persons with the quality of merchants can sell tobacco in detail, who have a licence granted on behalf of the department by the President of the General Council.
"This licence cannot be granted for the retail sale of tobacco in a retail store of a sales area of more than 200 square metres, excluding areas reserved for the distribution of fuels, or in a wholesale retail store open to individuals.
"The issuance of this licence is subject to the payment, for the benefit of the overseas department concerned, of an annual fee to which the amount is determined by deliberation of the General Council.
"The terms and conditions of application of this section, including the number of licences that may be created in each department, as well as the terms and conditions of termination, by 1 January 2011, points of sale without a licence are defined by decree. » ;
2° In section 574, the reference: "568" is replaced by the reference: "570".
To third and fourth paragraphs of Article 268 of the Customs Code, the percentage: "100%" is replaced by the percentage: "110%".
Research and higher education
Aunt 3 of Article 24 of Act No. 2004-1484 of 30 December 2004 the year: "2008" is replaced by the year: "2011".
A report will be prepared to determine the financial impact of the implementation of measures for the issuance of internship agreements by higher education institutions or schools in the following cases:
― when a student with a bachelor's degree carries out an internship in a company, association, public enterprise or public institution of an industrial and commercial nature, between the date of graduation and the date of final enrolment in a higher education institution, provided that the enrolment is made in the same year;
― when a student who has just completed his or her studies in the preparatory class performs an internship in a company, association, public enterprise or public institution of an industrial and commercial nature, between the end of his or her education and that of his or her final enrolment in a higher education institution, provided that the registration takes place the same year;
― when a former student performs an internship in a company, association, public enterprise or public institution of an industrial and commercial nature, within four months of the completion of his or her education in a higher education institution.
The report will be submitted to Parliament by 15 March 2009.
A report on the evolution of funding through the budget of higher education and on the place of doctors in the French economy is submitted to Parliament by 30 June 2009.
The second paragraph of Article L. 831-3 of the Education Code is as follows:
"The amount of the annual fee representing the participation of students in the expenses of preventive medicine of higher education is determined by order of the Minister for Higher Education, the Minister for Health and the Minister for Budget. »
Social and pension schemes
After Article L. 711-1 of the Social Security Code, an article L. 711-1-1 is inserted as follows:
"Art. L. 711-1-1. - As of 2009, the special social security plans referred to in Article L. 711-1, with more than 20,000 contributors, provide Parliament with a forward-looking assessment of their pension commitments and financial balances, over a minimum of thirty years. They publish this information in the annex to their annual report and update it on a regular basis. »
Relations with local authorities
I. ― The eleventh paragraph of Article L. 2334-7 of the General Code of Territorial Communities is supplemented by a sentence as follows:
"In 2009, the additional guarantee due to each municipality corresponds to its 2008 amount reduced by 2%."
II. ∙ Article L. 2334-9 of the same code is read as follows:
"Art. L. 2334-9. - In 2009, when the population of a municipality defined in the second paragraph of section L. 2334-2, authenticated as 1 January 2009, is less than 10% or more than that of 2008, the basic staffing level provided for in 1° of section L. 2334-7 returning to that municipality is increased by 50% of the difference between the amount of the basic endowment it received in 2008 and the amount of the endowment. »
III. ― Article L. 2334-2 of the same code is supplemented by seven paragraphs as follows:
"For municipalities that meet the five cumulative conditions referred to in the following six paragraphs, the population to be taken into account in 2009 and 2010 for the purposes of this section is that used to calculate the overall operating staffing for the 2008 fiscal year.
“The following municipalities shall be affected by this provision:
« 1° The population of the commune has been subject to a population amendment order applicable to 1 January 2008, amending the order applicable to 1 January 2006 or a population amendment order applicable to 1 January 2007;
« 2° The population taken into account in the calculation of staffing in 2008, under the first paragraph of this article, is greater than that authenticated on 1 January 2009;
« 3° The population, calculated under the conditions defined in the second paragraph of this article, was greater or equal in 2008 to 10,000 inhabitants;
« 4° The commune was eligible in 2008 for the provision of urban solidarity and social cohesion, under the conditions provided for in Article L. 2334-16;
« 5° The per capita financial potential, calculated under the conditions set out in Article L. 2334-4, was lower in 2008 by 25% at the regional level of the municipalities of 10,000 inhabitants and more. »
IV. - The fourth paragraph of article L. 2334-13 of the same code is supplemented by a sentence as follows:
"In 2009, this progress guarantee is calculated in such a way that the total of all assignments to overseas municipalities under the overall operating staffing, excluding the amounts corresponding to the guarantee supplement provided in the 4th of Article L. 2334-7, progresses at least like all the resources allocated to this allocation. »
V. ― The second sentence of the fifth paragraph of article L. 3334-3 of the same code is as follows:
"These rates are at the most equal, for the basic endowment and its guarantee, respectively 70% and 50% of the growth rate of the overall operating staffing resources. »
VI. ― Section L. 3334-6-1 of the same code is amended as follows:
1° In the second paragraph, the words: "double dual" are replaced by the words: " 1.5 times";
2° The tenth preambular paragraph is deleted;
3° In the twelfth paragraph, the words "of the two preceding paragraphs" are replaced by the words "of the previous paragraph", and the words "these paragraphs" are replaced by the words "this paragraph".
VII. ― After the words: "every year", the end of the last sentence of the first paragraph of Article L. 3334-7-1 of the same code is thus written: "according to a rate set by the local finance committee at the most equal to the rate of evolution of the overall operating allocation. »
VIII. ― The second sentence of the last paragraph of Article L. 4332-8 of the same code is supplemented by the words: ", after taking the quota devoted to overseas regions".
IX. ∙ Article L. 5211-29 of the same code is amended as follows:
1° In the first paragraph, the words "can not be less" are replaced by the words "is equal";
2° In the last sentence of the fourth paragraph, the words "at least" are deleted.
X. ― The second and third paragraphs of Article L. 5211-30 of the same code are replaced by six paragraphs as follows:
"As of January 1, 2009, the amount allocated to the category of urban communities is allocated so that the allocation returning to each of them is equal to the product of its population by the average per capita allocation of the category of urban communities, increased, if any, by a guarantee.
"In 2009, this average allocation is set at €60 per capita.
"Until the urban communities that received, under this same category, in 2008, an assignment of inter-community staffing shall be guaranteed when the amount provided for in 1° below is greater than the amount provided for in 2°. It is equal in 2009 with the difference between:
« 1° The amount of inter-community endowment received by the urban community in 2008, indexed at a rate set by the local finance committee, which cannot exceed the rate of evolution for 2009 of the lump sum endowment provided for in Article L. 2334-7;
« 2° The proceeds of the population as at 1 January 2009 by the average amount referred to in the third paragraph of this I.
"As of 2010, the amount of the total per capita allocation due to each urban community is changing annually at a rate set by the local finance committee within the limit of the rate of change in the lump sum allocation provided for in section L. 2334-7. »
XI. ― After the words: "every year", the end of the penultimate paragraph of Article L. 5211-33 of the same code is thus written: "according to a rate set by the local finance committee at the most equal to the rate of evolution of the lump sum set out in Article L. 2334-7. »
XII. ― After the word "common", the end of section L. 5334-17 of the same code is as follows: ", referred to in the second paragraph of section L. 2334-2, a population equal to the population difference between 2008 and 2009, reduced by 20% in 2009, 40% in 2010, 60% in 2011 and 80% in 2012. This increase is deleted from 2013. It also ceases to apply, in advance, to a municipality, in the first year when its population, authenticated by decree, reaches or exceeds its level of 2008. »
I. ― The eighth paragraph of Article L. 1614-8-1 of the General Code of Territorial Communities is supplemented by a sentence as follows:
"The share of the compensation for the contribution to the operation of the transferred services is calculated excluding the value added tax. »
II. ― The overall decentralization of the regions included in the "Financial Competition to the Regions" program of the "Region with the Territorial Communities" mission is reduced, effective January 1, 2009, by €82,774,323.
In the first sentence of the first paragraph and in the third and last paragraphs of Article L. 4332-5 of the General Code of Territorial Communities, the words "the penultimate year" are replaced by the words "the previous year".
The IV of Article 6 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986) is supplemented by a paragraph thus written:
"In 2009, any decrease in this allocation from the previous year's amount is modulated in such a way that a decrease of half of the average reduction in the amount of compensation is sustained, as compared to 2008, municipalities with per capita financial potential, calculated in accordance with Articles L. 2334-2 and L. 2334-4 of the General Code of Territorial Communities, for the previous year, is less than 95% of the average per capita financial potential of all municipalities in the same population group, as defined in section L. 2334-3 of the same code, for the same year, and the compensation of which represents more than 5% of the overall operating staffing of which they received the previous year. »
The general code of territorial authorities is amended as follows:
1° The fourth paragraph of Article L. 2334-1 is supplemented by a sentence as follows:
"For 2009, and as a derogatory, it reached a minimum of 70 million euros. » ;
2° The second paragraph of Article L. 2334-18-1 is supplemented by a sentence as follows:
"As a derogatory, this provision does not apply in 2009. » ;
3° Article L. 2334-18-2 is amended as follows:
(a) 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) It is added a paragraph to read:
"In 2009, eligible municipalities under section L. 2334-16 receive an allocation equal to that received in 2008, plus the increase provided for in section L. 2334-18-4. For municipalities located in the first half of the municipalities in the category of municipalities of 10,000 inhabitants and more, classified according to the synthetic index of resources and expenses defined in section L. 2334-17, the allocation is equal to that received in 2008, increased by 2% and increased if applicable by the increase provided for in section L. 2334-18-4. Municipalities that were not eligible for staffing in 2008 but become eligible in 2009 shall be granted an allocation under this section. » ;
4° After the article L. 2334-18-3, an article L. 2334-18-4 is inserted as follows:
"Art.L. 2334-18-4.-In 2009, the increase in staffing, after allocation of duties calculated under sections L. 2334-16 to L. 2334-18-2, benefits:
« 1° To the first hundred and fifty communes of 10,000 inhabitants and more, classified according to the synthetic index of resources and expenses defined in Article L. 2334-17;
« 2° To the first twenty municipalities with a population of between 5,000 and 9,999, classified according to the synthetic index of resources and expenses defined in Article L. 2334-18.
