Act No. 2008 - 1443 Amending Finance For 2008 On December 30, 2008

Original Language Title: LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Implementing legislation Decree No. 2008-1539 December 30, 2008, on the distribution of open and cancelled credits and additional indebtedness authorized by Act No. 2008-1443 of December 30, 2008 finance amendment for 2008 Decree No. 2009-290 of March 13, 2009 concerning the temporary allowance granted to pensioners under the code of military pensions for disability and victims of war Decree No. 2009-315, March 20, 2009 on the harmonisation of the dates of submission of annual returns of professionals order No. 2009-316, March 20, 2009 on the harmonisation of the dates of submission of annual declarations of professionals Decree No. 2009-985 of 20 August 2009 on the conditions for granting suspension of payments provided for in article 277 of the book of tax procedures and modifying the Decree n ° 2007-568 of 17 April 2007 concerning the modalities of implementation of advertising of the privilege of Treasury for claims referred to in article 1929 quater of the general code taxes, and in articles 379 and 379 bis of the code of customs Decree No. 2009-1202 of 8 October 2009 on the various measures concerning public procedures managed by COFACE with the guarantee of the State Decree No. 2012-411 of 23 March 2012 setting the conditions to justify compliance with the thermal regulations to benefit from the tax reduction in respect of the rental real estate investment laid down in article 199 c of the code Général des Impôts summary change from code Général des collectivités territoriales, the general code of taxes, the code of social security, the code of customs, book of tax procedures, the code, the code of urbanism, the monetary and financial code, insurance code, the code of the environment of the rural code.
Amendment to Act No. 2007 - 1824 of December 25, 2007 finance amendment for 2007: amendment of articles 104, 85, 88.
Amendment to Act No. 2007 - 1822 December 24, 2007 finance for 2008: amendment to article 53. Amendment to Act No. 2005 - 1719 of December 30, 2005, finance for 2006: amendment to article 46. Amendment of Act No. 95-115 of 4 February 1995 of orientation for the planning and development of the territory: amendment of article 42. Amendment of Act No. 2006 - 1771 of 30 December 2006 finance amendment for 2006: amendment of article 88. Amendment to Act No. 86 - 1067 of 30 September 1986 on freedom of communication: amendment to article 53. Modification of the finance law for 2002 (No. 2001) - 1275 of 28 December 2001: amendment to article 136. Amendment of Act No. 2008-776 of August 4, 2008, to modernize the economy. Modification of the amending finance law for 2003 (No. 2003) - 1312 of 30 December 2003: amendment of sections 80, 71. Amendment to the Act, 1983 (No. 82) finance - 1126 December 29, 1982: repeal of article 83. Modification of the amending finance law for 1971 (No. 71) - 1025 December 24, 1971: repeal of article 26. Modification of the amending finance law for 1997 (No. 97) - 1239 of December 29, 1997: amendment of article 41. Amendment to Act No. 2007 - 1787 dated December 20, 2007 on the simplification of the law: amendment of article 22. Amendment of Act No. 2008 - 1061 16 October 2008 financial amendment to the financing of the economy: amendment to article 6. Modification of the amending finance law for 1991 (No. 91) - 1323 of 30 December 1991: amendment of article 64. Amendment to the Finance Act for 2000 (No. 99) - 1172 December 30, 1999: amendment of article 43. Amendment of public service of electricity and gas and electric and gas companies Act, no. 2004-803, August 9, 2004: change of article 30-2. Modification of modernization and the development of the public service of electricity Act, no. 2000-108, February 10, 2000: amendment of article 50-1. Amendment of Act No. 2005 - 1720 30 December 2005 Finance amendment for 2005: amendment of article 128. Amendment to Act No. 2004 - 1484 of 30 December 2004 finances for 2005: amendment to article 108. Amendment of the Act No. 2006-888 of 19 July 2006 on final settlement of budget 2005: amendment to article 14. Amendment to Act No. 2006 - 1666 finance for 2007, December 21, 2006: amendment of article 36.
Keywords BUDGET, Finance Act amendment for 2008, LFR 2008, financing, GENERAL CODE of local authorities, CGCT, GENERAL CODE of taxes, CGI, the social security CODE, CSS, customs CODE, book of tax PROCEDURES, CODE, CODE of URBANISM, CODE monetary and financial, CMF, CODE des ASSURANCES, the environment CODE, CODE RURAL, Council of NORMALISATION of accounts, creating
, JURISDICTION, STATE GUARANTEE, GRANT, COMPANY, OSEO GUARANTEE SA, LOAN, STUDENT, NATIONAL CREDIT COUNCIL, CNC, CHANGE OF NAME, NAME, ADVISORY COMMITTEE LEGISLATION AND REGULATIONS FINANCIAL, FIGHT AGAINST DRUGS AND DRUG ADDICTION, PUBLIC POLICY, RENTAL INVESTMENT, TAX REDUCTION, THE INCOME TAX, IR, ACQUISITION, TAX EXEMPTION, HOUSING NEW, AMENDMENT SCELLIER ACT SCELLIER, LEGAL CERTAINTY, TAXPAYER, FIGHT AGAINST FISCAL FRAUD
, PARADIS FISCAL, sustainable development, action, RESCRIPT, visit and PROCEDURE of seizure, tax ADMINISTRATION, presumption of fraud, fight against the drug trade, INTERNET, activity NON declared, MALUS car, amount, AIR POLLUTION, car special DEDUCTION tax, corporate sponsorship, REGIME SCELLIER, draft Act records legislative Dossier Legislative Act No. 2008-1443 of December 30, 2008 JORF n ° 0304 of December 31, 2008 page 20518 text no. 1 Act No. 2008-1443 of 30 December 2008 amendment for 2008 (1) finance
NOR: BCFX0826279L ELI: https://www.legifrance.gouv.fr/eli/loi/2008/12/30/BCFX0826279L/jo/texte Alias: https://www.legifrance.gouv.fr/eli/loi/2008/12/30/2008-1443/jo/texte the National Assembly and the Senate have adopted, having regard to the Council decision constitutional No. 2008 - 574 DC on December 29, 2008;
The President of the Republic enacts the law whose content follows: first part: General CONDITIONS of financial title I balance: provisions relating to resources affected resources A. provisions relating to local authorities Article 1 ― more on this article...

I. ― for 2008, the fractions of rate of tax domestic consumption on petroleum products referred to in the first paragraph I of article 40 of Act No. 2005 - 1719 of December 30, 2005 of finance for 2006 shall be as follows: (in EUR) REGIONS diesel premium unleaded Alsace 4, 53 6, 40 Aquitaine 4, 00 5, 66 Auvergne 4 87 6, 90 Burgundy 3, 87 5, 49 Britain 4, 27-6, 03 Centre 3, 80 5, 38 4 France, 34 6, 15 Corsica 4, 94-6, 99 Franche-Comté 5, 32-7, 54 Ile-de-France 11, 33-16, 01 Languedoc-Roussillon 3, 93 5, 56 Limousin 7, 37 10, 42 Lorraine 4, 54 6, France 4, 46 6 43, 31 Nord 6, 44 9 , 12 Normandy 4, 68 6, 61 Normandy 4, 80 6, 79 countries of the Loire 3, 81 5, 38 Picardie 4, 83 6, 83 Poitou 3, 98 5, 64 of Provence-Alpes-Azur 3, 61 5, 12 France 3, 89 5, 51 II. ― It paid in 2008 to the Alsace region, an amount of €3 223 634 in respect of the compensation for the period 1999-2008, loads of staff resulting from the transfer to the regions of jurisdiction over vocational training of young people less of twenty pursuant to section 49 of Act No. 93-1313 of 20 December 1993 five-year relative to work employment and vocational training.
III. — 1. It is collected in 2008, with the title of the adjustment of the amount of the right to compensation for fiscal years 2005, 2006, 2007 and 2008 related to the transfer of aid to students of schools and institutes of training of paramedical and midwifery in application of articles l. 4151-8 and l. 4383-4 of the code of public health, an amount of €661 587 on the product of the internal consumption tax on petroleum products contributed to the Alsace regions Auvergne, Franche-Comté and Pays de Loire in application of article 40 of Act No. 2005 - December 30, 2005 1719 supra.
2 is paid in 2008 to the collectivity of Corsica and the regions of metropolis, with the exception of Alsace, Auvergne, Franche-Comté and Pays de Loire, in respect of the transfer of aid to students of schools and institutes of training of paramedical and midwifery in application of articles l. 4151-8 and l. 4383-4 of the code of public health an amount of €26 263 465 for fiscal years 2005, 2006, 2007 and 2008.
3 paid in 2008 to the territorial community of Corsica and metropolitan regions, with the exception of Alsace, Languedoc-Roussillon, Pays de la Loire, Picardy and southwestern France, in respect of the transfer aid to the students of the training of social workers in application of article L. 451 - 3 of the code of social action and families, an amount of €9 343 865 in the matter of fiscal years 2005 2006, 2007 and 2008.

4. it is paid in 2008 to metropolis regions, pursuant to article 95 of Act No. 2004-809 of 13 August 2004 on the local freedoms and responsibilities, an amount of €336 900 corresponding to compensation, in respect of operating expenses, the cost of the licences of the national geographical Institute and computer servers which are necessary for the exercise of jurisdiction with respect to the general inventory of the cultural heritage.
5. it is poured in 2008 regions Brittany, Limousin, France and Provence-Alpes-Côte d'Azur an amount of €281 583 in respect of the adjustment of the compensation paid in 2007, resulting from the transfer of non-incumbent officials of the Ministry of agriculture and fisheries in application of articles 82 and 110 of the Act No. 2004-809 of 13 August 2004 supra.
6. it is paid in 2008 to each regions Brittany and Normandy, in application of article 82 of Act No. 2004-809 of 13 August 2004, supra, a sum of €8 413 in respect of compensation of the positions have become vacant in 2007 and who participate in the exercise of the powers transferred in the field of maritime colleges.
7 paid in 2008 to the regions, in the title of the 2008 management and application of articles 82 and 119 of the Act No. 2004-809 of 13 August 2004, supra, an amount of €14 593 903 corresponding to the adjustment of the provision enshrined in Act No. 2007-1822 December 24, 2007 finance for 2008 for the compensation to the title on the one hand, technicians, workers, agents and service (TOS) and TOS of the Ministry of national education managers positions become vacant in 2007 and, on the other hand, transfer to January 1, 2008 of TOS officials and TOS managers.
IV. ― Dec operated under the III 1 are charged on the proceeds of domestic consumption tax on petroleum products assigned to the regions concerned in accordance with article 40 of the law No. 2005-1719 of 30 December 2005 above. They are distributed in accordance with column A in the table below.
The amounts corresponding to payments by 2 to 7 III are taken from the share of proceeds from domestic consumption tax on petroleum products to the State. They are distributed, respectively, under columns B through G of the following table: (in euros) REGIONS decrease in paid product (column A) amount to be paid (column B) to pay (column C) amount to be paid (column D) to pay (column E) amount to be paid (column F) amount to be paid (column G) TOTAL Alsace ― 262 321 8 500 135 260 ― 118 561 Aquitaine 1 231 623 482 423 18 700 424 906 2 157 652 Auvergne 118 439 963 15 ―   300 295 903 193 728 Burgundy 801 686 217 337 15 300 482 341 1 516 664 Brittany 1 548 806 119 792 15 300 156 435 8 413 325 459 2 174 204 Centre 1 550 688 349 373 22 100 1 449 344 3 371 505 Ardenne 1 208 979 152 213 15 300 347 656 1 724 149 Corsica 362 673 13 509 271 626 647 808 Franche-Comté 25 644 66 824 15 300 296 502 352 ―   982 Ile-de-France 665 952 693 552 10 500 3 632 723 5 002 726 Languedoc-Roussillon 810 775 18 700 367 558 1 197 033 Limousin 309 840 18 179 11 900 110 708 784 549 1 235 176 Lorraine 3 192 122 712 093 15 300 1 348 251 5 267 767 Midi-Pyrénées 731 656 295 815 28 900 424 664 1 481 034 Nord-Pas-de-calais 1 922 609 1 167 079 8 500 2 407 405 171 3 505 766
Basse-Normandie 690 264 317 075 11 900 637 565 1 656 804 Normandie 3 044 141 1 216 460 8 500 8 413 617 548 4 895 062 country of the Loire — 255 183 18 700 306 858 70 374 Picardie 1 149 053 11 900 536 621 1 697 574 Poitou-Charentes 801 041 15 300 66 142 882 483 southeastern of Azur 2 596 937 1 211 636 22 100 12 033 525 065 4 367 772 Rhône-Alpes 3 644   620 2 309 542 28 900 912 191 6 895 253 total for metropolitan France ― 661 587 26 263 465 9 343 865 336 900 281 583 16 826 14 593 903 50 174 955 Article 2 in more on this article...

I. ― for 2008, fractions of rate of domestic consumption tax on petroleum products referred to in the fifth paragraph III of article 52 of Act No. 2004-1484 of 30 December 2004 finances for 2005 are set at 0, €539 per hectolitre for high-grade unleaded and 0, €380 per hectolitre for diesel fuel with a flashpoint below 120 ° C.
For the distribution of the proceeds of such taxes in 2008, the percentage set out in the table in the same III are replaced by the percentage set out in column A of the table in this article IV.
II. — 1. It paid in 2008 to the Department of nièvre an amount of €147 734 corresponding to a correction of the amount of the appropriations paid in 2006 and 2007 in accordance with article 82 of Act No. 2004-809 of 13 August 2004 on local responsibilities and freedoms.
2. it is poured in 2008. respectively to the departments Allier and Tarn-et-Garonne, under management 2008 and pursuant to section 95 of the Act No. 2005-157 of 23 February 2005 on the development of rural areas, amounting to €1 859 and an amount of €1 508 corresponding to the reimbursement of days obtained in respect of the time-savings account by the agents of decentralised services of the Ministry of agriculture and Fisheries contributing to the exercise of the powers transferred in the field of land development.
3. it shall be paid in 2008 in the Department of Seine-Saint-Denis, the title of the 2008 management and application of articles 18 and 104 of Act No. 2004-809 of 13 August 2004, supra, an amount of €24 384 corresponding to the reimbursement of days acquired under the time-savings account by the agents of decentralised services of the Ministry of ecology energy, sustainable development and spatial planning which contribute to the exercise of the powers in the area of departmental roads and national roads of local interest.
4. it paid in 2008 to the departments, under management 2008 and pursuant to articles 51, 56, 57 and 65 of Act No. 2004-809 of 13 August 2004 supra and article 52 of Act No. 2003-1200 of 18 December 2003 laying decentralization in the insertion minimum income and creating a minimum activity income , an amount of €24 498 corresponding to the reimbursement of days acquired under the account savings-time by officials of the decentralized services of the ministries of health and social action that contribute to the exercise of competences in the field of the minimum insertion income, the Fund of assistance to youth, local information and coordination centres, departmental pensioners and elderly people committees the housing solidarity fund and of water-energy fund.
5 paid in 2008 to the departments an amount of €24 951 992 in respect of financial compensation charges resulting, in 2007 and 2008, the lengthening of the duration of the initial mandatory training of maternal assistants and the establishment of a formation of initiation to the actions of first aid in accordance with article l 421 - 14 of the code of social action and families.
6 paid in 2008 to the departments, in the title of the 2008 management and application of articles 18 and 104 of Act No. 2004-809 of 13 August 2004, supra, an amount of €4 826 326 corresponding to the compensation of the incumbent officer positions and vacancies have become licensees in 2007 and who participate in the exercise of powers transferred to the area of departmental roads and roads of local interest.
7 paid in 2008 to the departments, in the title of the 2008 management and application of articles 82 and 119 of the Act No. 2004-809 of 13 August 2004, supra, an amount of €18 185 941 corresponding to the adjustment of the provision enshrined in Act No. 2007-1822 December 24, 2007 finance for 2008 for the compensation to the title on the one hand, technicians, workers, agents and service (TOS) and TOS of the Ministry of national education managers positions become vacant in 2007 and, on the other hand, transfer to January 1, 2008 of TOS officials and TOS managers.
8. it paid in 2008. to the departments, under the 2008 management and application of articles 65 of Act No. 2004-809 of 13 August 2004 supra and 52 of Act No. 2003-1200 of 18 December 2003 above, an amount of €811 080 corresponding to compensation become posts vacant between the date of the transfer of the competence and the date of the transfer of service and associated skills transferred in the field of income minimum insertion and the housing solidarity fund.
9. the amounts mentioned in the 1 to 8 shall be taken on the part of the product of the internal consumption tax on petroleum products to the State and are distributed in accordance with column B, with regard to the amounts mentioned in the 1 to 5 and in accordance with column C to E, turning respectively mentioned in the 6 to 8 amounts, the table contained in IV.

III. — in the last paragraph of III of article 52 of Act No. 2004 - 1484 of 30 December 2004, supra, the words: "the product of the special tax on insurance awarded contracts" are replaced by the words: "the sum products tax conventions of insurance and domestic tax on petroleum products", and the words : "on the one hand of the product of the special tax on returning to the State insurance contracts" are replaced by the words: "for a share of the proceeds from domestic consumption tax on petroleum products to the State".
IV. — the adjustments mentioned in the I and II are divided according to the following table: departments FRACTION (in %)
(column A)
AMOUNT (in EUR) (column B) amount (in EUR) (column C) amount (in EUR) (column D) amount (in EUR) (column E) TOTAL Ain 0, 997 199 351 994 45 154 160 135 557 282 Aisne 0, 843 963 272 546 71 210 122 840 466 596 Allier 0, 809 919 80 824 67 220 40 385 188 429 Provence 0 , 440 557 26 216 24 784 139 696 190 697 hautes-Alpes 0 350 72 33 889 31 700 24 086 89 674 Alpes-Maritimes 1, 753 136 166 405 184 128 154 148 504 680 Ardèche 0, 754 484 88 398 13 381 47 644 149 424 Ardennes 0, 716 843 83 123 26 355 26 049 83 429 Ariège 0 ―, 356 524 37 407 53 796 63 700 154 902 dawn 0 754 894 69 535 27 813 41 684 139 031 Aude 0 848 81 89 675 95 490 152 275 337 440 Aveyron 0, 774 621 68 736 69 232 139 195 277 163 Bouches 2, 582 119 481 314 66 522 368 509 916 345 Calvados 0, 914 585 282 139 103 309 358 269 103 912 847 629 Cantal 0 337 454 70 498 21 110 33 258 124 866 Charente 0, 646 446 90 476 52 903 243 887 387 267 Charente-Maritime 1, 065 142 335 368 38 407 134 273 508 048 dear 0, 664 079 131 078 42 062 139 927 87 360 400 427 Corrèze 0, 766 646 102 624 50 279 7 065 159 969 Corse-du-Sud 0 214 229 26 367 51 505 77 872 haute-Corse 0, 226 713 25 736 20 795 46 531 Côte-d'Or 1, 253 317 258 799 95 905 55 815 410 519 Côtes-d'Armor 0, 997 18 248 011 62 400 81 194 391 606 dig 300 906 28 452 42 692 32 971 104 115 Dordogne 0, 748 791 98 309 55 098 384 843 538 250 Doubs, 0 0 927 877 216 918 47 111 207 789 471 817 Drôme 0, 926 797 217 238 22 631 19 058 258 927 Eure 0 953 092 239 777 70 791 214 238 524 806 Eure-et-Loir 0, 689 962 174 273 79 486 230 187 483 946 Finistère 1, 127 955 207 596 84 870 227 886 520 353 Gard 1, 189 535 134 275 26 132 33 310 193 717 Haute-Garonne 1 , 849 974 404 424 57 920 125 040 587 384 Gers 0, 506 819 50 993 21 381 25 952 98 326 Gironde 1, 796 085 513 282 92 275 424 305 1 029 862 Hérault 1, 363 814 234 823 43 477 109 447 387 747 Ille-et-Vilaine 1, 305 817 593 688 3 492 34 971 632 151 Indre 0 373 242 80 885 38 461 60 769 180 115 Indre-et-Loire 0, 942 372 294 766 30 289 180 458 505 513 Isère 1, 985 24 897 247 129 822 100 031 1 127 099 Jura 0, 586 794 113 814 63 577 40 324 217 715 Landes 0, 749 79 88 345 21 182 429 954 539 481 Loir-et-Cher 0 564 898 154 057 12 782 166 711 333 550 Loire 1, 167 588 427 921 88 375 94 908 611 204 Haute-Loire 0, 598 334 100 705 51 587 30 882 6 868 190 042 Loire-Atlantique 1, 656 433 620 310 65 671 141 915 10 644 838 540 Loiret 0, 994 959 415 613 16 635 352 620 784 868 Lot 0 609 03 65 539 80 202 68 418 214 159 lot-et-Garonne 0, 436 818 99 427 36 425 290 392 426 244 Lozère 0, 367 165 24 458 57 911 290 077 372 446 Maine-et-Loire 1, 084 822 335 688 34 710 78 821 449 219 channel 0, 894 485 207 167 85 800 176 175 72 740 541 882 Marne 0 935 426 179 193 52 701 149 193 381 086 haute-Marne 0, 537 8 97 989 39 179 108 520 245 688 Mayenne 0, 527 512 174 238 20 378 150 476 345 092 Meurthe-et-Moselle 1, 168 653 204 290 36 259 168 009 408 558 Meuse 0, 462 793 73 372 39 746 68 854 181 973 Morbihan 1, 027 228 320 663 103 322 35 687 459 672 Moselle 1 311 386 401 522 103 486 ― 40 205 103 910 568 713 nièvre 0, 693 78 266 044 65 968 ― 4 624 25 978 353 366 North 3, 486 693 1 941 073 114 579 230 979 107 158 2 393 789 Oise 1, 115 092 624 539 14 438 134 652 773 629 Orne 0, 714 579 84 881 49 754 161 891 48 852 345 378 Pas-de-Calais 2 320 942 893 395 94 250 214 287 92 482 1 294 414 Dôme 1, 525 942 429 498 86 376 106 901 622 775 Pyrénées-Atlantiques 0, 913 861 167 524 21 289 405 718 594 530 Hautes-Pyrénées 0, 556 443 57 386 18 959 23 592 4 628 104 566 Pyrénées-Orientales 0, 711 656 100 547 51 133 448 626 600 306 lower Rhine 1 469 817 722 527 47 355 257 742 1 027 625 haut-Rhin 1, 005 912 188 784 34 709 23 730 57 868 305 091 Rhône 2, 066 652 583 297 57 886 762 290 1 403 473 Haute-Saône 0, 419 907 240 256 38 668 111 485 390 409 Saône-et-Loire 1, 130 806 210 500 32 915 207 004 450 420 Sarthe 1 , 047 24 463 888 62 302 62 101 588 291 Savoie 1, 174 641 314 108 54 050 47 644 415 802 Haute-Savoie 1, 394 272 289 011 46 634 164 350 499 995 Paris 2, 634 674 110 457 156 221 266 678 Seine-Maritime 1, 763 047 663 701 31 871 328 498 1 024 071 Seine-et-Marne 1, 761 563 605 997 10 537 504 375 1 120 909 Yvelines 1 658 53 342 242 26 787 532 124 901 153 two-Sèvres 0, 726 389 119 091 2 200 35 186 152 077 ― sum 0, 835 602 369 255 25 995 87 406 482 656 Tarn 0, 727 113 92 715 35 640 153 351 28 284 309 990 Tarn-and-Garonne 0, 457 175 80 636 24 996 66 059 171 691 Var 1 408 289 170 403 41 431 459 706 671 540 Vaucluse 0, 810 512 105 742 27 120 168 599 301 460 Vendée 0, 967 958 282 617 16 219 205 412 504 248 Vienna 0, 706 381 144 026 20 924 185 442 350 392 Haute-Vienne 644 434 136 833 32 531 174 273 343 637 Vosges 0, 844 581 265 172 50 163 73 075 388 410 Yonne 0, 0 , 721 525 111 256 99 148 61 475 271 878 territoire de Belfort 0, 220 413 101 337 7 390 108 727 Essonne 635 475 568 111 7 983 476 727 1 052 821 Hauts-de-Seine 2, 036 563 277 660 98 398 535 380 911 438 Seine-Saint-Denis 684 374 344 086 678 706 1 022 791 Val-de-Marne 1, 386 631 239 777 76 819 232 777 549 373 Val d'Oise, 1, 1 1 447 269 380 764 75 416 426 821 60 396 943 398 Guadeloupe 0 338 717 16 946 39 768 640 482 697 195 Martinique 0 467 809 17 264 6 005 39 286 62 555 Guyana 0, 255 717 28 773 173 234 202 007 meeting 0, 371 253 87 440 10 805 738 043 836 287 Total 100 25 151 975 4 826 326 18 185 941 811 080 48 975 323 Article 3 read more on This article...

By way of derogation from the provisions of article L. 2334-24 of the general local authorities code, a fraction of an amount of € 85 million of the proceeds of the lump sum of the traffic police fines is affected, to the tune of EUR 50 million, the balance of the allocation for development laid down in article L. 2334-13 of the code set distribution in 2009 and up to an amount of EUR 35 million to the title of 2008 at the National Agency for social cohesion and equality of opportunities governed by articles L. 121 - 14-L. 121 - 18 of the code of social action and families in order to finance the realization of actions of prevention of juvenile delinquency under the conditions defined in article l. 2215-2 of the general code of territorial communities.
By way of derogation from the provisions of article L. 2334-24 of the same code, a fraction of an amount of EUR 50 million of the proceeds from lump sum fines traffic police cashed in the 2008 title is put in reserve and is not taken into account in the amount to be allocated to the 2008 title.


Article 4 more on this article...

I. ― the State renders, in the form of refunds and rebates of State taxes, an amount of €594 060 929 to the Société nationale french railway in respect of the tax on the added value that the collected contributions for regional passenger services that were paid to him the regions during the years 2002 to 2008. The national french railway company reverse this amount to the regions to fully repay them the value-added tax that they have paid in respect of these contributions.

II. — the total amount of the total allocation of operating of the regions allocated in 2008 is reduced to an amount of €508 138 143 corresponding to the overpayments by regions during the years 2002 to 2008 in respect of compensation for the transfer of competence for regional services passengers as defined in article l. 1614-8-1 of the general code of territorial communities. The distribution between the regions of this reduction is made on the basis of the overpayment by each region over the period considered. If completeness of recovery can not be performed in 2008, a reduction is made, to due the amount remaining to resume, on the overall staffing of operation in 2009.
III. — the II cannot be implemented until after the I.


Article 5 read more on this article...

I. ― article L. 2334-26 of the code Général des collectivités territoriales is amended as follows: 1 ° the fifth preambular paragraph reads as follows: "the local Finance Committee conducts recalculation of this decrease in the amount entered in initial finance law, no later than 31 July of the year following the distribution, the rate of variation between the actual strength of the body of teachers identified to 1 October of the year preceding that in respect of which the endowment was was distributed and the antepenultimate year. The deviation between staffing in finance law and the amount thus calculated is primarily funded by mobilization of the global net accounting residue found at the end of the distribution of the special allocation for the housing of teachers in respect of the year under review. » ;
2 ° the last paragraph is deleted.
II. — the last paragraph of article L. 2334-29 of the code is removed.


