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Application texts

• Decree No. 2008-1539 of 30 December 2008 on the apportionment of appropriations and cancellations and the additional uncovery authorized by Act No. 2008-1443 of 30 December 2008 of the corrigendum for 2008
• Decree No. 2009-290 of 13 March 2009 on temporary compensation for pensioners under the Code of Military Disability Pensions and War Victims
• Decree No. 2009-315 of 20 March 2009 on the harmonization of the dates of filing of annual professional statements
• Decree No. 2009-316 of 20 March 2009 on the harmonization of the dates of filing of annual professional statements
• Decree No. 2009-985 of 20 August 2009 on the conditions for the granting of the stay of payment provided for in Article L. 277 of the Tax Procedures Book and amending Decree No. 2007-568 of 17 April 2007 on the modalities for the implementation of the advertisement of the Treasury privilege for the claims referred to in Article 1929 quater of the General Tax Code and Articles 379 and 379 bis of the Customs Code
• Decree No. 2009-1202 of 8 October 2009 on various measures relating to public procedures managed by the COFACE with the guarantee of the State
• Decree No. 2012-411 of 23 March 2012 setting the conditions to justify compliance with thermal regulations to benefit from the tax reduction for rental real property investment provided for in Article 199 septvicies of the General Tax Code

Summary

Amendments to the general code of territorial authorities, the general tax code, the social security code, the customs code, the book of tax procedures, the labour code, the urban planning code, the monetary and financial code, the insurance code, the environmental code, the rural code.
Amendment of Act No. 2007-1824 of 25 December 2007 of Corrigendum Finance for 2007: amendment of sections 104, 85, 88.
Amendment of Act No. 2007-1822 of 24 December 2007 of Finance for 2008: amendment of section 53. Amendment of Act No. 2005-1719 of 30 December 2005 of Finance for 2006: amendment of section 46. Amendment of Act No. 95-115 of 4 February 1995 for the development and development of the territory: amendment of section 42. Amendment of Act No. 2006-1771 of 30 December 2006 of Corrigendum Finance for 2006: amendment of section 88. Amendment of Act No. 86-1067 of 30 September 1986 on freedom of communication: amendment of Article 53. Amendment of the Financial Law for 2002 (No. 2001-1275 of 28 December 2001): amendment of section 136. Amendment of Act No. 2008-776 of 4 August 2008 to modernize the economy. Amendment of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003): amendment of sections 80, 71. Amendment of the Financial Law for 1983 (No. 82-1126 of 29 December 1982): repeal of section 83. Amendment of the Corrigendum Financial Act for 1971 (No. 71-1025 of 24 December 1971): repeal of section 26. Amendment of the Corrigendum Financial Act for 1997 (No. 97-1239 of 29 December 1997): amendment of Article 41. Amendment of Act No. 2007-1787 of 20 December 2007 on the simplification of the law: amendment of Article 22. Amendment of Act No. 2008-1061 of October 16, 2008 of Corrigendum Finance for the Financing of the Economy: Amendment of Article 6. Amendment of the Corrigendum Financial Act for 1991 (No. 91-1323 of 30 December 1991): amendment of section 64. Amendment of the Financial Act for 2000 (No. 99-1172 of 30 December 1999): amendment of section 43. Amendment to Act No. 2004-803 of 9 August 2004 on the Public Service of Electricity and Gas and Electrical and Gas Enterprises: amendment to section 30-2. Amendment of Act No. 2000-108 of 10 February 2000 on the Modernization and Development of the Public Electricity Service: amendment of section 50-1. Amendment of Act No. 2005-1720 of 30 December 2005 of Corrigendum Finance for 2005: amendment of section 128. Amendment of Act No. 2004-1484 of 30 December 2004 of Finance for 2005: amendment of section 108. Amendment of Act No. 2006-888 of 19 July 2006 on the final regulation of the 2005 budget: amendment of Article 14. Amendment of Act No. 2006-1666 of 21 December 2006 on Finance for 2007: amendment of section 36.

Keywords

ASSISTANCE,

Legislative records

• Legislative record of LOI No. 2008-1443 of 30 December 2008

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JORF n°0304 of 31 December 2008 page 20518
text No. 1



LOI No. 2008-1443 of 30 December 2008 of Corrigendum Finance for 2008 (1)

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 adopted,
Vu la Constitutional Council decision No. 2008-574 DC of 29 December 2008 ;
The President of the Republic enacts the following legislation:

• PART I: GENERAL CONDITIONS OF THE FINANCIAL EQUILIBRE
  • PART IER: PROVISIONS RELATING TO RESOURCES

    
    

    
    RESOURCES
    A. ― Relative provisions
    territorial authorities

    Article 1 Learn more about this article...

    
    I. ― For 2008, the domestic consumer tax rate fractions on petroleum products referred to in first paragraph of Article 40 of Law No. 2005-1719 of 30 December 2005 for 2006 are as follows:

    
    (In euros)

    
    

    
    RESGIONS
    GAZOLE
    SUPERCARBURANT
    lead

    Alsace	4, 53	6, 40
    Aquitaine	4, 00	5, 66
    Auvergne	4, 87	6, 90
    Burgundy	3, 87	5, 49
    Brittany	4, 27	6, 03
    Centre	3, 80	5, 38
    Champagne-Ardenne	4, 34	6, 15
    Corse	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, 43
    Midi-Pyrénées	4, 46	6, 31
    Nord-Pas-de-Calais	6, 44	9, 12
    Lower Normandy	4, 68	6, 61
    Haute-Normandie	4, 80	6, 79
    Pays de la Loire	3, 81	5, 38
    Picardy	4, 83	6, 83
    Poitou-Charentes	3, 98	5, 64
    Provence-Alpes-Côte d'Azur	3, 61	5, 12
    Rhône-Alpes	3, 89	5, 51

    
    
    II. ― It is paid in 2008 to the Alsace region an amount of €3,223,634 for the compensation, for the period 1999-2008, of the personnel expenses resulting from the transfer to the regions of the competence in the field of continuing vocational training of young people under the age of twenty-six years pursuant to section 49 of Act No. 93-1313 of 20 December 1993 concerning work, employment and vocational training.
    III. 1. It is collected in 2008, under the adjustment of the amount of the right to compensation for the fiscal years 2005, 2006, 2007 and 2008 relating to the transfer of assistance to students from schools and institutes for the training of paramedical professions and midwives in application of the articles L. 4151-8 and L. 4383-4 of the Public Health Code, an amount of 661 587 € on the product of the domestic consumer tax on the petroleum products paid to the regions Alsace, Auvergne, Franche-Comté and Pays de la Loire pursuant to theArticle 40 of Act No. 2005-1719 of 30 December 2005 referred to above.
    2. In 2008 it was paid to the territorial community of Corsica and the metropolitan areas, with the exception of Alsace, Auvergne, Franche-Comté and the Pays de la Loire, as part of the transfer of aids to students of schools and institutes for the training of paramedical professions and midwives in application of the Articles L. 4151-8 and L. 4383-4 of the Public Health Code, an amount of €263,465 for fiscal years 2005, 2006, 2007 and 2008.
    3. It is paid in 2008 to the territorial community of Corsica and to the metropolitan areas, with the exception of the Alsace, Languedoc-Roussillon, Pays de la Loire, Picardie and Poitou-Charentes regions, as part of the transfer of aids to students from training of social workers in application of theArticle L. 451-3 of the Code of Social Action and Families, an amount of $9,343,865 for the fiscal years 2005, 2006, 2007 and 2008.
    4. It is paid in 2008 to metropolitan areas, according to theArticle 95 of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities, an amount of €336,900 corresponding to the compensation, under the operating expenses, of the cost of the licences of the National Geographic Institute and of the computer servers that are necessary for the exercise of the competence relating to the general inventory of the cultural heritage.
    5. It is paid in 2008 to the regions of Brittany, Limousin, Nord-Pas-de-Calais and Provence-Alpes-Côte d'Azur in the amount of €281,583 for the adjustment of compensation paid in 2007, resulting from the transfer of non-owned agents from the Ministry of Agriculture and Fisheries pursuant to the Articles 82 and 110 of Act No. 2004-809 of 13 August 2004 referred to above.
    6. It is paid in 2008 to each of the regions of Brittany and Haute-Normandie, pursuant toArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €8,413 for compensation for vacancies that became vacant in 2007 and that participate in the exercise of the skills transferred in the field of marine high schools.
    7. It is allocated in 2008 to regions, management 2008 and implementation Articles 82 and 119 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of 14 593 903 € corresponding to the adjustment of the provision in the Act No. 2007-1822 of 24 December 2007 Financial for 2008 for compensation in the title, on the one hand, of the positions of technicians, workers and service officers (TOS) and TOS managers of the Ministry of National Education who became vacant in 2007 and, on the other, of the transfer to January 1, 2008 of TOS officers and managers.
    IV. ― The decreases made under 1 of III are charged to the product of the domestic consumer tax on the petroleum products attributed to the regions concerned under theArticle 40 of Act No. 2005-1719 of 30 December 2005 referred to above. They are distributed in accordance with column A of the table below.
    The amounts corresponding to the payments provided by the 2 to 7 of the III are taken from the share of the domestic consumer tax on the petroleum products returned to the State. They are distributed, respectively, in accordance with columns B to G of the following table:

    
    (In euros)

    
    

    
    RESGIONS
    DIMINUTION
    of the product
    Payment
    (Column A)
    MONTANT
    payable
    (Column B)
    MONTANT
    payable
    (Column C)
    MONTANT
    payable
    (Column D)
    MONTANT
    payable
    (Column E)
    MONTANT
    payable
    (Column F)
    MONTANT
    payable
    (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
    Champagne-Ardenne		1 208 979	152 213	15 300			347 656	1 724 149
    Corse		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
    Lower Normandy		690 264	317 075	11 900			637 565	1 656 804
    Haute-Normandie		3 044 141	1 216 460	8 500		8 413	617 548	4 895 062
    Pays de la Loire	255 183			18 700			306 858	70 374
    Picardy		1 149 053		11 900			536 621	1 697 574
    Poitou-Charentes		801 041		15 300			66 142	882 483
    Provence-Alpes-Côte d'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 metropolis	661 587	26 263 465	9 343 865	336 900	281 583	16 826	14 593 903	50 174 955

    
    
    Article 2 Learn more about this article...

    
    I. ― For 2008, the domestic consumer tax rate fractions on petroleum products referred to in fifth paragraph of Article 52 of Law No. 2004-1484 of 30 December 2004 for 2005 are set at 0, 539 € per hectolitre for leadless supercarburants and 0, 380 € per hectolitre for diesel with a flash point below 120° C.
    For the distribution of the proceeds of these taxes in 2008, the percentages set out in the table shown in the same III are replaced by the percentages set out in column A of the table shown in IV of this section.
    II. ∙ 1. It is paid in 2008 to the department of Nièvre an amount of € 147,734 corresponding to a correction of the amount of credits paid in 2006 and 2007 pursuant to section 82 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities.
    2. It is paid in 2008 respectively to the departments of Allier and Tarn-et-Garonne, under 2008 management and in application of theArticle 95 of Law No. 2005-157 of 23 February 2005 relating to the development of rural territories, an amount of €1,859 and an amount of €1,508 corresponding to the compensation of the days acquired under the time-saving account by the agents of the decented services of the Ministry of Agriculture and Fisheries who contribute to the exercise of the skills transferred in the field of land development.
    3. It was paid in 2008 to the Department of Seine-Saint-Denis, under management 2008 and in application of articles 18 and 104 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €24,384 corresponding to the compensation of the days acquired under the savings-time account by the agents of the decentralised services of the Ministry of Ecology, Energy, Sustainable Development and Land Management that contribute to the exercise of competence in the field of departmental roads and national roads of local interest.
    4. It is provided in 2008 to departments, management 2008 and implementation Articles 51, 56, 57 and 65 of Act No. 2004-809 of 13 August 2004 referred to above and ofArticle 52 of Act No. 2003-1200 of 18 December 2003 decentralization in the area of minimum income of insertion and creating a minimum income of activity, an amount of €24,498 corresponding to the compensation of the days acquired under the savings-time account by the agents of the deccented services of the ministries responsible for health and social action that contribute to the exercise of the skills in the field of minimum income of insertion, of the local funds of assistance to the youth, of the
    5. It is paid in 2008 to the departments an amount of €24,951,992 for the financial compensation of expenses resulting, in 2007 and 2008, from the extension of the mandatory initial training of maternal assistants and the introduction of an initiation training to relief actions in accordance with the application of theArticle L. 421-14 of the Code of Social Action and Families.
    6. It is provided in 2008 to departments, management 2008 and implementation Articles 18 and 104 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €4,826,326 corresponding to the compensation of incumbent and non-permanent positions that became vacant in 2007 and that participate in the exercise of the skills transferred in the field of departmental roads and national roads of local interest.
    7. It is provided in 2008 to departments, management 2008 and implementation articles 82 and 119 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of 18 185 941 € corresponding to the adjustment of the provision in the Act No. 2007-1822 of 24 December 2007 Financial for 2008 for compensation in the title, on the one hand, of the positions of technicians, workers and service officers (TOS) and TOS managers of the Ministry of National Education who became vacant in 2007 and, on the other, of the transfer to January 1, 2008 of TOS officers and managers.
    8. It is provided in 2008 to departments, management 2008 and implementation Articles 65 of Act No. 2004-809 of 13 August 2004 referred to above and 52 of Act No. 2003-1200 of 18 December 2003 referred to above, an amount of €811,080 corresponding to the compensation for vacancies that have become vacant between the date of transfer of jurisdiction and the date of transfer of service and related to the skills transferred in the area of minimum income of insertion and the solidarity fund for housing.
    9. The amounts referred to in 1 to 8 are taken from the share of the proceeds of the domestic consumer tax on the petroleum products returned to the State and are distributed in accordance with column B, in respect of the amounts referred to in 1 to 5 and in accordance with columns C to E, respectively, with respect to the amounts referred to in 6 to 8, of the table shown in IV.
    III. ― In the last paragraph of Article 52 of Act No. 2004-1484 of 30 December 2004, referred to above, the words: "the product of the special tax on the insurance agreements awarded" are replaced by the words: "the sum of the goods of the tax on the insurance conventions and the domestic tax of consumption on the petroleum products", and the words: "on a part of the product of the special tax on the insurance conventions
    IV. - The adjustments referred to in I and II shall be divided according to the following table:
    

    
    DEPARTMENTS
    FRACTION
    %
    (Column A)
    MONTANT
    payable
    (in euros)
    (Column B)
    MONTANT
    payable
    (in euros)
    (Column C)
    MONTANT
    payable
    (in euros)
    (Column D)
    MONTANT
    payable
    (in euros)
    (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
    Alpes-de-Haute-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
    Aube	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-du-Rhône	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
    Creuse	0, 300 906	28 452	42 692	32 971		104 115
    Dordogne	0, 748 791	98 309	55 098	384 843		538 250
    Doubs	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
    Hande-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
    Puy-de-Dôme	1, 525 942	429 498	86 376	106 901		622 775
    Pyrenees-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
    Pyrenees-Orientales	0, 711 656	100 547	51 133	448 626		600 306
    Bas-Rhin	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
    Somme	0, 835 602	369 255	25 995	87 406		482 656
    Tarn	0, 727 113	92 715	35 640	153 351	284	309 990
    Tarn-et-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	0, 644 434	136 833	32 531	174 273		343 637
    Vosges	0, 844 581	265 172	50 163	73 075		388 410
    Yonne	0, 721 525	111 256	99 148	61 475		271 878
    Belfort Territory	0, 220 413	101 337	7 390			108 727
    Essonne	1, 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	1, 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, 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
    Guyane	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 Learn more about this article...