"The increase in staffing, after distribution of allocations calculated under sections L. 2334-16 to L. 2334-18-2, is divided between the two population categories prorated by their population in the total of the beneficiary communes.
"The share of increase returning to each beneficiary municipality is equal to the product of its population by the value of the index assigned to it. This product is weighted by a uniformly variable coefficient of 2 to 1 in the growing order of the ranking of the municipalities that benefit from it. »
I. ― Chapter IV of Title III of Book III of Part II of the General Code of Territorial Communities is supplemented by a section 6 of the title:
“Section 6
« Urban development demand
"Art.L. 2334-41.-A budget allocation for urban development is established.
"It is possible to benefit from this endowment the municipalities eligible for the endowment of urban solidarity and social cohesion provided for in Article L. 2334-15, which are among the top hundred of a classification of these communes established annually according to criteria derived, inter alia, from the proportion of the population residing in neighborhoods included in the priority areas of the city's policy, the average tax income of the inhabitants of these neighborhoods and the financial potential.
"When the city's policy competence has been transferred by a municipality eligible to a public institution of inter-communal cooperation, it may, by a decision of the representative of the State in the department, benefit from the allocation of urban development on behalf of that municipality.
"A provision for urban development is distributed among departments, taking into account the number of eligible municipalities in each department and their classification according to the criteria set out in the second paragraph.
"For the use of these credits, the representative of the State in the department concludes a convention with the commune or public institution of intercommunal cooperation. These credits are allocated for the realization of investment projects or actions in the economic and social field. The grant granted shall not have the effect of charging all or part of the staff costs of the municipality. The representative of the State in the department determines the allocation of staffing on the basis of priority objectives set annually by the Prime Minister after the advice of the National Council of Cities.
"The population to be considered for the purposes of this section is that defined in Article L. 2334-2.
"The terms and conditions for the application of this article are set by decree in the Council of State. »
II. – The amount of the staffing created by I is set at 50 million euros in 2009.
I. ― After Article L. 2335-2 of the General Code of Territorial Communities, an article L. 2335-2-1 is inserted as follows:
"Art.L. 2335-2-1.-There is a fund to support municipalities affected by the territorial redeployment of the armies.
"The distribution of the funds takes into account the evolution of the resources of the municipalities concerned by the plan of territorial redeployment of the armies. It is determined by joint order of the Minister of the Interior and the Minister responsible for the budget.
"By derogation from articles L. 2224-1 and L. 2224-2, grants granted under the fund may be paid, in whole or in part, to the communal public services of an industrial or commercial nature in order to compensate for the effects on their exploitation of the territorial redeployment of the armies. »
II. – The amount of the fund created by I is set at €5 million in 2009.
I. ― The general code of territorial authorities is amended as follows:
1° Section L. 2334-13 is amended as follows:
(a) At the end of the third paragraph, the words: "and the endowment of rural solidarity" are replaced by the words: ", the endowment of rural solidarity and the national endowment of equalization";
(b) After the third preambular paragraph, a sub-item reads as follows:
"The quota for overseas municipalities is calculated by applying the report, increased by 33%, existing, according to the last population census, between the population of the communes of overseas departments, of New Caledonia, of French Polynesia, of the territorial community of Saint-Pierre-et-Miquelon, of the territorial districts of Wallis It is divided into two sub-envelopments: a share corresponding to the application of the demographic ratio referred to in this paragraph to the allocation of urban solidarity and social cohesion and to the provision of rural solidarity, and a share corresponding to the application of this demographic ratio to the national allocation of equalization. It is distributed in the conditions established by decree in the Council of State. » ;
2° The second sentence of Article L. 2334-14-1 is as follows:
"This share is calculated by applying the demographic ratio referred to in the fourth paragraph of Article L. 2334-13 to the national level of equalization. » ;
3° After the article L. 2571-2, an article L. 2571-3 is inserted as follows:
"Art. L. 2571-3. - For the purposes of the fourth and fifth paragraphs of Article L. 2334-13, the share of the allocation for the municipalities of Saint-Pierre-et-Miquelon is calculated by application to the allocation of the existing report, according to the last population census, between the population of the communes of Saint-Pierre-et-Miquelon and the total national population. The quantum of the population of the communes of Saint-Pierre-et-Miquelon, as a result of the last population census, is increased by 33%. The amount returned to each commune of Saint-Pierre-et-Miquelon, calculated under the conditions provided by decree in the Council of State, is then increased for the commune of Saint-Pierre by €445,000 and for that of Miquelon-Langlade by €100,000. This increase is imputed on the amount of the quota, provided for in the fourth paragraph of Article L. 2334-13, corresponding to the application of the demographic ratio, provided for in the same paragraph, to the allocation of urban solidarity and social cohesion and to the provision of rural solidarity. » ;
4° In I of Article L. 2573-52, the word "four" is replaced by the word "five" and, in III of the same article, the words "third and fourth" are replaced by the words "fourth and fifth".
II. ― Section 116 I of Act No. 2007-1822 of 24 December 2007 of Finance for 2008 is repealed.
The general code of territorial authorities is amended as follows:
1° The fourth paragraph of Article L. 3334-4 is replaced by two paragraphs as follows:
"The overseas departments, the departmental community of Mayotte, the territorial community of Saint-Pierre-et-Miquelon and the community of Saint-Martin benefit from a share of the equalization endowment, consisting of a share of the urban equalization endowment and a share of the minimum operating endowment.
"As of 2009, the share of the urban equalization allocation paid to each overseas department or community is at least equal to that received in the previous year. Similarly, the minimum operating allocation for each overseas department or community, which meets the requirements, is at least equal to that received in 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".
I. ― In article L. 3321-2 of the general code of territorial authorities, after the words: "to the minimum income of insertion", the words ", to the income of active solidarity".
II. ― In the IV of Article L. 3334-16-2 of the same code, the words: "and the premiums mentioned in Article L. 262-11 of the Code of Social Action and Families" are replaced by the words: ", the premiums referred to in Article L. 262-11 of the Code of Social Action and Families as well as the contracts concluded and the benefits of active solidarity conduct attributed in the context of the articles 142 of Act No. 2006-1666 of 21 December 2006 for 2007 and 18 to 23 of Act No. 2007-1223 of 21 August 2007 for work, employment and purchasing power."
Health
I. ― The fourth to final paragraphs of Article L. 1123-8 of the Public Health Code are deleted.
II. Sections L. 5124-12, L. 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 parallel import authorization issued under the conditions fixed by the decree provided by the 12th of Article L. 5124-18".
IV. ― Section L. 5121-17 of the same code is amended as follows:
1° The first paragraph is as follows:
"Medications and products that are granted a marketing authorization issued by the French Health Product Safety Agency or by the European Community, or beneficiaries of a parallel import authorization issued under the conditions set out in the decree set out in 12° of section L. 5124-18, are subject to an annual tax collected by the French Health Products Safety Agency for its benefit and that of the committees mentioned in section 1123. A fraction of this tax, equal to 11.4% of the proceeds collected each year, shall, after recovery, be paid to these committees in a manner determined by order of the Minister for Health. » ;
2° The first sentence of the second subparagraph reads as follows:
"The annual tax referred to in the preceding paragraph is fixed by order within the limit of €26,000 per pharmaceutical specialty and product with a marketing authorization or parallel import authorization referred to in the first paragraph. »
V. ― Section L. 5211-5-2 of the same code is amended as follows:
1° The first sentence of the first paragraph is as follows:
"Medical devices as defined in section L. 5211-1, put on the French market, are subject to an annual tax collected by the French Health Products Agency for its benefit and that of the committees referred to in section L. 1123-1. » ;
2° The second preambular paragraph reads as follows:
"The rate of this tax is set at 0, 25% of the annual revenue excluding taxes realized. The tax is not payable when the sales did not reach a tax-free amount of €763,000 in the previous calendar year. A portion of this tax, equal to 2.1% of the product collected each year, shall, after recovery, be surrendered to the committees referred to in section L. 1123-1 on terms determined by order of the Minister for Health. »
VI. ― After article L. 5211-3 of the same code, an article L. 5211-3-1 is inserted as follows:
"Art.L. 5211-3-1.-The manufacturers of medical devices or their agents, as well as any natural or legal person engaged in the manufacture, distribution, import or export, even incidental, of medical devices, shall declare themselves to the French Health Safety Agency of health products by indicating the devices objects of their activity. »
VII. – The second part of article L. 5211-6 of the same code is as follows:
« 2° The terms and conditions of the declaration provided for in Article L. 5211-3-1; "
VIII. ― Article L. 5221-7 of the same code is as follows:
"Art.L. 5221-7.-In vitro diagnostic medical devices as defined in section L. 5221-1 are subject to an annual fee collected by the French Health Products Safety Agency for its benefit and that of the committees referred to in section L. 1123-1, as provided for in section L. 5211-5-2. »
IX. ― In 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. ― In section L. 5422-2 of the same code, the references: "to articles L. 5121-8, L. 5121-9-1, L. 5124-17-1" are replaced by the words: "to articles L. 5121-8 and L. 5121-9-1 or the parallel import authorization referred to in section 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: "parallel import authorization referred to in Article L. 5121-17".
XII. ― At 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. ― third paragraph of Article 23 of Law No. 2005-1720 of 30 December 2005 for 2005, the words "half" are replaced by the rate: "39%".
XIV. This section comes into force on January 1, 2009. With respect to annual taxes, it applies to taxes due for the year 2008 and payable in 2009 and to taxes for the following years.
After article L. 1415-6 of the Public Health Code, an article L. 1415-7 is inserted as follows:
"Art. L. 1415-7. - The National Cancer Institute can launch project calls for five-year research. »
Security
The costs of transfers and judicial extractions by the National Police or the National Gendarmerie, including the expenses of personnel assigned to these tasks, are the subject of a report including an encrypted assessment transmitted to the competent commissions of the two assemblies. This report also includes a review of the modalities for a gradual transfer of this burden to the Department of Justice.