Article 6 read more on this article...

I. ― article 104 of the law No. 2007 - 1824 of December 25, 2007, amending finance for 2007 is amended as follows: 1 ° 2 ° of the I b is amended as follows: has) in the first paragraph, the word: 'If' is deleted, and the words: "is positive, it is made a" are replaced by the words: "gives rise to";
(b) the last subparagraph shall be deleted;
2 ° to 4 ° of the I, the words: "or the additional amount" shall be deleted;
3 ° b of 2 ° of II is amended as follows: has) in the first paragraph, the word: 'If' is deleted, and the words: "is positive, operated a levy ' shall be replaced by the words:"gives rise to a matching ';
(b) the last subparagraph shall be deleted;
4 ° at the end of the last paragraph of 3 ° of the II, the words: "is the responsibility of the State" are replaced by the words and a sentence as follows: "is the subject of a collection title issued each year by the prefect of the region Guadeloupe during the month of January of the year concerned, for payment no later than six months after its issuance.". As an exception, for the recovery of the overpayment in 2008, it is issued two collection titles, one in 2009, the other in 2010, with each amounting to € 2 814 129. » ;
5 ° to 4 ° of the II, the words: ' the levy or ' are deleted.
II. — Notwithstanding 2 ° of III of article 104 of the law No. 2007 - 1824 of December 25, 2007 finance amendment for 2007, flat staffing guarantee to be paid to the community of Saint-Martin in 2009 and 2010, in application of the second paragraph of article l. 6364-3 of the general code of territorial communities, is decreased each year from €2 092 042 in respect of the recovery of the too - paid in 2008.
III. ― article l. 3443-2 of the general code of territorial communities is amended as follows: 1 ° in the second paragraph, the amount: '€2 946 393' is replaced by: '€2 350 099'
2 ° and 1 °, the amount: '€1 042 072' is replaced by: '€350 896'
3 ° to 2 °, the amount: '€1 904 321' is replaced by: '€1 999 203 ".
4 ° the last paragraph is deleted.
IV. ― article l. 4434-8 of the same code is amended as follows: 1 ° in the second paragraph, the amount: '€566 368' is replaced by: '€654 503'
2 ° the last paragraph is deleted.
V. ― the second paragraph of article l. 6264-5 of the code is amended as follows: 1 ° after the word: 'Guadeloupe', shall be inserted the words: "and the municipality of Saint-Barthélemy.
2 ° the "1996" years and "2007" are replaced respectively by '1997' and '2006 '.
VI. ― article l. 6364-5 of the code is amended as follows: 1 ° at the end of the second subparagraph, the amount: "€2 470 689" is replaced by the amount: "€2 653 706".
2 ° the second paragraph is supplemented by a sentence as follows: "this amount corresponds to the average annual amount of the appropriations allocated by the region Guadeloupe in high school; Saint-Martin and by the Department of Guadeloupe at the colleges in Sint Maarten between 1997 and 2006 included This amount includes the indexing due to the application of the growth rate of gross Government fixed capital formation associated with bills of finance for 2007 and 2008. » ;
3 ° the third paragraph reads as follows: "in 2009, the amount allocated to the community of Saint Martin is equivalent to 2008.";
4 ° in the fourth paragraph, the year: '2009' is replaced by the year: '2010 '.
VII. ― [provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2008-574 DC on December 29, 2008.]


Article 7 read more on this article...

I. ― 2 of the IB article 1648 of the general tax code is supplemented by a d as follows: "d) 1 ° for intermunicipal cooperation establishments subject of right or option to tax under article I 1609 h C following a merger carried out in the conditions laid down in article l. 5211-41-3 of the general code of territorial communities and taking effect from January 1, 2009. tax revenues are decreased, each year starting from the year following that during which the prefectoral Decree on the merger was taken, sampling.
"This levy shall be equal to the sum of the levies and operated ecretements products, the year during which the prefectoral fusion has been taken for the benefit of the Fund of business pursuant to tax equalization, on the one hand, the present IB and the I c as regards public inter-municipal cooperation institutions involved in the merger and". Furthermore, in application of the I for the municipalities attached to the coming establishment of the merger. The amount of these levies and ecretements is adjusted to take into account potential withdrawals of Commons made before the merge operation;
«2 ° has effective January 1, 2009, for departmental inter-communal cooperation from a merger, in accordance with article l. 5211-41-3 of the general code of territorial communities, which took effect January 1, 2008, and which at least from public institutions of inter-communal cooperation involved in the merger was submitted the year of the merger to the levy defined in b of this I ter. , tax revenues are decreased, each year, of a levy.
"In 2009, this deduction is equal to the sum of samples and products of the ecretements operated for the benefit of the départemental Equalization Fund of business tax as they have been determined in 2008 in the absence of merger in accordance with the present I ter and the I c for public institutions of inter-communal cooperation involved in the merger. When the merge operation opened right in respect of the year 2008, the compensation provided for in 1 ° of I of article 53 of the finance law for 2004 (No. 2003) - 1311 of 30 December 2003, the payment of this compensation is permanently deleted.
"For the following years, the terms of the evolution of the levy provided for in 1 ° or 2 ° are those laid down in the fifth and sixth paragraphs of b." II. ― In the third paragraph of II and the first paragraph of the 1 ° and the first sentence of the first subparagraph and the third subparagraph of 2 ° of bis IV of the same article, after the words: 'expected to b', shall be inserted the words: "and to d."
III. — the I and II shall apply from taxes levied in respect of 2009.



B. ― other provisions Article 8 in more on this article...

I. ― to allow compliance with international commitments of control of gas emissions to greenhouse effect made by the France and adjustment of emission allowances of greenhouse gas greenhouse to the needs of the French economy, it is opened in the writings of Treasury Board, effective January 1, 2009, entitled trade account: 'The carbon State assets management' , which the Minister responsible for the economy is the Chief authorising officer.
II. — this account traces the operations to adjust the needs in units defined by the 11 December 1997 Kyoto Protocol and greenhouse gas emission allowances.
It allows to abound in greenhouse gas emission allowance reserve for new entrants in the context of the national plan of allocation of quotas and referred to in article L. 229 V - 8 of the code of the environment. These operations are carried out through auctions, of interventions the cash or futures or options markets for emissions trading.
It has, in revenue and expenditure, all products and charges resulting from these operations. It traces also in expenses, payments, advances and in revenue the repayment of principal and interest advances.
It can be the subject of payments from the general budget.

III. — the realization of the objective referred to in the second paragraph of II is ensured by means of a maximum of 10% annual reduction in 2009, 20% in 2010, 35% in 2011 and 60% in 2012 of the envelope of the ETS installations of the electricity generation sector, allocated but not yet issued at December 31, 2008, as defined in the national plan of allocation of allowances for the period 2008-2012 taken pursuant to article L. 229 - 8 of the code of the environment. Thus free quotas can be sold by the State in respect of the operations referred to I of this section, under conditions laid down by Decree in Council of State.
The distribution of this reduction on the years 2009 to 2012 shall be fixed annually by Decree, after the opinion of the Committee of review of the national plan for greenhouse gas emission allowance allocation.
The administrative authority adjusts, when issuing, emission allowances allocated to operators of facilities of the sector of the production of electricity from the reserve referred to in article L. 229 V - 8 of the code of the environment, according to the annual reduction coefficients defined by decree referred to in the preceding paragraph and the effective duration of issuance remaining on the five-year 2008-2012 for the considered operator period. Thus free emission allowances are used in the conditions laid down in the first paragraph of the present III.
IV. — the Minister of the economy forwards each year to Parliament conducted an external audit on the financial statements of the account.


Article 9 read more on this article...

I. ― article 53 of law No. 2007 - 1822 December 24, 2007 finance for 2008 is amended as follows: 1 ° Le I reads as follows: "i. ― in application of articles L. 131 - 7 and L. 139 - 2 of the code of social security, the full compensation by the State of measures defined in articles L. 241 - 17 and L. 241 - 18 of the same code as well as article 1 III of Act No. 2008-111, February 8, 2008, for the purchasing power is performed. under conditions that provide accounting and financial neutrality for the funds and the plans mentioned in III of this article, by an assignment of taxes and fees. » ;
2 ° in 2008, the II reads as follows: "(II). ― Taxes and fees mentioned in the I are: "1 ° a fraction equal to 87, 13% of the contribution referred to in article 235 ter ZC of the general code of taxes;
«2 ° the product tax on gross value added collected by producers of alcoholic beverages.»;
3 ° the first paragraph of the III is supplemented by the words: ", as well as to the national electric and gas industries Fund, the autonomous port of Strasbourg and the National Fund of retirees of local officers."
4 ° the IV is supplemented by two well written paragraphs: "for the purposes of article L. 131 - 7 of the code of social security, the difference between the final amount accruals of revenue losses resulting from the reduction in social security contributions referred to in I and the product recorded in respect of the same period, taxes and duties assigned in accordance with the II is If it is positive, a product to receive social security bodies on the proceeds of the contribution referred to in article 235 ter ZC of the general code of taxes collected by these agencies in the fiscal year or the following year.
"If this difference is negative, it is a charge to pay the social security agencies against the State."
II. ― article L. 139 - 2 of the code of social security is complemented by two well written paragraphs: "for benefits paid on behalf of the State or for measures which are the subject of a full compensation by the State mentioned in article L. 131 - 7, the difference between the final amount of expenditure or revenue loss resulting therefrom for the basis of social security organizations. , from 1 January to 31 December of the current year, and the amount of the payments from the State to the title of this compensation, over the same period, is traced in the State half of the amounts due by the State sent by the Government to the Parliament before the end of the month of January of the following year, referred to in article LO 111-10-1.
"For the purposes of the preceding paragraph, payments or recoveries made by the State or the bodies concerned pursuant to amending Finance Act, or an act of financing of social security shall be deemed intervene at the date of publication of the Act. ''
III. — in 2008, the proceeds of the tax on vehicles of company mentioned in article 1010 of the general tax code is assigned to height to a maximum of 753 423 455, €26, in respect of the financing of the remaining amounts owed by the State to the compulsory schemes of basic social safety traced in the State half-year to December 31, 2007 provided for in article LO 111-10-1 of the social security code and estimated at June 30, 2008 , as follows: 1 ° 395 826 320, €81 to the social regime of Independents;
2 ° 4 087 798, €76 to the national old age insurance fund of the liberal professions;
3 ° 5 920 241, €49 to the Autonomous National Fund of social security in the mines;
4 ° 37 129 567, €90 to fund retirement and foresight of the clergy and employees of notaries;
5 ° 21 018 446, €12 the national establishment of marine invalids;
6 ° 1 076 067, €55 to the National Fund for the electricity and gas industries;
7 ° 1 950 249, €42 to the regime of social security of the Régie autonome des transports parisiens;
8 ° 47 793 082, €08 to the social security scheme of the national society of french railway company;
9 ° 238 559 841, €55 to fund retirement and welfare of the staff of the national french railway company;
10 ° 47 538, €46 to the Provident Fund of the Autonomous Port of Bordeaux staff;
11 ° 14 301, €12 to the National Fund of the french bars.


Article 10 more on this article...

VI of article 46 of the law No. 2005 - 1719 of December 30, 2005 of finance for 2006 is amended as follows: 1 ° to 2 ° of 1, the amount: «545. 7 million euros» is replaced by: '561, EUR 7 million. "
2 ° to 3, the amount: "2 345 million euros" is replaced by: "EUR 2 329 million.


Article 11 read more on this article...

The provisions of Decree No. 2008-656 of 2 July 2008 amending Decree No. 2007 - 1532 of 24 October 2007 on fees for the use of radio frequencies caused by holders of authorisations for the use of frequencies issued by the regulatory authority for electronic communications and positions, and of the Decree of 2 July 2008 amending the Decree of 24 October 2007 on the implementation of Decree No. 2007-1532 of 24 October 2007 on charges of use of the radio spectrum due by holders of authorisations use of frequencies issued by the regulatory authority for electronic communications and posts are applicable as from 1 January 2008.


Article 12 read more on this article...

I. ― a levy of EUR 66 million is operated in 2008 on the Fund for urban renewal managed by the Caisse des Dépôts et consignations.
This levy is allocated to 48 million euros to the National Agency for urban renewal, 3 million euros to the Caisse des Dépôts et consignations for the rehabilitation of the Mall of the oak sharp of Clichy-sous-Bois and EUR 15 million for an emergency fund for housing placed with the Caisse des Dépôts et consignations. A decree specifies the conditions for the use of amounts entered on this Fund.
II. — Urban Renewal Fund is closed December 31, 2008, on terms laid down by agreement between the State and the Caisse des Dépôts et consignations. Its cash balance is paid to the State budget.
III. — the guarantee for urban renewal Fund and the fonds de solidarité habitat continue to be managed by the Caisse des Dépôts et consignations until their extinction. Net of these funds, available at 31 December of each year, shall be paid to the general budget of the State on terms laid down by convention.


Article 13 read more on this article...

The operations mentioned in II of article 55 of Act No. 2008 - 1425 December 27, 2008 finance for 2009 are taken into account in respect of the budget for the year 2008 during the additional period.



C. ― measures tax Article 14 read more on this article...

I. ― the code of Customs is amended as follows: 1 I of article 266 9 ° sexies reads as follows: "9. any person mentioned in the I of article L. 541-10-1 of the code of the environment which, in respect of a calendar year, has issued or made issue printed papers in the conditions mentioned therein and who has not paid the financial contribution or in-kind that is provided.";
2 9 article 266 ° f reads as follows: «9. ' issuance of printed papers destined to end-users by the persons mentioned in the I of article 266 9 sexies. ';
3 ° 8 section 266 g reads as follows: "8. the annual mass, expressed in kilograms, printed papers mentioned in the I of article L. 541-10-1 of the environment code, for which the contribution provided for in that article has not been paid.";

4 ° the last line of the table in the 1 of article 266 B h, in the version resulting from article 29 of Act No. 2008 - 1425 finance for 2009 on December 27, 2008, reads as follows: "printed papers issued to end users 0, 91 Kg.
5 ° to the I of article 266 m, the words: 'indent' are replaced by the words: "first paragraph of the IV.
II. — the I comes into force on July 1, 2008.

Title II: Provisions relating to the balance of resources and of CHARGES Article 15 in more on this article...

I. ― for 2008, the adjustment of resources as resulting assessments revised in the State has annexed to this Act and the supplement of the State budget expenses are fixed at the following amounts: (in EUR million) resources load balances Budget general revenue tax gross/gross expenditures ― 1 306 821 A deduct: refunds and rebates 750 750 net tax revenue / expenditure NET 2 056 71 revenue ― not tax ― 555 total revenues net / expenses NET ― 2 611 71A deduct : Levies on revenues for the benefit of local and regional authorities and the European communities ― 509 net amounts for the general budget ― 2 102 71 ― 2 173 assessment of the aid Fund and appropriations corresponding to the net amounts for the general budget, including funds of competition ― 2 102 71 annexes Budgets control and air operations Official Publications and administrative information totals for item budgets Evaluation of appropriations and aid Fund : Control and air operations Official Publications and administrative information totals for item budgets, including competition special account fund accounts of assignment special ― 15 ― 15 0 financial assistance 89 ― 118 207 accounts of trade (balance) ― 112 accounts monetary transactions (balance) balance for special accounts 95 general balance ― 2 078 II. ― For 2008: 1 ° resources and loads of cash that contribute to the achievement of the financial balance are assessed as follows: (in EUR billion) borrowing debt long-term 39.3 amortization of the debt in the medium term 58.3 amortization of debts taken over by the State 10.4 Deficit 51.5 Total 159.5 resources, funding programs in the medium and long term (obligations assimilable of Treasury and Treasury fixed rate and annual interest) net redemptions by State and by fund debt 128.9 cancellation of Government securities by the Fund of public debt ― Variation of the Treasury bills at fixed rate and interest deducted 57.0 Variation of deposition of correspondents — 4.2 Variation of the account of Treasury ― 23.6 other resources cash 1.4 Total 159.5 2 ° the variation ceiling NET appreciated at the end of year negotiable debt of the State for a period exceeding one year is fixed at EUR 31.3 billion.
III. — for 2008, the ceiling for State-funded jobs leave remains unchanged.

SECOND part means of special arrangements and public policy title IER: permissions budget for 2008 Article 16 more on this article...

It is open to Ministers, for 2008, in respect of the general budget, additional payment appropriations and commitment authorities amounting respectively to the amounts of €1 869 794 732 and € 1 834 289 401, in accordance with the breakdown by mission given to State B annexed to this Act.


Article 17 read more on this article...

It is cancelled in respect of the general budget for 2008, permissions of commitment and payment appropriations amounting respectively to the amounts of €3 422 478 780 and € 1 013 222 130, in accordance with the breakdown by mission given to State B' annexed to this Act.


Article 18 read more on this article...

It is open to Ministers, for 2008, the title of the special accounts of the commitment authorization and additional payment appropriations amounting to €1 050 800 000, in accordance with the breakdown by account given in State C annexed to this Act.


Article 19 more on this article...

It is cancelled in respect of the special accounts for 2008, permissions of commitment and payment appropriations amounting to €1 184 000 000, in accordance with the account distribution given the State it annexed to this Act.


Article 20 more on this article...

It is open to the Minister of defence, for 2008, in the 'Supply of armies in petroleum products' trade account, a credit limit for additional € 50 000 000, in accordance with the distribution by account given to the State annexed to this Act.

Title II: RATIFICATION of DECREES of advance Article 21 in more on this article...

Are ratified the openings and cancellations of appropriations carried out by decrees no. 2008-1089, October 24, 2008 and no. 2008-1244 28 November 2008 appropriations as an advance and cancellations of appropriations for this purpose.

Title III: Provisions permanent I. ― measures FISCALES NON attached A. ― Article 22 in economy support measures more on this article...

I. ― the I to item 1600 of the general tax code is supplemented by a paragraph worded as follows: "the tax base does not include pensionable property right to the adjustment provided for in article 1647 C d A." II. ― After article 1647 B sexies of the same code, inserted a section 1647 B h which reads as follows: «art.» 1647 B nonies.-I. ― The business tax contribution of enterprises benefiting both the provisions of article 1647 B sexies and article 1647 C d underwent additional relief obtained on request of the taxpayer by way of claim.
"The assessment referred to in the preceding paragraph refers to that provided for in the second subparagraph of article 1647 C d A I.. II. — the amount of the rebate is equal to the product of the amortisation charge or for property leased, rent, relating to goods subject to the adjustment provided for in article 1647 C d A, by the rate applied to the value added for the determination of the CAP in accordance with article 1647 B sexies, in respect of the same year.
"The rebate is calculated from the allocation to amortisation regularly practiced by the debtor during the period set in article 1467 A Datum or the rent owed during the same period. However, the allocation to amortisation and rent are limited to the amount of the Endowment that would be achieved following the depreciation allowed pursuant to article 39 (b).
«Other rebates which the contribution may be subject are operated, as appropriate, prior to that provided for in this article.
"III. — the adjustment to a taxpayer pursuant to this section shall not reduce the contribution referred to in I to an amount less than that resulting from the application of sections 1647 D and 1647 E." III. ― After article 1647 C d of the same code, inserted a section 1647 C d A worded as follows: «art.» 1647 C d A.-I. ― The business tax contribution subject to a rebate for the part relating to fixed assets mentioned in the second paragraph of 1 ° and 2 ° and 3 ° of article 1469, created or acquired new between October 23, 2008 and December 31, 2009.
"The assessment referred to in the preceding paragraph means the business tax established for the benefit of local authorities and public establishments of inter-communal cooperation with own and taxation plus taxes and management fees under sections 1599 d, 1607 to 1609 F bis and 1641.
"To qualify for the rebate, taxpayers indicate each year on the declarations provided for in article 1477 the rental value of the eligible property.".
"Property for which taxpayers ask the benefit of the rebate cannot be subject to rebates referred to in articles 1647-1647 VPP d.
"II. — the amount of the rebate is equal to the product of the rental value of fixed assets listed in the I, after application of all reductions and rebates which can be investigated by the rate found in the municipality taxation year.
"The rate mentioned in the preceding paragraph means the rate defined in IV of article 1648 D..

«The bases corresponding to the rebate are not taken into account for the application of exemptions, reductions and rebates referred to in articles 1464 to 1466 E, in the second paragraph of 3 ° bis of article 1469, in article 1469 A c as well as in the fifth paragraph of article 1518. «» Other rebates which the contribution referred to in the second paragraph I of this article may be subject are operated, where appropriate, after those provided for in this article.
'III. ― rebate cannot have effect of reducing the contribution referred to in the second paragraph of the I at an amount less than that resulting from the application of article 1647 d' IV. ― In the first paragraph of IV of article 1647 C sexies of the code, the reference: '1647 C d' is replaced by the reference: "1647 C d A.
V. ― the I to IV apply to assessments from 2009 with regard to the institutions created in 2008 and assessments starting in 2010 in other cases.


Section 23 read more on this article...

I. ― 4 ° of article 39 of the general tax code 1 is amended as follows: 1 ° the second subparagraph is deleted;
2 ° A the first sentence of the last paragraph, the words: of the first two paragraphs are replaced by the words: in the first paragraph.
II. — the book of tax procedures is amended as follows: 1 ° article l. 78est repealed.
2 ° to the first paragraph of article L. 79, the words: L. 77 and L. 78 articles are replaced by the words: article L. 77.
III. — This section shall apply to claims acquired at the years ended as of December 31, 2008.


Section 24 read more on this article...

I. — the first sentence of IV of article 151-0 of the general code of taxes, the words: 'Administration' shall be replaced by the words: "the body referred to in the second paragraph of article L. 133-6-8 of the code of social security.
II. — Notwithstanding the second paragraph of article L. 133-6-8 of the social security code and the article IV 151-0 general code taxes, the options provided for in the first paragraph of article L. 133-6-8 of the code of social security and the first paragraph of article 151-0 of the general code of taxes I can be exercised in respect of the year 2009 , until March 31, 2009.
The provisions of the present II shall not apply when the option is exercised in respect of a business creation.
III. — This section enter into force January 1, 2009.


Article 25 more on this article...

I. ― the general code of taxes is amended as follows: 1 ° at the beginning of the I of article 182A, are added the words: 'with the exception of salaries within the scope of application of article 182A bis";
2 ° after article 182 (A), inserted an article 182 bis worded as follows: «art.» 182. at bis.-I. ― Give rise to the application of a withholding tax amounts paid, including wages, in return for artistic performances provided or used in France, by a debtor who carries out an activity in France to individuals or companies, under the tax on the income or the tax on corporations, which have not in this country of permanent professional installation.
"II. — the basis of this deduction is constituted by the gross amount of the sums paid after deduction of an allowance of 10% in respect of professional fees.
"III. — the rate of retention is set at 15%.
"IV. ― the restraint shall be entered on the amount of the tax on the income determined under the conditions laid down in the (a) of section 197a. For the purposes of this provision, the net taxable income for the calculation of the income tax is determined under the conditions of ordinary law.
'V. ― the provisions of the first paragraph of article 197 (b) shall apply to the portion of the remuneration determined in accordance with II of this section which does not annually exceed the upper limit set by the III and IV of article 182A.';
3 ° to the d of I of article 182 (b), the words: "artistic or" shall be deleted;
4 ° in the fourth paragraph of article 193, after the reference: '182 A,' is inserted the reference: '182 A bis' and the reference: «200 undecies» is replaced by the reference: '200 m. "
5 ° A 219 section d, after the reference: 182 B, are inserted the words: "or article 182A shall ';
6 ° article 1671 A is amended as follows: has) A the first sentence of the first paragraph, after the reference: 182 du'a', is inserted the reference: ", 182 bis A."
(b) the second paragraph is replaced by three paragraphs thus written: "the withholding tax is not operated, nor paid to the Treasury when the amount does not exceed €8 per month: ' a. for the same employee, pensioner or annuitant in the case of the withholding tax provided in article 182A;
«b. for the same beneficiary of payments leading to the removal of the withholding tax provided for in article 182A.»
II. — the I applies to amounts paid after January 1, 2009.


Article 26 more on this article...

I. ― article 1464 I of the general tax code is amended as follows: 1 ° to the I, the reference: 'A 1639 bis' shall be replaced by the reference: "1639 A bis";
2 ° to the IV, the words: 'mentioned in II' shall be deleted.
II. — the I shall apply from taxes established in respect of the year 2009.


Article 27 more on this article...

I. ― article 1648 AA of the general tax code LeI is amended as follows: 1 ° (A) the first sentence of the first paragraph and the second paragraph, after the words: 'of detail', shall be inserted the words: "or commercial sets", and the words: 'and 3 °' are replaced by references: ", 4 ° and 5 °";
2 ° to 1 ° and the first sentence of 2 °, the word: "stores", are respectively inserted the words: 'or commercial sets' and 'or commercial sets.
II. — the I is applicable as from the entry into force of the IX of article 102 of Act No. 2008-776 of August 4, 2008, to modernize the economy.


Article 28 more on this article...

I. ― article 223 E of the general tax code is supplemented by a paragraph worded as follows: "when, consecutively with a transfer of ownership of securities carried out within eighteen months of the opening of a backup procedure or receivership following the opening of a judicial liquidation procedure relating to one or several companies members of a group, capital of an or several companies subsidiaries members of group comes to no longer be detained up to 95% in the. less by the parent company of the group under the conditions laid down in the first or second subparagraphs of article 223a, each subsidiaries of such, notwithstanding the provisions of paragraph 1 of this article, retains the right to charge on its earnings or its net capital gains in the long term, as laid down in the third subparagraph of article 209 I or article 39 m a fraction of the deficit of the whole or the net valuation long-term whole group, heard as the deficit of the whole net valuation long-term whole group still carried forward at the end of the group exercise preceding that during which involved the transfer of property above, equal to deficits or losses net long-term incurred by the concerned subsidiary. The amount of the deficit of the whole or the net valuation long-term overall due to the level of the parent company of the group is reduced to due the amount attributable to the level of the abovementioned subsidiaries in accordance with this paragraph. This paragraph does not apply to the portion of the deficit of whole likely to be charged under the conditions provided for in article 223 G."II. 6 Article 223 L ― is complemented by an h as follows: ' h) when a subsidiary group member ceases to be a part of said group due to a transfer of property coming within the provisions of the second paragraph of article 223 E and that the company fulfils the conditions laid down by the first or second subparagraphs of article 223. , the company can provide, with effect from the commencement date of the fiscal year in respect of which it has ceased to be part of the above-mentioned group, a new group with the companies it holds 95% at least under the conditions laid down in the first or second subparagraphs of article 223a and which were part of the aforementioned group.
"The option provided for by the said paragraphs shall be exercised no later than at the expiration of the time limit under the sixth paragraph of article 223a counted of the date of completion of the transfer of ownership concerned. This option is accompanied by the document referred to in the first paragraph of the present 6 c.
"The duration of the first year of the companies of the Group thus formed may be shorter or longer than 12 months, without prejudice to the application of article 37" The option referred to in the second paragraph of the present h indication of the duration of this exercise.
"The present h also applies when the capital of corporations that are referred to be detained, as provided for by the first or second subparagraphs of article 223a, by a company which fulfils the conditions laid down in one of these paragraphs, being specified that, in this situation, the new group includes the latter company as the parent company and the companies referred to in this subparagraph as subsidiaries. ''
III. — This section is applicable to operations during a period ended effective January 1, 2008.