    
    Derogation from provisions of Article L. 2334-24 of the General Code of Territorial Communities, a fraction of 85 million euros of the proceeds of the lump sum fines of the traffic police is allocated, at a height of 50 million euros, to the balance of the development allocation provided for in thearticle L. 2334-13 of the same code released in 2009 and, to a total of 35 million euros, for 2008, to the National Agency for Social Cohesion and Equal Opportunities governed by the Articles L. 121-14 to L. 121-18 of the Code of Social Action and Families in order to finance the implementation of crime prevention actions under the conditions defined in theArticle L. 2215-2 of the General Code of Territorial Communities.
    By derogation from the provisions of Article L. 2334-24 of the same code, a fraction of the amount of 50 million euros of the proceeds of the lump-sum fines of road traffic police collected under 2008 is reserved and is not included in the amount to be allocated under 2008.

    Article 4 Learn more about this article...

    
    I. ― The State shall, in the form of refunds and deductions of State taxes, return an amount of 594,060,929 € to the Société nationale des chemins de fer français for the value-added tax collected by the Société nationale des chemins de fer français on the contribution of the regional services of travellers paid to it in the years 2002 to 2008. The Société nationale des chemins de fer français remits this amount to the regions so as to fully reimburse them for the value-added tax they paid for these contributions.
    II. ― The total amount of the overall operating staffing of the regions distributed in 2008 is reduced by € 508,133,14 corresponding to the overpayments received by the regions in the years 2002 to 2008 for the compensation of the transfer of competence for regional passenger services as defined in theArticle L. 1614-8-1 of the General Code of Territorial Communities. The distribution among the regions of this reduction is based on the overpayment by each region over the reporting period. If the entire recovery cannot be carried out in 2008, a reduction is made, in contrast to the amount remaining to be recovered, over the overall operating allocation in 2009.
    III. – II can only be implemented after application of I.

    Article 5 Learn more about this article...

    
    I. ― Section L. 2334-26 of the General Code of Territorial Communities is amended as follows:
    1° The fifth preambular paragraph reads as follows:
    "The Local Finance Committee is making a new calculation of this decrease in the amount set out in the Initial Finance Act, by July 31 of the year following the distribution, based on the rate of variation between the actual staff of the teachers' bodies as of October 1 of the year before that for which the staffing was allocated and that of the previous year. The possible difference between the enrollment in the finance law and the amount thus calculated is primarily funded by mobilization of the overall net book balance identified at the end of the distribution of the special endowment for the teacher housing for the year under review. » ;
    2° The last paragraph is deleted.
    II. – The last paragraph of Article L. 2334-29 of the same code is deleted.

    Article 6 Learn more about this article...

    
    I. ― Section 104 of Act No. 2007-1824 of 25 December 2007 of Corrigendum Finance for 2007 is amended as follows:
    1° The b of the 2° of the I is thus modified:
    (a) In the first paragraph, the word "If" is deleted, and the words "is positive, it is operated one" are replaced by the words "given to";
    (b) The last paragraph is deleted;
    2° At 4° of I, the words "or abundantly" are deleted;
    3° The b of the 2nd of the II is thus modified:
    (a) In the first paragraph, the word "If" is deleted, and the words: "is positive, it is carried out a sampling" are replaced by the words: "given an abundance";
    (b) The last paragraph is deleted;
    4° At the end of the last paragraph of the 3rd paragraph of the II, the words: "is at the expense of the State" are replaced by the words and a sentence thus written: "is the subject of a perception title issued each year by the prefect of the Guadeloupe region during the month of January of the year under review, for payment no later than six months after its issuance. By exception, for the recovery of the overpayment in 2008, it is issued two collection titles, one in 2009, the other in 2010, each bearing an amount of €2,814,129. » ;
    5° At 4° of II, the words: "from sampling or" are deleted.
    II. - By derogation from 2° of Article 104 of Law No. 2007-1824 of 25 December 2007 for 2007, the guarantee of the lump-sum endowment to be paid to the community of Saint-Martin in 2009 and 2010, pursuant to second paragraph of Article L. 6364-3 of the General Code of Territorial Communities, is diminished each year of 2,092,042 €, as a result of the recovery of the overthrow in 2008.
    III. ― Section 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 the amount "2 350 099 €";
    2° At 1°, the amount : « 1 042 072 € » is replaced by the amount : « 350 896 € » ;
    3° At 2°, the amount "1 904 321 €" is replaced by the amount "1 999 203 €";
    4° The last paragraph is deleted.
    IV. ― Section L. 4434-8 of the same code is amended as follows:
    1° In the second paragraph, the amount "566,368 €" is replaced by the amount "654,503 €";
    2° The last paragraph is deleted.
    V. ― The second paragraph of Article L. 6264-5 of the same code is amended as follows:
    1° After the word: " Guadeloupe", the words are inserted: "and the commune of Saint-Barthélemy";
    2° The years "1996" and "2007" are replaced respectively by the years "1997" and "2006".
    VI. ― Section L. 6364-5 of the same code is amended as follows:
    1° At the end of the second paragraph, 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 credits devoted by the region Guadeloupe to the high school of Saint-Martin and the department of Guadeloupe to the colleges of Saint-Martin between 1997 and 2006 included; this amount incorporates indexation following the application of the growth rate of gross fixed capital formation of public administrations associated with the financial bills 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 that of 2008. » ;
    4° In the fourth paragraph, the year: "2009" is replaced by the year: "2010".
    VII. [Dispositions declared not in conformity with the Constitution by the Constitutional Council decision No. 2008-574 DC of 29 December 2008. ]

    Article 7 Learn more about this article...

    
    I. ― 2 of Article 1648 I ter A of the general tax code is completed by a d as follows:
    "(d) 1° For public intercommunal co-operation institutions subject to full law or after option to the tax regime provided for in article 1609 nonies C I following a merger under the conditions provided for in theArticle L. 5211-41-3 of the General Code of Territorial Communities and taking effect as of January 1, 2009, tax revenues are reduced, each year from the year following that in the course of which the prefectural decree bearing fusion was taken, from a sampling.
    "This debit is equal to the sum of the debits and the proceeds of the outbreaks carried out, the year in which the prefectural decree bearing fusion was taken, for the benefit of the departmental fund of equalization of the professional tax pursuant to, on the one hand, of this I ter and the I quater with respect to the public institutions of intercommunal cooperation participating in the merger and, on the other, in accordance with The amount of these withdrawals and outbreaks is adjusted to take into account any withdrawals of municipalities made prior to the merger transaction;
    « 2° Effective January 1, 2009, for public inter-communal cooperation institutions derived from a merger, carried out in accordance with theArticle L. 5211-41-3 of the General Code of Territorial Communities, which took effect on 1 January 2008 and of which at least one of the public inter-communal cooperation institutions participating in the merger was subject to the year of the merger to the levy defined in b of this I ter, tax revenues are diminished, each year, of a levy.
    "In 2009, this levy is equal to the sum of the levies and proceeds of the outbreaks for the benefit of the Departmental Equalization Fund of the Professional Tax as determined in 2008 in the absence of a merger in accordance with this I ter and the I quater for public intercommunal cooperation institutions participating in the merger. When the merger operation opened up, under the year 2008, to the compensation provided for in 1° of Article 53 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), the payment of this compensation is definitely discontinued.
    "For the following years, the methods of evolution of the sampling provided for in 1° or 2° are those provided for in the fifth and sixth paragraphs of b."
    II. ∙ In the third paragraph of II and the first paragraph of 1 and the first sentence of the first paragraph and in the third paragraph of the second paragraph of IV bis of the same article, after the words: "planned to b" are inserted the words "and to d".
    III. I and II apply on the basis of the 2009 taxation.

    
    

    
    B. ∙ Other provisions

    Article 8 Learn more about this article...

    
    I. ― In order to ensure compliance with France's international commitments to control greenhouse gas emissions and the adjustment of the greenhouse gas emission quotas to the needs of the French economy, it is opened in the Treasury's writings, beginning January 1, 2009, a trade account entitled "Management of the State's carbon assets", of which the Minister responsible for the economy is the principal agent.
    II. ― This account retraces operations to adjust the unit requirements defined in the Kyoto Protocol of 11 December 1997 and the greenhouse gas emission quotas.
    It allows the allocation of greenhouse gas emission quotas for new entrants under the national quota allocation plan and referred to in the V of theArticle L. 229-8 of the Environmental Code. These transactions are carried out through auctions, cash or term interventions or options in the issuance rights markets.
    It includes, in income and expenditure, all proceeds and expenses resulting from these operations. It also tracks, in expenditures, the payment of advances and, in revenue, the reimbursement of capital and interest in advances made.
    It can be paid out of the general budget.
    III. ― Achieving the objective referred to in the second paragraph of II is ensured by a maximum annual reduction of 10% in 2009, 20% in 2010, 35% in 2011 and 60% in 2012 of the envelope of emission quotas for electricity production facilities, assigned but not yet issued as of December 31, 2008, as defined in the national plan for the allocation of quotas for the period 2008-2012, taken under Article 229-8. The quotas thus released may be sold by the State under the operations referred to in this article, under conditions defined by decree in the Council of State.
    The distribution of this reduction over the years 2009 to 2012 is determined annually by decree, following the advice of the review board of the national plan for the allocation of greenhouse gas emission quotas.
    The administrative authority shall, at the time of issue, adjust the emission quotas assigned to operators in the electricity production sector under the reserve referred to in Article L. 229-8 of the Environmental Code, based on the annual reduction factors defined by the decree referred to in the preceding paragraph and the effective delivery time remaining to be carried out in the five-year period 2008-2012 for the operator. The emission quotas thus clear are used under the conditions set out in the first paragraph of this III.
    IV. – The Minister responsible for the economy transmits an external audit to Parliament on the financial statements of the account each year.

    Article 9 Learn more about this article...

    
    I. ― Section 53 of the Financial Act No. 2007-1822 of 24 December 2007 for 2008 is amended as follows:
    1° I is thus written:
    "I. ― Implementation Articles L. 131-7 and L. 139-2 of the Social Security Codethe full compensation by the State of the measures defined in articles L. 241-17 and L. 241-18 of the same code and III of Article 1 of Act No. 2008-111 of 8 February 2008 for the purchasing power is effected, under conditions that ensure its financial and accounting neutrality for the funds and plans referred to in the III of this section, by a tax and tax assignment. » ;
    2° In 2008, the II was drafted as follows:
    “II. – The taxes and taxes mentioned in I are:
    « 1° A fraction equal to 87, 13% of the contribution mentioned in theArticle 235 ter ZC of the General Tax Code ;
    « 2° The proceeds of the gross value added tax collected by alcoholic beverage producers. » ;
    3° The first paragraph of the III is supplemented by the words: ", as well as the National Fund for Electrical and Gas Industries, the autonomous port of Strasbourg and the National Pension Fund for Local Government Officers";
    4° The IV is supplemented by two paragraphs:
    "For the purposes of section L. 131-7 of the Social Security Code, the difference between the final amount of the accrued fees of the loss of income resulting from the relief of social contributions referred to in I and the product recorded in the same fiscal year of the taxes and taxes affected under the II constitutes, if positive, a product to be received from the social security agencies concerned on the proceeds of the contribution referred to in section 235 ter ZC
    "If this difference is negative, it is a charge to be paid by the social security agencies concerned with the state. »
    II. ― Article L. 139-2 of the Social Security Code is supplemented by two paragraphs as follows:
    "For the benefits paid on behalf of the State or for the measures that are the subject of full compensation by the State mentioned in article L. 131-7, the difference between the final amount of the expenditure or the loss of revenues that result for the basic social security organizations, from 1 January to 31 December of the fiscal year concerned, and the amount of the payments of the State under this compensation, on the same
    "For the purposes of the preceding paragraph, payments or payments made by the State or the bodies concerned pursuant to a rectificative financial law or a social security financing law shall be deemed to intervene on the date of publication of the said Act. »
    III. ― In 2008, the proceeds of the corporate vehicle tax referred to inarticle 1010 of the General Tax Code is allocated to the maximum amount of 753 423 455, 26 €, for the financing of the remaining amounts due by the State to the mandatory basic social security regimes traced in the semi-annual state as at 31 December 2007 provided for in theArticle LO 111-10-1 of the Social Security Code and estimated at 30 June 2008, as follows:
    1° 395 826 320, 81 € to the social regime of the independents;
    2° 4 087 798, 76 € to the Caisse nationale d'assurance vieuxsse des professions libérales ;
    3° 5 920 241, 49 € to the National Autonomous Fund for Social Security in Mines;
    4° 37 129 567, 90 € to the Clerics and Notary Employees Pension Fund;
    5° 21 018 446, 12 € at the National Establishment of Marine Invalids;
    6° 1 076 067, 55 € to the National Fund for Electrical and Gas Industries;
    7° 1 950 249, 42 € to the corporate social security system of the Régie autonome des transports parisiens;
    8° 47 793 082, 08 € to the corporate social security system of the Société nationale des chemins de fer français;
    9° 238 559 841, 55 € to the Caisse de retraite et de prévoyance du personnel de la Société nationale des chemins de fer français;
    10° 47 538, 46 € at the foresight box of the staff holding the Autonomous Port of Bordeaux;
    11° 14 301, 12 € at the French Bar Association.

    Article 10 Learn more about this article...

    
    The VI of Article 46 of Law No. 2005-1719 of 30 December 2005 of Finance for 2006 is thus amended:
    1° At 2° of 1, the amount: "545, 7 million euros" is replaced by the amount: "561, 7 million euros";
    2° At 3, the amount "2,345 million euros" is replaced by the amount "2,329 million euros".

    Article 11 Learn more about this article...

    
    The provisions of Decree No. 2008-656 of 2 July 2008 amending Decree No. 2007-1532 of 24 October 2007 relating to royalties for the use of radio frequencies due by licensees for the use of frequencies issued by the Authority for the Regulation of Electronic Communications and Posts and the Order of 2 July 2008 amending thearrested on 24 October 2007 Implementing Decree No. 2007-1532 of 24 October 2007 on royalties for the use of radio frequencies due by licensees for the use of frequencies issued by the Electronic Communications Regulatory Authority and posts are applicable as of 1 January 2008.

    Article 12 Learn more about this article...

    
    I. ― A €66 million withdrawal was made in 2008 from the Urban Renewal Fund managed by the Caisse des dépôts et consignations.
    This deduction is allocated to the National Agency for Urban Renovation of 48 million euros, to the Caisse des dépôts et consignations for the rehabilitation of the commercial centre of Chêne Pointu de Clichy-sous-Bois and to an emergency fund in favour of housing placed with the Caisse des dépôts et consignations. A decree specifies the terms and conditions for the use of the amounts on this fund.
    II. ∙ The Urban Renewal Fund is closed on 31 December 2008 in accordance with the terms set by agreement between the State and the Caisse des dépôts et consignations. The balance of its availability is paid to the state budget.
    III. ― The Urban Renewal Guarantee Fund and the Habitat Solidarity Fund continue to be managed by the Caisse des dépôts et consignations until they are extinction. The net availability of these funds, as of 31 December of each year, is paid to the general budget of the State in accordance with the terms set by convention.