Solidarity, integration and equality of opportunity
The second paragraph of Article L. 314-4 of the Code of Social Action and Families is supplemented by a sentence as follows:
"For this purpose, an interdepartmental order fixes, annually, the ceiling rates or the rules for calculating these ceiling rates for the different categories of social and mediocial establishments mentioned in the first paragraph, as well as the rules for reducing the rates at the ceiling level."
The Social Security Code is thus amended:
1° Article L. 523-1 is supplemented by a paragraph as follows:
"The family support allowance is open to beneficiaries of the single parent allowance who assume the effective and permanent burden of one or more children who meet one of the above mentioned conditions."
2° Effective June 1, 2009 and no later than January 1, 2011 for overseas departments and communities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, to the article L. 523-1 as it results from the 1st of this article, the words "of the allowance of a single parent" are replaced by the words "of the income of solidarity"
3° In the first sentence of the first paragraph of Article L. 552-1, after the words: "insulated parent allowance", the words are inserted: "of the family support allowance paid under the conditions set out in the fifth paragraph of Article L. 523-1,";
4° After the article L. 524-7, an article L. 524-8 is inserted as follows:
"Art.L. 524-8.-Any undue payment of the allowance or of the lump-sum premium referred to in Article L. 524-5 may, subject to the fact that the individual shall not contest the undue character, be recovered by deduction on the amount of allowances or lump-sum premiums to fail or by repayment of the debt according to the terms set out in the first and third paragraphs of Article L.
"The organization's debt may be reduced or remitted in the event of a precarious situation of the debtor, except in the event of fraudulent manoeuvre or false statements. »
I. ― After Article L. 821-7-2 of the Social Security Code, an article L. 821-7-3 is inserted as follows:
"Art.L. 821-7-3.-A procedure for recognition of the quality of disabled worker referred to inArticle L. 5213-2 of the Labour Code is engaged on the occasion of the instruction of any application for the allocation or renewal of the allowance to disabled adults. »
II. ― Article L. 5213-2 of the Labour Code is read as follows:
"Art.L. 5213-2.-The quality of disabled worker is recognized by the Commission on the Rights and Autonomy of Persons with Disabilities referred to in Article L. 241-5 of the Code of Social Action and Families. This recognition is accompanied by an orientation towards an institution or service of assistance by work, to the labour market or to a vocational rehabilitation centre. The orientation to a work-assisted institution or service, to the labour market or to a vocational rehabilitation centre is a recognition of the quality of disabled worker. »
III. ― 2° of Article L. 821-2 of the Social Security Code is repealed. The third becomes the second.
IV. ― After article L. 821-3 of the Social Security Code, an article L. 821-3-1 is inserted as follows:
"Art.L. 821-3-1.-The amount of the allowance for disabled adults is fixed by decree.
"The annual coefficient of revalorization of the allocation is at least equal to the forecasted evolution of the non-smoking consumer prices in the economic, social and financial report annexed to the Finance Act for the year under review.
"This minimum of revalorization is adjusted if the observed evolution of consumer prices excluding tobacco, referred to in the economic, social and financial report annexed to the Financial Law for the following year, is different from the one originally planned.
"The minimum revalorization referred to in the second paragraph may be ensured through several revisions to the amount of the allowance in the year. »
I. ― After the 12° of Article 128 of Law No. 2005-1720 of 30 December 2005 for 2005, it is inserted a 13° as follows:
"13th Policy on Equality between Women and Men."
II. ― Section 132 of the Financial Act for 2000 (No. 99-1172 of 30 December 1999) is repealed.
Sport, youth and associative life
Aunt last paragraph of Article 53 of Law No. 2005-1719 of 30 December 2005 the words "to the territorial authorities or their public institutions" are deleted for 2006.
I. ― Chapter II of Book II of the Sport Code is amended to read:
1° Section L. 222-2 is amended as follows:
(a) At the 3rd of the II, the words: "to double the ceiling fixed by the decree taken in application of theArticle L. 241-3 of the Social Security Code. » are replaced by the words and the phrase: "at an amount fixed by decree in view of the average level of remuneration practised in the sport discipline. This amount may not be less than twice or more than eight times the ceiling fixed by the decree issued pursuant to theArticle L. 241-3 of the Social Security Code.
(b) The III is thus written:
"III. – In the absence of a collective agreement, for a sporting discipline, containing all of the stipulations mentioned in 2° of II, a decree determines the share of compensation provided for in 1° of II."
(c) It is added an IV as follows:
"IV. ― These provisions apply to compensation paid until June 30, 2012. » ;
2° After the article L. 222-2, two articles L. 222-2-1 and L. 222-2-2 are inserted as follows:
"Art.L. 222-2-1.-The stipulations of the existing collective agreements providing a threshold below the amount fixed by the decree referred to in 3° of II of Article L. 222-2 cease to produce their effects as of 1 July 2010.
"Art.L. 222-2.-For the application ofArticle L. 131-7 of the Social Security Code, the Central Agency of Social Security Organizations annually transmits to the competent administrative authority the data, made anonymous, relating to the amount of remuneration of each professional athlete transmitted to it by the companies referred to in articles L. 122-2 and L. 122-12 of this Code, specifying the discipline practised by that athlete.
"The terms and conditions for the application of this section are set by regulation. »
II. ― Prior to October 2011, the Government shall report to Parliament on the efficiency of the Department of Sport's contribution to the compensation to the Central Agency of Social Security Organizations of the loss of revenue for exemptions implemented, pursuant to theArticle L. 222-2 of the Sports Code, on compensation paid to a sportsman by a sports company for the marketing of his team's collective image.
I. ― Section 41 of the Financial Law Act, 1962 (Act No. 61-1396 of 21 December 1961) is repealed.
II. ― Every year, before November 1st, the Government shall transmit to Parliament, by ministry, the summaries allocated, during the previous year, to associations governed by the Act of 1 July 1901 relating to the association contract.
This report outlines the strategic directions of the national policy for the social sector.
It includes, by department, the list of subsidies paid to associations governed by the Act of 1 July 1901 referred to above. At the same time as the amount paid, the budget program on which it is charged, the purpose of the grant and the evaluation of the action funded when the grant is subject to a multi-year contract of objectives.
It includes the tax expenditures relating to the above-mentioned associations as mentioned in the Appendix "Assessment of the Ways and Means" (tom 2) attached to the year's financial bill.
Labour and employment
I. ― It was established in 2009, for the benefit of the National Centre for the Development of Structures of Agricultural Farms, a contribution of 50 million euros to the management association of the fund for the occupational insertion of persons with disabilities, based on the resources of the development fund for the occupational insertion of persons with disabilities, mentioned in theArticle L. 5214-1 of the Labour Codefor the purpose of financing the remuneration of vocational training trainees with disabilities.
This contribution is paid in two semi-annual terms, the first before June 1, 2009, and the second before December 1, 2009. The collection, litigation, guarantees and penalties for this contribution are governed by the applicable wage tax rules.
II. ― At 3° of Article L. 6222-2 of the Labour Code, the words "and whose maximum age, fixed by decree, cannot be more than thirty years" are deleted.
I. ― Sub-section 2 of chapter III, section 1, of Book IV, Part IV, Part 5, of the Labour Code is repealed effective January 1, 2009.
II. ― Allocataries who, on the date mentioned in I, benefit from the allowance provided by theArticle L. 5423-7 of the Labour Code continue to perceive it until the expiry of their rights. The costs associated with the maintenance of the benefit of this allowance remain at the expense of the solidarity fund mentioned in thearticle L. 5423-24 of the same code.
The Government submits to Parliament, by June 15, 2009, a report assessing the effectiveness of general and targeted social contribution reductions in employment policy.
This report focuses on the following:
(a) The assessment and cost of these devices since their implementation;
(b) Possible methods to reduce the burden on public finances;
(c) Alternative employment and business support devices.
City and housing
Section 12 of Act No. 96-987 of 14 November 1996 on the implementation of the City Recovery Pact is amended as follows:
1° The first paragraph of I is supplemented by a sentence as follows:
"From January 1, 2009, the amount of the exemption decreases linearly when the hourly pay is greater than the minimum wage of growth increased by 40% and becomes null when the hourly pay is equal to 2, 4 times the minimum wage of growth from January 1, 2009 to December 31, 2009, inclusive, to 2, 2 times the minimum wage of growth from January 1, 2010 to December 31, 2010 inclusive and twice the minimum wage of growth from January 1, 2011. » ;
2° In the first paragraph of II bis, the date: "January 1, 2009" is replaced by the date: "December 31, 2011";
3° In V quinquies, the words "and in the second and third paragraphs of the III" are deleted.
I. ― Articles L. 351-3 of the Construction and Housing Code and L. 542-5 of the Social Security Code are supplemented by a paragraph as follows:
“– the constant term of personal participation of the household. »
II. ― After the seventh paragraph of Article L. 831-4 of the Social Security Code, a sub-paragraph is inserted as follows:
“– the constant term of personal participation of the household. »
III. – I and II apply as of January 1, 2010.
The Government hereby submits, as a general annex to the year's Finance Bill, a report summarizing, for the current fiscal year and the following fiscal year, the contribution of employers' participation in the construction effort to the financing of the national urban renewal program and the National Habitat Agency, indicating the detailed distribution of these credits.
This general annex is tabled on the office of parliamentary assemblies and distributed at least five frank days before the National Assembly's first reading review of the balance clause of the year's bill of finance.
Air control and operations
The Government submits to Parliament, prior to the tabling of the 2010 Finance Bill, a report examining the prospects for statutory evolution of the General Directorate of Civil Aviation, in a context of strengthening European cooperation, particularly in the field of air navigation. The report specifies the impact of such a change on the state budget.