Article 29 more on this article...

I. ― the 1 of article 39 of the general tax code is amended as follows:

1 ° at the beginning of the a, the coefficient "1, 25" is replaced by the coefficient: "1, 75 ';
2 ° at the beginning of the b, the coefficient '1, 75' is replaced by the coefficient: '2, 25 ';
3 ° at the beginning of the c, the coefficient "2, 25" is replaced by the coefficient: '2, 75 '.
II. — the I applies to property acquired or manufactured between December 4, 2008 and December 31, 2009.


Section 30 read more on this article...

I. ― the ceiling mentioned in the fourteenth paragraph I of article 244 c J of the general code of taxes is raised to €65 100 for repayable advances issued between January 15, 2009 and December 31, 2009 for the construction or acquisition of new housing or in the future state of completion. This amount is, as appropriate, increased under the conditions laid down in the fifteenth, sixteenth and seventeenth paragraphs of the same I.
II. — a decree in Council of State determines the conditions for the application of the I.


Article 31 read more on this article...

I. ― after section 199 y of the general tax code, there shall be inserted an article 199 c as follows: «art.» 199 septvicies.-I. ― Taxpayers domiciled in France within the meaning of article 4 (b) acquiring, between January 1, 2009 and December 31, 2012, a new housing or in the future state of completion receive a reduction of income tax provided that they undertake to rent it nu main tenancies for a minimum of nine years.
"Tax reduction shall apply under the same conditions for housing that the taxpayer had built and made, between January 1, 2009 and December 31, 2012, a filing of request for building permits, as well as the assigned to use pop-up other than the dwelling acquired between these same dates and that the taxpayer turns into housing. '' It also applies, under the same conditions, to dwellings that do not meet the characteristics of decency laid down in article 6 of Act No. 89-462 of 6 July 1989 to improve the tenancy relationships and amending the law n ° 86-1290 of December 23, 1986 and subject, between January 1, 2009 and December 31, 2012 rehabilitation work defined by decree allowing the housing to acquire neighbouring technical performance of those new housing. Completion of the construction or conversion work must intervene no later than December 31 of the second year following that of the request of building permits or the acquisition of the premises intended for processing.
«The application of this tax reduction is, in respect of the acquisition or construction of a dwelling, exclusive, for the same accommodation, to the depreciation deduction at the 1 ° of the article I am 31.»
«Rental cannot be concluded with a member of the tax household or, if the dwelling is owned by a company not subject to the corporate income tax, with one of his associates or a member of the household tax of one of his associates.
«The rental of housing to a public or private organisation giving nude sublet main tenancies to one person other than one of those mentioned in the fourth paragraph of this article shall not preclude for the benefit of the tax reduction to the condition that this organization provide any hotel service or parahoteliere.
"Tax reduction is not applicable to dwellings whose ownership is dismembered or housing owned by a company not subject to the tax on companies whose ownership of the share is dismembered. It is not applicable to buildings classified or registered as historical monuments or a ministerial approval or having received the label issued by the Heritage Foundation, referred to in the first paragraph of 3 ° of the I of article 156.
«II. — the tax reduction is applicable to dwellings which the thermal characteristics and energy performance are consistent with the requirements of article L. 111 - 9 of the code of construction and housing. '' Compliance with this requirement is justified by the taxpayer in a manner defined by Decree.
«The first subparagraph shall apply from the publication of the decree referred to in the same paragraph and at the latest count from January 1, 2010.»
"III. ― I mentioned in rental commitment must take effect within 12 months following the date of completion of the building or its acquisition if it is later. This commitment provides that the rent should not exceed a ceiling, fixed by the Decree provided for in the third subparagraph of 1 ° of the I of article 31 h.
"IV. — the tax reduction is calculated on the cost of housing to its fraction of less than €300,000. The tax reduction rate is 25% for dwellings acquired or built in 2009 and 2010, and 20% for dwellings acquired or constructed from the year 2011.
"When the housing is held in joint ownership, each interest holder benefits from tax reduction within the limit of the share of the cost corresponding to its rights in undivided ownership.
"When the housing is owned by a company not subject to the tax on corporations other than a civil society of real estate investment, the taxpayer benefits from the tax reduction within the limit of the share of the corresponding costing her rights to the concerned housing.
"In respect of a taxation year, the taxpayer cannot benefit from the tax reduction for the acquisition, construction or conversion of a single dwelling.
"Tax reduction is spread over nine years. It is granted in respect of the year of completion of the accommodation or its acquisition if it is the later and imputed tax payable in respect of that year and then click the tax due for the total of each of the following eight years at the rate of one-ninth of its amount in respect of each of those years.
"When the fraction of the tax reduction due in respect of a taxation year exceeds the tax payable by the taxpayer in respect of the same year, the balance will be charged on the income tax due in respect of the following years until the sixth year inclusive.
"When the tax reduction is acquired in respect of a local assigned to one purpose other than housing while the taxpayer transformed into housing or accommodation does not meet the characteristics of decency laid down in article 6 of Act No. 89-462 of 6 July 1989 to improve the tenancy relationships and amending the law n ° 86-1290 of December 23, 1986, and subject of rehabilitation work defined by decree allowing the housing to acquire some. technical performance nearby of new housing, it is calculated on the purchase price from local or increased the amount of transformation or rehabilitation work housing and it is granted in respect of the year of completion of the work.
«V. ― when housing is leased at the end of the period covered by the commitment of location mentioned in the I, under the conditions referred to in the second paragraph of the l of 1 ° of the I of article 31, by three years, the taxpayer continues to benefit from the reduction of tax provided for in this article during to the more six years.» In this case, the annual tax reduction is equal to 2% of the cost of housing.
«VI. ― a taxpayer cannot, for the same dwelling or a same subscription of shares, benefiting both one of the tax reductions provided for in articles 199 decies 199 decies G E, 199 decies I, 199 undecies has 199 tervicies or of the provisions of this article. '.
"Expenditures for work selected for the calculation of the tax reduction provided for in this article may be subject to a deduction for the determination of the tax revenues.
«VII. — tax reduction obtained subject to a recovery in the year during which intervenes: "1 ° breach of commitment of rental or commitment to conservation of the shares referred to in I or VIII;
2 ° the dismemberment of the right of ownership of the property or shares. However, no questioning is performed 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 couple subject to joint taxation and spouse surviving bidder of the property or its usufruct holder undertakes to comply with commitments under the I and, where applicable, VIII under the same conditions and on the same terms, for the period remaining to the date of death.
"VIII. — the tax reduction is applicable, under the same conditions, the partner of a civil society of real estate investment governed by articles L. 214 - 50 and following of the monetary and financial code with the share of income, pursuant to article 8 of this code, submitted in his name to the income tax in the category of tax revenues.
"The reduction of tax rate is 25% for completed subscriptions in 2009 and 2010, and 20% for the subscriptions carried out from the year 2011"

"The reduction of tax, which is not applicable to securities whose ownership is dismembered, is subject to the condition that 95% of the subscription be exclusively used to finance an investment for which the conditions for the application of this article are met. In addition, the company must make a commitment to rent housing in the conditions laid down in this article. The partner must commit to retain all of its shares until the end of the rental commitment by the company. The proceeds of the subscription must be fully invested in the eighteen months following the closing of this.
"In respect of a taxation year, the amount of pensionable subscription tax reduction cannot exceed the sum of €300,000 to a same taxpayer.
"Tax reduction is spread over nine years. It is granted in respect of the year of the subscription and imputed tax payable in respect of that year and then click the tax due for the total of each of the following eight years at the rate of one-ninth of its amount in respect of each of those years.
"When the fraction of the tax reduction due in respect of a taxation year exceeds the tax payable by the taxpayer in respect of the same year, the balance will be charged on the income tax due in respect of the following years until the sixth year inclusive.
«The application of this tax reduction is, in respect of a same subscription of shares, exclusive of the depreciation deduction provided for in article 31 bis»
"IX. — the total amount of spending retained for the purposes of this section to the title, on the one hand, the acquisition, construction or processing housing and, secondly, of securities underwritings, cannot exceed overall €300,000 per taxpayer for a taxation year.
"X. ― has following the publication of a decree of the Ministers in charge of the budget and housing classifying Commons by geographical areas according to offer and the demand for housing, the reduction of tax laid down in this article is more granted in respect of housing located in municipalities classified in geographic zones characterized not by an imbalance between supply and demand for housing and acquired from the day following the date of publication. of this order. «II. — the 1 ° of the I of article 31 of the code is amended as follows: 1 ° at the first sentence to the first and second paragraphs of the h, the words: "from April 3, 2003" are replaced by the words: "between April 3, 2003 and December 31, 2009»
2 ° k is supplemented by the words: ", or, for housing for which the tax reduction provided for in article 199 c has been acquired, when the commitments in this article are met and for the duration thereof ';
3 ° the l is amended as follows: a) paragraph 1 is supplemented by the words: 'or from dwelling in respect of which the tax reduction provided for in article 199 c was acquired when you comply with commitments under the I or V of this article and for the duration thereof';
(b) the first sentence of paragraph 2 is supplemented by the words: "or article 199 c", and the second sentence of the same paragraph shall be supplemented by the words: "or III of article 199 c ';
c). in the first sentence of the fourth paragraph, after the words: 'the engagement of rental', shall be inserted the words: 'of dwellings for which the taxpayer has exercised the option provided for in the h.
III. — at the end of the second sentence of the first subparagraph of article 31 bis of the code, the words: "from April 3, 2003" are replaced by the words: "between April 3, 2003 and December 31, 2009.
IV. ― at the II of article 239 3 h of the same code, the words: "and article 199 undecies A» are replaced by the words:", in article 199 undecies A and article 199 c.
V. ― the tax reduction provided for in article 199 c of the general code of taxes is not granted in respect of the purchase of dwellings for which a promise to purchase or synallagmatic promise was concluded by the purchaser before January 1, 2009.


Article 32 more on this article...

5 ° of the II to article 1609 quinquies C of the general tax code is supplemented by a paragraph worded as follows: "the tax potential of each municipality and grouping with an own taxation is fixed symmetrically to take account of the application of the present 5 °.» This correction is however deleted for grouping in the calculation of the tax potential taken into account for determining the allocation of intercommunality received during the first year of adoption of the regime provided for in article 1609 h v.' Article 33 read more on this article...

The general code of taxes is amended as follows: 1 ° to III of article 641 bis, year: '2008' is replaced by the year: '2012 '.
2 ° to the first and the last sentences of the first paragraph of section 1135, year: '2012' is replaced by the year: "2014";
3 ° the I of article 1135 bis as amended: has) in the first paragraph, the year: "2010" shall be replaced by the year: '2012 '.
(b) in the second paragraph, the year: "2011" shall be replaced by the year: "2013", and the year: "2015" is replaced by the year: "2017".
(c) in the third paragraph, the year: "2016" is replaced by the year: "2018".
4 ° A item 750 bis A, year: '2012' is replaced by the year: "2014".


Article 34 more on this article...

I. ― article 42 of Act No. 95-115 of 4 February 1995 guidance for the planning and development of the territory is amended as follows: 1 ° in the second paragraph, after the words: employment areas to revitalise, are inserted the words:, areas of defence restructuring;
2 ° after 3 bis, a read 3B is inserted: 3B. Restructuring of defence areas fall into two categories: 1 ° the territories in which the majority of the assets reside and work, including one or more communes, on the one hand, characterized by a loss of at least fifty jobs directly due to the reorganization of the units members and institutions of the Ministry of defence on the national territory and, on the other hand , whose territory is covered by a contract of revitalisation of defence site. These territories must meet one of the following criteria: has) higher unemployment of three points in the average national;
b) an average annual change negative of the population between the last two censuses known upper absolute value at 0, 15%;
c) a negative average annual change in total employment over a period of three years greater in absolute value to 0, 75%;
(d) a relationship between the local loss of jobs directly due to the reorganization of military units on the national territory and the employed population of at least 5%.
Statistical references used for the determination of these territories are established by regulation;
2 ° the communes, where appropriate referred to in 1 °, characterized by a loss of at least fifty jobs directly due to the reorganization of the military units and institutions of the Ministry of defence on the national territory and whose territory is covered by a contract of revitalisation of defence site.
Revitalization of defence site agreements are entered into between the State and the municipalities or groupings of territorial authorities corresponding to the most affected sites by the reorganization of the fact of a net loss of many direct jobs and an extremely fragile economic and demographic. They are for a period of three years, renewable once for two years.
Restructuring of defence areas are delimited by a joint order of the Ministers responsible for the economy, budget and planning which determines, for each area, that of the years between 2009 and 2013 in respect of which it is recognized.
II. — after article 44 k of the general tax code, inserted a section 44 l as follows: art. 44 terdecies.-I. ― In the perimeter of the areas of restructuring of defence referred to in 1 ° 3 ter of article 42 of Act No. 95-115 of 4 February 1995 of orientation for the planning and development of the territory and land released by the reorganization of military units and institutions of the Ministry of defence and rows located in municipalities defined in the only 2 ° of the 3B , taxpayers who create activities for a period of three years starting on the date of publication of the Decree provided for in the last paragraph of the same 3 b or, if that second date is later, on January 1 of the year preceding that in respect of which the territory or municipality is recognized as area of restructuring of defence by this order are exempt from tax on the income or corporation tax at the rate of profits from the established in the area of restructuring of the defence and activities carried out until the end of the fifty-ninth month following the beginning of activity in this area.

The benefit of the exemption is reserved for taxpayers engaged in an industrial, commercial or artisanal activity within the meaning of section 34 and 5 ° of the I of article 35, with the exception of furniture leasing and renting of buildings in residential or agricultural within the meaning of section 63, under the conditions and limits laid down in this article. The exemption shall apply under the same conditions and limits to companies subject to the tax on companies carrying on a non-commercial professional activity within the meaning of article 92 1.
The exemption does not apply to the creations of activity in the areas of restructuring of defence resulting from the transfer of an activity previously carried by a taxpayer who received the title of one or several of the five years preceding the transfer of sections 44 d, 44 d, 44 septies, 44 g, 44 g 44 decies, 44 undecies and 44 k, of the land premium the premium arrangement of the territory for the industry and services or the premium for land use planning for the research, development and innovation.
The exemption does not apply to taxpayers who create an activity in connection with a transfer, a concentration or a restructuring of existing activities in the areas of restructuring of defence or which incorporate such activities, except for the time remaining to run, if activity resumption or transferred benefits or benefited from the exemption scheme provided for in this article.
When a taxpayer whose non-sedentary activity is located in an area of restructuring of defence but exercised in whole or in part outside of this area, the exemption applies if the taxpayer employs at least one employee sedentary full-time or equivalent, exercising its functions in the premises assigned to the activity, or if the taxpayer performs at least 25% of its turnover with customers located in the area.
The benefits referred to in paragraph 1 are subject to income tax or the corporate tax equal to a third of their amount in the first period of 12 months following the period of exemption and two-thirds for the following twelve-month period.
II. ― the exempt pursuant to an exercise or a taxation year is declared as laid down in articles 50-0, 53 A, 96-100, 102, and 103 ter, decreased following gross outputs which remain taxable in the conditions of ordinary law: has) products of stocks or shares in companies, results of companies or bodies subject to the arrangements provided for in article 8 When they do not come from an activity in an area of restructuring of defence, and results of sale of securities of companies;
b) products corresponding to grants, donations and write-offs of receivables;
c) products of receivables and financial transactions for the amount that exceeds the amount of the financial costs incurred during the same fiscal year or the taxation year if the taxpayer is not a credit institution referred to in article L. 511 - 1 of the code monétaire et financier;
(d) products derived from the rights of industrial and commercial property when these rights do not have their origin in the activity in an area of restructuring of defence).
When the taxpayer does not all of its activity in an area of restructuring of defence, the exempt income is determined by setting the amount obtained by the thus performed the report calculation between, on the one hand, the sum of the elements of taxation to the business tax defined in article 1467, with the exception of the means of transport rental value, related to the activity carried on in a zone for the restructuring of the defence and relating to the period of taxation of profits and other hand, the sum of the elements of taxation to the business tax of the taxpayer as defined in the same article for the period. For the attachment of this report, the rental value of the liable capital of a land tax is determined in accordance with section 1467 to January 1 of the year during which the exercise is closed or January 1 of the tax year.
As an exception to the preceding paragraph, the taxpayer engaged in an activity of leasing shall be exempt at the rate of profits from the only buildings located in a zone of defence restructuring. This provision applies regardless of the place of business of the lessor.
The exemption shall be subject to compliance with the Regulation (EC) No 1998 / 2006 of 15 December 2006 on the application of articles 87 and 88 of the Treaty to de minimis aid. However, option of companies that carry out the transactions mentioned in the I of this article in an area of regional aid, the benefit of the exemption shall be subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).
The option referred to in the preceding paragraph is irrevocable for the duration of the exemption. It must be exercised within six months of operations listed in the I of this article.
III. — where the taxpayer I mentioned in is a member of a tax group referred to in article 223, exempt earnings is the company determined under the conditions laid down in the II of this article, within the limit of the result of the group.
When it meets the conditions required to benefit from the provisions of one of the arrangements provided for in articles 44 d, 44 d A, 44 septies, 44 g has or 44 k and the arrangements provided for in this article, the taxpayer can opt for this last regime within six months following the commencement of activity. The option is irrevocable.
IV. ― the declarative obligations of persons and bodies concerned by the exemption provided for in this article are fixed by Decree.
III. ― after article 1383 H of the same code, it is inserted an article 1383 I as follows: art. 1383 i. ― local authorities and public of inter-communal cooperation with own taxation institutions may, by a decision taken under the conditions laid down in article I 1639 A bis, exempt property on the built-up properties tax real property situated in the areas of restructuring of defence defined in 1 ° and 2 ° 3 article 42 of Act No. 95-115 of 4 February 1995 guidance for the planning and development of the territory.
The exemption applies to buildings connected with an establishment fulfilling the conditions required to qualify for the exemption in the I d B article 1466 A and for the same duration as this.
It shall apply from 1 January of the year following that in which intervened attachment to an institution eligible.
This exemption shall cease to apply as from 1 January of the year following the one where the buildings are more allocated to activity falling within the scope of business tax.
In the event of a change of operator during a holiday, it is maintained for the remaining period and under the conditions laid down for the predecessor.
The exemption concerns all of the share of each community territorial or public institution of inter-communal cooperation with own taxation.
When the conditions required to qualify for one of the exemptions provided for in articles 1383 A, 1383 C a, 1383 D, 1383 F or 1383 H and laid down in the present article are met, the taxpayer must opt for one or the other of these regimes before January 1 of the year in respect of which the exemption takes effect. The option is irrevocable and applies to all the communities territorial and public establishments of inter-communal cooperation.
The exemption shall be subject to compliance with the Regulation (EC) No 1998 / 2006 of 15 December 2006 on the application of articles 87 and 88 of the Treaty to de minimis aid. However, option of business owners of a building in an area of regional aid, the benefit of the exemption is subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).
The option referred to in the preceding paragraph is irrevocable for the duration of the exemption. It must be exercised before 1 January of the first year for which the exemption takes effect.
The declarative obligations of persons and bodies concerned by the exemption provided for in this article are fixed by Decree.
IV. — section 1466 of the same code is amended as follows: 1 ° after the I d A, inserted an I d B as follows:

I d b. ― local authorities and public of inter-communal cooperation with own taxation institutions may, by a decision taken in the conditions laid down in article 1639 A I bis, exempt from business tax companies for creations and extensions of establishments located in the perimeter of the areas of restructuring of defence mentioned in the 1 ° and 2 ° of the 3 ter of article 42 of Act No. 95-115 of 4 February 1995 of orientation for the development and the development of the territory which are carried out for a period of three years starting on the date of publication of the Decree provided for in the last paragraph of the same 3 b or, if this second date is later, on January 1 of the year preceding that in respect of which territory is recognized as restructuring of defence area by this order.
The exemption provided for in the first subparagraph is, for five years from the year following the creation, or in case of extension of establishment, as from the second year following that, on the totality of the share of each territorial community or public establishment of inter-municipal cooperation has own taxation.
In the event of a change of operator during the holiday period, it is maintained for the remaining period and under the conditions laid down for the predecessor.
The exemption does not apply to tax bases relating to movable goods transferred by a company from an institution which, in respect of one or more of the five years prior to the handover: has) gave rise to the payment of a land premium;
(b) or has benefited, for the imposition of databases relating to the property transferred to the planned exemption, as appropriate, in articles 1464 B, 1465 1465 A, 1465 B or 1466 B to 1466 E, IA, IB, I c I d I d A or I sexies of the present article or now I d B.
For the purposes of the present I d B, proceedings of local authorities and their groupings with an own taxation cannot bear on the set of institutions created or extended.
The benefit of the exemption provided for in the first subparagraph shall be subject to compliance with the Regulation (EC) No 1998 / 2006 of 15 December 2006 supra. However, option of enterprises which carry out the operations referred to in the first subparagraph of this I d B in the areas of regional aid, the benefit of the exemption provided for in the first subparagraph shall be subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).
The option referred to in the preceding paragraph is irrevocable for the duration of the exemption. It must be exercised, as the case may be, within the period prescribed for filing the annual return for the first year for which the exemption takes effect or the provisional declaration of business tax referred to in article 1477. ;
2 ° the II is amended as follows: a) in the first, second and third paragraphs, after the reference: I d A, is inserted the reference:, I d B;
(b) in the second paragraph, the word and the reference: or 1465 B are replaced by references:, 1465 B, C 1466, 1466 D or 1466 E;
(c) in the c, the word and the reference: or I d A are replaced by references:, I d or I d B. V. ― after article 1647 C sexies of the same code, inserted a section 1647 C f as follows: art. 1647 C septies.-I. ― Those liable to pay the business tax and businesses temporarily exempt of this tax in respect of one or several of their establishments in accordance with articles 1464 B to 1464 D, 1464 1464 K and 1466 A to 1466 E may benefit from a tax credit, supported by the State and equal to €750 per employee employee for at least one year to January 1st of the tax year in the establishment in respect of which the tax credit is claimed where the following conditions are met: 1 ° the establishment is of a micro enterprise within the meaning of section 2 of annex I to Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation);
2 ° the establishment realized, primarily, a commercial or artisanal activity within the meaning of article 34;
3 ° the establishment is located, on 1 January of the year in respect of which the tax credit is claimed for the first time, in a common set to 2 ° 3 article 42 of Act No. 95-115 of 4 February 1995 guidance for the planning and development of the territory.
II. — the tax credit applies for three years from January 1 of the year in respect of which the municipality is recognized as restructuring of defence area.
In the event of a change of operator, the new operator may request the benefit of the tax credit for the period and under the conditions laid down for its predecessor.
III. — to qualify for the tax credit, taxpayers indicate annually on the declaration and within the time limit under article 1477 I the number of employees employed for at least a year on 1 January of the year of filing of this statement. Parties bound by the obligations of II of article 1477 indicate provisional reporting the number of employees employed for at least one year on 1 January of the year following the year of the change of operator or employees on 1 January of the year following that of the creation of the institution. For providers not held to these statements, the particulars appear on plain paper at the same time.
IV. — the tax credit shall be entered on the business tax contribution charged to the debtor. If it is higher, the difference is due to the debtor.
V. ― If, during the period of application of the tax credit or within five years of the end, the debtor transfers outside the European economic area jobs with open right to the tax credit, he is required to repay the sums received in this capacity.
VI. ― jobs transferred from another institution of the undertaking located in one zone other than those referred to in article 42 of Act No. 95-115 of 4 February 1995 3 ter are not eligible for the tax credit.
The provisions of this article are exclusive, in respect of the same year, the benefit of the provisions of article 1647 C sexies.
VII. — the benefit of the tax credit is contingent upon compliance with the Regulation (EC) No 1998 / 2006 of 15 December 2006 on the application of articles 87 and 88 of the Treaty to de minimis aid.
VI. — 1. Gains and earnings within the meaning of article l.242 - 1 of the code of social security or article L. 741 - 10 of the code rural, paid in a calendar month to employees employed by an establishment of an undertaking carrying on the activities referred to in the second paragraph of the article I 44 g of the general tax code which sets up or creates to exercise a new activity within the perimeter of an area of restructuring of defence set to 1 ° 3 ter of article 42 of law No. 95-115 of 4 February 1995 guidance for planning and development of the territory or land rights-of-way released by the reorganization of military units or establishments of the Ministry of defence located in municipalities defined to only 2 ° of the same 3 ter, are exempt from contributions paid by the employer in respect of social insurance and family allowances.
The exemption is applicable in respect of the settlements and creations made for a period of three years starting on the date of publication of the Decree provided for in the last paragraph of the same 3 b or, if that second date is later, on January 1 of the year preceding that in respect of which territory or municipality is recognized as restructuring of defence area by this order.
The exemption is applicable for a period of five years from the establishment or creation.
The exemption amount is equal to the amount of contributions paid by the employer in respect of social insurance and family allowances when the hourly wage is less than a threshold equal to the minimum wage of growth plus 40 per cent. From this threshold, the amount of the exemption decreases linearly and becomes void when hourly compensation is equal to the minimum wage of growth increased by 140%. It investigated an equal reduction to one-third the fourth year and two-thirds the fifth year.
2. ' exemption provided for in the first subparagraph of 1 is open in respect of employment of employees whose activity real, regular and indispensable to the execution of the contract of employment is exercised in whole or in part in a restructuring of defence zone.