    Article 13 Learn more about this article...

    
    The operations mentioned in II of Article 55 of Law No. 2008-1425 of 27 December 2008 for 2009 are included in the 2008 budget during the supplementary period.

    
    

    
    C. ― Tax Measures

    Article 14 Learn more about this article...

    
    I. ― The Customs Code is amended as follows:
    1° 9 of article 266 sexies is thus written:
    “9. Any person referred to in section L. 541-10-1 of the Environmental Code who, for a calendar year, issued or issued paper prints under the conditions referred to in this section and who has not paid the financial or in-kind contribution to it. » ;
    2° The 9 of Article 266 septies is as follows:
    "9.The issuance of paper prints to end-users by the people mentioned in 9 of article 266 sexies. » ;
    3° 8 of Article 266 octies is as follows:
    “8. The annual mass, expressed in kilograms, of paper prints referred to in I of Article L. 541-10-1 of the Environmental Code, for which the contribution provided for in this same article was not paid. » ;
    4° The last row of the table in B of 1 of article 266 nonies, in its writing resulting from theArticle 29 of Law No. 2008-1425 of 27 December 2008 for 2009 is thus drafted:
    “

    Printed paper issued to end users

    Kg

    0, 91

    
    

    
    » ;

    
    5° In article 266 quaterdecies, the words "second paragraph" are replaced by the words "first paragraph of the IV".
    II. I comes into force on July 1, 2008.

  • PART II: PROVISIONS RELATING TO THE EQUILIBRE OF RESOURCES AND CHARGES Article 15 Learn more about this article...

    I. ― For 2008, the adjustment of resources as a result of the revised assessments in statement A annexed to this Act and the additional expenses of the State budget are fixed to the following amounts:
    

    (In millions of euros)
    

    
    

    	RESOURCES	CHARGES	SALES
    General budget
    Gross tax revenues/gross costs	1 306	821
    To deduce: Refunds and discounts	750	750
    Net tax revenues/net expenditures	2 056	71
    Non-tax revenues	― 555
    Total net income/net expenditure	2 611	71
    To deduce: Collections for the benefit of local authorities and communities European	― 509
    Net requirements for the general budget	2 102	71	2 173
    Evaluation of competition funds and related appropriations
    Net requirements for the general budget, including competitive funds	2 102	71
    Supplementary budgets Air control and operations
    Official publications and administrative information
    Annex budgets
    Evaluation of competition funds and related appropriations: Air control and operations
    Official publications and administrative information
    Annex budgets, including competition funds
    Special accounts Trust accounts	― 15	― 15	0
    Financial Competition Accounts	89	118	207
    Trade accounts (solde)			112
    Monetary accounts (solde)
    Special accounts balance			95
    General balance			2 078

    
    II. For 2008:
    1° The resources and cash expenses that contribute to achieving the financial balance are assessed as follows:
    

    (In billions of euros)
    

    Need for funding
    Depreciation of long-term debt	39.3
    Depreciation of medium-term debt	58.3
    Depreciation of debts taken by the State	10.4
    Budgetary deficit	51.5
    Total	15.5
    Funding resources
    Medium- and long-term emissions (Treasurable bonds and fixed-rate Treasury bills and annual interest), net redemptions by the State and the Public Debt Fund	128,9
    Cancellation of State securities by the Public Debt Fund	―
    Change in fixed-rate Treasury bills and pre-capped interest	57.0
    Changes in deposition of correspondents	4.2
    Change in the Treasury Account	- 23.6
    Other cash resources	1.4
    Total	15.5

    2° The ceiling of the net change, valued at the end of the year, of the state's negotiable debt of more than one year is set at 31.3 billion euros.
    III. ― For 2008, the authorisation limit for government-paid jobs remains unchanged.
    

• SECOND PART OF PUBLIC POLICIES AND SPECIAL PROVISIONS
  • PART IER: BUDGETARY AUTHORIZATIONS FOR 2008 Article 16 Learn more about this article...

    
    It is open to Ministers, for 2008, under the general budget, additional commitment authorities and payment credits, respectively, amounting to 1,869,794,732 € and 1,834,289,401 €, in accordance with the apportionment by mission given in statement B annexed to this Act.

    Article 17 Learn more about this article...

    
    It is cancelled, under the 2008 General Budget, commitment authorizations and payment credits, respectively, amounting to 3,422,478,780 € and 1,013,222,130 €, in accordance with the distribution by mission given in statement B annexed to this Act.

    Article 18 Learn more about this article...

    
    It is open to Ministers, for 2008, under special accounts, additional commitment authorizations and payment credits amounting to 1,050,800,000 €, in accordance with the apportionment by account given in statement C annexed to this Act.

    Article 19 Learn more about this article...

    
    It is cancelled, under special accounts for 2008, commitment authorizations and payment credits amounting to €1,184,000, in accordance with the apportionment by account given in statement C annexed to this Act.

    Rule 20 Learn more about this article...

    
    It is open to the Minister of Defence, for 2008, under the trade account "Supply of Armed Forces in Petroleum Products", an additional uncovered authorization of €50,000, in accordance with the apportionment by account given in State D annexed to this Act.

  • TITRE II : RATIFICATION OF ADVANCED DECRETS Article 21 Learn more about this article...

    Are ratified the openings and cancellations of credits Decrees No. 2008-1089 of 24 October 2008 and No. 2008-1244 of 28 November 2008 with advance appropriations and credit cancellations for this purpose.
    

  • PART III: PERMANENT PROVISIONS

    
    

    
    I. ― NON-RATTACHIVE FISCAL MEASURES
    A. ― Economic Support Measures

    Article 22 Learn more about this article...

    
    I. ― Article 1600 I of the General Tax Code is supplemented by a paragraph to read as follows:
    "The tax base does not include property that is entitled to the relief provided for in section 1647 C quinquies A."
    II. ― After article 1647 B sexies of the same code, it is inserted an article 1647 B nonies thus written:
    "Art. 1647 B nonies.-I. ― The professional tax contribution of companies benefiting from both the provisions of section 1647 B sexies and section 1647 C quinquies Was the subject of a supplementary discount obtained on request by the taxpayer by way of a claim.
    "The contribution referred to in the preceding paragraph is that provided for in the second paragraph of Article 1647 C quinquies A.
    “II. ― The amount of the deduction is equal to the proceeds of the depreciation of the depreciation or, for the property being leased, of the rent, of the property subject to the depreciation referred to in section 1647 C quinquies A, by the rate applied on the added value for the determination of the cap under section 1647 B sexies, for the same year.
    "The debursement is calculated from the depreciation to the depreciation regularly performed by the debtor during the reference period defined in section 1467 A or the rent due during the same period. However, depreciation and rent are limited to the amount of the endowment that would be obtained according to the depreciation mode allowed under section 39 B.
    "Other deductions that may be assessed are made, if any, prior to the deduction provided for in this section.
    "III. ― The depreciation granted to a taxpayer under this section shall not reduce the contribution referred to in I to less than that resulting from the application of sections 1647 D and 1647 E."
    III. ― After article 1647 C quinquies of the same code, it is inserted an article 1647 C quinquies A thus written:
    "Art. 1647 C quinquies A.-I. ― The professional tax contribution is subject to a discount on the share of tangible capital assets referred to in the second paragraph of 1° and 2° and 3° of section 1469, created or acquired new between October 23, 2008 and December 31, 2009.
    "The contribution referred to in the preceding paragraph means the professional tax established for the benefit of the territorial authorities and public inter-communal cooperation institutions with a specific taxation and greater of the fees and management fees provided for in sections 1599 quinquies, 1607 bis to 1609 F and 1641.
    "In order to benefit from the debursement, each year, in respect of the declarations provided for in article 1477, the rental value of eligible assets.
    "The property for which the debtors request the benefit of the debit cannot be the subject of the discounts referred to in articles 1647 C to 1647 C quinquies.
    “II. ― The amount of the discount is equal to the proceeds of the rental value of the capital assets referred to in I, after the application of all reductions and cuts to which it may be subject, by the overall rate of the taxation year found in the municipality.
    "The overall rate referred to in the previous paragraph is the rate defined in section 1648 D IV.
    "The basis for this reduction shall not be taken into account for the application of exemptions, slaughters and discounts referred to in Articles 1464 to 1466 E, in the second paragraph of 3rd bis of Article 1469, in Article 1469, A quater and in the fifth paragraph of Article 1518 A.
    "Other deductions that may be subject to the assessment referred to in second paragraph I of this section shall be effected, if any, after that provided for in this section.
    "III. ― The effect of the discount cannot be to reduce the contribution referred to in the second paragraph of I to less than the amount resulting from the application of section 1647 D."
    IV. – In the first paragraph of Article 1647 C sexies of the same code, the reference: « 1647 C quinquies is replaced by the reference: "1647 C quinquies A".
    V. ∙ I to IV apply to contributions made in 2008 and to contributions made in 2010 in other cases, starting in 2009.

    Article 23 Learn more about this article...

    I. ― The 4th of Article 39 of the General Tax Code is amended as follows:
    1° The second paragraph is deleted;
    2° In the first sentence of the last paragraph, the words: the first two paragraphs are replaced by the words: the first paragraph.
    II. ― The book of tax procedures is amended as follows:
    1° Thearticle L. 78is repealed;
    2° In the first paragraph of Article L. 79, the words: articles L. 77 and L. 78 are replaced by the words: of Article L. 77 .
    III. ― This section applies to receivables earned in respect of fiscal years ended December 31, 2008.

    Article 24 Learn more about this article...

    
    I. ― In the first sentence of the IV of Article 151-0 of the General Tax Code, the words: "Administration" are replaced by the words: "the agency referred to in second paragraph of Article L. 133-6-8 of the Social Security Code "
    II. - By derogation from second paragraph of Article L. 133-6-8 of the Social Security Code and IV of Article 151-0 of the General Tax Code, options provided for first paragraph of Article L. 133-6-8 of the Social Security Code and first paragraph of Article 151-0 of the General Tax Code may be exercised, for the year 2009, until March 31, 2009.
    The provisions of this II shall not apply where the option is exercised under an activity creation.
    III. This section comes into force on January 1, 2009.

    Rule 25 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    1° At the beginning of Article 182 A, the words are added: "With the exception of wages entering the scope of Article 182 A bis",
    2° After section 182 A, it is inserted an article 182 A bis:
    "Art. 182 A bis.-I. ― Give rise to the application of a deduction to the source of the amounts paid, including wages, in return for artistic benefits provided or used in France, by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporate tax, who do not have in this country permanent professional installation.
    “II. ― The basis of this deduction is the gross amount of money paid after deduction of 10% for professional costs.
    "III. – The retention rate is 15%.
    "IV. ― Deduction is imputed on the amount of income tax established under the conditions set out in a of section 197 A. For the purposes of this provision, the taxable net income used to calculate income tax is determined under the common law conditions.
    "V. ― The provisions of the first paragraph of Article 197 B shall apply for the fraction of the remuneration determined in accordance with Part II of this Article that does not exceed the upper limit set by Article 182 A, III and IV annually."
    3° In article 182 B, the words: "artistic or" are deleted;
    4° In the fourth paragraph of section 193, after the reference: " 182 A", the reference is inserted: " 182 A bis", and the reference: "200 undecies" is replaced by the reference: "200 quaterdecies";
    5° In article 219 quinquies, after the reference: " 182 B", are inserted the words: "or section 182 A bis";
    6° Section 1671 A is amended as follows:
    (a) In the first sentence of the first paragraph, after the reference: " 182 A", the reference is inserted: ", 182 A bis";
    (b) The second preambular paragraph is replaced by three sub-items:
    "The deduction at the source is neither operated nor paid to the Consolidated Revenue Fund when its amount does not exceed €8 per month:
    "a. For the same employee, pensioned or indebted in the case of deduction at the source provided for in section 182 A;
    “b. For the same recipient of payments resulting in the deduction to the source provided for in section 182 A bis. »
    II. – I applies to amounts paid as of January 1, 2009.

    Rule 26 Learn more about this article...

    
    I. ― Section 1464 I of the General Tax Code is amended as follows:
    1° In I, the reference: "1639 bis A" is replaced by the reference: "1639 A bis";
    2° In IV, the words: "mentioned in II" are deleted.
    II. ― I applies on the basis of taxation established for the year 2009.

    Rule 27 Learn more about this article...

    
    I. ― The I of Article 1648 AA of the General Tax Code is amended as follows:
    1° In the first sentence of the first paragraph and in the second paragraph, after the words: "detail", the words "or commercial sets" are inserted and the words "and 3°" are replaced by the references: ", 4° and 5°";
    2° In 1° and in the first sentence of 2°, after the word: "shops" are inserted the words: "or commercial sets" and "or commercial sets".
    II. ― I is applicable from the coming into force of IX of Article 102 of Law No. 2008-776 of 4 August 2008 modernization of the economy.

    Rule 28 Learn more about this article...

    
    I. ― Section 223 E of the General Tax Code is supplemented by a paragraph as follows:
    "When, as a result of a transfer of ownership of securities made within eighteen months of the opening of a safeguard or judicial recovery procedure or following the opening of a judicial liquidation procedure for one or more companies members of a group, the capital of one or more affiliates members of the group shall not be held at least 95% by the parent company of the group under the conditions prescribed by the first paragraph The amount of the overall deficit or the overall long-term net impairment attributable to the group's parent company level is reduced to the amount attributable to the subsidiary level referred to in this paragraph. This paragraph does not apply to the fraction of the overall deficit likely to be charged under the conditions set out in section 223 G."
    II. ― 6 of section 223 L is completed by an hour as follows:
    “(h) When a subsidiary corporation that is a member of a group ceases to be a member of that group because of a transfer of ownership in the forecasts of the second paragraph of section 223 E and that the said corporation meets the conditions set out in the first or second paragraphs of section 223 A, the said corporation may, with effect on the opening date of the fiscal year under which it ceased to be part of the above group, a new group with the
    "The option provided by the said subparagraphs shall be exercised no later than the expiry of the period provided for in the sixth paragraph of section 223 Deducted from the date of completion of the transfer of ownership. This option is accompanied by the document referred to in the first paragraph (c) of present 6.
    "The duration of the first year of the companies of the group so formed may be less than or more than twelve months, without prejudice to the application of section 37. The option mentioned in the second paragraph of this h includes the indication of the duration of this exercise.
    "This h also applies where the capital of the companies referred to in this paragraph is to be held, under the conditions provided for in the first or second paragraphs of section 223 A, by a corporation that meets the conditions set out in one of these paragraphs, being specified that, in this case, the new group includes the latter as a parent company and the first companies referred to in this paragraph as subsidiaries. »
    III. ― This section applies to transactions that occurred during a fiscal year ended January 1, 2008.

    Rule 29 Learn more about this article...

    
    I. ― Article 39 A of the General Tax Code is amended as follows:
    1° At the beginning of 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. I applies to property acquired or manufactured between December 4, 2008 and December 31, 2009.

    Rule 30 Learn more about this article...