State real estate management
After the word: "hat", the end of thebefore the last paragraph of section 50 of Act No. 2003-721 of 1 August 2003 for the economic initiative is thus written: "at the disposal of the agency, directly or through an appropriate public real estate porting entity, under financial conditions established by the Minister in charge of the domain or, where applicable, by the board of directors of the entity in question. »
TheArticle 47 of Act No. 2005-1719 of 30 December 2005 for 2006 is supplemented by a paragraph to read:
"The proceeds of disposals of the state's immovable property are allocated to its indebtedness to a minimum of 15%. The contribution to the debt of the State does not apply to the proceeds of disposals of federal buildings made available to the Ministry of Defence until December 31, 2014, to the proceeds of disposals of federal buildings located abroad and, until December 31, 2009, to the proceeds of disposals of federal buildings made available to the services of the ministry responsible for ecology, energy, sustainable development and development of land use. »
Advances to audiovisual
In the last paragraph of the third paragraph of Article 1605 bis of the General Tax Code, the words "2008 year" are replaced by the words "2008 and 2009 years".
The Government shall submit to Parliament, by 30 June 2009, a report analyzing the advantages and disadvantages of the maintenance of the provisions of codificatory instruction No. 05-029-A8 of the General Directorate of Public Accounts of 6 July 2005.
The Government submits to Parliament, by 30 June 2009, a report analyzing the changes in the cost of the audio-visual royalty since 2004.
ANNOUNCEMENTS
STATE A
Paths and means
I. ― GENERAL BUDGET
(Thousands of euros)
| NUMBER Line | INTITULED RECETTE | ASSESSMENT 2009 |
| 1. Tax revenues | ||
| 11. Income tax | 59 355 000 | |
| 1101 | Income tax | 59 355 000 |
| 12. Other direct taxes collected through the issuance of roles | 6 450 000 | |
| 1201 | Other direct taxes collected by mailing | 6 450 000 |
| 13. Corporate tax | 60 094 000 | |
| 1301 | Corporate tax | 60 094 000 |
| 14. Other direct taxes and taxes assimilated | 14 089 000 | |
| 1401 | Source deductions on certain non-commercial benefits and income tax | 560 000 |
| 1402 | Detainees at source and debits on household capital income and the debit on anonymous vouchers | 4 950 000 |
| 1404 | Account due by companies for certain profits distributed (Act No. 65-566 of 12 July 1965, art. 3) | 0 |
| 1405 | Outstanding 25% off profit distributions | 0 |
| 1406 | Solidarity tax on fortune | 3 800 000 |
| 1407 | Tax on office premises, commercial and storage premises | 35 000 |
| 1408 | Removals on insurance companies | 71 000 |
| 1410 | Minimum contribution of professional tax | 2 600 000 |
| 1411 | Contributions collected for employer participation in the construction effort | 17 000 |
| 1412 | Employers' participation fee for continuing vocational training | 18 000 |
| 1413 | Formal tax on precious metals, jewellery, art, collection and antiques | 41 000 |
| 1415 | Contribution of financial institutions | 0 |
| 1416 | Commercial Surface Tax | 635 000 |
| 1421 | National equalization of professional tax | 950,000 |
| 1499 | Other income | 412 000 |
| 15. Domestic Tax on Petroleum Products | 15 251 163 | |
| 1501 | Domestic Tax on Petroleum Products | 15 251 163 |
| 16. Value-added tax | 186 312 000 | |
| 1601 | Value-added tax | 186 312 000 |
| 17. Registration, stamp, other indirect contributions and taxes | 19 797 000 | |
| 1701 | Unpaid payments of receivables, rents, office prices | 400,000 |
| 1702 | Unsustainable trade funds | 250,000 |
| 1703 | Unrealized transfers of tangible furniture | 0 |
| 1704 | Unrealized transfers of real estate and buildings | 400,000 |
| 1705 | Free movement between live (donations) | 771 000 |
| 1706 | Deaths free of charge | 7 050 000 |
| 1711 | Other conventions and civil acts | 380 000 |
| 1713 | Land advertising tax | 321 000 |
| 1714 | Special tax on insurance agreements | 2 890 000 |
| 1715 | Additional lease fee | 0 |
| 1716 | Other income and penalties | 135,000 |
| 1721 | Single stamp | 160,000 |
| 1722 | Company Vehicle Tax | 0 |
| 1723 | Acts and writings subject to dimensional stamp | 0 |
| 1751 | Import duties | 1 899 000 |
| 1753 | Other domestic taxes | 219 000 |
| 1754 | Other rights and miscellaneous income | 1 000 |
| 1755 | Fines and confiscations | 50 000 |
| 1756 | General tax on polluting activities | 243 000 |
| 1757 | Contributions to production on sugars | 44 000 |
| 1768 | Special tax on certain road vehicles | 174 000 |
| 1769 | Other rights and revenues in different titles | 6 000 |
| 1773 | Meat purchase tax | 0 |
| 1774 | Special tax on television advertising | 104 000 |
| 1776 | Health claims for slaughter and cutting | 57 000 |
| 1777 | Tax on certain advertising expenses | 30 000 |
| 1780 | Civil Aviation Tax | 67 000 |
| 1781 | Basic nuclear facilities tax | 367 000 |
| 1782 | Taxes on private radio stations and connections | 13 000 |
| 1785 | Products of games operated by La Française des jeux | 1 933 000 |
| 1786 | Abductions on the product of games in casinos | 960 000 |
| 1787 | Exceeding on the raw product of horse paris | 716 000 |
| 1799 | Other taxes | 157 000 |
| 2. Non-tax revenues | ||
| 21. Dividends and assimilated recipes | 8 751 000 | |
| 2110 | Products of State participation in financial enterprises | 2 439 000 |
| 2111 | Contribution of the Caisse des dépôts et consignations représentant de l'tax sur les sociétés | 400,000 |
| 2116 | Products of State participation in non-financial enterprises and benefits of non-public institutions financial | 5 912 000 |
| 2199 | Other dividends and revenues assimilated | 0 |
| 22. Products from the state domain | 1 388 000 | |
| 2201 | Non-military public income | 249 000 |
| 2202 | Other public revenue | 72 000 |
| 2203 | Private income | 16 000 |
| 2204 | Radio frequency usage claims | 280,000 |
| 2209 | Payment by government of their budgetary rents | 675 000 |
| 2211 | Product of the cession of elements of the state real estate | 60,000 |
| 2212 | Other Asset Disposal Products | 1 000 |
| 2299 | Other income from the Domain | 35 000 |
| 23. Sales of goods and services | 5 209 000 | |
| 2301 | Reimbursement by the European Communities of fees and collection of taxes and taxes collected for the benefit of its budget | 486 000 |
| 2302 | Costs of counting and recovering taxes on role established for the benefit of local authorities | 3 868 000 |
| 2303 | Other cost of attitude and recovery | 539 000 |
| 2304 | Remuneration of benefits provided by public treasury services for the collection of savings | 90 000 |
| 2305 | Products of sale of various goods | 1 000 |
| 2306 | Products of the sale of various services | 220 000 |
| 2399 | Other income | 5,000 |
| 24. Refunds and interest of loans, advances and other financial assets | 989 000 | |
| 2401 | Interests in loans to foreign banks and states | 699 000 |
| 2402 | Interests in loans from the Economic and Social Development Fund | 1 000 |
| 2403 | Interests in advances to various government departments or agencies managing public services | 30 000 |
| 2409 | Interests of other loans and advances | 24 000 |
| 2411 | Reimbursable Advances under Conditions for Civil Aviation | 199 000 |
| 2412 | Other refundable advances under conditions | 7 000 |
| 2413 | Reversed in respect of claims guaranteed by the State | 6 000 |
| 2499 | Other refunds of advances, loans and other fixed receivables | 23 000 |
| 25. Amendments, sanctions, penalties and prosecution fees | 2 134 000 | |
| 2501 | Products of the consumable fines of the traffic police | 700,000 |
| 2502 | Products of fines imposed by competition authorities | 20 000 |
| 2503 | Fines issued by other independent administrative authorities | 242 000 |
| 2504 | Recoverys pursued at the initiative of the Treasury Board | 25 000 |
| 2505 | Other monetary fines and convictions | 956 000 |
| 2510 | Prosecution costs | 170,000 |
| 2511 | Justice and proceeding costs | 12 000 |
| 2512 | Interests in moratoriums | 3,000 |
| 2513 | Penalties | 6 000 |
| 26. Miscellaneous | 4 206 442 | |
| 2601 | Reversements of Natixis | 0 |
| 2602 | Reversements of the French Company of Insurance for Foreign Trade | 1 500 000 |
| 2603 | Savings funds administered by the Caisse des dépôts et consignations | 0 |
| 2604 | Various products of the compensation of the State guarantee | 13 000 |
| 2611 | Products of diplomatic and consular Chancellery | 116 000 |
| 2612 | Claims and various products for control and management costs | 18 000 |
| 2613 | Deduction on mortgage conservative salaries | 580 000 |
| 2614 | Savings directive | 105 000 |
| 2615 | Commissions and cash expenses collected by the State as part of its activity | 4,000 |
| 2616 | Registration fees | 8 000 |
| 2617 | Recovery of compensation paid by the State for rental evictions | 6 000 |
| 2618 | Refund of tuition and accessories | 5,000 |
| 2620 | Indus recovery | 40 000 |
| 2621 | Non-value recovery | 250,000 |
| 2622 | Various payments by the European Communities | 60,000 |
| 2623 | Refunds on Departmental Expenditures not Reinstatement of Credits | 60,000 |
| 2624 | Miscellaneous interests (excluding financial capital) | 44 000 |
| 2625 | Other recipes from abroad | 4,000 |
| 2626 | Reimbursement of certain land tax exemptions on unbuilt properties (Article 109 of the Financial Act) 1992) | 5,000 |
| 2627 | Debt recovery and similar income | 0 |
| 2697 | Accidental income | 1 150 000 |
| 2698 | Miscellaneous outputs | 30 000 |