3. ' exemption in the first paragraph of the 1 is not applicable to enterprises in the context of a concentration, a restructuring, an extension of pre-existing activities or a resumption of such activities within the meaning of article 44 III sexies of the general tax code, except when these pre-existing activities in the area are carried out by enterprises that have implemented a plan for the employment protection under the conditions laid down in article L. 1233-61 of the labour code or are the subject of collective proceedings referred to in articles l.631 - 1 or L. 640 - 1 of the code of commerce, or of companies that benefit from the exemption provided for in the first paragraph of this section 1. In the latter case, the exemption is opened for the remainder.
4. ' exemption in the first paragraph of the 1 is not applicable to earnings and remuneration associated with jobs transferred by a company in an area of restructuring of defence for which the employer has benefited, the title of one or more of the five years preceding transfer, either from the exemption laid down in article L. 131-4-2 of the code of social security , either from the exemption provided for in articles 12 and 13 of Act No. 96-987 of 14 November 1996 on the implementation of the Covenant revitalization for the city, or the payment of a land premium.
The exemption referred to in the first subparagraph of 1 of this VI in a land right-of-way released by the reorganization of military units or establishments of the Ministry of defence in a commune set in the only 2 ° 3 ter of article 42 of Act No. 95-115 of 4 February 1995 supra is not applicable to earnings and remuneration associated with jobs transferred to this right-of-way from establishments situated in the rest of the territory of the municipality or of neighbouring communes.
5. the benefit of the exemption provided for in the first subparagraph from 1 cannot be accumulated, for a same worker's employment, with assistance from the State employment or a total or partial exemption from employer's social security contributions or the application of plates, amounts or rates of specific contributions, with the exception of the flat-rate deduction provided for in section L. 241 - 18 of the social security code.
The benefit of the exemption provided for in the first paragraph of the present VI 1 is subordinate to the fact, for the employer to update his declarative obligations or payment with respect to the collection agency.
When the employer has not completed in a calendar year the obligation set out in 1 ° of article l. 2242-8 of the labour code under the conditions laid down in articles l. 2242-1 to l. 2242-4 of the same code, the amount of the exemption provided for in the first paragraph of the present VI 1 is decreased by 10% in respect of remuneration paid this year. It is reduced by 100% if the employer fails to fulfil this obligation for the third consecutive year.
6. the benefit of the exemption provided for in the first subparagraph of 1 shall be subject to compliance with the Regulation (EC) No 1998 / 2006 of 15 December 2006 on the application of articles 87 and 88 of the Treaty to de minimis aid. However, option of enterprises which carry out the operations referred to in the first paragraph of 1 of this VI in areas of regional aid, the benefit of the exemption provided for in the same paragraph is subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).
The option referred to in the preceding paragraph is irrevocable for the duration of the exemption provided for in the first paragraph of the present VI 1. It must be exercised within six months following the settlements or creations in the same 1.
VII. — when the company exercises the option for the purposes of article 13 of Regulation (EC) No. 800 / 2008 Commission on August 6, 2008, supra at the title of one of the devices provided for in articles 44 l and 1383 I I d B of article 1466 of the general code of taxes or to VII of the present article, this option applies to all of the aforementioned devices.
When no option for the purposes of article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 supra was made within the required time to the title of one of the features of exemption referred to in the preceding paragraph, the subsequent exercise of options on one of these devices is not admissible.



B. ― Security legal Article 35 learn more on this article...

I. ― section L. 64 of the book of tax procedures is amended as follows: 1 ° the first four paragraphs are replaced by a paragraph worded as follows: in order to restore the true character, the administration is right to reject, as only him not enforceable, the constating documents of an abuse of right, or that such acts were a fictional character, either, looking for the benefit of a literal application of the texts or decisions against the objectives pursued by the authors , they could not be inspired by any other ground to evade or reduce taxes, as the person concerned, if these acts did not have been passed or made, would ordinarily have incurred with regard to its situation or its actual activities. ;
2 ° the fifth paragraph is amended as follows: a) the first sentence is deleted;
b) takes the second sentence, the words: Advisory for the Suppression of abuse of rights are replaced by the words: abuse of tax law;
c) takes the last sentence, the words: whose records notice will be the subject of an annual report shall be deleted;
3 ° a paragraph as follows is added: records notice is subject of an annual report which is made public.
II. — section L. 64 of the same book is repealed.
III. ― to section L. 64 B of the same book, the words: contract or agreement shall be replaced by the words: or several acts.
IV. ― article 1653 C of the general tax code is amended as follows: 1 ° in the first paragraph, the word: Advisory is deleted;
2 ° c is as follows: c) a lawyer having a jurisdiction in tax law;
3 ° after the d shall be inserted e, f and g so written: e) a notary public;
(f) an accountant);
g) a Professor of universities, law or economics. ;
4 ° the last paragraph is replaced by three paragraphs thus worded: the members of the Committee are appointed by the Minister responsible for the budget on the proposal of the national Council of the bars for the person mentioned in the c, of the Conseil supérieur du Notariat to the person mentioned in the e and the Supreme Council of the order of Chartered Accountants for the person mentioned in the f.
Alternates are appointed under the same conditions.
The Minister responsible for the budget Additionally appoint one or several agents category is branch of public finance to serve as rapporteur to the Committee.
V. ― after article 1653 C of the same code, are inserted two articles 1653 D and 1653 E thus written: S. 1653 D.-I. ― Any member of the Committee of abuse of tax law must inform the president: 1 ° of interests he has held over the two years preceding his appointment, that he holds or comes to hold;
2 ° of the functions in an economic or financial activity it has exercised over the two years preceding his appointment, that he exercises or comes to exercise;
3 ° any mandate or a legal person which he held during the two years preceding his appointment, that he holds or is to hold.
This information as well as those concerning the president are held at the disposal of the members of the Committee.
No member of the Committee may deliberate in a case in which the worker or, where appropriate, a corporation in which it has a mandate for two years prior to the deliberation, exercised functions or detained, has or has had an interest in the same period. It can further participate in a deliberation concerning a case in which the worker or, if necessary, a legal entity in which there, during the two years prior to the deliberation, exercised functions or detained a mandate, has represented one of interested parties during the same period.
The Chairman of the Committee shall take appropriate measures to ensure the observance of these obligations and prohibitions.
II. ― the members and staff of the Committee on the abuse of tax law are required to respect the rules of professional secrecy as defined in article L. 103 of the book of tax procedures.
This secret is not opposable to the judicial authority acting in the course of criminal proceedings.
III. ― zero cannot be a member of this Committee if he has been convicted over the past five years, according to the modalities provided for in article 131-27 of the penal code, a penalty of prohibition to practise a profession trade or business, to lead, to administer, manage or control a title any, directly or indirectly, for his own account or for the account of others a commercial or industrial undertaking or a trading company.
S. 1653 E.-when the abuse of tax law Committee is entered, the taxpayer and the administration are invited by the Chairman to submit their comments.
flagrant ― article 1729 of the code is amended as follows: 1 ° b reads as follows: b) 80% in the case of abuse of rights within the meaning of section L. 64 of the book of tax procedures; It is reduced to 40% where it is not established that the taxpayer took the main initiative of the constituent acts of abuse of rights or was the primary beneficiary.
2 ° is added a c as follows:

(c) 80% in the case of fraud or concealment of a portion of the price stipulated in a contract or in the event of application of article 792 bis.
VII. ― II of article 1740 (b) of the code, the reference: b is replaced by the references: in b and c.
VIII. ― the 1 of the V of section 1754 of the code reads as follows: 1. in the case of abuse of rights or concealment of a part of the price stipulated in a contract, all parties to the Act or to the convention are required jointly and severally, liable for the levy of tax or refund of an undue amount receivable, the payment of the interest of delay and the increase provided for in article 1729 with.
IX. ― I, II, III, VI, VII and VIII shall apply to the proposals of corrections notified effective January 1, 2009. The IV shall apply from 1 April 2009.


Article 36 more on this article...

I. ― after article L. 21 of the book of tax procedures, it is inserted an article L. 21 B reading as follows: "Art.L. 21 B.-I. ― The signatories of the declaration provided for in article 800 of the general code taxes and donees listed in a deed of transfer to gratuitous inter vivos may request the authority to control the declaration which they are signatories or instrument to which they are parties. This application, to be admissible, must be signed by the beneficiaries of at least one third of the net assets reported and transmitted when the mutation.
"The application for review should be:" 1 ° Relative to a declaration or a deed registered prior to the receipt of a notice of assessment or the notice referred to in article L. 67;
«2 ° and presented at the latest within a period of three months following the registration of the declaration or of the Act without being able to be earlier than the date of this registration. ''
«II. — when the conditions listed in the I are met, no raising taxation cannot be proposed subsequently to the period of one year from the date of receipt of the application for review. '' This one year period is extended, if applicable, the response time of the taxpayer inquiries, justifications or clarification from the administration, for the part exceeding the time limit in article L. 11, as well as the time required for the administration to receive the requested information to foreign authorities where property situated abroad appear on the declaration or Act I of this article mentioned in.
"III. — the guarantee mentioned in II does not apply to the enhancements of taxation:" 1 ° from the omission, in the Act or the declaration of a reference to property rights, values or prior gifts which should be included;
«2 ° or the questioning of an exemption or a tax system favourable due to the breach of a commitment or condition provided for benefit;
«3 ° or proposed under the procedure laid down in article L. 64. ''
"IV. — the I-III apply to control requests to open succession or donations granted between 1 January 2009 and 31 December 2011.".
II. — the Government presents to Parliament, no later than October 1, 2011, a report on the application of the I.


Article 37 more on this article...

3 ° of article 83 of the general tax code is supplemented by a paragraph worded as follows: "fees, rights and interests of loan paid to acquire or subscribe shares or shares of a corporation having a business industrial, commercial, artisan, agricultural or profession in which the employee or officer exercising his principal professional activity are allowed on supporting documents, to the title of professional costs since these costs are useful for the acquisition or conservation of. its revenues. The interest deductible are those that correspond to the amount of the loan which the amount is proportional to the annual remuneration perceived or anticipated at the time where the loan is contracted. The remuneration taken into account means of income referred to in article 79 and imposed on the basis of this article. Subscriptions or acquisitions of securities giving rise to the tax reductions provided for in articles has 199 l-0, 199 l-0 B or 885-0 V bis, as well as subscriptions and acquisitions of securities listed on a stock savings plan defined in article 163 d D or a salary savings scheme provided for in title III of Book III of part III of the labour code cannot give rise to deduction of loan interest. ' Article 38 more on this article...

I. ― article 151 septies of the general code of taxes is amended as follows: 1 ° to 3 ° of the I and b of 1 ° of the IVA, the words: ", within one year after the assignment either in the year preceding the if these events are subsequent to 31 December 2005" shall be replaced by the words: "in the two years following or preceding the transfer."
2 ° the II is supplemented by a paragraph worded as follows: "where one of the conditions laid down in the 2 ° or 3 ° of the I is not completed at the end of the time limit under this same 3 °, the exemption in the I is called into question in respect of the year in which occurs the end of this period. ';
3 ° the IVA is supplemented by a paragraph worded as follows: "when one of the conditions laid down in (b) of 1 ° or 2 ° is not met at the end of the time limit under this same b, the exemption provided for in this IV is called into question in respect of the year in which occurs the end of this period. ''
II. ― article 150-0 D of the code is amended as follows: 1 ° to 2 ° of the I, the words c: ', within one year after the assignment either in the year preceding the if these events are subsequent to December 31, 2005 "are replaced by the words:"in the two years following or preceding the transfer. "
2 ° the IV is supplemented by a sentence as follows: 'It is, in respect of the year of expiry of the period referred to in c of 2 the I °, where one of the conditions laid down in 1 ° or 2 ° of the same I c is not completed at the end of this period.'
III. ― I and II are applicable to the disposals carried out effective January 1, 2009.


Article 39 more on this article...

Is inserted after article 814 B of the general tax code, a section 814 C worded as follows: «art.» 814 C - subject to the provisions of the last paragraph III of section 810, are recorded at fixed fee from €375 to €500 for companies with a capital of at least 225 €000: ' 1 ° reductions of capital of companies against cancellation or reduction of the nominal value or the number of securities;
«2 ° capital reductions resulting from the takeover by companies of their own titles, with attribution of social goods to the partners, including cash, when a single act is determined to see the two operations;
«3 ° the acts of reductions of capital resulting from the redemption by their own title companies when two separate acts are trained to see the two operations.»


Article 40 read more on this article...

I. ― to section 730 bis of the general code of taxes, after the words: ' article 8 and ", is inserted the word: 'all', and after the words:"primarily agricultural", shall be inserted the words:", even not operating,".
II. — the I applies to transactions from January 1, 2009.


Article 41 more on this article...

Article 885 (H) of the general tax code is amended as follows: 1 ° the first paragraph reads as follows: 'the exemptions provided for rights of transfer by death by articles 787b and 787 C, 4 ° to 6 ° of 1 and 3 ° to 7 ° 2 of articles 793 and 795 A and 1135 bis shall not apply to tax of solidarity on fortune.';
2 ° the second paragraph reads as follows: "forest communities shares are exempt to a maximum of three quarters of the fraction of net value corresponding to the property referred to 3 ° of article 793 and under the same conditions 1.";
3 ° in the last paragraph, the words: "these shares are representative buildings or real rights to agricultural destination input and" are deleted.


Article 42 read more on this article...

I. ― the 1 ° of the I of D of article 1594 F d of the general tax code reads as follows: ' 1 ° than at the day of acquisition buildings are operated for at least two years: "― either under a lease granted to the individual purchaser, spouse, ascendants or spouse ascendants or legal person acquirer;
"― either by virtue of provision by the lessee for the benefit of the person moral purchaser. ''
II. — the I applies to transactions from January 1, 2009.


Section 43 read more on this article...

I. — after I of article 150-0 A of the general tax code, it is inserted an IA as follows: "IA. ― 1. Most and losses determined under the conditions of article 150-0 D and made during the transfer for consideration, directly or by person interposed, interests in companies or groups carrying on one activity other than the management of their own heritage movable or immovable and whose results are taxed under the conditions of articles 8 to 8 d , or rights dismembered on these shares are, when the shares or rights have been detained continuously for more than eight years and subject to compliance with the conditions laid down in 1 ° and c of 2 ° of article 150-0 D a II, exempt or not attributable to:

«1 ° the entire amount when such revenues as defined in this section 2 are less than or equal to: 'a) €250,000 if it's activities for the sale of goods, objects, supplies and food to take away or eat on the spot or provision of housing or whether agricultural activities;»
«b) €90,000 if it other activities;
«2 ° part of their amount when revenues are higher than €250,000 and less than 350 €000 for the activities referred to in the a of 1 °, and when revenues are greater than €90,000 and less than €126 000 for the activities mentioned in the b 1 °.» For the purposes of these provisions, the exempt amount of the capital gain or the amount attributable to the valuation is determined by applying: ' a) for activities listed in the a of 1 °, a rate equal to the ratio, the numerator, the difference between a 350 €000 and the amount of revenue and, the denominator, the amount of €100,000;
"(b) for the activities referred to in the (b) of 1 °, a rate equal to the ratio, the numerator, the difference between €126 000 and the amount of revenue and, the denominator, the amount of €36,000.
«When the activity relates to the two categories defined in the a and (b) of 1 °, the capital gain is totally exempt or the valuation is not due if the total revenue amount is less than or equal to €250,000 and the amount of the revenues to the activities defined in the 1 ° b is less than or equal to €90,000.»
"When these conditions are not met, if the total amount of revenues is less than 350 €000, and if the amount of revenues to the activities mentioned in the b 1 ° is less than €126 000, the amount exempt from the added value or the amount attributable to the valuation is determined by applying the lower of the two rates that would have been determined under the conditions laid down in 2 ° If the overall amount of revenue had been achieved in the activities referred to the a of 1 ° or if the amount of revenue had been achieved only in activities referred to in the b of 1 °.
"2. the amount of annual receipts means the average income, popular duty-free, carried out in respect of the financial years ended, reduced where appropriate to 12 months, during the two calendar years preceding the year of the transfer of shares or rights.
"For activities whose revenues correspond to sums of money collected, the amount of annual receipts means the average income, popular duty-free within the two calendar years preceding the year of the transfer of shares or rights.
"It is taken into account of the revenues earned by the companies mentioned in articles 8 to 8 d and the groups not subject to the tax on companies which the taxpayer is a partner or member, in proportion to its voting rights or of his rights in the profits of these companies or groups.
"When the taxpayer carries on an individual basis one or more activities, it also takes account of the total amount of the revenues earned by all these activities.
'For the purposes of the third and fourth paragraphs, the globalization of the recipes is carried out by revenue category.
'3. the complement of price provided for in 2 of the I of this article, relating to the transfer of shares or rights exempt under the conditions of the bis I present 1, is exempt in the same proportions as the conveyance.
"4. in the event of a transfer of shares or rights mentioned in the 1 belonging to a series of shares or rights of the same nature, acquired or purchased on different dates, the shares or rights are those acquired or subscribed to the oldest dates.
"In the event of transfers earlier, effective January 1, 2006, shares or rights of the entity for which the net gain was determined according to the rule of the weighted average value of acquisition laid down in the first paragraph of article 3 150-0 D, the number of securities or rights previously deemed have been drawn as a priority on the shares or rights acquired or subscribed to the oldest dates.".
«5. paragraph 1 and 1 °, 2 °, 4 ° and 6 ° of the V of article 150-0 D shall apply to the assessment of the duration of detention under subsection 1.»
"6. the 1 shall not apply where the amount of the annual revenues of the company or the group to which the shares or rights are transferred, specified in the conditions of the first and second subparagraphs 2, is greater than or equal to: 'a) €1 050 000 if it comes to companies or groups engaged in an activity referred to in a of 1 ° of 1;"
«b) €378 000 if it comes to corporations or groups exercising other activities. ''
«When the activity of the company or the group to which the shares or rights are transferred relates to the two categories defined in the a and b, 1 is not applicable when the amount of the revenues of such company or of the said group is greater than or equal to €1 050 000 or the amount of receipts relating to the activities of the company or of the group defined in the b is greater than or equal to €378 000.»
II. — in the third subparagraph of 1 of article 170 of the code, after the reference: "125,", is inserted the words: "the amount of net gains exempt under the IA to article 150 - 0a,".
III. — at the beginning of the d of 1 ° of IV of article 1417 of the code, shall be inserted the words: "of the amount of net gains exempt under the IA to section 150-0 has as well as", and the reference: 'of article 150 - 0a' is replaced by the words: 'of the same article.
IV. ― 4 article 1600-0 H of the code reads as follows: "4. net gains exempt under the IA of article 150 - 0a and capital gains exempt pursuant to the 7 of the same article III;".
V. ― after the c of 5 of article 1649-0 A of the same code, there shall be inserted a bis c worded as follows: «c a) the amount of losses not attributable pursuant the bis of article 150-0 A, within the limit of the amount of capital gains referred to in the same article as well as earnings and profits of the same nature taken into account under 4.»
VI. — after the words: "by reason of the ', the end of the first sentence of the IIA to article L. 136 - 6 of the social security code is worded as follows:"net gains exempt under the IA to article 150-0 A of the same code as well as capital gains exempt pursuant to 7 of II of the same article."
VII. — This section is applicable to the disposals carried out as of 1 January 2014.


Article 44 read more on this article...

The last sentence of article 151 IV h of the general tax code is replaced by two paragraphs thus written: "this report is maintained in the event of transmission, for free, of units or shares of the shareholder to a natural person if it undertakes to declare in his name this capital gain on the sale, redemption or cancellation of these shares or shares.
"In case of free of charge transmission carried out in the conditions laid down in the preceding paragraph, the added value in report held by the recipient of the transmission is permanently exempt where, continuously during the five years following transmission, this transmission recipient performs his professional activity within the company, under the conditions provided for in the I or 1 ° of the III , and that it is continuing its commercial, industrial, craft, liberal or agricultural activity. ' Article 45 more on this article...

I. ― the second subparagraph of article 793 bis of the general code of taxes is amended as follows: 1 ° the amount: '76 €000 ' is replaced by: '€100,000.
2 ° a sentence worded as follows is added: "this limit is updated, January 1 of each year, in the same proportion as the upper limit of the first instalment of the scale of the income tax and rounded to the nearest euro.
II. — the I applies to open successions and donations made from January 1, 2009.


Article 46 read more on this article...

Article L. 18 of the book of tax procedures is thus restored: 'Art.L. 18.-I. ― it can be done under article L. 17 when a debtor considering the donation of all or part of his proprietorship or securities of the company in which he performs the functions of management, excluding the securities of companies mentioned in article 885 O quater of the general code of taxes, if the following conditions are met : "1 ° the giver of good faith has, prior to donation, consulted in writing administration on the dollar value which considers his company;
"2 ° the donor gave to the administration all useful elements to assess the market value of the asset in the context of the proposed donation operation;
"3 ° the donor has, within a period of three months following the response of the administration, made the donation on the basis of the market value expressly accepted by it.
«II. ― provides administration for a period of six months to take a decision on the request referred to in 1 ° of the I.. III. ― a decree in Council of State specifies detailed rules for the application of this article, including the documents and information that must be provided by the taxpayer. "Article 47 more on this article...

The second paragraph of article L. 80 A of the book of tax procedures is complemented by a sentence as follows: "Are also binding on the administration, under the same conditions, instructions or circulars published relating to the tax collection and tax penalties."


Article 48 read more on this article...


I. ― article L. 80 B of the tax procedures book is complemented by an 8 ° as follows: «8 ° when the administration has not responded within a period of three months to a good faith taxpayer who asked, from a written presentation, accurate and comprehensive fact situation, if revenues of his professional activity, when it is subject to the income tax. fall into the category of benefits industrial and commercial within the meaning of article 34 of the general taxes or the benefits of the liberal professions code and loads and offices whose holders have not the quality of merchants referred to in article 92 of the code, or, with regard to civil society, if the results of his business are subject to tax on the income or corporation tax.
«A decree in Council of State sets out the conditions for the application of this 8 °.»
II. — the I applies to applications submitted to the administration effective July 1, 2009.


Article 49 read more on this article...

I. ― after le2 of II of article 1727 of the general tax code, there shall be inserted a 2 as follows: '2A. The title of the elements of tax relating to a subscribed statement within the prescribed time, when the principle or the terms of the declaration of these elements collide, or a difficulty of interpretation of a tax provision entered into force effective January 1 of the year preceding the declarative deadline or a fix for the determination of the tax implications of an accounting rule , and that the following conditions are met: "1 ° the taxpayer's good faith joined in his statement the copy of the application before the expiration of the time limit for declaration, whereby it requested the administration, precise and comprehensive way, taking a stand on the issue without a response;
"2 ° the administration has not formally taken position on the issue before the expiration of the time limit for declaration."
II. — the I applies to declarations subscribed as of January 1, 2009.


Article 50 more on this article...

I. ― after article L. 80 CA of the book of tax procedures, it is an article inserted L. 80 CB worded as follows: 'Art.L. 80. CB - When the administration formally took position following a request written, accurate, and complete filed under of 1 ° to 6 ° or 8 ° of article L. 80 B or article L. 80 C by a person liable in good faith, the latter may enter administration, within a period of two months, to solicit a second review of this application , on the condition that he invokes no new elements.
"The second review is also open to the debtors in good faith having submitted an application in respect of article L. 18 in the absence of agreement with the administration on a value.
"When it is seized with an application of second review, to which a collegial manner, the administration responds according to the same rules and deadlines than those applicable to the original request, counted from the new referral.
"At his request, the taxpayer or his representative is understood by the college.
"A decree in Council of State specifies the conditions for the application of this article."
II. — the I applies to applications submitted to the administration effective July 1, 2009.



C. ― fight against tax fraud Article 51 in more on this article...

The second paragraph of article 1649 quater A of the general tax code is supplemented by the words: "and Regulation (EC) No 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of money liquid entering or leaving the community.


Article 52 read more on this article...

I. ― article l 169 of the book of tax procedures is amended as follows: 1 ° in the second and fourth paragraphs, the word: «sixth» is replaced by: "tenth";
2 ° after the third paragraph, inserted a paragraph worded as follows: "the right of resumption of the administration applies until the end of the tenth year following that in respect of which the tax is due, when declarative obligations provided for in articles 123 209B, 1649 A 1649 AA of the code have not been complied with and relate to a State or a territory that has not concluded with the France a convention on administrative assistance to. fight against fraud and tax evasion for accessing banking information. This right of repossession is only revenues or profits related to declaration obligations that have not been met. » ;
3 ° to the last preambular paragraph, the word: "fifth" is replaced by: 'sixth '.
II. in the second paragraph of article L. 174 and the second paragraph of article L. 176 of the same book, the word: «sixth» is replaced by: "tenth".
III. ― article 186 of the same book reads as follows: «art.» 186. -When it is not expressly provided for shorter or longer limitation period, the resumption of the administration right be exercised until the expiration of the sixth year following the year of the tax chargeable. "IV. ― the 1736 of the general tax code section IV is amended as follows: 1 ° the amount:"€750 "is replaced by the amount:"€1,500. "
2 ° a sentence worded as follows is added: "However, for the breach of the provisions of the second subparagraph of article 1649, this amount is increased to €10,000 per account not reported where the declarative obligation relates to a State or a territory that has not concluded with the France a convention administrative to combat assistance fraud tax evasion and allowing access to the banking information. ''
V. ― A section 1766 of the same code, the amount: «€750» is replaced by: '€1,500.
VI. — the I-III apply to the time limits expiring later at December 31, 2008. IV and V are applicable from the taxation of income derived from the year 2008.


Article 53 read more on this article...

[Provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2008-574 DC on December 29, 2008.]


Article 54 read more on this article...

I. ― article L. 16 B of the tax procedures book is amended as follows: 1 ° third to fifth paragraphs II are replaced by four well written paragraphs: "the order includes: ' a) the address of the places to visit;
«b) the name and the quality of the authorized official who sought and received permission to visit operations;
«c) the authorization given to the official who carry out the operations of visit to gather on the spot, under the conditions provided for in III information and justifications to the occupier of the premises or his representative and, if present, of the taxpayer referred to in I, and leave to apply them to justify during the visit of their identity and their address. , under the same conditions. » ;
2 ° after the III, inserted an IIIA as follows: "IIIA. ― During the visit, entitled tax officials can collect, on-site information and justifications concerning the activities of the taxpayer referred to in I to the occupier of the premises or his representative and, if it is present, this taxpayer, after informed them that their consent is necessary. These information and justifications are logged in a statement annexed to the minutes mentioned in IV and which is prepared by agents taxes and signed by these agents, people with the information and evidence has been collected, and this judicial police officer.
"The tax officials may ask the occupier of the premises or to his representative and to the taxpayer, if they so agree, to justify their identity and their address.
'Mention of the consents is brought to account as well as, where appropriate, refusal to sign.';
3 ° the VI is supplemented by a paragraph worded as follows: "However, if, on the expiry of a period of thirty days following notification of a formal notice sent to the taxpayer, to which is annexed a summary of work performed by the administration for the restitution of seized documents and coins or their reproduction, they could not be returned because of the taxpayer. the information gathered shall be binding to the latter after implementation of control procedures referred to in the first and second subparagraphs of article L. 47 and under the conditions provided for in article 76."II. ― After article L. 76 B of the same book, it is inserted an article L. 76 C worded as follows: «art.» L. 76 C - administration is required to inform the taxpayer of the content and the origin of the information contained in the parts and documents seized or their reproduction, referred to in article L. 16 B I and who could not be returned to him under the conditions provided for in the second paragraph of the same article VI, on which she relied to establish taxation covered by the proposal laid down in the first paragraph of article L. 57 or the notification provided in article L. 76. The taxpayer may at any time obtain the return of these parts and documents. ' Article 55 more on this article...