    
    I. ― The ceiling mentioned in the fourteenth paragraph of Article 244 quater J of the General Tax Code is raised to €65,100 for refundable 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, if applicable, is increased under the conditions set out in the fifteenth, sixteenth and seventeenth paragraphs of the same I.
    II. ― A decree in the Council of State determines the conditions of application of I.

    Rule 31 Learn more about this article...

    
    I. ― After article 199 sexvicies of the General Tax Code, it is inserted an article 199 septvicies as follows:
    "Art. 199 septvicies.-I. ― Taxpayers domiciled in France within the meaning of section 4 B who acquire, between January 1, 2009 and December 31, 2012, a new housing or in the future state of completion benefit from a reduction in income tax provided that they undertake to rent it naked for use in main dwelling for a minimum period of nine years.
    "The tax reduction applies under the same conditions to the housing that the taxpayer is building and that was the subject of, between January 1, 2009 and December 31, 2012, a building permit application deposit, as well as to the premises assigned for use other than the dwelling acquired between the same dates and that the taxpayer is transforming into housing. It also applies, under the same conditions, to dwellings that do not meet the decency characteristics provided for in theArticle 6 of Act No. 89-462 of 6 July 1989 to improve rental reports and to amend Act No. 86-1290 of 23 December 1986 between 1 January 2009 and 31 December 2012 are the subject of rehabilitation works defined by decree allowing housing to acquire technical performances similar to those of new dwellings. Completion of construction or processing shall be effected no later than December 31 of the second year following the completion of the construction permit application or the acquisition of the facility to be transformed.
    "The application of this tax reduction is, in respect of the acquisition or construction of a dwelling, exclusive, for the same dwelling, of the deduction under the depreciation referred to in paragraph 1 of Article 31.
    "The rental cannot be concluded with a member of the tax home or, if the housing is the property of a corporation not subject to corporate tax, with one of its partners or with a member of the tax home of one of its partners.
    "The rental of accommodation granted to a public or private organization that gives it as a bare sub-location for primary use to a person other than one mentioned in the fourth paragraph of this section does not constitute an obstacle to the benefit of the tax reduction provided that the organization does not provide any hotel or para-hotel benefits.
    "The tax reduction is not applicable to dwellings whose ownership rights are dismembered or to dwellings owned by a corporation not subject to tax on corporations whose ownership rights of shares are dismembered. It is also not applicable to buildings classified or registered under historical monuments or having been approved by the Minister or having received the label issued by the Heritage Foundation, referred to in the first paragraph of the 3rd paragraph of Article 156.
    “II. ― The tax reduction is applicable only to dwellings whose thermal characteristics and energy performance comply with the requirements of Article L. 111-9 of the Construction and Housing Code. Compliance with this condition is justified by the taxpayer in terms defined by order.
    "The first paragraph applies from the publication of the Order in Council referred to in the same paragraph and no later than January 1, 2010.
    "III. ― The lease undertaking referred to in I must take effect within twelve months of the completion date of the building or its acquisition if it is later. This commitment provides that the rent must not exceed a ceiling fixed by the decree provided for in the third paragraph of the 1st paragraph of the I of Article 31.
    "IV. ― The tax reduction is calculated on the cost of the dwelling retained for its fraction less than €300,000. The tax reduction rate is 25 per cent for housing acquired or built in 2009 and 2010, and 20 per cent for housing acquired or built from 2011.
    "When the accommodation is held in indivision, each indivisaire receives the tax reduction within the limit of the share of the return price corresponding to its rights in the indivision.
    "When the housing is the property of a corporation not subject to the tax on corporations other than a civil real estate investment corporation, the taxpayer is entitled to the tax reduction within the limits of the share of the share of the return price corresponding to its property rights.
    "In the same taxation year, the taxpayer can only benefit from the tax reduction because of the acquisition, construction or transformation of a single dwelling.
    "The tax reduction is spread over nine years. It is granted in respect of the completion year of the accommodation or acquisition if it is later and charged on the tax due for that same year and then on the tax due for each of the following eight years at a ninth of its total amount for each of these years.
    "When the portion of the tax reduction attributable to a taxation year exceeds the tax due by the taxpayer for that same year, the balance may be charged on the income tax due in the following years up to the sixth year inclusively.
    "When the tax reduction is acquired under a non-residential location and the taxpayer is converted into a dwelling or housing that does not meet the decency characteristics of the taxpayerArticle 6 of Act No. 89-462 of 6 July 1989 to improve rental reports and to amend Act No. 86-1290 of 23 December 1986 and subject to rehabilitation works defined by decree allowing housing to acquire technical performances similar to those of new dwellings, it is calculated on the purchase price of the local or increased housing of the amount of processing or rehabilitation work and it is granted for the year of completion of this work.
    "V. ― Where the accommodation remains leased, after the period covered by the rental undertaking referred to in I, under the conditions referred to in the second paragraph of 1° I of section 31, by three years, the taxpayer continues to benefit from the tax reduction provided for in this section for a maximum of six additional years. In this case, the annual tax reduction is equal to 2% of the cost of housing.
    “VI. ― A taxpayer may not, for the same dwelling or subscription of shares, benefit from either one of the tax reductions provided for in sections 199 decies E to 199 decies G, 199 decies I, 199 undecies A or 199 tervicies and the provisions of this section.
    "Working expenses for the calculation of the tax reduction under this section cannot be deducted for the determination of land income.
    « VII. ― The tax reduction obtained is the subject of a recovery for the year in which:
    « 1° The termination of the lease or retention commitment of the shares referred to in I or VIII;
    « 2° Dismemberment of the property rights of the property or shares. However, no revocation is made when the dismemberment of this right or the transfer of ownership of the property is the result of the death of one of the members of the common-taxed couple and the attribute surviving spouse of the property or owner of its usufruct undertakes to comply with the commitments provided for in I and, where applicable, in VIII, under the same conditions and under the same terms, for the period remaining to be incurred on the date of death.
    « VIII. ― The tax reduction is applicable, under the same conditions, to the partner of a civil real estate investment corporation governed by sections L. 214-50 et seq. of the monetary and financial code whose share of income is, pursuant to section 8 of this code, subject in its name to income tax in the land income category.
    "The tax reduction rate is 25% for subscriptions made in 2009 and 2010, and 20% for subscriptions made from 2011.
    "The tax reduction, which is not applicable to securities whose property rights are dismembered, is conditional on the condition that 95% of the subscription is used exclusively to fund an investment for which the conditions of application of this section are met. In addition, the company must make a commitment to rent housing under the conditions set out in this section. The partner must commit to retaining all of its securities until the end of the company's lease commitment. The proceeds of the subscription must be fully invested within eighteen months after the closing of the subscription.
    "In respect of a taxation year, the amount of the subscription eligible for the tax reduction cannot exceed, for the same taxpayer, the amount of €300,000.
    "The tax reduction is spread over nine years. It is granted for the year of the subscription and charged on the tax due for that same year and then on the tax due for each of the following eight years at a ninth of its total amount for each of these years.
    "When the portion of the tax reduction attributable to a taxation year exceeds the tax due by the taxpayer for that same year, the balance may be charged on the income tax due in the following years up to the sixth year inclusively.
    "The application of this tax reduction is, under the same subscription of shares, exclusive of the deduction for the depreciation under section 31 bis.
    " IX. ― The total amount of expenditures retained for the purposes of this section in respect of, on the one hand, the acquisition, construction or transformation of a dwelling and, on the other, of securities subscriptions, may not exceed €300,000 per taxpayer and for the same taxation year.
    "X. ― As of the issuance of a Budget and Housing Ministers' Order to classify municipalities by geographic areas based on the supply and demand for housing, the tax reduction provided for in this section is no longer granted in respect of dwellings located in municipalities classified in geographic areas that are not characterized by an imbalance between supply and housing demand and acquired as of the day after the date of publication of this Order. »
    II. ― 1° of Article 31 of the same code is amended as follows:
    1° In the first sentence of the first and second paragraphs of the h, the words: "from 3 April 2003" are replaced by the words: "from 3 April 2003 to 31 December 2009";
    2° The k is supplemented by the words: ", or, for dwellings under which the tax reduction provided for in section 199 septvicies has been acquired, where the commitments provided for in this section are met and for the duration of these".
    3° The l is thus modified:
    (a) The first paragraph is supplemented by the words: "or from the dwellings under which the tax reduction provided for in section 199 septvicies was acquired when the taxpayer complies with the commitments set out in I or V of that section and for the duration of that section";
    (b) The first sentence of the second paragraph is supplemented by the words "or article 199 septvicies", and the second sentence of the second paragraph is supplemented by the words "or article 199 septvicies";
    (c) In the first sentence of the fourth preambular paragraph, after the words: "the rental undertaking" are inserted the words: "the dwellings for which the taxpayer exercised the option provided for in the h".
    III. ― At the end of the second sentence of the first paragraph of section 31 bis of the same code, the words "from April 3, 2003" are replaced by the words "from April 3, 2003 to December 31, 2009".
    IV. ― In 3 of the II of Article 239 nunies of the same code, the words: "and Article 199 undecies A" are replaced by the words: ", Article 199 undecies A and Article 199 septvicies".
    V. ― The tax reduction under section 199 septvicies of the General Tax Code is not granted for the acquisition of housing for which a promise of purchase or synallagmatic promise was made by the purchaser before January 1, 2009.

    Rule 32 Learn more about this article...

    
    The 5th of the II of Article 1609 quinquies C of the General Tax Code is supplemented by a paragraph thus written:
    "The tax potential of each municipality and grouping with a clean taxation is symmetrically corrected to take into account the application of this 5°. This correction is, however, deleted for the grouping in calculating the tax potential taken into account to determine the inter-community staffing received in the first year of adoption of the regime provided for in section 1609 nonies C."

    Rule 33 Learn more about this article...

    
    The general tax code is amended as follows:
    1° In the third of Article 641 bis, the year: "2008" is replaced by the year: "2012";
    2° At the first and last sentences of the first paragraph of Article 1135, the year: "2012" is replaced by the year: "2014";
    3° Article 1135 bis I is amended as follows:
    (a) In the first paragraph, the year: "2010" is replaced by the year: "2012";
    (b) In the second paragraph, the year: "2011" is 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° In section 750 bis A, the year: "2012" is replaced by the year: "2014".

    Rule 34 Learn more about this article...