| 2699 | Other miscellaneous outputs | 208 442 |
| 3. Abductions on State revenues | ||
| 31. Abductions on State revenues for the benefit of territorial authorities | 52 249 228 | |
| 3101 | Excluding State revenues under overall operating staffing | 40 846 531 |
| 3102 | Excluding on State revenues of the proceeds of fixed fines of the traffic police and radar Automatic | 600 000 |
| 3103 | State income recovery under special endowment for the housing of teachers | 37 500 |
| 3104 | Compensation for losses of professional tax and municipal landmines and their groups | 164 000 |
| 3105 | Excluding on State revenues for the compensation of professional tax | 638 057 |
| 3106 | State revenue removal for the benefit of the Value Added Tax Compensation Fund | 5 855 000 |
| 3107 | Excluding the State's revenues under compensation for exemptions relating to local taxation | 1 908 622 |
| 3108 | locally elected | 64 618 |
| 3109 | Excerpts on State revenues for the benefit of the territorial community of Corsica and the departments of Corsica | 43 697 |
| 3110 | Compensation for the deletion of the pay share of the professional tax | 75 195 |
| 3111 | Departmental mobilization fund for insertion | 500 000 |
| 3112 | Departmental college equipment allocation | 326 317 |
| 3113 | Regional school equipment allocation | 661 186 |
| 3114 | Compensation for exemption under the reduction of the fraction of revenues taken into account in the bases professional tax of non-commercial profit holders | 299 842 |
| 3115 | Compensation for exemption of land tax relating to non-farm (excluding Corsica) | 216 009 |
| 3117 | Solidarity Fund for Territorial Communities Affected by Natural Disasters | 10 000 |
| 3118 | Comprehensive construction and school equipment | 2 654 |
| 32. Abductions on State revenues for the benefit of the European Communities | 18 900 000 | |
| 3201 | Excluding on State revenues for the benefit of the budget of the European Communities | 18 900 000 |
| 4. Competition Fund | ||
| Evaluation of competition funds | 3 316 057 | |
| RECAPITULATION OF THE GLOBALLY | ||
| 1. Tax revenues | 361 348 163 | |
| 11 | Income tax | 59 355 000 |
| 12 | Other direct taxes collected through the issuance of roles | 6 450 000 |
| 13 | Corporate tax | 60 094 000 |
| 14 | Other direct taxes and taxes assimilated | 14 089 000 |
| 15 | Domestic Tax on Petroleum Products | 15 251 163 |
| 16 | Value-added tax | 186 312 000 |
| 17 | Registration, stamp, other indirect contributions and taxes | 19 797 000 |
| 2. Non-tax revenues | 22 677 442 | |
| 21 | Dividends and assimilated recipes | 8 751 000 |
| 22 | Products from the state domain | 1 388 000 |
| 23 | Sales of goods and services | 5 209 000 |
| 24 | Refunds and interest of loans, advances and other financial assets | 989 000 |
| 25 | Amendments, sanctions, penalties and prosecution fees | 2 134 000 |
| 26 | Miscellaneous | 4 206 442 |
| Total gross revenue (1 + 2) | 384 025 605 | |
| 3. Abductions on State revenues | 71 149 228 | |
| 31 | State revenues for the benefit of local authorities | 52 249 228 |
| 32 | Excerpts on State revenues for the benefit of the European Communities | 18 900 000 |
| Total revenues, net of levies (1 + 2 ― 3) | 312 876 377 | |
| 4. Competition Fund | 3 316 057 | |
| Evaluation of competition funds | 3 316 057 |
(In euros)
| NUMBER Line | DEIGNATION OF RECETTES | ASSESSMENT 2009 |
| Air control and operations | ||
| 7000 | Sales of manufactured products, services, goods | 41 000 |
| 7001 | Road payments | 1 132 700 000 |
| 7002 | Receipts for terminal air traffic services for the metropolis | 234 900 000 |
| 7003 | Receipts for oversea terminal services | 39 900 000 |
| 7004 | Other services | 9 880 000 |
| 7005 | Monitoring and certification claims | 29 145 000 |
| 7007 | Disposal income | 10 000 |
| 7008 | Other operating income | 3 069 000 |
| 7010 | Road trips. Supervisory Authority | 5 100 000 |
| 7011 | Receipts for terminal air traffic services. Supervisory Authority | 1 000 000 |
| 7100 | Variation in stock (stocked) | 0 |
| 7200 | Impaired production | 0 |
| 7400 | Operating Grants | 0 |
| 7500 | Other common management products | 0 |
| 7501 | Civil Aviation Tax | 308 655 443 |
| 7600 | Financial products | 568 086 |
| 7780 | Exceptional products | 23 500 000 |
| 7800 | Depreciation and provisions | 1 600 000 |
| 7900 | Other income | 0 |
| 9300 | Decrease in stocks at the end of management | 0 |
| 9700 | Gross borrowing | 116 816 000 |
| 9900 | Other capital income | 0 |
| Total income | 1 906 884 529 | |
| Competition Fund | 19 260 918 | |
| Official publications and administrative information | ||
| 7000 | Sales of manufactured products, services, goods | 193 980 830 |
| 7100 | Variation in stock (stocked) | 0 |
| 7200 | Impaired production | 0 |
| 7400 | Operating Grants | 0 |
| 7500 | Other common management products | 0 |
| 7600 | Financial products | 0 |
| 7780 | Exceptional products | 2,500 000 |
| 7800 | Depreciation and provisions | 0 |
| 7900 | Other income | 0 |
| 9300 | Decrease in stocks at the end of management | 0 |
| 9700 | Gross borrowing | 0 |
| 9900 | Other capital income | 0 |
| Total income | 196 480 830 | |
| Competition Fund | 0 |
(In euros)
| NUMBER Line | DEIGNATION OF RECETTES | ASSESSMENT 2009 |
| Automated control and punishment of offences the road code | 212 050 000 | |
| 01 | Amendments perceived by the automated control-sanction system | 212 050 000 |
| 02 | Miscellaneous or accidental income | 0 |
| Agricultural and rural development | 113 500 000 | |
| 01 | Revenue tax of farms | 113 500 000 |
| 03 | Miscellaneous or accidental income | 0 |
| State real estate management | 1 400,000 | |
| 01 | Products of real estate transfers | 1 400,000 |
| Resource management and development from the use of the Hertzian spectrum | 600,000 | |
| 01 | Produced royalties paid by private operators for the use of frequency bands released by private operators Affected departments | 600,000 |
| 02 | General budget payments | 0 |
| State financial participation | 5,000,000 | |
| 01 | Product of transfers, by the State, of securities, shares or rights of companies held directly | 4 950,000 |
| 02 | Reversed products, in all forms, resulting from transfers of securities, shares or rights of companies held indi- by the State | 0 |
| 03 | Reversed capital holdings and capital reduction or liquidation products | 0 |
| 04 | Refund of receivables related to financial participation | 10 000 |
| 05 | Refunds of receivables related to other investments, the State, of a heritage nature | 40 000 |
| 06 | General budget payments | 0 |
| Pensions | 50 133 333 613 | |
| Section 1: Civilian and Military Pensions and Temporary Disability Allowances | 45 681 600 000 | |
| 01 | Civilian personnel: pension deductions: State agents and detached agents in a state administration the State on a pensionable employment | 3 792 000 |
| 02 | Civilian personnel: pension deductions: detached officers in a state administration on employment not leading to pension | 0 |
| 03 | Civilian personnel: pension deductions: public and established personnel public on a pensionable employment | 0 |
| 04 | Civilian personnel: pension deductions: community and local government personnel on a pensionable employment | 0 |
| 05 | Civilian personnel: pension deductions: non-state workers on a job not leading to pension (out France Télécom and out of La Poste) | 0 |
| 06 | Civilian personnel: pension deductions: France Télécom's own agents and France Télécom's dependants | 191 000 000 |
| 07 | Civilian personnel: pension allowances and entitlements | 0 |
| 08 | Civilian personnel: pension deductions: validation of auxiliary services: agent part: retroactive deductions, pay- general regime, other basic regimes and IRCANTEC | 131 000 000 |
| 09 | Civilian personnel: pension deductions: buyback of years of study | 0 |
| 10 | Civilian personnel: pension deductions: State agents and detached agents in a state administration on a pensionable employment: part-time salary surcharges and phased business terminations | 0 |
| 11 | Civilian personnel: pension deductions: public office agents and non-state agents: part-time salary overages and phased business terminations | 0 |
| 21 | Civilian personnel: employer contributions: State agents and detached agents in an administration of the State on a pensionable employment (excluding temporary disability allowance) | 25 930 190 000 |
| 22 | Civilian personnel: employer contributions: seconded agents in a state administration on a job non-retirement (excluding temporary disability) | 0 |
| 23 | Civilian personnel: contributions by employers: clean agents of public institutions and established personnel- public on a pensionable employment | 2 325 100 000 |
| 24 | Civilian personnel: contributions by employers: seconded staff in local communities and public institutions on a pensionable employment | 9 500 000 |
| 25 | Civilian personnel: contributions from employers: non-state workers on a job not leading to pension (out France Télécom and out of La Poste) | 0 |
| 26 | Civilian personnel: contributions by employers: agents of France Télécom and agents detached to France Télécom | 880 000 000 |
| 27 | Civilian personnel: contributions by employers: pensionable allowances and allowances | 0 |
| 28 | Civilian personnel: employer contributions: validation of auxiliary services: employer share: employer complement, General Plan, Other Basic Plans and IRCANTEC | 116 000 |
| 33 | Civilian personnel: employer contributions: temporary disability allowance | 140,000 |