After article l. 96 (F) of the book of tax procedures, a read L. 96 G article is inserted:

«Art.L. 96 g. - tax agents can communicate data stored and processed by the operators of electronic communications under article L. 34 - 1 of the code postal and electronic communications and providers mentioned in paragraphs 1 and 2 of the I of article 6 of Act No. 2004-575 of 21 June 2004 on confidence in the digital economy in the conditions laid down in this article.»
"They can be handled and stored data relating to the identification of the seller or the claimant, the nature of the goods or services sold, on the date and the amount of sales or services provided by the operators of the services authorized under the d of 2 of article 11 of Regulation (EC) No. 1777 / 2005 of the Council of 17 October 2005 implementing directive 77 / 388 / EEC on the common system of tax on. value-added and, subject to the reservations provided for in article L. 34 V - 1 of the code postal and electronic communications, the data processed and stored by the operators of the services authorized under the e of 2 of article 11 of Regulation (EC) No. 1777 / 2005 of 17 October 2005 supra. ' Article 56 more on this article...

IV of article 302 bis K of the general code of taxes is amended as follows: 1 ° in the second paragraph of 1, the word: 'passage' is replaced by: 'verification '.
2 ° after the second paragraph of 1, are inserted five paragraphs thus worded: "during the audit, the company can regularize errors, inaccuracies, omissions or inadequacies in the declarations subscribed as possible, subject to payment of interest on arrears equal to 70% of the interest provided for in article 1727.
"This spontaneous regularisation procedure is subject to compliance with the following conditions:" 1 ° the company so requests before any proposal for rectification;
«2 ° regularization is not an exclusive offence in good faith;
«3 ° the company filed a supplementary declaration within thirty days of its application and pays all supplements simple rights and the interests of delay at the time of the deposit of this declaration.»;
3 ° the third paragraph 1 is supplemented by a sentence as follows: "At the request of the company received before the expiry of that period by the services of the Directorate-General of civil aviation, that period is extended 30 days.";
4 ° after 2, there shall be inserted a 2 as follows: '2A. Enhancements operated under 1 and 2 are punishable by several of the increases provided for in 1 article 1728 and 1729 article, section 1729 when applicable. "Article 57 more on this article...

I. ― article 352 of the customs code is supplemented by the words and three paragraphs thus written:, excluding the requests made in application of articles 236 to 239 of the Community customs code.
The claim referred to in the preceding paragraph shall be submitted to the regional director of customs of the place of payment or the place where the goods are located. Customs regional Director shall decide on this request within a period of four months from its receipt.
Action against the decision of the administration, taken as a result of this complaint, must be brought before the court designated in article 358 of this code, within two months of the notification of the decision by the administration or, absence of response to the expiration of the period of four months provided for in the preceding paragraph.
2. action against the administration's decision, taken following an application for remission or refund based on articles 236 to 239 of the customs code, must be presented before the court designated in article 358 of this code within three months from the notification of the decision by the administration or, in the absence of response at the expiry of the period of four months provided for by Decree No. 2001-908 of 3 October 2001 for the purposes of the second subparagraph of 2 of article 6 of Regulation (EEC) No 2913/92 of the Council of 12 October 1992 establishing the Community customs code. It is suspended in case of seisin of the conciliation commission and customs expertise under the conditions laid down in article 450 of the present code.
II. — in 1 of article 355 of the code, the words: 352 articles are replaced by the words: 352 article 1 and articles.
III. ― 2 of article 358 of the code, after the words: in the claim, the words are inserted:, requests made pursuant to article 352.


Section 58 read more on this article...

I. 4 of article 1929 quater of the general code ― taxes reads as follows: ' 4. advertising is mandatory when it is found, at the end of the nine months following the first date of one or other of the events mentioned at 3, that the amount of the sums due as of this date by the debtor to the same post accountant or assimilated and likely to be registered exceeds a threshold set by Decree. ''
"Are not subject to advertising the sums referred to in the preceding paragraph if the debtor is a plan of discharge installment of its debt as well as its current tax obligations. As soon as the plan is terminated, the public accountant shall proceed with the publication within a period of two months. "II. article 4 ― 379 bis of the code of Customs is amended as follows: 1 ° the words:"in respect of a calendar half-year' shall be replaced by the words: "to the title of the nine months following the issuance of a writ of execution."
2 ° are added the words: "and exceed a threshold set by Decree."
3 ° a paragraph as follows is added: "are not subject to advertising the sums referred to in the preceding paragraph if the debtor is a phased debt discharge plan. As soon as the plan is terminated, the public accountant shall proceed with the publication within a period of two months. "III. ― article L. 243 - 5 of the social security code is amended as follows: 1 ° (A) the first sentence of the first subparagraph, the word: 'six' is replaced by: 'nine ';
2 ° after the first paragraph, inserted a paragraph as follows: "However, the creditor agency need not to include these debts if the debtor is a phased debt discharge plan. As soon as the plan is terminated, the creditor body shall proceed to the registration within a period of two months. » ;
3 ° to the fifth preambular paragraph, the word: "second" is replaced by: 'third '.
IV. — the I-III apply to receivables arising after July 1, 2008.


Article 59 read more on this article...

In the last paragraph of articles l. 6265-1 and l. 6365-1 of the general code of territorial communities, the word: "only" is deleted.



D. ― simplification Article 60 in more on this article...

I. ― to the third sentence of the first paragraph of article 175 of the code Général des Impôts, the words: 'until 30 April' are replaced by the words: "until a date fixed by order and no later than the second working day following may 1.
II. — the second paragraph 1 of article 223 of the code reads as follows: "However, the declaration of profit or deficit is made within three months of the end of the year. If the fiscal year is closed December 31 or if no year is ended in a year, the declaration is to file until a date fixed by order and no later than the second working day following the May 1. "III. — the 1 ° of section I 298 bis of the code is amended as follows: 1 ° A the first sentence, the words:"before May 5 of each year"shall be replaced by the words:"each year, until a date fixed by Decree and no later than the second working day following may 1,";
2 ° A the fifth sentence, the words: "may 5" are replaced by the words: "a date fixed by Decree and no later than the second working day following may 1st".
IV. — in the seventh paragraph of section 302 bis KD of the same code, the words: "before 30 April of each year" shall be replaced by the words: 'each year, until a date fixed by order and no later than the second working day following 1 may '.
V. ― to I of article 1477 of the same code, the words: "before May 1 of» are deleted twice, and after the words: 'taxation' and" creation or change», are inserted the words: "until a date fixed by order and no later than the second working day following may 1.
VI. — the first sentence of the first subparagraph of article 1609 V c of the same code, words: ' before April 25 of» are deleted, and the words are inserted: "and until a date fixed by order and no later than the second working day following the May 1".
VII ― at the b of 2 ° of article 1635 II sexies of the same code, the words: "before 1 may of» are deleted, and the words are inserted:"until a date fixed by order and no later than the second working day following may 1.
VIII. ― in IV of article 1647 E of the code, the words: "no later than April 30 of» are deleted, and the words are inserted: 'until a date fixed by order and no later than the second working day following may 1.
IX. — in the first sentence of the third paragraph of article 1679 septies of the same code, the words: "no later than April 30 of» are deleted, and the words:"of taxation", shall be inserted the words:"until a date fixed by order and no later than the second working day following may 1,".
X. ― the I to IX come into force January 1, 2009.


Article 61 more on this article...


I. ― 19 ° of article 81 of the general tax code reads as follows: '19 ° in the limit of 5, €04 per title, the complement of remuneration resulting from the employer's contribution to the acquisition by the employee of the securities-restaurant issued in accordance with the provisions of chapter II of title VI of book II of part III of the labour code When this contribution is between a minimum and a maximum set by order of the Minister in charge of the budget. The exemption limit is raised each year in the same proportion as the upper limit of the first instalment of the scale of the tax on the income for the year preceding the acquisition of the titles-restaurant and rounded, if necessary, to the nearest euro cent.
'This exemption is subject to the condition that the employee complies with the obligations that are entrusted to him in the same chapter II;'.
II. ― article l. 3262-6 of the labour code reads as follows: "Art.L. 3262-6.-in accordance with article 81 of the general tax code, when the employer contributes to the acquisition of securities by the recipient employee, the complement of remuneration resulting therefrom for the employee is exempt from tax on the income within the limit laid down in the 19 ° of this article. "III. ― I and II shall apply from the 2008 income tax.


Article 62 read more on this article...

Article 407 of the general tax code is amended as follows: 1 ° in the first paragraph, references: "L. 115 - 1 to L. 115 - 20" are replaced by references: "L. 115 - 1 to L. 115 - 18, L. 115 - 21 and L. 115 - 22", and the words: "must file at the Town Hall of the municipality of the headquarters of his holding the declaration provided" are replaced by the words: "subscribe electronically to the administration des douanes et droits indirects. ", to no later than 10 December, the declarations provided."
2 ° after the first paragraph, inserted a paragraph as follows: 'However, the owner, farmer, metayer, producing wine may file at the Town Hall of the municipality of headquarters operations, no later than November 25, a statement in paper form in lieu of the declaration signed by electronic means.';
3 ° the second subparagraph is amended as follows: a) the first sentence is deleted;
b) takes the second sentence, the words: 'this date' shall be replaced by the words: "the above dates", the words: "the deposit" are deleted, and the words: "de la mairie", shall be inserted the words: ", where appropriate,";
4 ° after the word: "collectively," the end of the last paragraph reads as follows: "to endorse their declaration electronically after the date mentioned in the first paragraph or to file their paper return after the date mentioned in the second subparagraph.";
5 ° a paragraph as follows is added: "At the request of the Town Hall of the municipality of the operating site of the declarant, administration des douanes et droits indirects may submit a paper copy or a version dematerialized harvest declaration."


Article 63 more on this article...

The general code of taxes is amended as follows: 1 ° 413, 415, 437 and 514 sections are repealed;
2 ° at the end of the second paragraph of section 414, the words: 'and article 413' shall be deleted;
3 ° a section 1821, the words: 'and article 437' are deleted.


Article 64 more on this article...

I. ― after article L. 257 A of the paper of tax procedures, it is inserted an III as follows: 'III '. ― Common provisions art. L. 257 B - qualified public accountant may assign to the payment of taxes, duties, taxes, penalties or interest on arrears owed by a debtor refunds, rebates or refunds of taxes, duties, taxes, penalties or interest recorded for the benefit of it.
"For the purposes of the first subparagraph, the claims must be liquidated and demandable."
II. — the terms of implementation of the I, particular with regard to the information of the debtor, are specified by Decree.


Article 65 read more on this article...

In the first paragraph of article L. 257, the book of tax procedures, the word: 'notify' is replaced by: 'address', and the words: "by registered mail with acknowledgement of receipt' shall be deleted.


Article 66 read more on this article...

I. ― article 277 of the tax procedures book is amended as follows: 1 ° the first subparagraph is amended as follows: a). in the first sentence, the word: "peut" is replaced by the words: "is permitted" and the words: 'be allowed' are deleted;
(b) the second sentence is deleted;
2 ° the second sentence of the fourth paragraph is moved and replaces the second paragraph;
3 ° the third paragraph reads as follows: "When the claim referred to in paragraph 1 concerns an amount of duty higher than that fixed by Decree, the debtor must be guarantees on the amount of disputed rights."
II. ― article L. 257 of the same book is amended as follows: 1 ° the words: "with constitution of guarantees' shall be replaced by the word:"formulated ";
2 ° after the words: 'conditions', the word: «»by is replaced by the words: "in the first paragraph of.
III. ― article l 255 of the same book is amended as follows: 1 ° the words: "with constitution of guarantees' shall be replaced by the word:"formulated ";
2 ° the word: «»by is replaced by the words: "in the first paragraph of.
IV. — This section applies to suspension of payment requests effective July 1, 2009.


Article 67 more on this article...

Article 114 of the code of Customs is amended as follows: 1 ° to 1, the words: 'and under the obligation for providers, pay a rebate of 1 ‰ of the amount of duties and taxes which will be liquidated' shall be deleted;
2 ° 2 is repealed.


Article 68 more on this article...

I. ― the code of Customs is amended as follows: 1 ° article 218 is amended as follows: has) at 1, the words: "subject to an annual visa" shall be deleted;
(b) to 2, the words: 'engine power' are replaced by the words: "administrative power of engines", the words: 'if they are not travelling in foreign territorial waters"are deleted and there is added a sentence as follows:"a traffic map them is issued by decentralised services of Ocean Affairs.";
2 ° to the first paragraph of article 223, the words: 'The francises vessels', shall be inserted the words: "with hull length greater than or equal to 7 meters or the administrative power of the engines is greater than or equal to 22 CV ';
3 ° article 224 2 is repealed;
4 ° article 236 is amended as follows: a) the 1 reads as follows: "1. ' Act of francization may be used only for the service of the vessel for which it was issued.» Ship owners to sell, give, lend, or otherwise dispose of this document is prohibited. » ;
(b) to 2, the words: 'and leave' shall be deleted;
5 ° article 238 is amended as follows: a) in the first subparagraph, the words: 'is subject to giving annual visa' shall be replaced by the word: 'gives ';
(b) in the second paragraph, the reference: "233" shall be replaced by the reference: "223";
6 ° to the c of 2 of article 410, the reference: "232" is deleted;
7 section 3 of chapter I of title IX and article 234 are repealed.
II. — This section shall apply from 1 January 2009.


Article 69 more on this article...

I. ― article 537 of the general tax code is supplemented by a paragraph worded as follows: it can be waived by order of the Minister responsible for the budget to keep the register mentioned by this article for certain categories of holders or held objects.
II. — in the first paragraph I of article 1609 vicies same code, after the words: it is established, shall be inserted the words: for the benefit of the organization referred to in article l 731 - 1 of the rural code.
III. ― article 1618 septies of the code is amended as follows: 1 ° in the first paragraph, after the words: it is established, shall be inserted the words: for the benefit of the organization referred to in article l 731 - 1 of the rural code;
2 ° in the fourth paragraph, the amount: €16 is replaced by the amount: 15, €24.
IV. — II of article 1698 D of the code, the words: tax provided for in article 1618 f shall be replaced by the words: taxes provided for in articles 1618 septies and 1619.
V. ― article 1800 of the code reads as follows: art. 1800 - in indirect contributions, the Court may, having regard to the extent and the seriousness of the offence committed, moderating the amount of fines and penalties up to one-third of the amount serving as a basis for the calculation of the proportional penalty and release the offender to confiscation, except for prohibited objects, by the payment of an amount that the court referee.
The Court may exempt the person liable for the payment of the amounts smuggled or unduly obtained.
In case of recidivism within a period of one year, the Court may moderate the amount of fines and penalties up to half of the amount used of basis of calculation of the proportional penalty.
VI. ― articles L. 45-00 A and L. 114 B of the book of tax procedures are repealed.
VII. ― article l 289 of the same book is amended as follows: 1 ° the words:, excise duties on alcohol and alcoholic beverages and manufactured tobacco shall be deleted;
2 ° a paragraph as follows is added: for the excise duties on alcohol, alcoholic beverages and manufactured tobacco, application is made to Regulation (EC) No. 2073 / 2004 of 16 November 2004 on administrative cooperation in the field of excise duties.

VIII. ― 2 ° of article 9 of Act No. 2004-639 of July 2, 2004 relating to the granting of sea, after the words: off the value-added tax, are inserted the words: and off-duty.
IX. — in the first subparagraph of article 266 10 d of the code of customs, the words: Customs Office shall be replaced by the words: customs service.
X. ― the II and III shall apply from 1 January 2009.


Article 70 more on this article...

I. ― the code of Customs is amended as follows: 1 ° 3 ° of article 265 C I reads as follows: «3 ° when they are used in a non-metallic mineral product manufacturing process, classified in the statistical classification of economic activities in the European Community, as provided for in Regulation (EC) No. 1893 / 2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Rev.. 2 and amending Council Regulation (EEC) n ° 3037 / 90 as well as certain regulations (EC) relating to specific statistical areas, under division 23. » ;
2 ° (b) and (c) of 1 ° to 4 to article 266 d B read as follows: «b) A a dual-use within the meaning of article 265 C I 2 °;
"(c) in a non-metallic mineral product manufacturing process, classified in the statistical classification of economic activities in the European Community, as provided for in Regulation (EC) No. 1893 / 2006 of the European Parliament and of the Council of 20 December 2006 supra, under division 23;
II. ― the general code of taxes is amended as follows: 1 ° in the second paragraph of article 302 (b), after the word: 'articles' is inserted the reference: '402 bis,';
2 ° to the first subparagraph of article 362, the percentage: '80% ' is replaced by the percentage: '90% '.
3 ° the first 1 ° of the I of article 403 paragraph reads as follows: ' €835 within the limits of 108 000 hectolitres of pure alcohol per year to rum as defined in the a and f of item 1 of annex II to Regulation (EC) No. 110 / 2008 of the European Parliament and of the Council of 15 January 2008 on the definition. ', the description, presentation, labelling and the protection of the geographical indications of spirit drinks and repealing Council Regulation (EEC) No. 1576 / 89 of the Council and produced in the departments of overseas from sugar cane harvested in the place of production, having a content of volatile substances equal to or exceeding 225 grams per hectolitre of pure alcohol and an actual alcoholic strength by volume equal or higher than 40% vol. ' III. ― The II enters into force as of January 1, 2009.


Article 71 more on this article...

The first sentence of the second paragraph of article 568 of the general code of taxes, rate: '22.07% ' is replaced by the rate: '21.73% '.


Section 72 more on this article...

I. ― article 1599 m of the general tax code reads as follows: «art.» 1599 m. - shall be established for the benefit of the regions and the territorial collectivity of Corsica a tax on vehicle registration certificates.
"This tax is proportional or fixed, according to the distinctions made by articles 1599 28o to 1599 novo-decies.
"It is assigned to the region in which is located the home of the owner of the vehicle.
'However, where the owner is a corporation or a sole proprietorship, tax is assigned the area where is located the establishment to which the vehicle is assigned to main title.
For a rental vehicle tax is allocated to the region where is located the hotel where, to the title of the first lease, the vehicle is made available to the lessee.
"For a vehicle that the object to be contracted to leasing, to a two-year lease contract, tax is allocated to the region where is located the home of the tenant or, if the lessee is a corporation or a sole proprietorship, the establishment to which the vehicle is assigned to main title.
"The tax due on the issue of a certificate of registration of the TT and WW series is assigned to the region in which the application for registration is made.
"The tax on vehicle registration certificates is sitting and recovered as a stamp duty.
II. ― article 1599 q of the same code is amended as follows: 1 ° the 1 reads as follows: ' 1. is subject to the payment of a fixed fee, the issue: "1 ° of all duplicate certificates;
2 ° of certificates issued in the event of change of marital status; a natural person, or in the case of simple change of name of a corporation
«3 ° of licences issued in the event of amendment of the technical characteristics of the vehicle;
«4 ° of licences issued in the case of modification of the use of the vehicle.»;
2 ° 3 reads as follows: "3. no fee is payable if: ' a) the issuance of the registration certificate is the result of a change in marital status or change of domicile;
"(b) the issuance of the registration certificate is due to an input error during a registration or when the issue of the certificate is the result of theft of the vehicle registration number;
"(c) the operation of registration has only the conversion of the registration number of the vehicle registration system implemented beginning January 1, 2009.";
3 ° a 5 worded as follows is added: '5. where the issuance of the registration certificate is the result of different events, only the event which the highest tax is taken into account.'
III. ― article 1599 110R of the same code is supplemented by a paragraph worded as follows: ' exemption decided by the regional Council and for Corsica, the Assembly of Corsica applies also to the flat tax under 3 ° of article 1 1599 HQ where the issuance of the registration certificate is due to a change in the technical features of the vehicle in order to equip it to work. exclusively or not, by means of an energy referred to in the first subparagraph. "IV. ― has article 1723 ter-0 B of the code, the words: «taxes mentioned in 1599 m articles, 1635 bis M and 1635 bis O» are replaced by the words:"the tax referred to in article 1599 m, additional fees of this fee and the right mentioned in article 961.
V. ― the I to IV come into force effective January 1, 2009.



E. ― measures in favour of the environment Article 73 in more on this article...

I. ― in the first paragraph of the b I of article 279 of the code Général des Impôts, the percentage: '60% ' is replaced by the percentage: '50% '.
II. — the I applies to the provision of heat indicated on the invoices issued as of March 1, 2009 or included in advances and deposits collected from this same date.


Article 74 more on this article...

I. ― in the last paragraph of the article 1693 I bis of the code Général des Impôts, the word: 'irrevocable' is replaced by: "five-year", and the word: 'quarterly', shall be inserted the words: "or monthly."
II. — the I shall apply from 1 January 2009.


Article 75 more on this article...

I. ― after article 1011 bis of the general tax code, it is an article inserted ter 1011 worded as follows: «art.» 1011. ter-I. ― There is established an annual tax on the detention of vehicles meeting the following conditions: "1 ° the vehicle is registered in the category of passenger cars within the meaning of 1 of the C of annex II to directive 70 / 156 / EEC of 6 February 1970 on the approximation of the laws of the Member States relating to the type-approval of motor vehicles and their trailers;
«2 ° a) if it was the subject of a community type-approval within the meaning of the mentioned directive at the 1 °, its carbon dioxide emission rates, as indicated on the registration certificate, exceed the following: "year of the first registration rate of EMISSION of carbon dioxide (in grams per kilometre) 2009 250 2010 245 2011 245 2012 and beyond 240;
«b) if he has not made the object of reception under the a, its administrative power exceeds 16 horsepower. ''
"Are exempt from this tax: ' a) vehicles registered in the 'Motor vehicles' kind specialized or car special bodywork 'Disability';
"(b) vehicles registered by the holders of the disability card referred to in section L. 241 - 3 of the code of social action and families or a person with at least one minor child or dependent, and of the same tax household, holds this card. ''
"Are also exempt companies subject to the tax on vehicles of companies referred to in article 1010"
«II. — the fee is due by all owners or tenants, under a contract of lease with option to purchase or a contract for a period of two years to January 1st of the tax year of vehicles meeting the conditions laid down in the I.. III. — the amount of the fee is € 160 per vehicle.
"IV. — the fee is due from the year following the issuance of the certificate of registration of the vehicle.
«V. ― it is wound up by the services of the General Directorate of public finance. For this purpose, services of the Ministry of the Interior shall transmit the data relating to the registration of vehicles subject to annual fee which the certificate has been issued in the year and the holders of these certificates.

«VI. — the tax is recovered as for foreign tax and domain claims.»
II. — 1. Mentioned in the I tax applies to vehicles registered for the first time in France, effective January 1, 2009.
2. a Decree lays down the procedures for the application of this article and, in particular, the date of the issue of perception.


Article 76 more on this article...

I. ― A the line corresponding to the indice53 in table B of 1 of article 265 of the customs code, the number: '30, 2' is replaced by: '26, 27.
II. — the I comes into force on January 1, 2009.


Article 77 read more on this article...

I. ― article 266 quinquies B of the customs code is amended as follows: 1 2 ° is supplemented by a paragraph worded as follows: 'In other cases, the chargeable event and chargeability of tax involved at houilles, lignite and Coke consumption carried out on the customs territory of the France by an end user.';
2 ° 3 is supplemented by a 3 ° as follows: «3 ° by the end user mentioned in the last paragraph of 2.»;
3 ° to 4 ° of 5, after the word: 'biomass', shall be inserted the words: "whose purchases fuel and electricity used for this promotion constitute at least 3% of their turnover '.
4 ° A first sentence of 6, the words: ' product actually delivered"shall be replaced by the words: 'of delivered energy.
II. — the I enter into force on January 1, 2009.



F. ― measures sectoral Article 78 in more on this article...

I. ― 4 ° of article 71 of the general tax code reads as follows: "4 ° ceilings provided for in the articles 72 and 72 bis D are multiplied by the number of partners in the limit of three."
II. — the first subparagraph of article 72 (d) of the same code I is replaced by seven paragraphs thus worded: "farm operators subject to a real system of taxation can practice an investment allowance whose amount is capped for each fiscal year: ' a) A €4,000 within the limits of the taxable profit, if it is less than €10,000;
«b) 40% of the net profit when it is between €10,000 and €40,000;
"(c) the amount of €8,000 plus 20% of this benefit when it is between €40,000 and €60,000;
«d) A €20,000 when this profit exceeds €60 000.»
"For agricultural holdings Limited who have not opted for taxation of capital companies, the ceiling is multiplied by the number of operators partners in the limit of three.
"The deduction is carried out after application of the deduction provided for in article 73b." III. ― Article 72 D bis of the code is amended as follows: 1 ° the I reads as follows: "i. — within the limits of the taxable profit, farmers subject to a real system of taxation can practice a contingency deduction amounting to €23,000 subject that they have insurance to the title of the exercise in conditions established by Decree the amount by twelve-month fiscal year".
"This same subject when the result for the year exceeds by at least 20% to the average of the results of the three previous years, the operator can practise further deduction for hazards, within the limit of the benefit, to the tune of €500 per employee full-time equivalents. '' For the calculation of the average of the results of the three previous years, deficit reports is not be taken into account.
"When the employees of the holding are employed part-time or on only a fraction of the calendar year, the conversion to full time equivalent results for each employee of the ratio between the number of hours worked for which an expenditure was made during and 1 607 hours. '' This conversion is not performed if this ratio is greater than one. The total obtained is rounded up to the superior unit.
"However, contingency deduction is capped at the difference between the sum of €150,000 and the amount of the deductions made and not yet reported to the result, plus interest capitalized under the sixth paragraph.
"For agricultural holdings Limited who have not opted for taxation of capital companies, the ceilings are multiplied by operators shareholders number in the limit of three.
"Contingency deduction is exercised provided that, within three months of the end of the year, the operator had included in a trust account held with a credit institution a sum from the revenues for this year equal to the amount of the deduction. Thus constituted professional savings must be included in the assets of the operation. Interest generated by this professional savings and that are capitalized in the allocation account are not subject to tax.
«The deduction occurs after application of the deduction provided for in article 73 (b) and the investment allowance provided for in article 72 D. «» The amounts deducted and their capitalized interest not subject to tax may be used during the ten years following one of their entry in the allocation account: 'a) in respect of each financial year, within the limits of contributions and set premiums and deductibles redeemed during the year provided under contracts of insurance referred to in the first subparagraph;
'(b) in respect of the year of the occurrence of a fire or damage to crops or loss of insured livestock, in the limits of the allowances;
"(c) in respect of the exercise of occurrence of a hazard uninsured climate, natural or health, recognized by a competent administrative authority, or declared by the operator when the positive difference between the average of the turnover tax for the three previous years and the turnover tax of the exercise, carried out under comparable conditions, exceed 10% of this average, within the limits of this difference. ''
"The sums and interests so used are reported to the result for the year in which their withdrawal from the account is reached.
"When these amounts and interest are not used during the ten years following one of their entry in the account, they are reported in the results of the tenth year following that in respect of which they have been registered.".
"When these amounts and interest are paid in other cases that those mentioned under a to c in the ten years following one of their registration, they are reported to the result for the year during which this levy has been carried out and be increased by an amount equal to the product of these sums and interest by the rate of interest provided for in article 1727. ';
2 ° to the II, the word: «seven» twice, is replaced by: 'ten '.
IV. — detailed rules for the application of the III, including the definition of the risks recognised by an administrative authority, are fixed by Decree.
V. ― article 72 D of the general tax code is repealed.
VI. — This section applies in respect of fiscal years beginning January 1, 2009.