    I. ― Section 42 of Act No. 95-115 of 4 February 1995 on the development and development of the territory is amended as follows:
    1° In the second preambular paragraph, after the words: the revitalization of employment pools, the words are inserted: areas of defence restructuring;
    2° After the 3 bis, a 3 ter is inserted as follows:
    3 ter. Defence restructuring areas are divided 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 direct jobs as a result of the reorganization of the military units and establishments of the Ministry of Defence in the national territory and, on the other, whose territory is covered by a contract for the revitalization of the defence site. These territories must meet one of the following criteria:
    (a) A higher unemployment rate of three points at the national average;
    (b) A negative average annual population variation between the last two known censuses of absolute value at 0.15 per cent;
    (c) A negative average annual change in total employment over a three-year period in absolute terms to 0.5%;
    (d) A relationship between the local loss of direct employment due to the reorganization of military units in the national territory and the employed population of at least 5%.
    The statistical references used for the determination of these territories are set by regulation;
    2° The municipalities, if any referred to in 1°, characterized by a loss of at least fifty direct jobs due to the reorganization of the military units and establishments of the Ministry of Defence in the national territory and whose territory is covered by a contract of revitalization of the defence site.
    The contracts for the revitalization of a defence site are concluded between, on the one hand, the State and, on the other hand, the communes or groups of local authorities corresponding to the sites most affected by the reorganization because of a net loss of many direct jobs and a great economic and demographic fragility. They are three years, reconductable once for two years.
    Defence restructuring areas are defined by a joint decree of Ministers responsible for the economy, budget and land use, which determines, for each area, the years between 2009 and 2013 under which it is recognized.
    II. ― After section 44 of the General Tax Code, it is inserted an article 44 terdecies as follows:
    Art. 44 terdecies.-I. ― In the perimeter of the defence restructuring zones mentioned in the 1st of the 3 ter of theArticle 42 of Act No. 95-115 of 4 February 1995 in respect of the reorganization and development of the territory and in the land-holdings released by the reorganization of the military units and establishments of the Ministry of Defence and located in the communes defined in the only 2° of the same 3 ter, the taxpayers who create activities for a period of three years beginning on the date of publication of the order referred to in the last paragraph of the same 3 ter or, if that second date is later,
    The benefit of the exemption shall be reserved for taxpayers engaged in industrial, commercial or artisanal activities within the meaning of section 34 and 5° of the I of section 35, except for the activities of furniture leasing and rental of residential or agricultural buildings within the meaning of section 63, under the conditions and limits established by this section. The exemption applies under the same conditions and limits to companies subject to tax on companies engaged in non-commercial business within the meaning of 1 of section 92.
    The exemption does not apply to creations of activity in areas of defence restructuring following the transfer of an activity previously carried out by a taxpayer who has benefited under one or more of the five years before that of the transfer of articles 44 sexies, 44 sexies A, 44 septies, 44 octies A, 44 decies A, 44 decies, 44 undecies and 44 of odecies, of the territory development premium,
    The exemption does not apply to taxpayers who create an activity in the context of a transfer, concentration or restructuring of pre-existing activities in the areas of defence restructuring or that resume such activities, except for the remaining duration, if the resumed or transferred activity benefits or has benefited from the exemption regime provided for in this section.
    Where a taxpayer whose non-sedentary activity is located in a defence restructuring area but carried out in whole or in part outside of that area, the exemption applies if the taxpayer employs at least one full-time or equivalent sedentary employee, performing his or her duties in the premises assigned to the activity, or if the taxpayer realises at least 25% of its turnover with customers located in the area.
    The profits referred to in the first paragraph are subject to income tax or corporate tax up to one-third of their amount in the first twelve-month period following the exemption period and two-thirds for the next twelve-month period.
    II. ― The exempt benefit for a taxation year or fiscal year is that declared in accordance with the terms and conditions set out in sections 50-0, 53 A, 96 to 100, 102 ter and 103, diminished of the following gross products that remain taxable under the conditions of common law:
    (a) Products of shares or shares of companies, results of companies or organizations subject to the regime provided for in Article 8, when they do not originate from an activity in a defence restructuring area, and results of disposal of corporate securities;
    (b) Products related to grants, liberalities and debt abandonment;
    (c) Revenues of receivables and financial transactions for the amount that exceeds the amount of the financial expenses incurred in the same fiscal year or taxation year if the taxpayer is not a credit institution referred to in theArticle L. 511-1 of the monetary and financial code ;
    (d) Products derived from industrial and commercial property rights when these rights do not originate in the activity carried out in a defence restructuring area.
    Where the taxpayer does not exercise all of its activity in a defence restructuring area, the exempt benefit shall be determined by affecting the amount resulting from the calculation so made of the ratio between, on the one hand, the sum of the occupational tax elements defined in section 1467, with the exception of the rental value of the means of carriage, relating to the activity carried out in a defence restructuring area and For the purpose of fixing this report, the rental value of capital assets subject to a land tax is that determined in accordance with section 1467 to January 1 of the year in which the fiscal year or January 1 of the profit taxation year is closed.
    By exception to the previous paragraph, the taxpayer engaged in a building rental activity is exempted only because of the profits from the only buildings located in a defence restructuring area. This provision applies regardless of the location of the lessor.
    The benefit of the exemption is subject to compliance with Commission Regulation (EC) No 1998 / 2006 of 15 December 2006 concerning the application of Articles 87 and 88 of the treaty to the aids of minimis. However, on the option of the undertakings that carry out the operations referred to in I of this Article in a zone of regional purpose assistance, the benefit of the exemption is subject to compliance with Article 13 of Regulation (EC) No 800 / 2008 of the Commission of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (general exemption by category).
    The option mentioned in the previous paragraph is irrevocable for the duration of the exemption. It shall be exercised within six months of the transactions referred to in I of this Article.
    III. ― Where the taxpayer referred to in I is a corporation member of a tax group referred to in section 223 A, the exempt benefit is that of that corporation determined under the conditions set out in II of this section, within the limit of the overall result of the group.
    When the taxpayer meets the requirements for the benefit of the provisions of one of the plans provided for in sections 44 sexies, 44 sexies A, 44 septies, 44 octies A or 44 duodecies and the plan provided for in this section, the taxpayer may opt for the plan within six months of the start of business. The option is irrevocable.
    IV. ∙ The declarative obligations of persons and organizations concerned by the exemption provided for in this section are determined by decree.
    III. ― After article 1383 H of the same code, an article 1383 I is inserted as follows:
    Art. 1383 I. ― Territorial authorities and public institutions of intercommunal cooperation with a clean taxation may, by deliberation under the conditions provided for in Article 1639 A bis, exempt from land tax on the built properties the buildings located in the areas of defense restructuring defined at 1° and 2° of the 3 ter of theArticle 42 of Act No. 95-115 of 4 February 1995 orientation for the development and development of the territory.
    The exemption applies to immovables attached to an establishment that meets the requirements for exemption under I quinquies B of section 1466 A and for the same period as that.
    It applies as of January 1 of the year following the year in which the connection to a qualifying establishment occurred.
    This exemption ceases to apply as of January 1 of the year following that in which the immovables are no longer assigned to an activity entering the scope of the professional tax.
    In the event of an operator change during an exemption period, the exemption period is maintained for the remaining period and under the conditions provided for the predecessor.
    The exemption relates to the totality of the share to each territorial community or public institution of intercommunal cooperation with a clean taxation.
    Where the conditions required to benefit from one of the exemptions provided for in 1383 A, 1383 C bis, 1383 D, 1383 F or 1383 H and that provided for in this section are satisfied, the taxpayer must opt for any of these plans before January 1 of the year in which the exemption takes effect. The option is irrevocable and applies to all territorial authorities and public institutions of intercommunal cooperation.
    The benefit of the exemption is subject to compliance with Commission Regulation (EC) No 1998 / 2006 of 15 December 2006 concerning the application of Articles 87 and 88 of the treaty to the aids of minimis. However, on the option of the proprietors of a building in a zone of regional purpose assistance, the benefit of the exemption is subject to compliance with section 13 of Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (general exemption regulation by category).
    The option mentioned in the previous 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 the persons and bodies concerned by the exemption provided for in this Article shall be determined by decree.
    IV. ― Section 1466 A of the same code is amended as follows:
    1° After I quinquies A, it is inserted an I quinquies B as follows:
    I quinquies B. ― Territorial authorities and public institutions of intercommunal cooperation with a clean taxation may, by deliberation under the conditions provided for in Article 1639 A bis, exempt companies from professional tax for the creations and extensions of establishments located within the scope of the defence restructuring zones mentioned in 1° and 2° of the 3 ter of theArticle 42 of Act No. 95-115 of 4 February 1995 guidance for the development and development of the territory that are carried out for a period of three years beginning on the date of publication of the order referred to in the last paragraph of the same 3 ter or, if that second date is later, on 1 January of the year preceding that under which the territory is recognized as a zone of defence restructuring by that order.
    The exemption provided for in the first paragraph shall, for five years from the year following the establishment or, in the event of an extension of establishment, from the second year following the establishment, bear the full share of the share to each territorial or public inter-communal cooperation institution with a clean taxation.
    In the event of an operator change during the exemption period, the exemption period is maintained for the remaining period and under the conditions provided for the predecessor.
    The exemption does not apply to taxation bases for movable property transferred by a business from an establishment that, under one or more of the five years preceding the transfer:
    (a) given the payment of a land use allowance;
    (b) Or has benefited, for the purpose of laying down the bases for transferred property, from the exemption provided, as the case may be, in sections 1464 B, 1465, 1465 A, 1465 B or 1466 B to 1466 E, to I bis, I ter, I quater, I quinquies, I quinquies A or I sexies of this section or to this I quinquies B.
    For the purposes of this I quinquies B, the deliberations of the territorial authorities and their groupings with a clean taxation may be limited to all establishments created or extended.
    The benefit of the exemption provided for in the first paragraph is subject to compliance with the Commission's Regulation (EC) No 1998 / 2006 of 15 December 2006. However, on an optional basis of the undertakings that carry out the operations referred to in the first paragraph of this I quinquies B in the regional end aid zones, the benefit of the exemption provided for in the first paragraph is subject to compliance with Article 13 of Regulation (EC) No 800 / 2008 of the Commission of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption).
    The option mentioned in the previous paragraph is irrevocable for the duration of the exemption. It shall be exercised, as the case may be, within the time limit for the filing of the annual return for the first year for which the exemption takes effect or the provisional declaration of professional tax referred to in section 1477. ;
    2° II is thus amended:
    (a) In the first, second and third paragraphs, after the reference: I quinquies A, is inserted the reference: I quinquies B;
    (b) In the second paragraph, the word and reference: or 1465 B are replaced by the references:, 1465 B, 1466 C, 1466 D or 1466 E;
    (c) In c, the word and reference: or I quinquies A are replaced by the references: I quinquies A or I quinquies B.
    V. ― After Article 1647 C sexies of the same code, it is inserted an article 1647 C septies so written:
    Art. 1647 C septies.-I. ― Debts of professional tax and companies temporarily exempted from this tax under one or more of their establishments under sections 1464 B to 1464 D, 1464 I, 1464 K and 1466 A to 1466 E may benefit from a tax credit, supported by the State and equal to 750 € per employee employed for at least one year to 1 January of the taxation year in the establishment under which the tax credit is requested, where the following conditions are met:
    1° The establishment is a micro-enterprise within the meaning of Article 2 of Schedule I to Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General Exemption Regulation by category);
    2° The establishment carries out, as a principal, a commercial or artisanal activity within the meaning of Article 34;
    3° The establishment is located, as of January 1st of the year under which the tax credit is first requested, in a municipality defined at 2° of the 3 ter of theArticle 42 of Act No. 95-115 of 4 February 1995 orientation for the development and development of the territory.
    II. ― The tax credit applies for three years from January 1 of the year in which the municipality is recognized as a defence restructuring area.
    In the event of a change of operator, the new operator may apply for the benefit of the tax credit for the remaining period and under the conditions provided for its predecessor.
    III. ― To benefit from the tax credit, debtors report annually on the return and within the time limit set out in I of section 1477 the number of employees employed for at least one year to January 1 of the year of the filing of the return. Debts held under Article 1477's II obligations indicate on the provisional declaration the number of employees employed for at least one year to January 1 of the year following the change of operator or employee as of January 1 of the year following that of establishment. For those indebted persons who are not bound to these declarations, the information shall be printed on the same deadline.
    IV. ― The tax credit is imputed on the professional tax contribution charged to the debtor. If he is superior, the difference is due to the debtor.
    V. ― If, during the period of application of the tax credit or within five years after the end of the tax credit, the debtor transfers out of the European Economic Area the jobs that have been entitled to the tax credit, the debtor is required to remit the amounts he has received in that capacity.
    VI. ― Jobs transferred from another establishment of the company located in an area other than those referred to in the 3 ter of theArticle 42 of Act No. 95-115 of 4 February 1995 referred to above do not open the tax credit.
    The provisions of this Article shall be exclusive, for the same year, for the benefit of the provisions of Article 1647 C sexies.
    VII. ― The benefit of the tax credit is subject to compliance with Commission Regulation (EC) No 1998 / 2006 of 15 December 2006 concerning the application of Articles 87 and 88 of the Treaty to Minimizing Aids.
    VI. 1. Gains and remuneration within the meaning ofArticle L. 242-1 of the Social Security Code or ofArticle L. 741-10 of the Rural Code, paid in a calendar month to employees employed by an establishment of a business carrying on the activities referred to in the second paragraph of Article 44 octies of the General Tax Code which is implanted or created to carry out a new activity within the scope of a defence restructuring area defined at 1° of 3 ter of theArticle 42 of Act No. 95-115 of 4 February 1995 guidance for the development and development of the territory or in land grabs released by the reorganization of military units or establishments of the Ministry of Defence located in the communes defined in the 2nd of the same 3 ter, are exempted from the employer's expense contributions for social insurance and family allowances.
    The exemption is applicable in respect of implantations and creations carried out for a period of three years beginning on the date of publication of the order referred to in the last paragraph of the same 3 ter or, if that second date is later, on 1 January of the year before that in respect of which the territory or commune is recognized as a defence restructuring area by that order.
    The exemption is applicable for five years from the establishment or creation.
    The amount of the exemption is equal to the amount of the employer's dependant contributions for social insurance and family allowances where the hourly pay is less than a threshold equal to the minimum growth wage plus 40%.From this threshold, the amount of the exemption decreases linearly and becomes null when the hourly pay is equal to the minimum growth wage plus 140 percent. It is the subject of a third-party reduction in the fourth year and two-thirds in the fifth year.
    2. The exemption provided for in the first paragraph of 1 is open for the employment of employees whose actual, regular and indispensable activity for the performance of the employment contract is carried out in whole or in part in a defence restructuring area.
    3. The exemption provided for in the first paragraph of 1 is not applicable to businesses created as part of a concentration, restructuring, extension of pre-existing activities or resumption of such activities within the meaning of III of Article 44 sexies of the General Tax Codeexcept where these pre-existing activities in the area are carried out by companies that have implemented an employment backup plan under the conditions provided by theArticle L. 1233-61 of the Labour Code or are the subject of a collective procedure referred to in articles L. 631-1 or L. 640-1 of the Commercial Code, or companies that benefit from the exemption provided for in the first paragraph of this section. In the latter case, the exemption is open for the remaining period to run.
    4. The exemption provided for in the first paragraph of 1 is not applicable to earnings and remuneration for jobs transferred by a company in a defence restructuring area for which the employer benefited, for one or more of the five years prior to the transfer, from the exemption provided for in the exemption provided for in the first paragraph of 1Article L. 131-4-2 of the Social Security Code, or exemption provided to articles 12 and 13 of Act No. 96-987 of 14 November 1996 relating to the implementation of the City's Stimulus Agreement, i.e. the payment of a land use allowance.
    The exemption referred to in the first paragraph of 1 of this VI in a land grab freed by the reorganization of military units or establishments of the Ministry of Defence located in a commune defined in the only 2° of the 3 ter of theArticle 42 of Act No. 95-115 of 4 February 1995 referred to above is not applicable to earnings and remuneration for jobs transferred to this right from establishments located in the rest of the municipality's territory or that of neighbouring municipalities.
    5. The benefit of the exemption provided for in the first paragraph of the 1 shall not be accumulated, for the employment of the same employee, with that of an aid from the State to employment or of a total or partial exemption of social security employers' contributions or the application of specific sums, amounts or rates of contributions, except for the flat deduction provided for in theArticle L. 241-18 of the Social Security Code.
    The benefit of the exemption provided for in the first paragraph of 1 of this VI shall be subject to the fact, for the employer, to be up to date with its declarative or payment obligations with respect to the recovery agency.
    When the employer did not fulfill in a calendar year the obligation defined to 1° of Article L. 2242-8 of the Labour Code requirements articles L. 2242-1 to L. 2242-4 of the same codethe amount of the exemption provided for in the first paragraph of 1 of this VI shall be reduced by 10% for the remuneration paid in that same year. It is reduced by 100% when the employer does not fulfill this obligation for the third consecutive year.
    6. The benefit of the exemption provided for in the first paragraph of 1 is subject to compliance with Commission Regulation (EC) No 1998 / 2006 of 15 December 2006 concerning the application of Articles 87 and 88 of the Treaty to Minimizing Aids. However, on the option of the undertakings that carry out the operations referred to in the first paragraph of 1 of this VI in the areas of regional purpose assistance, 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 the Commission of 6 August 2008 declaring certain categories of assistance compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption category).
    The option referred to in the previous paragraph is irrevocable for the duration of the exemption provided for in the first paragraph of this VI. It shall be exercised within six months after the establishments or creations mentioned in the same 1.
    VII. ― Where the undertaking exercises the option for the application of section 13 of Commission Regulation (EC) No 800 / 2008 of 6 August 2008 referred to above under one of the devices provided for in sections 44 terdecies and 1383 I in I quinquies B of Article 1466 A of the general tax code or in the VII of this article, this option applies to all of the above-mentioned devices.
    Where no option for the application of section 13 of Commission Regulation (EC) No 800 / 2008 of 6 August 2008 referred to above was made within the time required under one of the exemption devices mentioned in the preceding paragraph, the subsequent exercise of options for one of these devices is not admissible.

    
    

    
    B. Legal security

    Rule 35 Learn more about this article...