| 41 | Military personnel: pension deductions: State agents and detached agents in a state administration the State on a pensionable employment | 641 000 000 |
| 42 | Military personnel: pension deductions: detached agents in a state administration on a job does not result- not pensionable | 0 |
| 43 | Military personnel: pension deductions: public establishment agents and established personnel- public on a pensionable employment | 0 |
| 44 | Military personnel: pension deductions: local community and public facilities on a pensionable employment | 0 |
| 45 | Military personnel: pension deductions: non-state workers on a job not leading to pension (out France Télécom and out of La Poste) | 0 |
| 47 | Military personnel: pension deductions: pension benefits and allowances | 0 |
| 48 | Military personnel: pension deductions: validation of auxiliary services: agent part: retroactive deductions, General Plan, Other Basic Plans and IRCANTEC | 0 |
| 49 | Military personnel: pension deductions: buyback of years of study | 0 |
| 51 | Military personnel: employer contributions: State agents and detached agents in an administration on a pensionable employment | 8 252 010 000 |
| 52 | Military personnel: contributions of employers: agents detached from a state administration on a job not leading to pension | 0 |
| 53 | Military personnel: contributions by employers: agents of public establishments and workers public institution on a pensionable employment | 1 000 000 |
| 54 | Military personnel: employer contributions: community and public sector workers on a pensionable employment | 0 |
| 55 | Military personnel: contributions from employers: non-state workers on a job not leading to pension (excluding France Télécom and outside La Poste) | 0 |
| 57 | Military personnel: employer contributions: pensionable allowances and allowances | 0 |
| 58 | Military personnel: employer contributions: validation of auxiliary services: employer share: supplement employers, general plan payments, other basic plans and IRCANTEC | 1 000 000 |
| 60 | Miscellaneous income (central administration): payment of the public institution under section 46 of the Financial Act for 1997 (No. 96-1181 of 30 December 1996): establishment of management of the outstanding contribution of France Telecom | 578 000 |
| 61 | Other income (central): La Poste : contribution aux charges de pensions | 1 723 000 |
| 62 | Miscellaneous Income (Central Administration): La Poste: payment of the exceptional contribution of the Institution public national de financement des pensions de La Poste | 750,000 |
| 63 | Miscellaneous income (central administration): old-age solidarity fund payments for the increase in the minimum age: civilian personnel | 1 000 000 |
| 64 | Miscellaneous income (central administration): old-age solidarity fund payments for the increase in the minimum age: military personnel | 0 |
| 65 | Other income (central administration): compensation: civilian personnel | 0 |
| 66 | Other income (central administration): compensation: military personnel | 198 000 |
| 67 | Miscellaneous income: recovery of pension indus: civilian personnel | 0 |
| 68 | Miscellaneous income: recovery of pension indus: military personnel | 0 |
| 69 | Other income | 21 800 000 |
| Section 2: Workers of State Industrial Establishments | 1 791 476 000 | |
| 71 | Salary and employer contributions | 504 270 000 |
| 72 | Contribution to the Special Fund for Workers' Pensions of State Industrial Institutions | 1 167 715 988 |
| 73 | Generalized and specific interregime compensation | 112 500 012 |
| 74 | Other income | 6 250 000 |
| 75 | Other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 740 000 |
| Section 3: Military Disability Pensions and War Victims and Other Pensions | 2 660 257 613 | |
| 81 | Retiring of the Fighter: General Budget Participation | 748 892 358 |
| 82 | Retiring of the Fighter: Other Ways | 0 |
| 83 | Funding for the treatment of members of the Legion of Honour: participation of the General Budget | 270 456 |
| 84 | Funding for the treatment of members of the Legion of Honour: other means | 0 |
| 85 | Financing of the treatment of persons decorated with the Military Medal: participation of the General Budget | 631 064 |
| 86 | Financing the treatment of persons decorated with the Military Medal: other means | 0 |
| 87 | Military Disability Pension Funding: General Budget Participation | 1 871 084 235 |
| 88 | Military Disability Pension Funding: Other Ways | 0 |
| 89 | Alsace-Lorraine pension financing: general budget participation | 14 400 000 |
| 90 | Alsace-Lorraine pension financing: other means | 0 |
| 91 | Funding for the recognition of former petitioners: participation of the general budget | 11 900 000 |
| 92 | Funding of pensions for former employees of the Franco-Ethiopian railway: participation of the general budget | 90 000 |
| 93 | Funding of firefighters and former passive defence officers who were victims of accidents: partici- General budget | 12 240 000 |
| 94 | Financing of the ORTF pension: participation of the general budget | 749 500 |
| 95 | Funding for pensions of former employees of the Franco-Ethiopian railway: other funding: Fund old-age solidarity, Disability Solidarity Fund and retroactive contributions | 0 |
| 96 | Funding of firefighters and former passive defence officers who were victims of accidents: others funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 0 |
| 97 | Financing of the ORTF pension: other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 0 |
| 98 | Financing of the ORTF pension: miscellaneous income | 0 |
| Total | 57 458 883 613 |
(In euros)
| NUMBER Line | DEIGNATION OF RECETTES | ASSESSMENT 2009 |
| International monetary agreements | 0 | |
| 01 | Refunds of calls for convertibility guarantee for the West African Monetary Union | 0 |
| 02 | Refunds of calls for a guarantee of convertibility regarding the Central African Monetary Union | 0 |
| 03 | Refunds of calls for a guarantee of convertibility concerning the Union of the Comoros | 0 |
| Advances to various government departments or agencies managing public services | 7 915 519 478 | |
| 01 | Reimbursement of advances in the pre-financing of community aids in agricultural policy commune | 7 500 000 |
| 03 | Reimbursement of advances to separate government agencies and public service manager | 380 000 000 |
| 04 | Reimbursement of advances to State services | 35 519 478 |
| Advances to audiovisual | 2 997 645 613 | |
| 01 | Income | 2 997 645 613 |
| Advances to the Clean Vehicle Acquisition Assistance Fund | 317,000 | |
| 01 | Refunds of advances for the product of the additional tax on the immatri-certificate tax culation of vehicles established by Article 1011 bis of the General Tax Code | 317,000 |
| Advances to territorial authorities | 86 222 000 | |
| Section 1: Advances to public authorities and institutions, and to New Caledonia | 0 | |
| 01 | Refund of advances in section 70 of the Act of 31 March 1932 and section L. 2336-1 of the General Code of territorial authorities | 0 |
| 02 | Reimbursement of advances in section 14 of Act No. 46-2921 of 23 December 1946 and section L. 2336-2 of the Code general territorial authorities | 0 |
| 03 | Refund of advances in section 34 of Act No. 53-1336 of 31 December 1953 (special advances on income budget) | 0 |
| 04 | Advances to New Caledonia | 0 |
| Section 2: Advances in the amount of tax returned to the regions, departments, municipalities, institutions and various agencies | 86 222 000 | |
| 05 | Income | 86 222 000 |
| Loans to foreign States | 1 049 960 000 | |
| Section 1: Loans to foreign States, the Emerging Country Reserve, to facilitate the implementation of infrastructure projects | 450 000 | |
| 01 | Reimbursement of loans to foreign states, the Emerging Country Reserve | 450 000 |
| Section 2: Loans to foreign states for debt consolidation to France | 488 960 000 | |
| 02 | Refund of Treasury Loans | 488 960 000 |
| Section 3: Loans to the French Development Agency to promote economic and social development in foreign States | 111 000 | |
| 03 | Refund of loans granted by the French Development Agency | 111 000 |
| Loans and advances to private individuals or organizations | 3 448 065 | |
| Section 1: Loans and advances to individuals or associations | 1 120 000 | |
| 01 | Advances to State officials for the acquisition of means of transport | 120,000 |
| 02 | Advances to State agents for habitat improvement | 200,000 |
| 03 | Advances to associations participating in public interest tasks | 0 |
| 04 | Advances to State officials abroad for the rental of a housing | 800 000 |
| Section 2: Loans for Economic and Social Development | 2 328 065 | |
| 06 | Loans for economic and social development | 2 328 065 |
| Total | 98 505 573 156 |
STATE B
(Art. 71 of the Law)
General budget allocation by mission and programme
GENERAL BUDGET
(In euros)
| MISSION | AUTORISATIONS commitment | CREDITS payment |
| External action of the State | 2 493 487 986 | 2 511 908 296 |
| Action by France in Europe and the world | 1 590 730 047 | 1 609 150 357 |
| 2 | 523 303 747 | 523 303 747 |
| Cultural and scientific radiation | 592 821 996 | 592 821 996 |
| 2 | 87 706 581 | 87 706 581 |
| French abroad and consular affairs | 309 935 943 | 309 935 943 |
| 2 | 188 427 494 | 188 427 494 |
| General and territorial administration of the State | 2 601 644 070 | 2 592 794 169 |
| Territorial administration | 1 667 437 359 | 1 667 437 359 |
| 2 | 1 333 483 545 | 1 333 483 545 |
| Territorial administration: Chorus experiments | 106 675 724 | 106 675 724 |
| 2 | 91 955 223 | 91 955 223 |