Article 79 more on this article...

Article 72 of the general tax code reads as follows: «art.» 72 A.-I. ― A count of the first fiscal year beginning after December 31, 1983, to crop production, current products consist only advances to crops that are listed, their cost, in stocks of input and output of farms subject to the taxation according to the actual profit.
"II. — advances to the cultures are represented by all the expenses and charges incurred in a fiscal year for harvesting will be lifted after the end of this year. It is exclusively: "1 ° of expenditure on seeds, fertilizers, amendments and plant treatment products;
2 ° of the labour costs relating to tillage, of the amendment of land and planting;
«3 ° the cost of materials relating to the same work: fuels and lubricants, maintenance, repair and depreciation of equipment, work carried out by third parties.»


Article 80 more on this article...

[Provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2008-574 DC on December 29, 2008.]


Section 81 read more on this article...

Is inserted after article 732 of the general tax code, a section 732 A worded as follows: «art.» 732 - acts noting the sale of over-the-counter from a vessel of artisanal fisheries and equipment operation are recorded at fixed fee of €125. ' Article 82 more on this article...

I. ― the d of 1 ° of I of article 31 of the general tax code is supplemented by the words: ", including those which the taxpayer is bare owner and the usufruct belonging to a body of habitations à loyer modéré mentioned in article L. 411 - 2 of the code of construction and housing, a semi-public company or a body with the approval provided for in article L. 365 - 1 of the same code.
II. — the I applies from the taxation of income in 2006.


Article 83 read more on this article...

I. ― after article 35 bis of the general tax code, it is an article inserted ter 35 worded as follows:

«Art.» 35 ter. -Physical persons who sell electricity from installations of a power exceeding not 3 kW peak, using radiative sunlight energy, are connected to the public at two points more than network and are not assigned to the exercise of a professional activity are exempt from tax on the income from the proceeds of these sales. "II. — the I applies from the taxation of income of the year 2008.


Section 84 read more on this article...

Article 38 d of the general tax code is amended as follows: 1 ° after the second paragraph, inserted a paragraph worded as follows: 'the stored agricultural production which is not the subject of a recovery remains registered in the inventory on the balance sheet of the operator for its value on the closing date of the fiscal year during which the storage intervened, plus only costs charged by the bonded body the date of collection representative of the sale of the product under consideration or payments collected on these amounts. » ;
2 ° in the last preambular paragraph, after the word: 'storage', shall be inserted the words: ", and then a recovery by the operator.


Section 85 read more on this article...

I. ― article 156 of the general tax code is amended as follows: 1 ° after the words: 'and heritage', the end of the first paragraph of 3 ° of the I is deleted;
2 ° after 2 ter of the II °, it is inserted a 2 ° c as follows: "2 ° c on the taxpayer irrevocable option resulting renunciation of their taking into account for the assessment of land revenues, costs actually borne by the usufruit for work paid in application of article 605 of the civil code, where the dismemberment of built immovable property as a result of succession or donation inter them vivos performed without charge or condition, and granted between relatives up to the fourth degree inclusive. These expenses may be deducted within the annual limit of €25,000. The fraction of expenditure exceeding this limit may be deducted, under the same conditions, in respect of the next ten years; ».
II. — the I applies from the taxation of income in 2009.


Article 86 read more on this article...

I. ― after II of article 199 l-0 A of the general tax code, are inserted an II bis and a ter II as follows: "IIA. ― The limits referred to in the first paragraph of the II are worn respectively to €50,000 for single, widowed or divorced taxpayers and €100,000 for married taxpayers subject to joint taxation for the right opening subscriptions to the tax reduction mentioned in the I at the initial capital or capital increases of companies checking the conditions mentioned in this article I , 2 ° and 3 ° of the II of article 239 bis AB and f and g of article 885-0 V bis I 1.
"The last paragraph of II of this section is not applicable to the subscriptions referred to in the preceding paragraph.
'Ter II. ― The tax reduction provided for in the I is calculated on the total payments mentioned in II and IIA retained in their respective annual limit. The total amount thus determined may not exceed the limits specified in the first paragraph of II bis. The fraction of payments for which the taxpayer intends to benefit from the tax reduction in the limit II cannot qualify for the tax reduction in the limit laid down in the II bis, and vice versa. "II. — the I applies to payments made after January 1, 2009.


Article 87 more on this article...

1 of article 199 unvicies of the general code of taxes is amended as follows: 1 ° in the first paragraph, the year: '2008' is replaced by the year: "2011";
2 ° at the end of the second paragraph, the words: "economy and finance" are replaced by the words: "charged to the budget.


Article 88 read more on this article...

I. ― after article 208 sexies of the general tax code, there shall be inserted an article 208 septies as follows: «art.» 208 septies.-I. ― Operations of transfers of assets, rights and obligations made, the net book value, by a Union for the defense of the designations of origin established in the form of Union governed by the law of 21 March 1884, unions or association under the Act of 1 July 1901 relating to the contract of association, for the benefit of a defense and management referred to in article L. 642 - 17 of the rural code or body of control referred to in article L. 642 3 of the same code, necessitated by the implementation of article 73 of law No. 2006-11 January 5, 2006 agricultural orientation and Ordinance No. 2006-1547 of 7 December 2006 on recovery of agricultural, forestry or food products and the products of the sea, does not give rise to any taxation of corporate income tax.
"For the determination of their taxable results, recipients of transfers must comply with the provisions laid down in the a, b, c and e 3 of article 210 (A) of this code at the rate of assets, rights and obligations which have been transmitted to them. For the purposes of these provisions, the absorbed company means the entity that owned the property, rights and obligations before the operation, and the acquiring company shall mean the entity possessing these same assets, rights and obligations after the operation.
«These provisions shall apply to transfers of property made effective January 1, 2007.»
«II. ― operations of transfers of assets, rights and obligations made to the net book value, by an agricultural Union recognized by the administrative authority as producer organisation or Comité économique agricole in favour of an organization that can be recognized by the administrative authority as organization of producers or association of organisations of producers in accordance with article L. 551 - 1 of the rural code, and made necessary by the implementation of section 53 of Act No. 2006-11 January 5, 2006. supra, does not give rise to any taxation of corporate income tax.
"For the determination of their taxable results, recipients of transfers must comply with the provisions laid down in the a, b, c and e 3 of article 210 (A) of this code at the rate of assets, rights and obligations which have been transmitted to them. For the purposes of these provisions, the absorbed company means the entity that owned the property, rights and obligations before the operation, and the acquiring company shall mean the entity possessing these same assets, rights and obligations after the operation.
«These provisions shall apply to transfers of property made as of January 7, 2006.»
II. — section 810 of the code shall be supplemented by a VI as follows: 'VI '. ― The operations referred to the I and II of article 208 f gives rise to the perception of the fixed duty of registration under the I.
"This provision applies to transfers of property made after January 1, 2007, for the operations referred to in article I and the transfers of property made after January 7, 2006, for the operations mentioned in II of the same article.".


Article 89 more on this article...

I. ― to article 238 bis HV of the general tax code, year: '2009' is replaced by the year: '2010 '.
II. — article 238 bis HW of the code is amended as follows: 1 ° to the first paragraph, the words: ' industry' shall be replaced by the words: "on energy", and the words: "only sites of ' shall be deleted;
2 ° in the second paragraph, the words: "for the purpose of supplying their sites' shall be deleted and the words: ' antepenultimate year ended on the date of application for registration" shall be replaced by the words: "of the last fiscal year ended in 2005";
3 ° in the third paragraph, the words: ' the partners of capital companies,' shall be deleted;
4 ° in the fourth paragraph, after the words: "are limited," shall be inserted the words: "by volume", and the words: ' antepenultimate year ended on the date of application for registration"shall be replaced by the words:"of the last fiscal year ended in 2005";
5 ° the eighth paragraph is deleted.
III. — This section shall apply to licences issued from 1 January 2009.


Article 90 more on this article...

I. — after the b of 1 of article 210 of the general tax code, it is inserted a paragraph as follows: "the breakdown of commitment to conservation of the titles submitted for the consideration leads to retroactive revocation of the regime of article 210 A applied to the operation of partial transfer of assets. Forfeiture intervenes and takes effect on the date of implementation of this operation. "II. — the I is applicable to transactions and operations carried out during fiscal years beginning January 1, 2008.


Article 91 read more on this article...

I. ― article 223 A of the general tax code is amended as follows: 1 ° after the second paragraph, inserted a paragraph as follows:

"As an exception to the first sentence of the first subparagraph, where a legal person subject to corporate income tax in the conditions of ordinary law is a central body referred to in article L. 511 - 30 monetary code and financial or a caisse departmental or interdepartmental mentioned in article l 512 - 55 of the same code holds a collective approval issued by the Committee of credit institutions and investment firms for herself and local funds that hold the. , it can be only liable to pay the tax due on the overall results of the group formed by itself, banks, funds and companies mentioned in articles L. 512 - 11, L. 512 - 20, L. 512 - 55, L. 512 - 60, L. 512 - 69 and L. 512 - 86 of the code subject to corporate income tax in the conditions of ordinary law which its affiliates within the meaning of article L. 511 - 31 of the same code or benefiting from a same collective approval issued by the Committee investment firms and credit institutions, and including it and the banks, caisses and aforementioned companies hold 95% or more of capital, directly or indirectly through companies of the group. The other provisions of the first subparagraph shall apply to the parent company of the group formed under the conditions laid down in this paragraph. » ;
2 ° A the penultimate sentence of the third paragraph, the words: 'and the second' shall be replaced by the words: ", the second or the third."
3 ° the last sentence of the fifth paragraph is amended: has) after the word: "second", shall be inserted the words: "or the third";
b) words: "same paragraph" are replaced by the words: "second subparagraph and all banks, funds and companies mentioned in articles L. 512 - 11, L. 512 - 20, L. 512 - 55, L. 512 - 60, L. 512 - 69 and L. 512 - 86 of the monetary and financial code or benefiting from the same collective approval, with the exception of subsidiaries whose capital is owned 95% at least.
4 ° A the fifth sentence of the sixth paragraph, the words: "and second" are replaced by the words: ", second or third."
5 ° at the first sentence of the penultimate paragraph, the word: «sixth» is replaced by: "Sevens".
II. ― 6 Article 223 L of the code is amended as follows: 1 ° the first sentence of the first paragraph of the c is amended: has) the words: "and second" twice, are replaced by the words: ", second or third."
(b)) the word: «sixth» is replaced by: "seventh";
2 ° d is amended as follows: a) in the first subparagraph, the words: "and second" are replaced by the words: ", second or third."
b) takes the first sentence of the third paragraph, the words: "and second" are replaced by the words: ', second or third' and the word: «sixth» is replaced by: "seventh";
3 ° the g is amended as follows: a) in the first subparagraph, the words: "and second" twice, are replaced by the words: ", second or third."
b) takes the second sentence of the second subparagraph, the words: 'or second' are replaced by the words: ', second or third' and the word: «sixth» is replaced by: "Sevens".
III. — This section applies to fiscal years beginning January 1, 2009.


Article 92 more on this article...

Article 88 of the law No. 2006 - 1771 of 30 December 2006 amending finance for 2006 is amended as follows: 1 ° to the XII, year: '2009' is replaced by the year: "2010";
2 ° to the XIII, year: "2010" shall be replaced by the year: "2011".


Article 93 more on this article...

Companies that believe the amount of advance payments of corporate income tax mentioned in article 1668 of the general code of taxes paid in respect of a fiscal year ending September 30, 2009 and for which the liquidation of the tax is not reached is greater than the total assessment of corporate income tax payable in respect of this exercise may request repayment of the surplus from the next day of the closing. However, when the outstanding instalment amount is less than 80% of the amount of the total assessment of tax, interest under section 1727 and the increase provided for in article 1731 of the same code are applied to unduly refunded payments surplus.


Article 94 more on this article...

I. ― Notwithstanding the fourth subparagraph I of article 220 d of the general tax code, may be reimbursed on request, in 2009, unused claims other than those transferred under the conditions provided for by articles L. 313 - 23-L. 313 - 35 of the monetary and financial code, arising from an option exercised in respect of a fiscal year ended September 30, 2009.
II. — for the purposes of the provisions of the I, immediately after the closing, companies that feel they can benefit from these provisions in respect of a financial year for which the liquidation of the tax did not intervene may exercise the option referred to in the first subparagraph of article 220 I d of the general tax code. However, when the amount of the claim paid resulting from this option exceeds by more than 20% the amount of the claim determined from the declaration of results filed in respect of this period, the interest provided for in article 1727 and the increase provided for in article 1731 of the same code are applied to unduly refunded surplus.


Article 95 learn more on this article...

I. ― by way of derogation from the third sentence of the first paragraph of the article I 199 ter B of the general tax code, claims on the State relating to research expense tax credits calculated in respect of the years 2005, 2006 and 2007 and not yet used are immediately refundable. This provision does not apply to claims that were transferred under the conditions provided for by articles L. 313 - 23-L. 313 - 35 of the monetary and financial code.
II. — tax credit defined in article 244 c B of the general tax code for research expenditures for the year 2008 shall be entered on the income tax due for the year 2008 and the excess is immediately refundable.
III. — companies can obtain, on request, the reimbursement immediately an estimate of the positive difference between, on the one hand, the amount of the tax credit defined in article 244 c B of the general code of taxes calculated at the rate of the research expenditure incurred in respect of the year 2008 and, on the other hand, the amount of the tax due for the 2008.
IV. — the amount of tax credit defined in article 244 c B of the general code of taxes calculated at the rate of the research expenditure incurred in respect of the year 2008 and used for payment of the tax due to the title of this year is reduced by the amount of the refund referred to in III.
V. ― If the amount of the refund referred to in III exceeds the amount of the tax credit provided in IV, the amount of the income tax due for the year 2008 is increased by this excess.
VI. — If the amount of the refund referred to in III exceeds by more than 20% the positive difference between, on the one hand, the amount of the tax credit defined in article 244 c B of the general code of taxes calculated at the rate of the research expenditure incurred in respect of the year 2008 and, secondly, the amount of the tax due for the year 2008 , this surplus is the subject: 1 ° the expected increase, as appropriate, in article 1730 or 1731 of the code section.
2 ° interest whose rate corresponds to that referred to in article 1727 of the same code. This interest is calculated from the first day of the month following refund mentioned in III of this article until the last day of the month of the filing of the tax defined in article 244 c credit B of the general tax code and calculated at the rate of expenditures incurred in respect of 2008.
VII. ― the I to VI shall apply under the same conditions to companies subject to corporate income tax.


Article 96 more on this article...

I. ― the I of article 244 c F of the general code of taxes is as follows: "i. ― 1.» Companies imposed according to their actual earnings may receive a tax credit equal to 50% of the expenditure intended to fund the creation and operation of establishments referred to in the first two paragraphs of article l. 2324-1 of the code of public health and ensuring the reception of children under three years of their employees.
"2. they may also receive a tax credit equal to 25% of the expenses incurred in respect of the financial assistance of the undertaking referred to in articles l. 7233-4 and l. 7233-5 of the labour code.
«3. they may also receive a tax credit equal to 10% of the sum: ' a) training expenses for the employees of the company benefiting from parental leave for education under the conditions laid down in articles L. 1225-47 to L. 1225-51 of the labour code;
"(b) training expenses incurred by the company in favour of new employees recruited as a result of a resignation or a dismissal during parental leave of education mentioned in article L. 1225-47 of the same code, when this formation begins within three months of hiring and in the six months following the end of such leave;
'(c) remuneration paid by the company to its employees enjoying a leave under the conditions laid down in articles l. 1225-8, L. 1225-17, L. 1225-35-L. 1225-38, L. 1225-40, L. 1225-41, L. 1225-43, L. 1225-44, L. 1225-47 L. 1225-51 and L. 1225-61 of the same code;

"(d) expenditures to compensate company employees who have had to incur exceptional costs of childcare as a result of a professional obligation unpredictable occurring outside usual working hours, within the limit of the costs actually incurred."
II. — the I applies to tax credits calculated in respect of expenditure incurred from 1 January 2009. I of article 244 quater 3 F of the general code of taxes applies to expenditure incurred until December 31, 2009.


Article 97 read more on this article...

I. ―. III of section 1605 of the general tax code is supplemented by a paragraph worded as follows: "as of January 1, 2009, this amount is indexed annually on the index of consumption excluding tobacco prices, as provided for in the economic, social and financial report annexed to the draft Finance Act for the year in question.» If acting of the year 2009, the amount of the royalty is indexed on the index of consumption excluding tobacco prices, as set by the law No. 2008 - 1425 finance for 2009 on December 27, 2008, or 1, 5%. It is rounded to the nearest euro; the fraction equal to 0, 50 euro is counted for 1. "II. ― article 53 of Act No. 86 - 1067 of 30 September 1986 on freedom of communication is amended as follows: 1 ° after the word:"allocation", the end of the first paragraph of the III reads as follows: 'between agencies owning of public resources traced to the account of financial competition established in the VI of article 46 of the law No. 2005 - 1719 of December 30, 2005, finance for 2006.';
2 ° the IV reads as follows: "(IV). ― The amount of public resources traced to the account mentioned in III allocated to the companies mentioned in article 44 is paid to these companies which affect, if any, a share to their subsidiaries responsible for public service missions. "Article 98 more on this article...

Article 1647 C of the general tax code is amended as follows: 1 ° in the first paragraph, the word and the percentage: ' 75% ' are deleted;
2 ° after the first paragraph a subparagraph worded as follows shall be inserted: 'the rate of adjustment provided for in paragraph 1 is fixed at 75% for charges established in respect of the years 2008 and 2009 and 50% effective of taxation established in respect of the year 2010.';
3 ° a paragraph as follows is added: "the benefit of the rebate is subject to compliance with the Regulation (EC) No 1998 / 2006 of 15 December 2006 on the application of articles 87 and 88 of the Treaty to de minimis."



G. ― measures in favour of local authorities Article 99 in more on this article...

I. ― after article 1599 d A of the general tax code, it is inserted a VI as follows: 'VI '. ― Tax collected for the Guyana region «art.» 1599 d B.-I. ― It is seen each year for the benefit of the region and the organization mentioned in V a fee by dealers in gold mines, gold mining concessions amodiataires, and holders of permits and authorizations of gold mines operated in Guyana.
«II. — the fee is sitting on the net mass of gold extracted by the persons mentioned in the I the year preceding that in respect of which the tax is due. Per kilogram of gold extracted is set annually by Decree of the Ministers responsible for mines, the Interior and economy within the following limits: "1 ° for the tax owed by companies falling into the category of small and medium enterprises, such as defined in annex 1 to Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (). General block exemption regulation), the rate must not exceed 1% of the average yearly gold found in London (London Bullion Market) gold market the year preceding that in respect of which the tax is due but not less than €40;
«2 ° for the tax owed by other companies, tariff may not exceed 2% of the average annual gold price recorded on the market of gold from London (London Bullion Market) the year preceding that in respect of which the tax is due but not less than €80.
"III. ― the debtors mentioned in the I can deduct from the tax for the amount of investments made in the year preceding the imposition for the reduction of impacts from mining gold on the environment, in the double limit of 45% of the amount of the fee and €5,000. ''
"IV. ― the debtors mentioned I addressed each year before March 1 to the services of the responsible State mines a statement stating the concessions, widespread of concession and permits and authorizations which they had in the previous year, and the names of the municipalities in the territory of which worked such operations. '' The fee is established for each mining title issued in the municipality of principal place of operation.
"This statement emphasizes, for each operation and for the year as a whole, the net mass of the gold extracted. Law enforcement agencies of the State mines, after verifying the declaration, transmit to the direction of tax services, for each operation, the elements necessary for the calculation of the tax.
"The fee is established by means of role and recovered as in direct contributions. It goes same for presentation, the statement and the judgment of the claims.
«V. ― the tax owed by small and medium-sized enterprises as defined in the 1 ° of II is assigned to the region of French Guiana and, from the creation of the agency responsible for inventory, enhancement and conservation of biodiversity in Guyana, half to the region and half in this organization. '' The tax paid by other companies is assigned to the region of French Guiana and, from the creation of the organism, to the tune of three-quarters of the amount in the region of French Guiana and height of one quarter of the amount to this organization.
"VI. ― the procedures for determination of the net mass of the gold extracted and the nature of the investments made for the reduction of the impacts of the exploitation of the gold on the environment which may be deducted from the tax are defined by Decree in Council of State."
II. — the I applies to gold extractions carried out effective January 1, 2009.


Article 100 more on this article...

I. ― after article 1499 of the general tax code, it is an article inserted 1499-0 A worded as follows: «art.» 1499 0 a. - where real property referred to in section 1499 made leasing have been acquired by the lessee, the rental value of these assets cannot, for the charges set out in the title of the following years, be lower than that adopted in respect of the year of acquisition.
"When real property referred to in article 1499 subject to a lease or rental contract for the benefit of the person who has disposed of them, the rental value of these properties cannot, for the charges set out in the title of the following years, be lower than that adopted in respect of the year of transfer."
II. — when the acquisition of immovable property referred to in the first subparagraph of article 1499-0 A of the general tax code or the disposal of immovable property referred to in the second paragraph of the same article took place between January 1, 2007 and December 31, 2008, the owner of such property is required to obtain prior to May 1, 2009, a corrective statement specifying the cost of origin of each property.
III. — This section applies after taxes established for the year 2009 and the only transfers and acquisitions subsequent to December 31, 2006.


Section 101 read more on this article...

I. ― section 1500 of the general tax code reads as follows: «art.» 1500 - buildings and industrial sites are evaluated: "― according to the rules laid down in article 1499 where they appear as assets in the balance sheet of their owner or their operator, and that it is subject to the obligations set out in article 53A;
"― according to the rules laid down in article 1498 when these conditions are not met."
II. — the I applies charges set out in the title of 2009 and the following years.


Article 102 read more on this article...

I. ― article L. 135 B of the tax procedures book is amended as follows: 1 ° a is supplemented by the words: "and, if the community or the public establishment of inter-municipal cooperation with own taxation in fact the divisional application, individual information on the role additional and necessary for the assessment of the amounts set out on this role, excluding information taking originally carried out rectifications."
2 ° after the fifth paragraph, inserted a paragraph as follows: «at their request, IRS passes to groups who see the removal of the garbage fee issued General property tax on properties built roles in their spring»;
3 ° after the seventh preambular paragraph, inserted a paragraph as follows:

"Tax administration shall forward annually to the territorial communities and equipped with own taxation public inter-municipal cooperation institutions, collecting business tax, the list of the institutions established on their territory which belong to a company of the provisions of the article 1647 B sexies of the general code I taxes and whose bases are used for the determination of the ceiling of participation defined in 2 C du III of article 85 of Act No. 2005-1719 of. December 30, 2005 finance for 2006. "II. — in the third paragraph of article l 135 J of the same book, the reference: 'eighth paragraph' is replaced by the reference:"tenth paragraph.
III. ― article l 255 of the same book is amended as follows: 1 ° after the word: 'State,' the end of the first paragraph reads as follows: ' or by the competent Mayor to issue building permits or to develop and to decide on projects subject to a prior declaration on behalf of the municipality pursuant to section L. 422 - 1 of the code of urbanism. , either by the president of the public establishment for intercommunal cooperation, in the municipalities having delegated to this public institution, in accordance with article L. 422 - 3 of the same code, the competence to issue building permits or to develop and take decisions on the draft subject to a prior declaration, and for the duration of the delegation. » ;
2 ° a paragraph as follows is added: "in cases where the municipality is competent to liquidate tax planning under the first paragraph, and if the beneficiary is a public establishment of inter-municipal cooperation under article 1635 bis (b) of the general code of taxes or article l. 5215-32-9 of the general code of territorial communities, the municipality provides hotel. at his request, a State already taxes and corresponding building permits as well as the details of the calculations base and liquidation, upstream the recovery by the accounting officer of the Treasury. "IV. — This section enter into force January 1, 2009.


Article 103 more on this article...

I. ― after article l. 1611-2 of the general code of territorial communities, it is inserted an article l. 1611-2-1 worded as follows: «art.» L. 1611-2-1. -In the framework of the tasks entrusted to the mayors as agents of the State, Commons provide reception and seizure of claims of national passports and identity cards as well as delivery to stakeholders of these titles. "II. — subject to the decisions in force of res judicata, the Commons can avail itself, on the basis of the incompetence of the regulatory power to charge the expenditure incurred subsequent to November 25, 1999, the exercise by the mayors of the missions of receipt and entry of applications for national maps of identity as well as of delivery to stakeholders of these titles , injury corresponding to these expenses.
Subject to the decisions in force of res judicata, the Commons can avail itself, on the basis of the incompetence of the regulatory power to their workload resulting expenditure, after February 26, 2001, of the exercise by the mayors of the missions of reception and seizure of passport as well as applications for delivery to stakeholders of these titles , injury corresponding to these expenses.
III. — in consideration of the application of the II, an exceptional staffing is allocated in the House of Commons in respect of compensation for expenses arising for them, until December 31, 2008, the application of Decree No. 99-973 of 25 November 1999 amending Decree No. 55-1397 22 October 1955 establishing the national card identity and Decree No. 2001-185 of 26 February 2001 concerning the conditions of issuance and renewal of passports for the collection of applications and delivery people to national identity and passport cards.
This allocation, amounting to €3 per title within the limits of 97.5 million euros, is divided between the municipalities on the basis of the number of titles that they have issued in 2005, 2006, 2007 and 2008. If the total number of shares issued four years exceeds EUR 32.5 million, the sum of EUR 97.5 million is divided between Commons proportional number of shares they have issued in 2005, 2006, 2007 and 2008.
Commons who have incurred damages litigation based on the illegality of Decree No. 99-973 of 25 November 1999 and Decree No. 2001 - 185, 26 February 2001 mentioned above are eligible for this allocation exceptional under the condition that this instance is closed by a decision entered into force of res judicata and excluding any condemnation of the State.


Article 104 more on this article...