    I. ― Section L. 64 of the Tax Procedures Book is amended as follows:
    1° The first four sub-items are replaced by a sub-item:
    In order to restore its true character, the administration is entitled to deviate, as it is not enforceable, the acts constituting an abuse of law, that these acts have a fictitious character, or that, seeking the benefit of a literal application of the texts or decisions against the objectives pursued by their authors, they could not be inspired by any other reason than that of ;
    2° The fifth paragraph is amended to read:
    (a) The first sentence is deleted;
    (b) In the second sentence, the words: advisory for the suppression of abuse of law are replaced by the words: abuse of tax law;
    (c) In the last sentence, the words: whose notices will be the subject of an annual report are deleted;
    3° It is added a paragraph to read:
    Notices rendered are the subject of an annual report that is made public.
    II. ―Article L. 64 A of the same book is repealed.
    III. ― In article L. 64 B of the same book, the words: contract or agreement are replaced by the words: or several acts.
    IV. ― Section 1653 C of the General Tax Code is amended as follows:
    1° In the first paragraph, the word: advisory is deleted;
    2° The text is as follows:
    (c) A lawyer with jurisdiction in tax law;
    3° After the d, are inserted e, f and g as follows:
    (e) A notary;
    (f) An expert accountant;
    (g) A university professor, a law or economic sciences associate. ;
    4° The last paragraph is replaced by three subparagraphs as follows:
    The members of the committee shall be appointed by the Minister responsible for the budget on the proposal of the National Council of Bars for the person referred to in c, the High Council of Notariat for the person referred to in e and the High Council of the Order of Accountants for the person referred to in f.
    Alternates are appointed under the same conditions.
    The Minister responsible for the budget also designates one or more category A officers from the General Directorate of Public Finance to serve as Rapporteur to the committee.
    V. ― After article 1653 C of the same code, two articles 1653 D and 1653 E are inserted as follows:
    Art. 1653 D.-I. ― Any member of the Tax Abuse Committee must inform the Chair:
    1° Interests he held in the two years prior to his appointment, held or held;
    2° Duties in an economic or financial activity that he or she has performed in the two years preceding his or her appointment, which he or she exercises or comes to exercise;
    3° Of any term in a corporation that he held in the two years preceding his appointment, which he held or has just held.
    This information and the information concerning the chair are made available to members of the committee.
    No member of the committee may deliberate in a case in which he or, where appropriate, a legal person in which he or she has, in the two years preceding the deliberation, served or held a warrant, has or had an interest in the same period. He may no longer participate in a deliberation of a case in which he or, where appropriate, a legal person in which he or she, during the two years preceding the deliberation, acted or held a warrant, represented one of the parties concerned during the same period.
    The chair of the committee shall take appropriate measures to ensure compliance with these obligations and prohibitions.
    II. ― Members and staff of the Tax Abuse Committee are required to respect the rules of professional secrecy defined in theArticle L. 103 of the Tax Procedures Book.
    This secret is not opposable to the judicial authority acting under a criminal procedure.
    III. ― No one may be a member of this committee if he has been sentenced over the past five years, in accordance with the terms set out in theArticle 131-27 of the Criminal Code, to a penalty of not exercising a commercial or industrial profession, to direct, administer, manage or control in any way, directly or indirectly, on its own behalf or on behalf of others, a commercial or industrial enterprise or a commercial corporation.
    Art. 1653 E.-When the Tax Abuse Committee is seized, the taxpayer and the administration are invited by the chair to make their comments.
    VI. ― Section 1729 of the same code is amended as follows:
    1° The b is thus written:
    (b) 80% in cases of abuse of law within the meaning ofArticle L. 64 of the Tax Procedures Book ; it is reduced to 40% when it is not established that the taxpayer had the primary initiative of or was the principal beneficiary of the abuse of law;
    2° It is added a c as follows:
    (c) 80% in the event of fraudulent manoeuvres or concealment of part of the price stipulated in a contract or in the case of application of section 792 bis.
    VII. ― In II of section 1740 B of the same code, the reference: to b is replaced by the references: to b and c.
    VIII. ― 1 of the V of Article 1754 of the same code is as follows:
    1. In the event of an abuse of law or concealment of a portion of the price stipulated in a contract, all parties to the act or agreement shall be held in solidarity with the debtor of the tax contribution or the return of an undue debt, the payment of the interest of delay and the increase provided for in section 1729.
    IX. ― I, II, III, VI, VII and VIII apply to corrective proposals notified as of January 1, 2009. The IV applies effective April 1, 2009.

    Rule 36 Learn more about this article...

    
    I. ― After Article L. 21 A of the Tax Procedures Book, an article L. 21 B is inserted as follows:
    "Art.L. 21 B.-I. ― Signatories of the declaration provided for in theArticle 800 of the General Tax Code and the donee mentioned in an act of free transfer between livers may require the administration to control the declaration of which they are signatories or the act to which they are parties. This application, in order to be admissible, must be signed by recipients of at least one third of the net assets declared and transmitted during the transfer.
    "The request for control must be:
    « 1° With respect to a statement or registered act prior to receipt of a notice of recovery or a notice of stay referred to in Article L. 67;
    « 2° And filed no later than three months after the registration of the declaration or act without being preceded by the date of the registration.
    “II. ― Where the conditions referred to in I are satisfied, no increase in taxation may be proposed after the one-year period following the date of receipt of the application for review. This one-year period is extended, if any, from the taxpayer's response time to requests for information, justifications or clarifications from the administration, for the party exceeding the time limit set out in section L. 11, as well as the time limit for the administration to receive the information requested from the foreign authorities when goods located abroad are on the declaration or act referred to in this section.
    "III. ― The warranty referred to in II does not apply to the tax increases:
    « 1° Deriving from the omission, in the act or declaration, of the mention of property, rights, values or gifts that should have been included therein;
    « 2° Or the questioning of a favourable exemption or taxation regime because of non-compliance with an undertaking or condition intended to benefit from it;
    « 3° Or proposed under the procedure provided for in Article L. 64.
    "IV. ― I to III applies to requests for control relating to open successions or donations made between January 1, 2009 and December 31, 2011. »
    II. ― The Government shall submit to Parliament, by 1 October 2011, a report on the application of I.

    Rule 37 Learn more about this article...

    
    The 3rd of Article 83 of the General Tax Code is supplemented by a paragraph thus written:
    "The costs, rights and interests of borrowing paid to acquire or subscribe shares or shares of a corporation that has an industrial, commercial, artisanal, agricultural or liberal activity in which the employee or the officer carries out his or her principal professional activity are admitted, on evidence, for real professional costs as long as these expenses are useful to the acquisition or retention of his or her income. Interests allowed in deduction are those that correspond to the share of the borrowing, the amount of which is proportionate to the annual earnings or expected at the time the borrowing is contracted. The remuneration taken into account is the income referred to in section 79 and imposed on the basis of this section. Subscriptions or acquisitions of securities resulting in the tax reductions provided for in sections 199 terdecies-0 A, 199 terdecies-0 B or 885-0 V bis, as well as the subscriptions and acquisitions of securities contained in a Share Savings Plan defined in section 163 quinquies D or in a Pay Saving Plan set out in Book III of Part 3 of the Work Deduction Code, »

    Rule 38 Learn more about this article...

    
    I. ― Section 151 septies A of the General Tax Code is amended as follows:
    1° At the 3° of the I and the b of the 1° of the IV bis, the words: "in the year following the assignment, or in the year before it if these events are after December 31, 2005" are replaced by the words: "in the next two years or before the assignment";
    2° II is supplemented by a sub-item:
    "When one of the conditions set out in 2° or 3° of I is not met at the end of the period set out in this same 3°, the exemption provided for in I is questioned for the year in which the term of this period comes. » ;
    3° IV bis is supplemented by a sub-item:
    "When one of the conditions provided for in b of 1° or 2° is not met at the end of the period provided for in this b, the exemption provided for in this IV bis is questioned for the year in which the term of this period comes. »
    II. ― Section 150-0 D ter of the same code is amended as follows:
    1° At the c of 2° of the I, the words: "in the year following the assignment, or in the year preceding the assignment if these events are after December 31, 2005" are replaced by the words: "in the next two years or before the assignment";
    2° The IV is supplemented by a sentence as follows:
    "The same applies to the year of expiry of the period referred to in c of 2° of I, where one of the conditions provided for in 1° or 2° of the same I is not met at the end of this period. »
    III. – I and II are applicable to assignments made effective January 1, 2009.

    Rule 39 Learn more about this article...

    
    After section 814 B of the General Tax Code, it is inserted an article 814 C thus drafted:
    "Art. 814 C.-Subject to the provisions of the last paragraph of the III of Article 810, are registered in fixed law of 375 € to 500 € for companies with a capital of at least 225 000 €:
    « 1° Corporate capital reductions against cancellation or reduction of nominal or number of securities;
    « 2° Reductions of capital resulting from the acquisition by the companies of their own securities, with the allocation of social goods to the partners, including cash, when a single act is established to see both transactions;
    « 3° The capital reductions resulting from the acquisition by the companies of their own securities when two separate acts are drawn up to see both transactions. »

    Rule 40 Learn more about this article...

    
    I. ― In Article 730 bis of the General Tax Code, after the words: "Article 8 and ", is inserted the word "all" and, after the words: "mainly agricultural" are inserted the words: ", even non-operating,".
    II. ― I applies to transactions that began on January 1, 2009.

    Rule 41 Learn more about this article...

    
    Section 885 H of the General Tax Code is amended as follows:
    1° The first paragraph is as follows:
    "The anticipated exemptions for transfer rights by death by articles 787 B and 787 C, 4° to 6° of 1 and 3° to 7° of 2 of Article 793 and 795 A and 1135 bis are not applicable to the solidarity tax on fortune. » ;
    2° The second preambular paragraph reads as follows:
    "The shares of forest groupings are exempted up to three quarters of the fraction of the net value corresponding to the properties referred to in 3° of 1 of Article 793 and under the same conditions. » ;
    3° In the last paragraph, the words: "that these shares be representative of inputs made by buildings or property rights to agriculture and" are deleted.

    Rule 42 Learn more about this article...

    
    I. ― 1° of the D of Article 1594 F quinquies of the general tax code is thus written:
    « 1° That on the day of the acquisition the buildings have been operated for at least two years:
    " — by virtue of a lease to the acquirer, the spouse, the ascendants or the ascendants of the spouse or the acquirer corporation;
    " — either by virtue of a provision made by the lessee for the benefit of the acquirer legal person. »
    II. ― I applies to transactions that began on January 1, 2009.

    Rule 43 Learn more about this article...

    
    I. ― After Article 150-0 A of the General Tax Code, it is inserted an Ibi as follows:
    "I bis. 1. The more and less-values determined under the conditions of Article 150-0 D and realized during the assignment as expensive, carried out directly or by interposed person, of shares of companies or groups carrying on an activity other than the management of their own household or real estate assets, the results of which are imposed under the conditions of Articles 8 to 8 quinquies, or of dismembered rights relating to these shares, are, where the more D bis, exempt or not attributable to:
    « 1° The total amount of the annual income as defined in 2 of this article shall be less than or equal to:
    "(a) €250,000 if the sale of goods, objects, supplies and foodstuffs to be carried out or to be consumed on site or to be supplied with housing or if it is agricultural activities;
    "(b) €90,000 if it is other activities;
    « 2° Part of their amount when the revenues are greater than 250,000 € and less than 350,000 € for the activities mentioned in the 1° a, and when the revenues are greater than 90,000 € and less than 126,000 € for the activities mentioned in the 1° b. For the purposes of these provisions, the exempt amount of the surplus-value or the undue amount of the less-value shall be determined by applying it:
    “(a) For the activities mentioned at the 1° a, a rate equal to the ratio between, in the numerator, the difference between 350 000 € and the amount of the revenues and, in the denominator, the amount of 100 000 €;
    “(b) For the activities mentioned in the b of 1°, a rate equal to the ratio between, in the numerator, the difference between 126,000 € and the amount of the revenues and, in the denominator, the amount of 36,000 €.
    "When the activity is related to the two categories defined in a and b of 1°, the surplus value is completely exempted or the lesser value is not attributable if the total amount of the revenues is less than or equal to 250,000 € and if the amount of the revenues related to the activities defined in b of 1° is less than or equal to 90,000 €.
    "When these conditions are not met, if the total amount of income is less than €350,000 and if the amount of income for the activities referred to in the 1° b is less than €16,000, the exempt amount of the surplus-value or the amount not attributable to the less-value is determined by applying the lesser of the two rates that would have been determined under the conditions set at 2° if the total amount of income had been realized in the activities referred to
    “2. The amount of annual revenues is the average of the revenues, valued excluding taxes, realized under the closed years, reduced, if any, to twelve months, in the two calendar years preceding the year of the assignment of shares or duties.
    "For activities whose revenues correspond to cashed amounts, the amount of annual revenues is the average of revenues, valued without taxes, in the two calendar years preceding the year of the assignment of shares or duties.
    "The revenues generated by the companies referred to in sections 8 to 8 quinquies and groups not subject to tax on the corporations of which the taxpayer is associated or a member, in proportion to his or her voting rights or rights in the profits of those companies or groups.
    "When the taxpayer operates on an individual basis one or more activities, it is also taken into account the total amount of revenues realized by all of these activities.
    "For the purposes of the third and fourth paragraphs, revenue globalization is carried out by income category.
    “3. The additional price provided for in 2 of this article, relating to the assignment of shares or rights exempted under the conditions of 1 of this article, shall be exempted in the same proportions as the said assignment.
    “4. In the case of assignment of shares or rights mentioned in 1 belonging to a series of shares or rights of the same nature, acquired or subscribed to different dates, the assigned shares or rights are those acquired or subscribed to the oldest dates.
    "In the event of prior assignments, effective January 1, 2006, of the shares or rights of the corporation concerned for which the net gain was determined in accordance with the weighted average purchase value rule in the first paragraph of Article 150-0 D, the number of titles or rights previously transferred is deemed to have been taken as a priority on the shares or rights acquired or subscribed to the earliest dates.
    « 5. The first paragraph and 1°, 2°, 4° and 6° of the V of Article 150-0 D bis is applicable for the assessment of the duration of detention provided for in 1.
    « 6. 1 is not applicable where the annual income of the corporation or group whose shares or rights are assigned, determined under the conditions of the first and second paragraphs of 2, is greater than or equal to:
    "(a) €1,050,000 if it is companies or groups carrying on an activity referred to in the 1st of the 1st;
    "(b) 378 000 € if it is companies or groups carrying out other activities.
    "Where the activity of the corporation or group whose shares or rights are assigned is related to the two categories defined in (a) and (b), the 1 is not applicable where the annual income of that corporation or group is greater than or equal to 1,050,000 € or when the amount of the revenues related to the activities of the corporation or group defined in (b) is greater than or equal to 378 000 €. »
    II. ― In the third paragraph of Article 170 of the same code, after the reference: "125 A", the words are inserted: "the amount of net earnings exempted under I bis of Article 150-0 A".
    III. ― At the beginning of the 1st of the IV of Article 1417 of the same code, the words are inserted: "From the amount of the net gains exempted under I bis of Article 150-0 A as well as", and the reference: "of Article 150-0 A" is replaced by the words "of the same article".
    IV. 4 of article 1600-0 H of the same code is thus written:
    “4. Net gains exempted under Article 150-0 I bis A and the surplus-values exempted under the 7 of the III of the same article; "
    V. ― After the c of 5 of article 1649-0 A of the same code, it is inserted a cbi as follows:
    “c bis) The amount of non-assessed under I bis of Article 150-0 A, within the amount of the surplus-values referred to in the same article, as well as the gains and profits of the same nature taken into account under 4. »
    VI. ― After the words: "for the sake of", the end of the first sentence of the second sentence of Article L. 136-6 of the Social Security Code is thus written: "net gains exempted under Article 150-0's I bis A of the same code as well as exempt surplus-values pursuant to 7 of II of the same article. »
    VII. ― This section applies to transfers made effective January 1, 2014.

    Rule 44 Learn more about this article...

    
    The last sentence of Article 151 nuns of the General Tax Code is replaced by two paragraphs as follows:
    "This deferral is maintained in the event of a free transfer of the shares or shares of the partner to a natural person if the natural person undertakes to declare in his or her name this surplus value when the transfer, redemption or cancellation of these shares or shares.
    "In the event of a free transfer under the conditions set out in the preceding paragraph, the deferral surplus-value held by the recipient of the transmission is permanently exempt when, on a continuous basis during the five years following the transmission, the beneficiary of the transmission carries out his professional activity within the company, under the conditions set out in I or 1° of III, and that the latter continues its commercial, industrial, artisanal, liberal or agricultural activity. »

    Rule 45 Learn more about this article...

    
    I. ― The second paragraph of Article 793 bis of the General Tax Code is amended as follows:
    1° The amount: "76 000 €" is replaced by the amount: "100 000 €";
    2° It is added a sentence as follows:
    "This limit is updated on January 1 of each year, in the same proportion as the upper limit of the first tranche of the income tax scale and rounded to the nearest euro. »
    II. ― I applies to open estates and donations made as of January 1, 2009.

    Rule 46 Learn more about this article...