| Political, religious and associative life | 244 604 803 | 237 908 895 |
| 2 | 31 994 248 | 31 994 248 |
| Conduct and leadership of interior policies | 582 926 184 | 580 772 191 |
| 2 | 304 394 757 | 304 394 757 |
| Agriculture, fisheries, food, forest and rural affairs | 3 224 970 126 | 3 475 451 662 |
| Economics and sustainable development of agriculture, fisheries and territories | 1 577 117 519 | 1 755 703 513 |
| Forest | 290 861 981 | 308 289 443 |
| Safety and sanitary quality of food | 523 975 472 | 579 475 472 |
| 2 | 270 818 148 | 270 818 148 |
| Conduct and leadership of agriculture policies | 833 015 154 | 831 983 234 |
| 2 | 677 107 325 | 677 107 325 |
| Official development assistance | 3 370 635 272 | 3 152 615 272 |
| Economic and financial assistance for development | 1 323 237 147 | 1 041 517 147 |
| Solidarity with developing countries | 2 021 062 005 | 2 086 762 005 |
| 2 | 230 708 256 | 230 708 256 |
| Solidarity and migration | 26 336 120 | 24 336 120 |
| Veterans, memory and ties with the nation | 3 491 222 806 | 3 470 323 601 |
| Relationship between the nation and its army | 183 533 681 | 163 234 476 |
| 2 | 126 354 684 | 126 354 684 |
| Memory, Recognition and Reparation for the Fighting World | 3 201 691 295 | 3 201 691 295 |
| 2 | 55 890 855 | 55 890 855 |
| Compensation for victims of anti-Semitic persecution and barbarism during the Second World War | 105 997 830 | 105 397 830 |
| 2 | 1 899 506 | 1 899 506 |
| Council and State control | 552 751 667 | 548 746 912 |
| State Council and other administrative courts | 310 130 104 | 304 325 349 |
| 2 | 244 449 384 | 244 449 384 |
| Economic, Social and Environmental Council | 36 944 321 | 36 944 321 |
| 2 | 29 984 837 | 29 984 837 |
| Court of accounts and other financial jurisdictions | 205 677 242 | 207 477 242 |
| 2 | 170 434 510 | 170 434 510 |
| Culture | 2 844 421 351 | 2 783 903 856 |
| Heritage | 1 049 471 621 | 1 124 420 495 |
| 2 | 155 569 411 | 155 569 411 |
| Creation | 949 141 223 | 806 820 236 |
| 2 | 58 463 398 | 58 463 398 |
| Transmission of knowledge and democratization of culture | 845 808 507 | 852 663 125 |
| 2 | 390 142 952 | 390 142 952 |
| Defence | 47 743 178 165 | 37 338 916 307 |
| Environment and forward-looking defence policy | 1 855 684 558 | 1 735 359 558 |
| 2 | 520 276 535 | 520 276 535 |
| Preparation and use of forces | 22 374 778 090 | 21 822 430 022 |
| 2 | 15 481 001 527 | 15 481 001 527 |
| Support for defence policy | 2 567 149 920 | 1 572 753 569 |
| 2 | 806 479 000 | 806 479 000 |
| Force equipment | 20 945 565 597 | 12 208 373 158 |
| 2 | 1 860 363 415 | 1 860 363 415 |
| Government Action Directorate | 486 590 465 | 535 422 235 |
| Coordination of government work | 395 090 663 | 388 490 663 |
| 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 |
| 2 | 43 624 818 | 43 624 818 |
| Ecology, sustainable development and development | 10 101 962 127 | 9 921 261 205 |
| Transport infrastructure and services | 4 497 018 365 | 4 349 183 365 |
| Road safety and 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 |
| Geographical and cartographical information | 75 220 000 | 75 688 500 |
| Risk prevention | 268 152 985 | 236 152 985 |
| 2 | 36 308 530 | 36 308 530 |
| Energy and post-mines | 829 242 511 | 838 692 511 |
| Conducting and guiding the policies of ecology, energy, sustainable development and ame- Territory | 3 717 241 714 | 3 711 241 714 |
| 2 | 3 170 555 296 | 3 170 555 296 |
| Economy | 1 945 573 843 | 1 936 299 483 |
| Business Development and Employment | 1 113 904 494 | 1 103 104 494 |
| 2 | 415 642 666 | 415 642 666 |
| Tourism | 59 436 944 | 64 236 944 |
| Economic statistics and studies | 421 954 338 | 418 679 978 |
| 2 | 363 631 497 | 363 631 497 |
| Economic and Fiscal Strategy | 350 278 067 | 350 278 067 |
| 2 | 178 541 284 | 178 541 284 |
| State financial commitments | 44 636 600 000 | 44 636 600 000 |
| Debt and State treasury (evaluative credits) | 42 979 000 | 42 979 000 |
| State guarantees appeals (evaluative credits) | 278 800 000 | 278 800 000 |
| Savings | 1 162 500 000 | 1 162 500 000 |
| Majoration of rents | 216 300 000 | 216 300 000 |
| School education | 59 928 258 635 | 59 910 643 852 |
| Public education of the first degree | 17 231 853 520 | 17 231 853 520 |
| 2 | 171 437 363 | 171 437 363 |
| Public secondary school education | 28 623 376 400 | 28 623 376 400 |
| 2 | 28 455 864 906 | 28 455 864 906 |
| Life of the student | 3 767 049 838 | 3 767 049 838 |
| 2 | 1 694 055 596 | 1 694 055 596 |
| Private education of the first and second levels | 6 941 951 267 | 6 941 951 267 |
| 2 | 6 206 161 697 | 6 206 161 697 |
| Support for national education policy | 2 065 703 853 | 2 061 489 070 |
| 2 | 1 315 647 949 | 1 315 647 949 |
| Agricultural technical education | 1 298 323 757 | 1 284 923 757 |
| 2 | 809 528 615 | 809 528 615 |
| Financial and human resources management | 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 |
| 2 | 6 874 844 525 | 6 874 844 525 |
| State and local public sector tax and financial management: Chorus experiments | 16 800 636 | 16 800 636 |
| Public Finance Strategy and State Modernization | 223 975 264 | 289 954 112 |
| 2 | 87 415 361 | 87 415 361 |
| Conduct and management of economic and financial policies | 983 609 324 | 869 539 324 |
| 2 | 389 246 303 | 389 246 303 |
| Trade facilitation and security | 1 535 053 762 | 1,533 453 762 |
| 2 | 1 024 817 119 | 1 024 817 119 |
| Public service | 454 076 551 | 220 143 609 |
| 2 | 500 000 | 500 000 |
| Maintenance of state buildings | 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 |
| 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 | 2 867 220 221 | 2 822 420 221 |
| 2 | 1 948 770 527 | 1 948 770 527 |
| Prison administration | 4 016 445 187 | 2 459 425 208 |
| 2 | 1 602 814 275 | 1 602 814 275 |
| Judicial protection of youth | 782 164 457 | 784 157 851 |
| 2 | 416 999 181 | 416 999 181 |
| Access to law and justice | 385 329 520 | 317 869 520 |
| Conduct and leadership of justice policy: Chorus experiments | 236 720 774 | 236 920 774 |
| 2 | 97 402 080 | 97 402 080 |
| Conduct and leadership of justice policy | 11 341 298 | 11 341 298 |
| 2 | 2 947 753 | 2 947 753 |
| Media | 1 015 286 151 | 1 010 286 151 |
| Press | 282 691 351 | 277 691 351 |
| Support for local radio expression | 26 524 800 | 26 524 800 |
| Contribution to public audiovisual funding | 473 000 000 | 473 000 000 |
| External audiovisual action | 233 070 000 | 233 070 000 |
| Outre-mer | 1 961 853 449 | 1 871 457 691 |
| Overseas employment | 1 191 505 145 | 1 191 505 145 |
| 2 | 87 302 645 | 87 302 645 |
| Overseas living conditions | 770 348 304 | 679 952 546 |
| Policy of the Territories | 384 023 148 | 372 567 740 |
| Impulsion and coordination of land use policy | 344 532 475 | 337 042 289 |
| 2 | 11 592 100 | 11 592 100 |
| Territorial interventions of 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 |
| The Parliamentary Channel | 30 735 000 | 30 735 000 |
| Compensation of French representatives to the European Parliament | 4 745 974 | 4 745 974 |
| Constitutional Council | 12 460 000 | 12 460 000 |
| High Court | 0 | 0 |
| Court of Justice of the Republic | 845 080 | 845 080 |
| Provisions | 207 000 | 207 000 |
| Provision for public remuneration | 150,000 | 150,000 |
| 2 | 150,000 | 150,000 |
| Accidental and unpredictable expenses | 57 000 | 57 000 |
| Research and higher education | 24 507 692 154 | 24 101 566 730 |
| Higher education and academic research | 11 844 503 974 | 11 688 588 549 |
| 2 | 6 750 158 373 | 6 750 158 373 |
| Student life | 2 063 767 788 | 2 052 767 788 |
| 2 | 65 024 616 | 65 024 616 |
| Multidisciplinary scientific and technological research | 5 082 181 762 | 5 050 181 762 |
| Research in environmental and resource management | 1 218 754 584 | 1 218 754 584 |
| Space research | 1 280 247 629 | 1 280 247 629 |
| Risk and pollution research | 295 970 987 | 295 970 987 |
| Research in the field of energy | 663 456 147 | 663 456 147 |
| Economic and industrial research and higher education | 999 905 126 | 869 305 126 |
| 2 | 95 320 966 | 95 320 966 |
| Transport, equipment and habitat research | 405 805 707 | 328 305 707 |
| Dual research (civil and military) | 200,000 | 200,000 |
| Cultural research and scientific culture | 159 805 909 | 157 255 909 |
| 2 | 35 165 089 | 35 165 089 |
| Higher education and agricultural research | 293 292 541 | 296 732 542 |
| 2 | 166 454 597 | 166 454 597 |
| Social and pension schemes | 5 206 130 000 | 5 206 130 000 |
| Social and land transport pension schemes | 3 722 360 000 | 3 722 360 000 |
| Marine pension and social security schemes | 747 40 000 | 747 40 000 |
| Mines, SEITA and various pension plans | 736 370 000 | 736 370 000 |
| 2 | 21 800 000 | 21 800 000 |
| Relations with local authorities | 2 567 254 326 | 2 492 119 207 |
| Financial competition for municipalities and community groups | 801 957 066 | 739 331 335 |
| Departmental financial competition | 489 250 899 | 485 824 816 |
| Financial competition for regions | 810 922 150 | 810 922 150 |
| Specific competitions and administration | 465 124 211 | 456 040 906 |
| Refunds and discounts | 101 965 000 | 101 965 000 |
| State tax refunds and discounts (evaluative credits) | 84 640 000 | 84 640 000 |
| Local tax refunds and discounts (evaluative credits) | 17 325 000 | 17 325 000 |
| Health | 1 128 576 774 | 1 150 678 774 |
| Health prevention and security | 463 786 421 | 485 888 421 |
| Care and quality of the care system | 124 790 353 | 124 790 353 |
| Disease protection | 540 000 000 | 540 000 000 |