I. ― the I of section 953 of the general tax code is amended as follows: 1 ° after the first paragraph, inserted a paragraph as follows: «If the applicant provides two photographs, as provided for in article 6-1 of Decree No. 2005 - 1726 30 December 2005 relating to passports, the amount of the title is €88.»;
2 ° after the second paragraph, inserted a paragraph worded as follows: "If the applicant provides two photographs, as provided for in article 6-1 of Decree No. 2005-1726 of December 30, 2005, supra, the amount of the title for a minor of 15 years and is more set to €44 and €19 for a child less fifteen years.»
II. — as part of its mission of receiving and seizure of passport applications, the Mayor may decide not to proceed with the collection of the scanned image of the face of the applicant. In this case, the applicant must provide two photographs of size 35 × 45 mm identical, recent and perfectly similar identity, the representative of face and head bare, and conforming to a model-type fixed by order of the Minister of the Interior.


Section 105 read more on this article...

The general code of territorial communities is amended as follows: 1 ° the last two paragraphs of article l. 2334-2 shall be deleted;
2 ° the sixth and seventh paragraphs of 4 ° of article l. 2334-7 shall be deleted;
3 ° to 5 ° of article L. 2334-17, the words: 'and, for 2000 and 2001, at the third and fourth paragraphs of the same article' shall be deleted;
4 ° the second sentence of the second paragraph of article L. 2531-13 III is deleted;
5 ° the VII of article L. 2531-14 reads as follows: "(VII). ― The population to take into account for the purposes of this article is that resulting from the conditions laid down in article l. 2334-2. » ;
6 ° to the I of article L. 2573-52, the words: ", the first two paragraphs of article ' shall be replaced by the word: «and»;
7 ° article l. 3334-2 reads as follows: «art.» L. 3334-2. -The population to take into account for the purposes of this section is that which results from the Census of population. This population is the Municipal Department, plus a resident by secondary residence. » ;
8 ° to 3 ° of article l. 3334-6-1, in the first sentence of 4 ° of the same article and the first sentence of the 2 ° of article l. 3334-16-2, the words III: ' in the first subparagraph of ' shall be replaced by the word: «to»
9 ° to articles l. 3563-5 and l. 6473-4, the words: "of the first and second subparagraphs' shall be deleted;
10 ° to the first sentence of the second paragraph of articles l. 6264-3 and l. 6364-3, the words: "in the first two paragraphs of" shall be replaced by the word: «to»
11 ° after article l. 4332-4, inserted an article l. 4332-4-1 worded as follows: «art.» L. 4332-4-1. -The population to take into account for the purposes of this section is that which results from the Census of population. This population is the municipal population of the region. » ;
12 ° the VII of article L. 5211-30 reads as follows: "(VII). ― The population to take into account for the purposes of this subsection is that resulting from the conditions laid down in article l. 2334-2. ' Article 106 more on this article...

In the first paragraph of article l. 5842-8 of the general code of territorial communities, after the word: 'perceive', shall be inserted the words: ", effective from 1 January following the date of their creation.


Article 107 more on this article...

I. ― article 1382 of the general tax code is amended as follows: 1 ° 6 ° a is supplemented by a paragraph worded as follows: "a photovoltaic electricity production activity to support a building referred to in the first subparagraph is not such as to call in question the exemption;"
2 ° is added a 12 ° as follows: «12 ° capital intended for the production of photovoltaic electricity. ''
II. — in the second paragraph of 1 ° of article 1469 of the same code, after the reference: '11 °', shall be inserted the words: 'and 12 °.


Article 108 more on this article...

I. — the ninth paragraph of article 1394 of the general tax code is supplemented by the words: ", or forest and lands referred to in article L. 121 - 2 of the forest code.
II. — section 1400 of the same code is supplemented by a V worded as follows: "V. — the national Office of forests is the person liable to pay land tax relating to the forest and lands referred to in article L. 121 - 2 of the forestry code. ''


Article 109 more on this article...

Article 1458 of the general tax code is amended as follows: 1 ° after the first paragraph, there shall be inserted a 0 1 ° as follows: ' 0 1 ° periodic leaves publishers and corporations, which they hold majority capital, to which they entrust execution of bundling and distribution operations;
2 ° to 1 °, the words: ' the publishers of periodic leaves and "are deleted.



Article 110 more on this article...

I. ― after article 1518 to bis of the general tax code, inserted a section 1518 ter A worded as follows: «art.» 1518 a. ter-I. ― Local authorities and institutions public inter-municipal cooperation with own taxation can, by a concurring decision taken under the conditions laid down in article 1639 A bis I, establish a 30% reduction applied to the rental value of premises housing located in collective buildings from the transformation of premises assessed pursuant to sections 1498 to 1500 and in municipalities in the territory which are located one or more neighbourhoods classified in sensitive urban areas defined in the (3) of article 42 of law No. 95-115 of 4 February 1995 guidance for the planning and development of the territory.
'II. — the municipal Council of the municipality on the territory of which these goods are located shall inform, before October 1, 2009, the list of addresses in goods which could be relevant for the establishment of the charges in respect of the year 2010' For the following years, it communicates changes to this list before 1 October of the year preceding the taxation year.
"To benefit from the deduction provided for in the I, the door owner to the knowledge of the administration, under the conditions laid down in article 1406, the change of its assets and elements justifying that the conditions laid down in the I are met. When the change occurred prior to January 1, 2009, the owner shall provide prior to November 1st, 2009 the elements justifying the conditions laid down in the same I exist.»
II. — at the end of the second paragraph of article 1409 of the same code, the reference: "1518" is replaced by the reference: "1518 A ter.
III. — This section is applicable as of taxation set out in the title of 2010. It also applies, by way of relief, charges set out in the title of 2009 if local authorities and public establishments of inter-communal cooperation were deliberated and communicated the list mentioned in II of article 1518 A ter of the general tax code before February 1, 2009. These rebates are the responsibility of local authorities and their public institutions of inter-communal cooperation to own taxation. They attribute the allocations referred to in article l. 2332-2 of the general code of territorial communities.


Section 111 more on this article...

Article L. 278 of the book of tax procedures is thus restored: 'Art.L. 278 - if challenged by a third party with the tribunal administrative building permit or the Non-opposition to the prior declaration, payment of charges related to this authorization is deferred, at the express request of the beneficiary, to the pronouncement of a court decision became final. In support of its application, the recipient of this authorization must be from the accounting officer the guarantees provided for in article L. 277. The prescription of the action for recovery is suspended until the final decision. ' Article 112 learn more on this article...

The fourth and penultimate paragraphs of article L. 112 - 2 of the code of urbanism are replaced by a paragraph worded as follows: «the commune or the competent public inter-municipal cooperation establishment may decide, by deliberation, that the obligation resulting from the first two paragraphs of this article shall not apply either to all the buildings or parts of buildings affected housing, or the only buildings or parts of buildings earmarked for housing referred to in of article 278 sexies of the general tax code for. a limited period which may not exceed three years. "Article 113 more on this article...

No later than October 1, 2009, the Government presents to the Parliament a report on the local tax of equipment and urban planning taxes, specifying the State of the recovery thereof, the observed difficulties and the avenues of possible reform.



H. ― measures various Article 114 in more on this article...

I. — the first sentence of the sixth paragraph of article 39 d of the general code of taxes is as follows: "for buildings mentioned in the first paragraph, the benefit of exceptional depreciation is subject to compliance with article 15 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation). '.
II. — the VI of article 44 septies of the code reads as follows: 'VI '. ― 1. When enterprises to take over a company in difficulty mentioned in the I are situated in areas of regional aid, the benefit of the exemption in the I is subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).
"2. when enterprises to take over a company in difficulty mentioned in the I are not located in an area of regional aid but meet the definition of small and medium-sized enterprises which is contained in annex I to Regulation (EC) No. 800 / 2008 of the Commission on August 6, 2008 supra, the benefit of the exemption provided for in the I is subject to compliance with article 15 of the regulations."
«3 when enterprises to take over a company in difficulty mentioned in the I are not located in an area of regional aid and do not meet the definition of small and medium-sized enterprises which is contained in annex I to Regulation (EC) No. 800 / 2008 of the Commission on August 6, 2008 supra, the benefit of the exemption provided for in the I is subject to compliance with the Regulation (EC) No. 1998 / 2006 of 15 December 2006. on the application of articles 87 and 88 of the Treaty to de minimis aid. "III. — the second sentence of the eighth paragraph II of article 44 k of the code reads as follows:" However, on option of firms carrying out the operations listed in the I in an area of regional aid, the benefit of the exemption shall be subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (). General block exemption regulation by category). "IV. ― the e, 2 ° of the I of article 199 l-0 A of the code reads as follows: ' e) society should be a small and medium enterprise that meets the definition of small and medium-sized enterprises which is contained in annex I to Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation). '. » V. ― the e of the I of article 199 l-0 B of the code reads as follows: ' e) the recovery Corporation must be a small and medium enterprises within the meaning of annex I to Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation); ».
VI. ― article 223 undecies of the code is amended as follows: 1 ° to the I, the reference: ", 44 septies" is removed and the references: ", 44 undecies or 44 k ' shall be replaced by the word and the reference:"or 44 undecies. "
2 ° the II reads as follows: "(II). ― The exemption referred to in article 223 h is subject to the respect of the Community regulations that applied for exemption which the company benefits on the basis of article 44 septies. » ;
3 ° the III reads as follows: "(III). ― The exemption referred to in article 223 h is subject to the respect of the Community regulations that applied for exemption which the company benefits on the basis of article 44 k. "VII. article 4 ― 238 bis of the code is amended as follows: 1 ° to the first paragraph, the words: ' c of article 2 of Regulation (EC) No 70 / 2001 of the Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to state aid to small and medium-sized enterprises" are replaced by the words : ' 1 article 12 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).
2 ° 3 ° reads as follows: «3 ° aid granted fall within the scope of article 15 of Regulation (EC) No. 800 / 2008 Commission on August 6, 2008, supra;
VIII. — the first two sentences of the third paragraph of article 239 sexies of the same code are as follows:

"For buildings nine located in rural revitalization areas or in areas of urban revitalization, the benefit of the exemption for reinstatement is subject to compliance with article 15 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation). '. For new buildings located in areas of regional aid, the benefit of the exemption for reinstatement is subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 supra. "IX. ― the V of article 244 c E of the code reads as follows:" V. ― the benefit of the tax I mentioned in credit is subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation). '. "X. ― the first paragraph of article 244 c II P of the code reads as follows:" companies listed in the I are small and medium-sized enterprises within the meaning of annex I to Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation). '. "XI. — to the a in I of article 790 A bis of the same code, the words:" meets the definition of small and medium-sized enterprises listed in annex I to Regulation (EC) No 70 / 2001 of the Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to state aid to small and medium-sized enterprises. ", as amended by Regulation (EC) No. 364 / 2004 February 25, 2004" are replaced by the words: "that meets the definition of small and medium-sized enterprises which is contained in annex I to Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).
XII. — in the first subparagraph from 1 of the I of articles 885 I bis of the code, the words: "a company meets the definition of small and medium-sized enterprises listed in annex I to Regulation (EC) No 70 / 2001 of the Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to aid the State in favour of small and medium-sized enterprises. «, as amended by Regulation (EC) No. 364 / 2004 February 25, 2004 "are replaced by the words: ' a small and medium enterprise within the meaning of annex I to Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).
XIII. — the a of 1 I of article 885-0 V bis of the code reads as follows: ' a) being a small and medium enterprises within the meaning of annex I to Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation);
XIV. ― the IV of section 1383 of the code reads as follows: 'IV '. ― The exemption is subject to the provisions of the Community regulations that applied for exemption which the undertaking enjoys on the basis, as appropriate, of article 44 sexies or article 44 septies. » XV. — the second sentence of the seventh paragraph of article 1383 H of the code reads as follows: "However, on option of business owners of a building in an area of regional aid, the benefit of the exemption is subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation). '. » XVI. ― the IIIA of article 1464 B of the code reads as follows: "IIIA. ― The exemption is subject to the respect of the Community regulations that applied for exemption which the undertaking enjoys on the basis, as appropriate, of article 44 sexies or article 44 septies. "XVII. — to the 1 ° of II of article 1464 I of the code, the words:" meet the definition of small and medium-sized enterprises listed in annex I to Regulation (EC) No 70 / 2001 of the Commission of 12 January 2001 on the application of articles 87 and 88 of the EC Treaty to aid the State in favour of small and medium-sized enterprises. «, as amended by Regulation (EC) No. 364 / 2004 February 25, 2004 "are replaced by the words:" be a small and medium enterprises within the meaning of annex I to Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).
XVIII. — the twelfth paragraph of article 1465 of the code reads as follows: "the benefit of the exemption shall be subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation). '.
XIX. — the second sentence of the first subparagraph of article 1465 of the same code IV reads as follows: "However, on option companies that carry out between 1 January 2009 and 31 December 2013 to the operations listed in the I in the areas of regional aid, the benefit of the exemptions is subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the market. common in application of articles 87 and 88 of the Treaty (general block exemption regulation). » XX. ― the first paragraph of article 1465 (b) of the code reads as follows: ' article 1465 apply also to transactions from January 1, 2009 and ending December 31, 2013 in the areas of aid for investment by small and medium-sized enterprises and within the limits laid down in article 15 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and. 88 of the Treaty (general block exemption regulation). "XXI. — section 1466 of the same code is amended as follows: 1 ° the fifth paragraph of the IB and the first paragraph of the I c are complemented by a sentence as follows:" the benefit of this reduction is subject to compliance with the Regulation (EC) No. 1998 / 2006 of 15 December 2006 on the application of articles 87 and 88 of the Treaty to de minimis. aid. » ;
2 ° the second sentence of the eighth paragraph of the d A I reads as follows: "However, on option of enterprises which carry out the operations referred to in the first paragraph in the areas of regional aid, the benefit of the exemptions is subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation by). category). » XXII. — the fifth paragraph I of article 1466 C of the code reads as follows: "for creations of establishment and the bases made increases effective January 1, 2007, the benefit of the exemption shall be subject to compliance with article 13 of Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty (general block exemption regulation).» » XXIII. — This section applies to the advantages granted from January 1, 2009.



II. — other measures Article 115 in more on this article...

I. ― article 136 of the finance law for 2002 (No. 2001) - 1275 of 28 December 2001 reads as follows: «art.» 136.-I. ― it is created a Council for Standardization of public accounts to issue a notice on the rules for accounting of the State and, without prejudice to the powers of the authority referred to in a of 1 ° of article 152 of law No. 2008-776 of August 4, 2008, to modernize the economy, other public entities and private individuals financed mainly by public resources and including mandatory deductions. This advisory body is placed with the Minister in charge of the budget. Its president is appointed by the Minister responsible for the budget.
"II. — public accounts standardization Council is consulted on any draft standard of accounting applicable to the persons mentioned in the I. These accounting standards are not subject to the opinion of the Committee provided for in article l. 1211-4-2 of the general code of territorial communities.
"III. — the Council of public accounts standardization may propose all measures relating to the presentation and the exploitation of public accounts to portray sincere and faithful of the asset and financial situation of public bodies, to facilitate the analysis of the costs of the public policies and ensure the consistency of the accounting rules for public administrations and national accounting rules , in the respect of the specificities of the latter.

"IV. — the Council of standardization of the public accounts can be consulted on any other matter interesting accounts of legal persons of public law, in particular on the draft standards developed by international organizations.
"V. ― the opinion of Council of public accounts are public.
"VI. — the Council of public accounts standardization develops an annual business report filed with the committees responsible for the finances of the two assemblies."
II. — until the installation of the Council of standardization of the public accounts, the public accounting standards Committee members shall remain in office.


Section 116 more on this article...

I. ― the general code of local territorialesest as amended: 1 ° the sixth paragraph of article L. 1424-35 is deleted;
2 ° the articles l. 2334-7-3 and l. 3334-7-2 are repealed;
3 ° to articles l. 6264-3 and l. 6364-3, references: «articles l. 3334-7-1 and l. 3334-7-2» are replaced by the reference: "of article l. 3334-7-1.
II. ―. III of section 122 of Act No. 2002-276 of 27 February 2002 concerning local democracy is repealed.


Article 117 more on this article...

The first paragraph III of article 85 of law No. 2007 - 1824 of 25 December 2007 amending finance for 2007 is as follows: "the grant of the State guarantee provided for in the I and II is subject to respect of the conditions of eligibility of tenants of the concerned housing. '' Subject to compliance with the other conditions of eligibility, the State guarantee is granted in all cases where the amount of the rent is less than 50% of the resources of the tenant. ' Article 118 more on this article...

I. ― the State guarantee is granted to the OSEO guarantee, SA company, for the balance of a guarantee fund managed by this company and intended to facilitate the granting of student loans.
This Fund is designed to finance calls collateral from financial institutions that grant loans for students guaranteed by the OSEO guarantee company, SA, in the event of failure of the recipients of these loans. Eligible loans to the guarantee fund may not exceed a ceiling, fixed by student. The guarantee pertains only to 70% more than the principal amount of the loan. It is granted at a premium varying depending on the duration of the loan. The Fund is abounded by these bonuses as well as allocations from the appropriation of higher education.
The maximum amount of each annual instalment of commitments made by the OSEO guarantee company, SA, in respect of these loans, is fixed by the State.
II. — the funds I mentioned in operating conditions and those governing the guaranteed loans are subject to an agreement between the State and the OSEO guarantee, SA company.


Article 119 more on this article...

I. ― in accordance with the provisions of Act No. 2008-518 on June 3, 2008 on space operations, the State is authorized to ensure compensation for damage caused to third parties as part of a space operations authorized under the Act mentioned and conducted from a European economic area territory. This guarantee is applicable unless wilful misconduct or serious breach of the requirements of the authorization, beyond a ceiling in this same permission. This ceiling will be between EUR 50 million and EUR 70 million.
II. — the I is applicable in New Caledonia, French Polynesia, Islands Wallis and Futuna and in southern and Antarctic Territories.


Article 120 more on this article...

I. ― the are deposited by savers on books whose deposits are centralized in whole or in part in the savings funds referred to in article L. 221 - 7 of the monetary and financial code pursuant to chapter I, count of title II of book II of the code and the interest on these amounts are guaranteed by the State.
When its guarantee is called in accordance with the first subparagraph, the State is subrogated in the rights of the institution with respect to the savings in the amount of the sums paid by him in respect of warranty and within the limits of deposits centralized by the institution in the savings fund. For the amount not centralized in the savings funds, the State may obtain a refund by the deposit guarantee fund under the conditions laid down in articles L. 312 - 4 et seq. of the monetary and financial code. The deposit guarantee fund becomes a creditor of the institution in the amount of the reimbursement to the State.
Also receive the State guarantee claims held on savings funds by institutions distributing the booklets mentioned in the first paragraph.
II. ― article L. 221 - 7 code monetary and financial, as amended by Act No. 2008 - 776 of August 4, 2008, modernization of the economy, is supplemented by a V worded as follows: V. ― the State guarantee which benefit the are deposited by savers on books whose deposits are centralized in whole or in part in the savings funds so that that enjoyed claims held on the savings by institutions distributing these booklets are governed by article 120 of the Amendment No. 2008-1443 of December 30, 2008 finance law for 2008.
III. ― are repealed 1 °, 2 ° and 8 ° of the I of article 80 of the amending finance law for 2003 (No. 2003) - 1312 of 30 December 2003, section 83 of the Act, 1983 (No. 82) finance - 1126 December 29, 1982, as well as article L. 221-17-1 of the monetary and financial code.
IV. — This section is applicable in New Caledonia, French Polynesia and the Islands Wallis and Futuna.
V. ― This article is applicable as of January 1, 2009.


Article 121 more on this article...

I. ― to section L. 432 - 1 of the code des assurances, the words: 'national Council of credit' shall be replaced by the words: "Advisory Committee of legislation and financial regulations" and after the words: "insurance of credit to export or import", are added the words: "as well as the support of the strategic interests of the French economy abroad.
II. — the has of 1 ° of article L. 432 - 2 of the code reads as follows: 'a) for its insurance operations of commercial, political, monetary, catastrophic risks and risks so-called extraordinary, relating to operations likely to contribute to the development of foreign trade of France or strategic interest for the French economy abroad;'.
III. — the 1 ° of article L. 432 - 2 of the same code is supplemented by a d as follows: "d) under conditions established by Decree, for investment to achieve or already made by French companies in countries where these investments are of interest for the development of the French economy and have been approved by the country concerned." The order determines the terms and conditions of this warranty. In the case of foreign countries that are not linked to the french Treasury by an account of operations, this warranty may be subject to the prior conclusion of an agreement on the protection of investments. In case of implementation of the guarantee, the State may collect the amount corresponding to the said warranty on aid credits to be paid to the country concerned. "IV. ― article 26 of the amending finance law for 1971 (No. 71) - 1025 December 24, 1971 is hereby repealed.
V. ― the word: 'aliens', the end of the 8 ° of the I of article 41 of the amending finance law for 1997 (No. 97) - 1239 of 29 December 1997 is removed.


Article 122 more on this article...

II and III of article 22 of Act No. 2007-1787 of 20 December 2007 on the simplification of the law are hereby repealed.


Article 123 learn more on this article...

IV of section 6 of Act No. 2008 - October 16, 2008By 1061 finance amendment to the financing of the economy is complemented by five well written paragraphs: "the Minister responsible for the economy is authorized to grant, for remuneration, the State guarantee on the commitments made by the company Dexia relating to assets listed on the balance sheet of the society of American law FSA Asset Management LLC insofar as these assets were registered in the balance sheet of this. company at September 30, 2008 and that it perceives any kind products that are attached to these assets.
"Within this framework, the Minister responsible for the economy will conclude with Dexia a convention specifying the conditions under which the guarantee can be called and organizing the processing conditions in constituent stocks of regulatory own funds, Dexia amounts called under the terms of this warranty.
"This warranty may cover only a maximum fraction of 36, 5 / 97emes of each of the appeals of funds within the limit of a decreasing global ceiling corresponding to each call in warranty, the nominal residual value of the assets referred to in the second paragraph at the end of the previous fiscal year." This warranty is limited to 6, 39 billion U.S. dollars for 36, 5 / 97emes of the nominal residual value of assets at September 30, 2008.
"This warranty can only be called subject to the joint appeal in guarantee of the Kingdom of Belgium.

"This warranty ceases to have effect if the company Dexia loses control, direct or indirect, of the FSA Asset Management LLC company or as the nominal value of the residual assets referred to in the second subparagraph becomes less than 4, US $ 5 billion, decreased amounts eventually called in guarantee in respect of the liabilities referred to in the second subparagraph."


Article 124 read more on this article...

[Provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2008-574 DC on December 29, 2008.]


Article 125 more on this article...

The State guarantee is granted for payment to the Central Fund for reinsurance for reinsurance operations, speaking before December 31, 2009, risk of credit on small and medium-sized enterprises and midsize businesses in France.
The Central reinsurance Fund is financially exposed to for these operations that for as much as the credit insurer, co-signatory of the reinsurance treaty, maintains exposure to risk on the undertakings concerned.
A decree specifies the conditions for the exercise of this guarantee, including share minimum risk that the co-signer credit insurer of the reinsurance treaty retains his dependants.


Section 126 more on this article...

The State guarantee is granted to the French Development Agency in respect of loans made by this institution to the Fund for clean technologies administered by the International Bank for reconstruction and development. This warranty covers the capital and the interest on these loans within the limit of EUR 203 million in principal and is exercised where is found the non-payment of amounts due by the Fund to the agreed deadlines.


Article 127 read more on this article...

Article 64 of the amending finance law for 1991 (No. 91) - 1323 of 30 December 1991 is amended as follows: 1 ° to the I, the amount: "EUR 14 600 million" is replaced by: "EUR 16 700 million."
2 ° to II, the amount: "EUR 1 250 million" is replaced by: "EUR 1 850 million.


Article 128 more on this article...

Article 71 of the Finance Act amendment for 2003 (No. 2003 - 1312 of 30 December 2003) is amended as follows: 1 ° to 3 ° of the IV of the A, 4 ° of the IV B, IV C 2 and 3 ° of the IV of the D, the words: ' of products from the Member States of the Community European or other States parties to the European economic area agreement and the imports of goods which are put into free circulation in one of. These States' shall be replaced by the words: "from a Member State of the Community European, of another State party to the agreement on the EEA European or Turkey and imports that are put in free practice in one of these States."
2 ° in the sixth paragraph of III of F, the words: 'or of a State party to the European economic area agreement and imports which are released for free circulation in one of these States' shall be replaced by the words: ", of another State party to the agreement on the European economic area or of Turkey and imports which are released for free circulation in one of these States."


Section 129 more on this article...

I. ― in the heading of sub-section 4 of section 6 of chapter III of title III of Book III of the second part of the general code of territorial communities, the words: 'Progressive levy' shall be replaced by the word: 'levies '.
― After article L. 2333-55 of the same code, it is inserted an article l. 2333-55-1 worded as follows: 'Art.L. 2333 55-1.-samples operated by the State, municipalities, inter-municipal cooperation public institutions and social organizations on the games operated by casinos are taken from the gross proceeds of the games.
"The gross product of the games is:"1 ° for the games of counterpart operated in non-electronic form, by the difference between the amount accumulated the initial advance and any further advances and the amount of cash found at the end; "
«2 ° for matching games operated in electronic form, by the difference between the amount of the counted relating to each game, and on the other hand, the amount accumulated eventually made advances and representative tickets of credits issued by each post game players.» In the case of a device equipped with a computer system allowing the dematerialisation of the scriptural payment, the gross product of the Games consists of the difference between, on the one hand, the amount of purchases of credits and the counted possible and, on the other hand, winnings paid out by each post game;
«3 ° for games of circle operated electronically or not, the amount full of the prize pool, corresponding to the retention withheld all circle games by casino. For each set of circle, the withholding by the casino is fixed by regulation. It may not exceed 5% of a formed base, depending on the type of game by players, their earnings updates, or them are engaged by them to participate in the game;
«4 ° for the games practised with devices as defined in article 2 of Act No. 83-628 of 12 July 1983 on games of chance, which provide a gain in cash, so-called "slot machines", by the product of a factor of 85% applied to the amount of the counted to the device, minus the advances made, tickets issued by the machine. paid by the Special Fund earnings and the amount of the winnings unclaimed;
«5 ° of devices connected between them, in the context of a progressive jackpot set in place between several institutions, the gross product of the Games consists of the product of a factor of 85% applied to the amount of the counted referred to the 4th also diminished: ") in the casino where the progressive jackpot has been won, the initial amount of the progressive jackpot and the amount of increments made by each device;
'(b) in other casinos, the only amount of increments made by each device.
"However, casino withdrawing system jackpot progressive multi-site until the winning combination is exit deducted from his gross product of the games, the end of its withdrawal, the amount of increments recorded during the period in which he participated in the jackpot progressive multi-site.
"Gross product of the casino games is also reduced, where appropriate, the amount of the resulting increments of the judgment of a jackpot progressive multi-site paid to orphans and not reallocated to a new jackpot progressive multi-site at the end of the year. ''
"Where the difference referred to in 1 ° and 2 ° is negative, the loss comes deducted from the profits of the following days."