    
    Article L. 18 of the Tax Procedures Book is re-established:
    "Art.L. 18.-I. ― Article L. 17 may not be applied when an indebted person envisages the donation of all or part of his or her individual business or of the securities of the corporation in which he or she exercises executive functions, excluding the securities of companies mentioned in theArticle 885 O quater of the general tax codeif the following conditions are met:
    « 1° The donor of good faith has, prior to the donation, consulted in writing the administration on the venal value to which he considers his business;
    « 2° The donor provided the administration with all the useful elements to assess the value of the property as part of the proposed donation transaction;
    « 3° The donor, within three months of the administration's response, made the donation on the basis of the venal value expressly accepted by the administration.
    “II. ― Administration has a period of six months to decide on the application referred to in 1° of I.
    "III. ― A decree in the Council of State specifies the terms and conditions for the application of this article, including the documents and information that must be provided by the taxpayer. »

    Rule 47 Learn more about this article...

    
    The second paragraph of Article L. 80 A of the Tax Procedures Book is supplemented by a sentence as follows:
    "It is also subject to the administration, under the same conditions, the published instructions or circulars relating to tax recovery and tax penalties. »

    Rule 48 Learn more about this article...

    
    I. ― Article L. 80 B of the Tax Procedures Book is supplemented by an 8° as follows:
    « 8° When the administration did not respond within three months to a good-faith taxpayer who requested, from a written, accurate and complete presentation of the factual situation, whether the income of its business activity, when it is subject to income tax, falls under the category of industrial and commercial profits within the meaning ofArticle 34 of the General Tax Code or the benefits of the liberal professions and of the charges and offices of which the holders do not have the quality of merchants referred to in section 92 of the same code, or, in the case of a civil society, if the results of his professional activity are subject to income tax or corporate tax.
    "A decree in the Council of State specifies the conditions of application of this 8th. »
    II. ― I applies to applications submitted to the administration effective July 1, 2009.

    Rule 49 Learn more about this article...

    
    I. ― After the 2nd of Article 1727 of the General Tax Code, a 2 bis is inserted as follows:
    "2 bis. As part of the tax elements for a statement made within the prescribed time limits, when the principle or terms of the declaration of these elements are met, either by a difficulty in interpreting a tax provision that came into force on or before the declarative expiry of January 1 of the year, or by a difficulty in determining the tax implications of an accounting rule, and the following conditions are met:
    « 1° The taxpayer in good faith has attached to his statement a copy of the application, filed before the expiry of the reporting period, by which he has requested the administration, in a precise and complete manner, to take a position on the matter without obtaining an answer;
    « 2° The administration did not formally take a position on the matter before the expiry of the reporting period. »
    II. ― I applies to statements made effective January 1, 2009.

    Rule 50 Learn more about this article...

    
    I. ― After Article L. 80 CA of the Tax Procedures Book, an article L. 80 CB is inserted as follows:
    "Art.L. 80 CB.-When the administration has formally taken a position as a result of a written, precise and complete application filed under 1° to 6° or 8° of Article L. 80 B or Article L. 80 C by a deemable in good faith, the latter may seize the administration, within two months, to request a second review of the application, on the condition that it is new.
    "This second review is also open to those in good faith who have filed an application under section L. 18 in the absence of agreement with the administration on a value.
    "When a request for a second review is filed, which is made in a collegial manner, the administration shall meet the same rules and deadlines as those applicable to the original application, deducted from the new referral.
    "At his request, the taxpayer or his representative is heard by the college.
    "A decree in the Council of State specifies the conditions for the application of this article. »
    II. ― I applies to applications submitted to the administration effective July 1, 2009.

    
    

    
    C. ∙ Combating tax evasion

    Rule 51 Learn more about 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, concerning the controls of liquid money entering or leaving the Community".

    Rule 52 Learn more about this article...

    
    I. ― Section L. 169 of the Tax Procedures Book is amended as follows:
    1° In the second and fourth paragraphs, the word "sixth" is replaced by the word "tenth";
    2° After the third preambular paragraph, a sub-item reads as follows:
    "The right of resumption of administration shall be exercised until the end of the tenth year following that in respect of which the taxation is due, where the declarative obligations set out in sections 123 bis, 209 B, 1649 A and 1649 AA of the same code were not respected and concern a State or territory that has not entered into an administrative assistance agreement with France to combat tax fraud and evasion allowing access to banking information. This right of recovery applies only to income or profits associated with the reporting obligations that have not been met. » ;
    3° In the last paragraph, the word "fifth" is replaced by the word "sixth".
    II. ― In the second paragraph of Article L. 174 and in the second paragraph of Article L. 176 of the same book, the word "sixth" is replaced by the word "tenth".
    III. ― Article L. 186 of the same book is as follows:
    "Art. L. 186. - Where a shorter or longer limitation period is not expressly provided, the right of resumption of the administration shall be exercised until the sixth year after that of the tax-generating fact expires. »
    IV. ― Article 1736 IV of the General Tax Code is amended as follows:
    1° The amount: « 750 € » is replaced by the amount : « 1 500 € » ;
    2° It is added a sentence as follows:
    "However, for the offence of the second paragraph of Article 1649 A, this amount is increased to €10,000 per unreported account when the reporting obligation concerns a State or territory that has not entered into an administrative assistance agreement with France to combat tax fraud and evasion allowing access to banking information. »
    V. ― In article 1766 of the same code, the amount "750 €" is replaced by the amount "1 500 €".
    VI. ― I to III applies to deadlines that expire after December 31, 2008. IVs and Vs are applicable as of the taxation of revenues for the year 2008.

    Rule 53 Learn more about this article...

    [Dispositions declared not in conformity with the Constitution by the Constitutional Council decision No. 2008-574 DC of 29 December 2008.]

    Rule 54 Learn more about this article...

    
    I. ― Section L. 16 B of the Tax Procedures Book is amended as follows:
    1° The third to fifth sub-items of II are replaced by four sub-items:
    "The order includes:
    “(a) The address of the places to visit;
    “(b) The name and quality of the authorized official who requested and obtained permission to conduct the visiting operations;
    "(c) The authorization given to the employee who conducts the visiting operations to collect on-site information and justifications from the occupant of the place or his or her representative and, if present, from the taxpayer referred to in the I, as well as the authorization to request the taxpayer to justify during the visit of their identity and address under the same conditions. » ;
    2° After the III, a III bis is inserted as follows:
    "III bis. ― During the visit, authorized tax officers may collect, on site, information and justifications regarding the actions of the taxpayer referred to in I to the occupant of the place or his or her representative and, if present, to that taxpayer after informing them that their consent is necessary. This information and justifications are recorded in a record annexed to the minutes referred to in IV and signed by tax officers, persons whose information and justifications have been collected and the judicial police officer present.
    "The tax officers may ask the occupant of the premises or his or her representative and the taxpayer, if they consent, to justify their identity and address.
    "Consents are referred to the record as well as, where appropriate, refusal to sign. » ;
    3° The VI is supplemented by a sub-item:
    "However, if, at the expiry of a period of thirty days following the notification of a stay addressed to the taxpayer, to which is annexed a summary of the diligences performed by the administration for the return of the seized documents or their reproduction, the seized documents and documents could not be returned by the taxpayer's fact, the information collected is subject to the latter after the implementation of the control procedures referred to in the first and second paragraphs.
    II. ― After article L. 76 B of the same book, an article L. 76 C is inserted as follows:
    "Art. L. 76 C. - The administration is required to inform the taxpayer of the content and origin of the information contained in the seized documents and documents or their reproduction, referred to in I of section L. 16 B and which could not be returned to the taxpayer under the conditions set out in the second paragraph of paragraph VI of the same section, on which it was based to establish the taxation referred to in the first paragraph of section 57. The taxpayer may at any time obtain the restitution of these documents and documents. »

    Rule 55 Learn more about this article...

    
    After Article L. 96 F of the Tax Procedures Book, an article L. 96 G is inserted as follows:
    "Art.L. 96 G.-The Tax Officers may communicate the data retained and processed by electronic communications operators within the framework of Article L. 34-1 of the Post and Electronic Communications Code and by the providers referred to in 1 and 2 of Article 6 of Act No. 2004-575 of 21 June 2004 for confidence in the digital economy under the conditions provided for in this article.
    "They may also be provided with processed and retained data relating to the identification of the vendor or provider, to the nature of the goods or services sold, at the date and amount of the sales or benefits carried out by the operators of the services provided for in paragraph 2 of Article 11 of the Regulation (EC) No. 1777 / 2005 of the Council of 17 October 2005 bearing enforcement measures of Directive 77 / 388 / EEC relating to the common value-added tax system and, subject to the reserves provided for in Article L. 34-1 of the postal and electronic communications code, the data processed and retained by the service operators provided for in Article 11 e of Regulation (EC) No 1777 / 2005 of the Council of 17 October 2005 referred to above. »

    Rule 56 Learn more about this article...

    
    The IV of Article 302 bis K of the General Tax Code is thus amended:
    1° In the second paragraph of 1 the word "pass" is replaced by the word "check";
    2° After the second preambular paragraph 1, five sub-items are inserted:
    "In the course of the audit, the company may regulate errors, inaccuracies, omissions or deficiencies in the timely filings, with the payment of a late interest equal to 70% of the delayed interest set out in section 1727.
    "This spontaneous regularization procedure is subject to the following conditions:
    « 1° The company makes the request before any correction proposal;
    « 2° Regularization is not an exclusive offence in good faith;
    « 3° The company shall file a supplementary statement within thirty days of its application and shall pay all the simple fee supplements and late interest at the time of filing this return. » ;
    3° The third paragraph of 1 is supplemented by a sentence as follows:
    "On request of the company received prior to the expiry of the period referred to above by the Civil Aviation Branch, this period is extended by 30 days. » ;
    4° After 2, it is inserted a 2 bis as follows:
    "2 bis. Where the increases made under 1 and 2 are liable to several of the increases provided for in 1 of 1728 and 1729, section 1729 A is applicable. »

    Rule 57 Learn more about this article...

    I. ― Section 352 of the Customs Code is supplemented by the words and three paragraphs as follows: , excluding applications made under sections 236 to 239 of the Community Customs Code.
    The claim referred to in the preceding paragraph must be submitted to the Regional Customs Director of the place of payment or location of the goods. The Regional Customs Director shall decide on the application within four months of its receipt.
    The action against the decision of the administration, taken as a result of this claim, must be brought before the designated court in section 358 of this Code, within two months from the notification of the decision of the administration or, if no response, at the expiry of the four-month period referred to in the preceding paragraph.
    2. The action against a decision of the administration, taken as a result of a request for remission or repayment based on sections 236 to 239 of the Community Customs Code, must be submitted to the court designated in section 358 of this Code within three months from the notification of the decision of the administration or, failing a reply, at the expiry of the four-month period provided for in Order No. 2001-908 of 3 October 2001 It shall be suspended in the event of a referral of the Conciliation and Customs Expertise Commission under the conditions set out in Article 450 of this Code.
    II. ― In 1 of section 355 of the same code, the words: sections 352 are replaced by the words: 1 of section 352 and the articles.
    III. ― In 2 of article 358 of the same code, after the words: in debt , are inserted the words: , to the requests made under section 352.
    

    Rule 58 Learn more about this article...

    
    I. ― The 4th of section 1929 quater of the general tax code is as follows:
    “4. Advertising is mandatory when it is found, after the nine months following the first date of any of the events mentioned in the 3, that the amount of the sums due from that date by the debtor to the same accounting or service assimilated and likely to be registered exceeds a threshold fixed by decree.
    "Amounts referred to in the preceding paragraph are not subject to advertising when the debtor complies with a phased debt plan and its current tax obligations. As soon as the plan is denounced, the public accountant must proceed with the publication within two months. »
    II. 4 of Article 379 bis of the Customs Code is amended as follows:
    1° The words: "for a civil semester" are replaced by the words: "for the nine months following the issuance of an enforceable title";
    2° The words are added: "and exceed a threshold set by decree";
    3° It is added a paragraph to read:
    "Amounts referred to in the preceding paragraph are not subject to advertising when the debtor respects a phased debt plan. As soon as the plan is denounced, the public accountant must proceed with the publication within two months. »
    III. ― Article L. 243-5 of the Social Security Code is amended as follows:
    1° In the first sentence of the first paragraph, the word "six" is replaced by the word "new";
    2° After the first preambular paragraph, a sub-item reads as follows:
    "However, the creditor organization is not required to register these claims when the debtor respects a phased debt plan. As soon as the plan is denounced, the creditor body must register within two months. » ;
    3° In the fifth paragraph, the word "second" is replaced by the word "third".
    IV. ― I to III applies to claims arising as of July 1, 2008.

    Rule 59 Learn more about this article...

    
    In the last paragraph of articles L. 6265-1 and L. 6365-1 of the General Code of Territorial Communities, the word "not" is deleted.

    
    

    
    D. ― Simplifications

    Rule 60 Learn more about this article...

    
    I. ― In the third sentence of the first paragraph of Article 175 of the General Tax Code, the words: "up to April 30" are replaced by the words: "up to a date fixed by decree and no later than the second working day following May 1".
    II. — The second paragraph of Article 223 of the same code is as follows:
    "However, the statement of benefit or deficit is made within three months of the year's closing. If the fiscal year is closed on December 31, or if no exercise is closed in a year, the statement must be filed until a date fixed by order and no later than the second working day following May 1. »
    III. ― The 1° of Article 298 bis of the same code is amended as follows:
    1° In the first sentence, the words: "before May 5 of each year" are replaced by the words: "every year, up to a date fixed by decree and no later than the second working day after May 1st,";
    2° In 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 after May 1st."
    IV. ― In the seventh paragraph of Article 302 bis KD of the same code, the words: "before April 30 of each year" are replaced by the words: "every year, up to a date fixed by decree and no later than the second working day following May 1".
    V. ― In I of section 1477 of the same code, the words: "before May 1" are deleted twice and, after the words: "taxation" and "creation or change" are inserted the words: "to a date fixed by decree and no later than the second working day after May 1".
    VI. ― At the first sentence of the first paragraph of Article 1609 septvicies of the same code, the words: "before April 25 of" are deleted, and are added the words: "and up to a date fixed by decree and no later than the second working day following May 1".
    VII. ― At the b of the 2nd of the II of article 1635 sexies of the same code, the words: "before May 1st of" are deleted, and are added the words: "to a date fixed by decree and at the latest the second working day after May 1st".
    VIII. ― In the IV of Article 1647 E of the same code, the words: "within 30 April of" are deleted, and are added the words: "up to a date fixed by decree and no later than the second working day after 1 May".
    IX. ― At the first sentence of the third paragraph of section 1679 septies of the same code, the words: "At the latest on April 30 of" are deleted and, after the words: "of taxation", are inserted the words: "up to a date fixed by decree and at the latest on the second working day following May 1,".
    X. ∙ I to IX come into force on January 1, 2009.

    Rule 61 Learn more about this article...

    
    I. ― The 19th of Article 81 of the General Tax Code is thus written:
    « 19° Within the limit of €5,04 per title, the supplement 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 Part III of the Labour Code, where this contribution is between a minimum and a maximum fixed by order of the Minister responsible for the budget. The exemption limit is observed each year in the same proportion as the upper limit of the first instalment of the income tax scale of the year before that of the acquisition of the restored and rounded securities, if applicable, to the nearest euro centime.
    "This exemption is conditional on the condition that the employee complies with the obligations that are borne by the same chapter II; "
    II. ― Article L. 3262-6 of the Labour Code is read as follows:
    "Art.L. 3262-6.-Article 81 of the General Tax Codewhere the employer contributes to the acquisition of the securities by the beneficiary employee, the resulting supplement of remuneration for the employee is exempted from income tax within the limit provided for in 19° of that section. »
    III. – I and II apply as of the 2008 taxation of revenues.