| Security | 16 118 559 946 | 16 189 481 215 |
| National police | 8 520 703 928 | 8 594 537 928 |
| 2 | 7 564 781 168 | 7 564 781 168 |
| National gendarmerie | 7 597 856 018 | 7 594 943 287 |
| 2 | 6 291 404 741 | 6 291 404 741 |
| Civil security | 447 001 325 | 419 760 294 |
| Operational services response | 261 074 718 | 241 043 238 |
| 2 | 127 424 095 | 127 424 095 |
| Coordination of relief | 185 926 607 | 178 717 056 |
| 2 | 23 741 909 | 23 741 909 |
| Solidarity, integration and equality of opportunity | 11 156 705 167 | 11 136 062 825 |
| Poverty reduction: active solidarity income and social experiments | 582 548 356 | 582 548 356 |
| Actions for vulnerable families | 836 458 135 | 836 458 135 |
| Handicap and dependency | 8 629 283 111 | 8 629 283 111 |
| Equality between men and women | 29 115 344 | 29 115 344 |
| 2 | 11 435 151 | 11 435 151 |
| Conduct and support of health and social policies | 1 079 300 221 | 1 058 657 879 |
| 2 | 805 112 421 | 805 112 421 |
| Sport, youth and associative life | 817 202 539 | 790 650 628 |
| Sport | 213 420 244 | 224 691 773 |
| Youth and Associative Life | 119 520 380 | 120 165 380 |
| Conduct and leadership of sport, youth and associative life policy | 484 261 915 | 445 793 475 |
| 2 | 393 941 614 | 393 941 614 |
| Labour and employment | 12 074 800 475 | 12 161 161 835 |
| Access and return to employment | 5 977 104 824 | 6 030 646 184 |
| Accompanying economic change and employment development | 5 245 789 914 | 5 253 989 914 |
| Improving the quality of employment and labour relations | 48 687 336 | 86 107 336 |
| 2 | 1 998 000 | 1 998 000 |
| Design, management and evaluation of employment and labour policies | 803 218 401 | 790 418 401 |
| 2 | 587 500 984 | 587 500 984 |
| City and housing | 7 627 246 296 | 7 659 126 296 |
| Prevention of exclusion and inclusion of vulnerable persons | 1 118 783 978 | 1 118 783 978 |
| City policy | 769 572 570 | 794 572 570 |
| Access to housing assistance | 4 945 372 500 | 4 945 372 500 |
| Development and improvement of housing supply | 793 517 248 | 800 397 248 |
| 2 | 185 933 827 | 185 933 827 |
| Total | 392 019 909 146 | 379 028 426 440 |
BUDGETS ANNEXES
(In euros)
| MISSION | AUTORISATIONS commitment | CREDITS payment |
| Air control and operations | 1 934 321 090 | 1 906 884 529 |
| Support for civil aviation benefits | 1 251 506 090 | 1 248 204 146 |
| staff costs | 1 049 495 090 | 1 049 495 090 |
| Air navigation | 538 467 000 | 505 200 000 |
| Air transportation, monitoring and certification | 74 699 000 | 78 371 383 |
| Aeronautical 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 announcements | 149 235 953 | 151 743 469 |
| staff costs | 52 929 119 | 52 929 119 |
| Public edition and administrative information | 45 478 290 | 44 278 290 |
| staff costs | 21 498 290 | 21 498 290 |
| Total | 2 129 035 333 | 2 102 906 288 |
(In euros)
| MISSION | AUTORISATIONS commitment | CREDITS payment |
| Automated control and sanction of road code offences | 212 050 000 | 212 050 000 |
| Radars | 201 700 000 | 201 700 000 |
| National driver's license file | 10 350 000 | 10 350 000 |
| Agricultural and rural development | 113 500 000 | 118 500 000 |
| Development and transfer to agriculture | 52 100 000 | 54 600 000 |
| Applied research and innovation in agriculture | 61 400 000 | 63,900,000 |
| State real estate management | 1 400,000 | 1 400,000 |
| Contribution to state debt | 60 000 | 60 000 |
| Contribution to real estate expenditures | 1 340 000 000 | 1 340 000 000 |
| Management and valorization of resources derived from the use of the Hertz spectrum | 600,000 | 600,000 |
| State debt | 0 | 0 |
| Optimization of the use of the Hertzian spectrum | 600,000 | 600,000 |
| State financial participation | 5,000,000 | 5,000,000 |
| Capital transactions involving State financial participations | 1 000 000 000 | 1 000 000 000 |
| State debt and state public institutions | 4,000 000 | 4,000 000 |
| Pensions | 50 133 333 613 | 50 133 333 613 |
| Pensions and temporary disability allowances | 45 681 600 000 | 45 681 600 000 |
| 2 | 45 681 100 000 | 45 681 100 000 |
| Workers of state industrial institutions | 1 791 476 000 | 1 791 476 000 |
| 2 | 1 782 729 000 | 1 782 729 000 |
| Military Disability Pensions and War Victims and Other Pensions | 2 660 257 613 | 2 660 257 613 |
| 2 | 14 400 000 | 14 400 000 |
| Total | 57 458 883 613 | 57 463 883 613 |
| MISSION | AUTORISATIONS commitment | CREDITS payment |
| International monetary agreements | 0 | 0 |
| Relations with the West African Monetary Union | 0 | 0 |
| Relations with the Central African Monetary Union | 0 | 0 |
| Relations with the Union of the Comoros | 0 | 0 |
| Advances to various government departments or agencies managing public services | 8 006 816 000 | 8 006 816 000 |
| Advances to the Single Payment Agency, under the pre-financing of Community Aids Common agricultural policy | 7 500 000 | 7 500 000 |
| Advances to separate state agencies and managing public services | 390 000 000 | 390 000 000 |
| Advances to state services | 116 816 000 | 116 816 000 |
| Advances to 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 Audiovisual | 86 172 400 | 86 172 400 |
| Switch to digital television | 15 000 | 15 000 |
| Advances to the Clean Vehicle Acquisition Assistance Fund | 478 000 | 478 000 |
| Advances in payment of assistance in the acquisition of clean vehicles | 473 000 000 | 473 000 000 |
| Advances in payment of increased assistance in the acquisition of clean vehicles in the event of simultaneous destruction of a vehicle over 15 years old | 5,000 | 5,000 |
| Advances to territorial authorities | 85 794 800 000 | 85 794 800 000 |
| Advances to public authorities and institutions, and to New Caledonia | 6 800 000 | 6 800 000 |
| Advances in the amount of tax return to regions, departments, communes, institutions various organizations | 85,788,000 | 85,788,000 |
| Loans to foreign States | 2 878 960 000 | 2 147 960 000 |
| Loans to foreign States, the Emerging Country Reserve, to facilitate the realization of projects infrastructure | 700,000 | 180,000 |
| Loans to foreign states for debt consolidation towards France | 1 808 960 000 | 1 808 960 000 |
| Loans to the French Development Agency to promote economic development and social services in foreign States | 370 000 000 | 159 000 |
| Loans and advances to private individuals or 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 | 10 000 |
| Total | 100 167 021 613 | 99 436 021 613 |
STATE E
(Art. 74 of the Law)
Distribution of uncovered authorities
I. ― TRADE ACCOUNTS
(In euros)
| NUMBER Account | SUMMARY OF THE ACCOUNT | AUTORISATION discovered |
| 901 | Supply of armies in petroleum products | 125,000 |
| 912 | Canteen and prison work | 23 000 |
| 910 | Coverage of State financial risks | 1 035 000 000 |
| 902 | Industrial operations of State aeronautical workshops | 0 |
| 903 | State debt and cash management | 16 700 000 |
| Section 1. Primary debt operations and cash management | 15 000 000 | |
| Section 2. Active debt management operations using long-term financial instruments | 1 700 000 | |
| 913 | State carbon assets management | 50 000 |
| 904 | Launch of some aeronautical equipment and some complex weapons equipment | 0 |
| 905 | Liquidation of State public institutions and various liquidations | 0 |
| 907 | Commercial operations | 0 |
| 908 | Industrial and commercial operations of departmental and regional branches of equipment | 180,000 |
| 909 | Industrial regulation of prisons | 609 800 |
| Total | 18 113 609 800 |
II. GLOBAL OPERATIONS
(In euros)
| NUMBER Account | SUMMARY OF THE ACCOUNT | AUTORISATION discovered |
| 951 | Emission of metallic currencies | 0 |
| 952 | Operations with the International Monetary Fund | 0 |
| 953 | Losses and foreign exchange benefits | 400,000 |
| Total | 400,000 |
Done at Itacaré, December 27, 2008.
Nicolas Sarkozy
By the President of the Republic:
The Prime Minister,
François Fillon
Minister of Economy,
finance and employment,
Christine Lagarde
Minister of Budget, Public Accounts
and the Public Service,
Eric Woerth
__________
((1) Preparatory work Act No. 2008-1425.
National Assembly:
Bill No. 1127;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 1198;
Opinion, on behalf of the Cultural Affairs Committee, No. 1199;
Opinion, on behalf of the Economic Affairs Committee, No. 1200;
Opinion, on behalf of the Foreign Affairs Committee, No. 1201;
Opinion, on behalf of the defence commission, No. 1202;
Opinion, on behalf of the Law Commission, No. 1203.
Discussion on 20-24 October, 27 and 28 October, 3-7 November, 12, 13, 17 and 18 November and adoption on 19 November 2008 (TA No. 204).
Senate:
Bill, passed by the National Assembly, No. 98 (2008-2009);
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 99 (2008-2009);
Opinion, on behalf of the Cultural Affairs Committee, No. 100 (2008-2009);
Opinion, on behalf of the Economic Affairs Committee, No. 101 (2008-2009);
Opinion, on behalf of the Foreign Affairs Committee, No. 102 (2008-2009);
Opinion, on behalf of the Social Affairs Committee, No. 103 (2008-2009);
Notice, on behalf of the Law Commission, No. 104 (2008-2009).
Discussion on 20, 21, 24 to 28 November, 1 to 6, 8 and 9 December 2008 and adoption on 9 December 2008 (TA No. 19).
National Assembly :
Bill No. 1311;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Joint Joint Committee, No. 1323.
Discussion and adoption on 17 December 2008 (TA No. 220).
Senate :
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Joint Joint Committee, No. 138 (2008-2009).
Discussion and adoption on 17 December 2008 (TA No. 35).