Article 130 read more on this article...

The penultimate line of table IV of article L. 213-10-2 of the code of the environment after the words: 'heat rejected at sea', shall be inserted the words: ", except in winter.


Article 131 more on this article...

I. ― the IV of article L. 213-10-3 of the code of the environment is supplemented by a paragraph worded as follows: "the recovery of the charge from the taxable person is realized as in fees levied by the drinking water service."
II. — the fifth paragraph of article L. 213-10-6 of the code is amended as follows: 1 ° the first sentence is supplemented by the words: "at the same time as this' and the second sentence is deleted;
2 ° a sentence worded as follows is added: "the recovery of the charge from the taxable person is realized as in levy collected by the sanitation Department."
III. ― article L. 213 - 11 of the code is amended as follows: 1 ° the first paragraph reads as follows: "persons who may be subject to fees mentioned in articles L. 213-10-2, L. 213-10-5, L. 213-10-8, L. 213-10-9, l. 213-10-10 and l. 213-10-11 and people who charge or collect fees mentioned in articles L. 213-10-3 and L. 213-10-6 and l. 213-10-12 State water agency the necessary elements for the calculation of fees mentioned in article L. 213 - 10 before 1 April. of the year following that in respect of which royalties are due. These people are taxpayers referred to in articles L. 213-11-1 to l. 213-11-13. » ;
2 ° are added two paragraphs thus written: "If, for a year, the royalties referred to in articles L. 213-10-3 and L. 213-10-6 have been invoiced by the operator of water or sanitation service billing, and the declaration made in respect of that year in accordance with the first paragraph of this article establishes that the constituent elements of pollution releases are equal to or above the thresholds set out in the table of IV of article L. 213-10-2, the sums already paid to the operator are deducted from the amounts of the fees to be collected in application of articles L. 213-10-2 and L. 213-10-5.

"If, for a year of activity, a person is not subject to the fees referred to in articles L. 213-10-3 and L. 213-10-6, the last return filed pursuant to the first subparagraph of this article reporting releases of elements of pollution equal to or greater than the thresholds referred to in IV of article L. 213-10-2, and if the completed declaration to the title of this year reported releases of elements of pollution these same thresholds below. the Agency is assessed the amount of remaining fees due in respect of this year of activity in application of articles L. 213-10-3 and L. 213-10-6 after deduction of the amounts already paid in application of article l. 213-11-12. "IV. — in the first subparagraph of article L. 213-11-1 of the code, the word: «interested parties» shall be replaced by the word:"taxpayers ".
V. ― in the third paragraph of article l. 213-11-10 of the code, the word: «liable» is replaced by: "taxpayer".
VI. — in article l. 213-11-11 of the code, the words: "representing creditors" are replaced by the words: "judicial agent" and after the word: 'procedure', shall be inserted the words: "backup or.


Article 132 more on this article...

I. ― in the sixth paragraph of the VI of article L. 213-10-9 of the code of the environment, the amount: "€0.6" is replaced by the amount: "€1.8.
II. — the I shall apply from 1 January 2009.


Article 133 read more on this article...

The table of V of article 43 of the finance law for 2000 (No. 99) - December 30, 1999 1172 reads as follows: CATEGORIES are flat-rate waste (EUR millions) COEFFICIENT multiplier research accompanying dissemination technology nuclear reactors for energy production other than those devoted primarily to research (per).
0, 28 [0, 5 — 6, 5] [0, 6 ― 2] [0, 6 ― 1] nuclear reactors for energy production devoted primarily to research.
0, 25 [0, 5 — 6, 5] [0, 6 ― 2] [0, 6 ― 1] other nuclear reactors.
0, 25 [0, 5 — 6, 5] [0, 6 ― 2] [0, 6 ― 1] spent nuclear fuel processing plants.
0, 28 [0, 5 — 6, 5] [0, 6 ― 2] [0, 6 ― 1] article 134 more on this article...

2 ° of article 30-2 of Act No. 2004-803 of 9 August 2004 on public service electricity and gas and electric and gas companies, the amount: 1, €3 is replaced by the amount: €3.


Section 135 more on this article...

I. — the first sentence of article 50-1 of modernization and the development of the public service of electricity Act, no. 2000-108 dated February 10, 2000, the words: "related to the variation in the price of fuels used for the production of electricity from cogeneration in contracts concluded in accordance with article 10" are replaced by the words: 'in contracts pursuant to article 10. related to the variation in prices of fuels used for the production of electricity from cogeneration, either taking account of domestic natural gas consumption tax referred to in article 266 d of the customs code in the calculation of the purchase price of electricity produced by cogeneration.
II. — the I comes into force as of January 1, 2006.


Article 136 more on this article...

The first sentence of paragraph 9 of article 1609 IV du code Général des Impôts, the word 110w: "avian" is replaced by: 'animal '.


Article 137 more on this article...

I. ― the temporary allowance granted to retired staff members under the code of civil and military pensions pension raises the principal amount of the pension of a percentage set by Decree according to the community in which they reside.
The temporary allowance is granted to pensioners who warrant an actual residence in the following communities: Réunion, Mayotte, Saint Pierre and Miquelon, New Caledonia, Wallis and Futuna and French Polynesia.
II. ― has effective January 1, 2009, the allocation of new temporary allowances is reserved for pensioners entitled filling, on the effective date of their pension in addition to the effectiveness of the residence, the following conditions: 1 ° a) justify fifteen employed in one or more communities listed in the I from a summary of the services provided by the pensioners and communicated by their departments of origin;
(b) or fill, with regard to the community in which the person concerned justifies his actual residence, the eligibility criteria for the granting of leave subsidies to their principal recipient;
2 ° a) either justify an insurance period validated at the title or pension schemes of mandatory equal basis among quarters necessary to obtain the maximum percentage of the pension civil or military pension referred to in article 13 of the code of civil and military retirement pensions;
(b) or benefit from a pension whose amount has not been the subject of the application of the reduction coefficient provided for in article 14 of the code.
In addition, these new beneficiaries must have been struck out frames for less than five years.
Pensioners whose date of effectivity of the residence postdates October 13, 2008 are eligible for the payment of the temporary compensation in respect of this II.
Temporary retirement allowance is more attributed to new beneficiaries as of January 1, 2028.
III. — the amount of the temporary allowances paid from 1 January 2009 is equal to the amount determined at the date of first payment of compensation and may not exceed an annual amount set by Decree according to the community of residence. This ceiling decreases under conditions laid down by Decree. It becomes void as of January 1, 2028.
When the temporary compensation is awarded during the year, the ceilings set by the decree referred to in the previous paragraph are calculated in proportion to the actual duration of the assignment of temporary on the year.
Temporary allowances granted to pensioners to the title of the 1 ° of the II has give entitlement to reversion to the benefit of the spouse surviving subject compliance, by the latter of the condition of effectiveness of attached to the I residence.
Temporary allowances granted to pensioners to the title of the 1 ° of the II b give entitlement to reversion to the benefit of the surviving spouse subject to respect by the latter of the condition of effectiveness of residence in the territory of the community in respect of which the temporary allowance has been granted.
IV. — the amount of temporary allowances granted prior to 1 January 2009 is capped at the value for payment at December 31, 2008 and may not exceed an annual amount set by Decree according to the community of residence. The share of temporary allowances exceeding the ceiling is capped gradually each year, reaching the annual amount relating to the year 2018.
Temporary allowances granted to pensioners to the title of this IV give entitlement to reversion to the benefit of the survivor subject to the compliance, by the latter of the condition of effectiveness of residence attached to I. V. — temporary allowance granted prior to 1 January 2009 to pensioners under the code of military disability pensions and war victims that justify an actual residence in the communities listed in the I is equal to the percentage of the principal amount of pension set by decree under the I.
The amount of this allowance is equal to the amount determined at the date of first payment for awards effective January 1, 2009. It is equal to the amount payable at 31 December 2008 for benefits granted prior to January 1, 2009.
The temporary allowance is more attributed to new beneficiaries as of January 1, 2028.
VI. — the services of the General Directorate of public finance control the allocation of temporary allowances. As such, applicants and beneficiaries, State administrations, local authorities as well as phone operators fixed and mobile telephony are required to communicate information, justification or clarification to the verification of the conditions for granting and the effectiveness of the residence.
The temporary allowance ceases to be paid once the person contractor ceases to fulfil the effectivity of the residence conditions specified by Decree.
For voluntary breach of the rules for the allocation of temporary allowances, their payment ceases and concerned definitively lose entitlement to the allowance referred.
VII. — temporary allowance is subject, cumulation, the same rules that the pensions to which it relates.
VIII. — the Government shall file, within a period of one year, a report presenting the perspectives of establishment or extension of device of supplementary pension for employees serving overseas.


Section 138 more on this article...

After 12 ° of I of article 128 of the law No. 2005 - 1720 of 30 December 2005 amending finance for 2005, it is inserted a 14 ° as follows: "14 ° public policy to fight against drugs and drug addiction."


Article 139 read more on this article...

In III of article 88 of the law No. 2007-1824 of December 25, 2007, amending finance for 2007 date: 'January 1, 2009' is replaced by the date: "April 1, 2009.


Article 140 more on this article...


I. ― in the second paragraph of article 1618 septies of the general code of taxes, after the word: 'European', shall be inserted the words: "or to the departments of Corsica".
II. — the I comes into force as of January 1, 2009.


Article 141 more on this article...

The first sentence of the I of article 108 of law No. 2004 - 1484 of 30 December 2004 of finance for 2005 is amended: 1 ° the words: 'quarter' shall be replaced by the word and the percentage: "of 30% ';
2 ° the words: 'and investment' are deleted.


Article 142 more on this article...

Article 14 of Act No. 2006-888 of 19 July 2006 on a final settlement of the 2005 budget is complemented by a sentence as follows: "the same information for the French development agency there are presented."


Article 143 more on this article...

Article 36 of Act No. 2006 - 1666, December 21, 2006, finances for 2007 is amended as follows: 1 ° A the first sentence of the first paragraph of the III, the words: ' the hotel des Monnaies sis at 11, quai de Conti,' shall be replaced by the words: "of the property."
2 ° to the first sentence of the last paragraph of the III, after the words: 'The hotel of the currencies', shall be inserted the words: ", cadastral sections 06-01-AB - N ° 49 and 06-01-AB - N ° 52 '.


Article 144 more on this article...

[Provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2008-574 DC on December 29, 2008.]


Article 145 more on this article...

It is established in 2008, for the benefit of the public industrial and commercial OSEO, a contribution of 50 million euros to the burden of the national Institute of industrial property for the funding of the financial effort in favour of small and medium-sized enterprises.
The payment of the contribution is at once, before the end of the year 2008.


Article 146 more on this article...

Article L. 251 - 17 of the rural code is amended as follows: 1 ° after the sixth preambular paragraph, inserted a paragraph as follows: extra fee, additional charges may be levied in respect of specific constraints inherent in the controls of the plants or plant products. ;
2 ° the seventh to ninth paragraphs are as follows: the amount of the fee and additional charges are fixed by order pursuant to bis rates determined by Annex VIII to directive 2000/29/EC of the Council of 8 May 2000, supra.
The fee and additional fees are due by the importer. They are however severally due by its representative when acting under a mandate of representation indirect, as defined by article 11 of the Community customs code.
The sums are wound up and collected according to the rules, guarantees and privileges applicable concerning customs duties.


Article 147 read more on this article...

[Provisions declared non-conforming to the Constitution by the Council decision of constitutional No. 2008-574 DC on December 29, 2008.]


Article 148 read more on this article...

I. ― the first subparagraph II of C of article 71 of the amending finance law for 2003 (No. 2003) - 1312 of 30 December 2003 is complemented by a sentence as follows: "second-hand goods are not subject to the tax."
II. — the I comes into force as of January 1, 2009.


Article 149 read more on this article...

The convention referred to in article 301-5-1 of the code construction and completed housing for a period of three years pursuant to the XIII, article 61 of Act No. 2004-809 of 13 August 2004 on local responsibilities and freedoms is, at the request of the public establishment of inter-municipal cooperation extended by one year by endorsement.



States legislative schedules State A (Art. 15 of the law) ways and means for 2008 revised i. ― GENERAL BUDGET (in thousands of euros) line number title of the RECIPE review assessments for 2009 1.
Tax revenues 11. Income tax 300 000 1101 tax income ― ― 300 000 13. Tax on corporations and social contribution on profits of corporations 1 000 000 1301 tax on companies — 1 000 000 15 ―. Domestic tax on petroleum products 305 807 1501 domestic tax on petroleum products ― ― 305 807 17. Registration, stamp, other contributions and indirect taxes 300 000 1706 Mutations for free by 300 000 2 death. Non-tax revenues 23. Taxes, charges and similar income 5 000 2312 ― product lump the 5 000 28 ― traffic police fines. Various ― 550 000 2812 retransfers of the Compagnie française d'Assurance pour le commerce extérieur 550 000 3 ―. Levies on the revenues of the State 31. Levies on the revenues of the State for the benefit of local and regional authorities — 509 256 3101 levy on the revenues of the State in respect of the overall staffing of operation ― 506 138 3102 levy on the revenues of the State of the product of lump sum fines by the police traffic and radar ― 4 878 3104 staffing of compensation for the loss of bases of business tax and fee of mining municipalities and their groupings 388 3105 levy ― on the revenue of the State in respect of the allocation of compensation of the professional fee 505 3106 levy on the revenues of the State for the benefit of the compensation fund for the the value added tax ― 57 3107 levy on the revenues of the State in respect of compensation exemptions relating to local taxation 180 3109 levy on the revenues of the State for the benefit of the collectivity of Corsica and the departments of Corsica 342 3112 staffing ― departmental equipment 1 596 3113 regional school equipment 88 3114 ― staffing colleges Compensation exemption in respect of the reduction of the portion of revenues taken into account in the basics of business tax for holders of non-commercial profits 569 3115 Compensation exemption from land tax on agricultural non (non la Corse) 215 4 ―. Competition Fund Evaluation of the contest Fund summary of revenue in the budget (in EUR ' 000) general line number title of the RECIPE review assessments for 2009 1.
Revenue tax 1 305 807 11 tax on income ― ― 300 000 13 tax on corporations and social contribution on profits of corporations — 1 000 000 15 domestic tax on petroleum ― 305 807 17 registration, stamp, other contributions and 300 000 2 indirect taxes. Non-tax revenues — 555 000 23 Taxes, royalties and revenues treated as 5 000 28 ― various 550 000 3 ―. Levies on the revenues of the State ― 509 256 31 levies on the revenues of the State for the benefit of local and regional authorities ― 509 256 Total revenue, net of levies (1 + 2 ― 3) ― 1 351 551 4.
(F) Ontario, Northern's competition assessment of competition III funds. ― SPECIAL accounts of assignment (in euro) line number title of the RECIPE review assessments for 2009 Pensions Section 3: military pensions for disability and victims of war and other pensions ― 15 200 000 89 funding of the pensions of Alsace-Lorraine: participation of the general budget 800 000 91 funding allocations for the recognition of the former auxiliaries: participation of the general budget ― 16 000 000 IV. ― FINANCIAL accounts of competition (in euro) line number title of the RECIPE review assessments for 2009 loans to States foreign Section 2: loans to foreign States for consolidation of debts to the France 89 000 000 02 repayment of loans of Treasury 89 000 000 State B (Art. 16 of the Act) distribution of the additional appropriation for 2008 mission and program, in respect of the general budget GENERAL BUDGET (in EUR) headings of MISSION and program

Additional payment appropriations granted additional commitment authorization open external Action of the State 49 196 025 65 000 000 Action of France in Europe and the 49 196 025 65 000 000 world title 2 General and territorial State Administration 32 500 000 28 741 232 driving and steering of policies of the 32 500 000 28 741 232 Interior which title 2 Agriculture , fishing, forest and Rural Affairs 95 322 302 95 322 302 products, guidance and market regulation 95 322 302 95 322 302 whose title 2 Culture 41 300 41 300 Creation 41 300 41 300 including title 2 defence 62 940 000 5 940 000 Preparation and employment of the forces 57 000 000 title 2 support of the defence policy 5 940 000 5 940 000 2 5 940 000 5 940 title 000 development and economic regulation 7 000 000 tourism 7 000 000 under Title 2 overseas employment 215 000 000 215 000 000 overseas 215 000 000 215 000 000 title 2 social schemes and retirement 106 200 000 106 200 000 plans retirement 106 200 000 106 200 000 title 2 for ground transportation and Social Relations with local authorities 20 398 905 24 348 367 financial assistance to 10 161 945 10 departments 161 945 title 2 financial assistance to regions whose title 2 specific contest and 10 236 960 14 186 422 administration whose title 2 refunds and rebates 750 000 000 750 000 000 refunds and rebates of State taxes (evaluative credits) 750 000 000 750 000 000 title 2 safety 16 600 16 600 security and quality health of 16 600 16 600 including title 2 solidarity food , inclusion and equal opportunities 436 611 300 436 611 300 Prevention of exclusion and integration of 11 082 800 11 082 800 vulnerable persons whose title 2 Actions in favour of 42 028 500 42 028 500 vulnerable families whose title 2 disability and dependency 289 300 000 289 300 000 title 2 Protection 94 200 000 94 200 000 under Title 2 Sport disease Youth and life associative 60 000 60 000 60 000 60 000 work Sport and employment 1 508 300 8 300 access and return to 8 300 8 300 work whose title 2 improving the quality of employment and the 1 500 000 labour relations city and housing 100 000 000 100 000 000 assistance accessing housing 100 000 000 100 000 000 total 1 869 794 732 1 834 289 401 State B' (Art. 17 of the Act) distribution of appropriations cancelled for 2008 by mission and program, in respect of the general budget GENERAL BUDGET (in EUR) headings of MISSION and of PROGRAMME cancelled commitment authorization of payment appropriations cancelled External Action by the State 2 664 431 4 896 774 radiation cultural and scientific 2 664 431 4 896 774 Directors General and territorial State 121 966 833 16 686 871 territorial administration 116 781 696 10 000 000 of title 2 10 000 000 10 000 000 territorial administration: Chorus 1 016 955 979 750 experiments whose title 2 500 000 500 000 political, cultural and associative 2 717 443 4 256 382 whose title 2 2 256 382 2 256 382 driving and steering of policies of 1 450 739 1 450 739 Interior whose title 2 1 450 739 1 450 739 Agriculture , fishing, forest and business 51 090 757 66 638 372 sustainable management of agriculture rural, of the fishing and rural development 35 476 983 51 024 598 forest 3 000 000 3 000 000 driving and steering of policies of 12 613 774 12 613 774 agriculture whose title 2 12 515 847 12 515 847 public aid to development 18 500 000 economic and financial development aid 14 000 000 co-development 4 500 000 former fighters memory and links with the nation 500 000 500 000 compensation of victims of anti-Semitic persecution and acts of barbarity during World War 500 000 500 000 whose title 2 500 000 500 000 Council and the 5 849 471 5 849 471 Council of State control and other administrative courts 600 000 600 000 title 2 600 000 600 000 Court of Auditors and other financial jurisdictions 5 249 471 5 249 471 title 2 4 500 000 4 500 000 culture 8 028 983 14 681 535 Transmission of knowledge and democratization of culture 8 028983 14 681 535 Defense 2 127 264 315 360 000 000 support of the defence policy 151 000 000 equipment of the forces 1 976 264 315 360 000 000 development and economic regulation 6 000 000 6 000 000 economic Regulation 6 000 000 6 000 000 2 6 000 000 6 title 000 000 ecology, development and planning sustainable 316 719 124 115 196 926 land and sea transport 244 519 124 42 996 926 railway financial liabilities 43 800 000 43 800 000 driving and steering of policies 28 400 000 28 400 000 sustainable development whose title 2 28 400 000 28 400 000 school education 20 434 595 23 431 754 2 000 000 2 150 945 first-degree public school education, ecology, and development
School education secondary 2 000 000 3 697 627 life of the pupil 12 467 091 13 616 899 private teaching of the first and second degrees 993 683 3 566 283 policy support of national education 2 573 821 agricultural technical education 400 000 400 000 title 2 400 000 400 000 management of public finances and resources human 77 355 980 50 005 361 Management fiscal and financial state and 65 104 000 19 000 000 local public sector whose title 2 19 000 000 19 000 000 strategy of public finances and State modernization 2 210 000 2 210 000 whose title 2 2 210 000 2 210 000 Facilitation and security 3 184 864 16 779 776 5 857 116 11 015 585 public service whose title 2 600 000 600 000 conduct and management of economic and financial policies 1 000 000 1 000 000 whose title 2 1 000 000 1 000 000 Immigration, asylum and integration 484 259 484 259 Integration and access to French nationality 484 259 484 259 Justice 45 019 856 65 703 684 Justice judicial 40 121 680 50 189 561 whose title 2 9 301 897 9 301 897 prison 46 128 11 753 518 judicial Protection of youth 3 546 762 3 546 762

whose title 2 3 546 762 3 546 762 access to law and justice 1 091 443 driving and steering of the justice policy and organizations attached 213 843 213 843 whose title 2 213 843 213 843 overseas 8 044 099 6 044 099 Living Conditions overseas 8 044 099 6 044 099 cockpit of the French economy 2 000 000 2 000 000 1 500 000 1 500 000 economic studies and statistics which Title 2 1 500 000 1 500 000 economic policy and employment 500 000 500 000 title 2 500 000 500 000 47 580 47 580 territories policy leadership and coordination of the policy of spatial planning 47 580 47 580 whose title 2 47 580 47 580 reserves 52 000 000 52 000 000 Provision to pay public title 2 52 000 000 52 000 000 accidental and unpredictable expenses research and higher education
173 145 000 57 900 000 life student 30 000 000 30 000 000 scientific research and technological multidisciplinary 92 787 000 research in the field of the management of environments and resource 21 208 000 research risks and pollution 1 250 000 research in the field of 27 300 000 27 300 000 higher education energy and research agricultural 600 000 600 000 whose title 2 600 000 600 000 social security systems and of retirement 2 000 000 2 000 000 mines pension plan of SEITA and various 2 000 000 2 000 000 Relations with local authorities 249 580 249 580 financial assistance to municipalities and groups of common 186 539 186 539 financial support in the 63 041 63 041 regions health 534 355 1 116 757 drugs and addiction 534 355 1 116 757 safety 20 998 694 20 998 694 National Police 20 998 694 20 998 694 whose title 2 16 738 694 16 738 694 sécurité civile 307 290 000 8 190 743 Intervention of operational services 307 290 000 8 190 743 safety 11 959 818 700 000 sleep and health safety 11 259 818 safety and sanitary quality of food 700 000 700 000 title 2 700 000 700 000 solidarity , inclusion and equal opportunities 7 903 883 7 849 223 fight against poverty: experiments 1 800 000 3 730 463 equality between men and women 665 555 780 432 title 2 48 186 48 186 conduct and support 5 438 328 3 338 328 health and social policy whose title 2 3 338 328 3 338 328 Sport Youth and associative life 2 570 731 3 242 669 conduct and management of sport, youth and associative life policy 2 570 731 3 242 669 labour and employment 20 500 000 design, management and evaluation of policies on employment and work 20 500 000 city and housing 11 356 436 120 807 778 urban renewal 120 032 520 equity social and territorial and support 9 980 955 development and improvement of the offer housing 1 375 481 775 258 title 2 775 258 775 258 totals 3 422 478 780 1 013 222 130 State C (Art. 18 of the law) allocation of additional resources open for 2008 by mission and programme in respect of the special accounts appropriation accounts of assignment special (in EUR) headings of MISSION and of program commitment authorization granted additional additional payment appropriations opened Participations financières of the State 1 050 000 000 1 050 000 000 capital transactions involving investments of the State 1 050 000 000 1 050 000 000 pension 800 000 800 000 military Pensions for disability and victims of war and other pensions 800 000 800 000 title 2 800 000 800 000 totals 1 050 800 000 1 050 800 000 State it (Art. 19 of the law) distribution of appropriations cancelled for 2008 mission and program, in respect of the special accounts appropriation accounts of assignment special (in EUR) headings of MISSION and of program commitment authorization cancelled payment appropriations cancelled financial holdings of the State 1 050 000 000 1 050 000 000 debt of the State and institutions of the State 1 050 000 000 1 050 000 000 pension 16 000 000 16 000 000 thought military invalidity and war victims and other 16 000 000 16 pensions 000 000 1 066 000 000 1 066 000 000 total accounts contest financial (in EUR) headings of MISSION and program commitment authorization cancelled payment appropriations cancelled loans to foreign 118 000 000 118 000 000 loans to States foreign States for consolidation of debts owed to France 118 000 000 118 000 000 totals 118 000 000 118 000 000 State of (Art. 20 of the law) distribution of additional overdraft authorization granted for 2008 in respect of Auditors of accounts of trade (in euro) account number entitled account authorized additional OVERDRAFT 901 supply of armies in petroleum products 50 000 000 Total 50 000 000 this Act will be run as a law of the State.
Done at Paris, on December 30, 2008.

Nicolas Sarkozy by the President of the Republic: Prime Minister François Fillon Minister of economy, industry and employment, Christine Lagarde Minister of budget, public accounts and public service, Eric Woerth _ (1) Act No. 2008-1443.
— Preparatory work: National Assembly: Bill No. 1266; Report of Mr. Gilles Carrez, general rapporteur, on behalf of the Committee on finance, no. 1297; Opinion of Mr. Jacques Lamblin, on behalf of the defence, no. 1290; Discussion adoption on December 11, 2008 (TA No. 215) and 9 to 11 December 2008.
Senate: Bill, adopted by the National Assembly, no. 134 (2008-2009); Report by Mr Philippe Marini, rapporteur general, on behalf of the Committee on finance, no. 135 (2008-2009); Mr. Alain Vasselle opinion, on behalf of the Committee on Social Affairs, no. 140 (2008-2009); Notice of Ms. Catherine Morin-Desailly and Mr. Michel Thiollière, on behalf of the Committee on Cultural Affairs, no. 141 (2008-2009); Discussion on 18 and 19 December 2008 and adoption on December 19, 2008 (TA No. 36).
National Assembly: Bill No. 1362; Report of Mr. Gilles Carrez, general rapporteur, on behalf of the joint mixed commission, no. 1363; Discussion and adoption on December 22, 2008 (TA No. 224).
Senate: Report by Mr. Philippe Marini, general rapporteur, on behalf of the joint mixed commission, no. 149 (2008-2009); Discussion and adoption on December 22, 2008 (TA No. 37).
― Constitutional Council: Decision No. 2008-574 DC of 29 December 2008 published in the Official Journal of that day.

Related Laws