    Rule 62 Learn more about this article...

    
    Section 407 of the General Tax Code is amended as follows:
    1° In the first paragraph, the references: "L. 115-1 to L. 115-20" are replaced by the references: "L. 115-1 to L. 115-18, L. 115-21 and L. 115-22", and the words: "to file with the municipality of the headquarters of its operation the declaration provided for" are replaced by the words: "to be electronically subscribed to the customs and indirect duties administration, no later than 10 December"
    2° After the first preambular paragraph, a sub-item reads as follows:
    "However, the owner, farmer, metayer, wine-producing, may file a paper statement in place of the electronic declaration at the town hall of the headquarters of its operation by 25 November. » ;
    3° The second paragraph is amended to read:
    (a) The first sentence is deleted;
    (b) In the second sentence, the words: "this date" are replaced by the words: "the above-mentioned dates", the words: "of the deposit" are deleted and, before the words: "of the town hall" are inserted the words: "if any,"
    4° After the word "collectively," the end of the last paragraph is as follows: "to subscribe their statement electronically after the date mentioned in the first paragraph or to file their paper declaration after the date mentioned in the second paragraph. » ;
    5° It is added a paragraph to read:
    "On request from the municipality of the declarant's headquarters, the administration of customs and indirect duties may send a hard copy or a dematerialized version of the statement of harvest to the detainee. »

    Rule 63 Learn more about this article...

    
    The general tax code is amended as follows:
    1° Sections 413, 415, 437 and 514 are repealed;
    2° At the end of the second paragraph of Article 414, the words: "and Article 413" are deleted;
    3° In Article 1821, the words "and Article 437" are deleted.

    Rule 64 Learn more about this article...

    
    I. ― After Article L. 257 A of the Tax Procedures Book, a III is inserted as follows:

    
    

    
    "III. Common provisions

    
    "Art. L. 257 B. - The competent public accountant may assign to the payment of taxes, duties, taxes, penalties or late interest due by a debtor any refunds, discounts or refunds of taxes, duties, taxes, penalties or late interest earned to the debtor.
    "For the application of the first paragraph, claims must be liquid and payable. »
    II. ― The modalities for the implementation of I, particularly with regard to the information of the debtor, are specified by decree.

    Rule 65 Learn more about this article...

    
    In the first paragraph of Article L. 257 of the Tax Procedures Book, the word "notifies" is replaced by the word "address", and the words "by registered fold with notice of receipt" are deleted.

    Rule 66 Learn more about this article...

    
    I. ― Section L. 277 of the Tax Procedures Book is amended as follows:
    1° The first paragraph is amended to read:
    (a) In the first sentence, the word "can" is replaced by the words "is authorized" and the words "to be authorized" are deleted;
    (b) The second sentence is deleted;
    2° The second sentence of the fourth preambular paragraph is moved and replaces the second preambular paragraph;
    3° The third paragraph reads as follows:
    "When the claim referred to in the first paragraph relates to an amount of rights higher than that established by decree, the debtor shall constitute guarantees relating to the amount of rights contested. »
    II. ― Article L. 257 of the same book is amended as follows:
    1° The words: "with guarantees" are replaced by the word "specified";
    2° After the words "planned 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 guarantees" are replaced by the word "specified";
    2° The word "by" is replaced by the words "in the first paragraph of".
    IV. ― This section applies to requests for a stay of payment made as of July 1, 2009.

    Rule 67 Learn more about this article...

    
    Section 114 of the Customs Code is amended as follows:
    1° In 1, the words: "and under the obligation, for the debtors, to pay a discount of 1 ¢ of the amount of duties and taxes that will be liquidated" are deleted;
    2° The 2 is repealed.

    Rule 68 Learn more about this article...

    
    I. ― The Customs Code is amended as follows:
    1° Section 218 is amended as follows:
    (a) In 1, the words: "subject to an annual visa" are deleted;
    (b) In 2, the words: "motor power" are replaced by the words: "administrative power of motors", the words: "if they do not go into foreign territorial waters" are deleted and a sentence added:
    "A circulation card is issued to them by the deconcentrated services of ocean affairs. » ;
    2° In the first paragraph of Article 223, after the words: "Franked ships" are inserted the words: "whose hull length is greater than or equal to 7 metres or whose administrative power of the engines is greater than or equal to 22 CVs";
    3° Article 224 is repealed;
    4° Section 236 is amended as follows:
    (a) The first draft is as follows:
    "1.The act of franchising can only be used for the service of the ship for which it was issued. Shipowners may not sell, give, lend or otherwise dispose of this document. » ;
    (b) In 2, the words: "and leave" are deleted;
    5° Section 238 is amended as follows:
    (a) In the first paragraph, the words "is subject to an annual visa giving" are replaced by the word "given";
    (b) In the second paragraph, the reference: "233" is replaced by the reference: "223";
    6° In c of 2 of Article 410, the reference: "232" is deleted;
    7° Section 3 of Chapter I of Title IX and section 234 are repealed.
    II. ― This section applies effective January 1, 2009.

    Rule 69 Learn more about this article...

    I. ― Section 537 of the General Tax Code is supplemented by a paragraph to read:
    It may be derogated by order of the Minister responsible for the budget to keep the register referred to in this section for certain categories of holders or objects held.
    II. ― In the first paragraph of the I of Article 1609 vicies of the same code, after the words: It is established, the words are inserted: for the benefit of the organization mentioned in article L. 731-1 of the rural code.
    III. ― Section 1618 septies of the same code is amended as follows:
    1° In the first paragraph, after the words: It is established, the words are inserted: for the benefit of the organization mentioned 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. ― In II of section 1698 D of the same code, the words: of the tax provided for in section 1618 septies are replaced by the words: taxes provided for in sections 1618 septies and 1619.
    V. ― Section 1800 of the same code is as follows:
    Art. 1800.-In respect of indirect contributions, the court may, in view of the extent and severity of the offence committed, moderate the amount of fines and penalties up to one third of the sum used as the basis for calculating the proportional penalty and release the offender from confiscation, except for prohibited items, by the payment of an amount that the court will refer.
    The court cannot exempt the debtor from the payment of fraudulent or unduly obtained amounts.
    In case of recidivism within one year, the court may moderate the amount of fines and penalties up to half of the amount used as the basis for calculating the proportional penalty.
    VI. ― Articles L. 45-00 A and L. 114 B of the Tax Procedures Book are repealed.
    VII. ― Article L. 289 of the same book is amended as follows:
    1° The words: rights of access to alcohol, alcoholic beverages and manufactured tobacco are deleted;
    2° It is added a paragraph to read:
    For excise rights on alcohol, alcoholic beverages and manufactured tobacco, it is applied to Council Regulation (EC) No 2073 / 2004 of 16 November 2004 on administrative cooperation in the field of excise rights.
    VIII. ― At 2° of Article 9 of Law No. 2004-639 of 2 July 2004 on the granting of sea, after the words: excluding tax on value added, are inserted the words: and off-limits.
    IX. – In the first paragraph of Article 266 quinquies of the Customs Code, the words: Customs office are replaced by the words: Customs service.
    X. ― The II and III apply as of January 1, 2009.

    Rule 70 Learn more about this article...

    
    I. ― The Customs Code is amended as follows:
    1° The 3° of Article 265 C is thus written:
    « 3° When used in a process of manufacture of non-metallic minerals, classified in the statistical nomenclature of economic activities in the European Community, as it results from Regulation (EC) No 1893 / 2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical nomenclature of economic activities NACE Rev. 2 and amending Regulation (EEC) No 3037 / 90 of the Council as well as certain statistical areas 23. » ;
    2° The b and c of 1° of 4 of article 266 quinquies B are thus written:
    “(b) A dual use within the meaning of 2° of Article 265 C;
    "(c) In a process of manufacture of non-metallic minerals, classified in the statistical nomenclature of economic activities in the European Community, as it results from Regulation (EC) No 1893 / 2006 of the European Parliament and the Council of 20 December 2006, referred to above, under Division 23; "
    II. ― The general tax code is amended as follows:
    1° In the second paragraph of Article 302 B, after the word "articles", is inserted the reference: "402 bis",
    2° In the first paragraph of section 362, the percentage: "80%" is replaced by the percentage: "90%";
    3° The first paragraph of 1° of Article 403 is thus written:
    "835 € within the limits of 108 000 hectolitres of pure alcohol per year for the rum as defined in a and f of item 1 of Schedule II to Regulation (EC) No 110 / 2008 of the European Parliament and of the Council of 15 January 2008 concerning the definition, designation, presentation, labelling and protection of geographical indications of spirity drinks and abrogation of the regulation (EEC) no 1576 »
    III. – The II comes into force as of January 1, 2009.

    Rule 71 Learn more about this article...

    
    In the first sentence of the second paragraph of Article 568 of the General Tax Code, the rate: "22.07 %" is replaced by the rate: "21.73 %".

    Rule 72 Learn more about this article...

    
    I. ― Article 1599 quindecies of the general tax code is thus written:
    "Art. 1599 quindecies.-It is instituted for the benefit of the regions and the territorial community of Corsica a tax on vehicle registration certificates.
    "This tax is proportional or fixed according to the distinctions set out in sections 1599 sexdecies to 1599 novo-decies.
    "It is assigned to the area in which the home of the owner of the vehicle is located.
    "However, where the owner is a corporation or an individual business, the tax is assigned to the area where the property is located to which the vehicle is assigned as principal.
    "For a rental vehicle, the tax is assigned to the area where the establishment is located where, under the first lease, the vehicle is made available to the tenant.
    "For a vehicle subject to either a lease agreement or a lease contract of two years or more, the tax is assigned to the area where the tenant's home is located or, if the tenant is a legal person or an individual company, the property to which the vehicle is assigned as principal.
    "The tax due to the issuance of a TT and WW series registration certificate is assigned to the region in which the application for registration is made.
    "The vehicle registration certificate fee is seated and recovered as a stamp fee. »
    II. ― Section 1599 octodecies of the same code is amended as follows:
    1° The first draft is as follows:
    “1. Is subordinate to the payment of a fixed tax, the grant:
    « 1° Of all duplicate certificates;
    « 2° Certificates issued in the event of a change in the civil status of a natural person, or in the case of a change in the social name of a legal person;
    « 3° Certificates issued in the event of modification of the technical characteristics of the vehicle;
    « 4° Certificates issued if the vehicle is changed. » ;
    2° 3 is thus written:
    “3. No tax is payable when:
    “(a) The issuance of the registration certificate is a result of a change in marital status or a change in domicile;
    “(b) The issuance of the certificate of registration is a result of an error of seizure during a registration operation or when the issuance of the certificate is the result of the usurpation of the vehicle registration number;
    "(c) The registration operation is the sole purpose of converting the vehicle's registration number to the registration system implemented as of January 1, 2009. » ;
    3° It is added a 5 as follows:
    « 5. When the issuance of the registration certificate is a result of different events, only the event that has the highest tax is taken into account. »
    III. ― Article 1599 novodecies A of the same code is supplemented by a paragraph thus written:
    "The exemption decided by the Regional Council and, for Corsica, the Assembly of Corsica also applies to the fixed tax provided for in 3° of 1 of section 1599 octodecies when the issuance of the certificate of registration is as a result of a modification of the technical characteristics of the vehicle in order to equip it, exclusively or not, by means of an energy mentioned in the first paragraph. »
    IV. ― In section 1723 ter-0 B of the same code, the words: "taxes referred to in sections 1599 quindecies, 1635 bis M and 1635 bis O" are replaced by the words: "tax referred to in section 1599 quindecies, additional taxes to that tax and the right referred to in section 961".
    V. ∙ I to IV come into force as of January 1, 2009.

    
    

    
    E. ― Environmental measures

    Rule 73 Learn more about this article...

    
    I. ― first paragraph of the b decies of Article 279 of the General Tax Code, the percentage: "60%" is replaced by the percentage: "50%".
    II. ― The I applies to the heat supply referred to on invoices issued as of March 1, 2009, or included in advances and deposits collected as of that same date.

    Rule 74 Learn more about this article...

    
    I. ― In the last paragraph of Article 1693 bis of the General Tax Code, the word "irrevocable" is replaced by the word "five years" and, after the word "quarterly", are inserted the words "or monthly".
    II. ― I applies effective January 1, 2009.

    Rule 75 Learn more about this article...

    
    I. ― After Article 1011 bis of the General Tax Code, an article 1011 ter is inserted as follows:
    "Art. 1011 ter.-I. ― An annual fee is established for the detention of vehicles meeting the following conditions:
    « 1° The vehicle is registered in the category of passenger cars within the meaning of 1 C of Appendix II to Directive 70 / 156 / EEC of the Council of 6 February 1970 concerning the approximation of the laws of member States concerning the reception of motor vehicles and their trailers;
    "2° (a) If it has been received from the community within the meaning of the directive mentioned at 1°, its carbon dioxide emission rate, as indicated on the registration certificate, exceeds the following limit:
    “
    

    
    ANNEX TO THE FIRST
    Registration
    EMISSION RATE
    carbon dioxide
    (in grams per kilometer)

    2009	250
    2010	245
    2011	245
    2012 and beyond	240

    
    

    
    ;

    
    “(b) If it has not been the subject of the reception provided for in a, its administrative power exceeds 16 horsepower.
    "Should be exempt from this tax:
    “(a) Vehicles registered in the genus "Specialized self-propelled vehicles" or special bodywork " Handicap";
    “(b) Vehicles registered by persons with the disability card referred to in Article L. 241-3 of the Code of Social Action and Families or a person with at least one minor or dependent child, and the same tax home, are the holder of this card.
    "The companies subject to the company's vehicle tax under section 1010 are also exempted.
    “II. ― The tax is payable by all landlords or tenants, in the context of a purchase option lease or contract signed for a period of not less than two years, as of January 1 of the taxation year, of vehicles meeting the conditions set out in I.
    "III. ― The amount of the tax is 160 € per vehicle.
    "IV. ― The tax is due from the year following the issuance of the vehicle registration certificate.
    "V. ― It is disposed of by the General Directorate of Public Finance.For this purpose, the Department of the Interior shall provide the registration data for vehicles subject to annual tax whose certificate was issued in the year and the holders of these certificates.
    "VI. ― Tax is recovered as in respect of foreign claims to tax and domain. »
    II. ∙ 1. The tax referred to in the I applies to vehicles registered for the first time in France, effective January 1, 2009.
    2. A decree sets out the terms and conditions for the application of this article and, in particular, the date of issuance of the titles of perception.

    Rule 76 Learn more about this article...

    
    I. ― At the line corresponding to the index 53 in Table B of 1 of section 265 of the Customs Code, the number: "30, 2" is replaced by the number: "26, 27".
    II. I comes into force on January 1, 2009.

    Rule 77 Learn more about this article...

    
    I. ― Section 266 quinquies B of the Customs Code is amended as follows:
    1° The second is supplemented by a sub-item:
    "In other cases, the fact that the tax is generated and the tax is due to the consumption of the coals, lignites and cokes carried out on the customs territory of France by a final user. » ;
    2° The 3 is completed by a 3° as follows:
    « 3° By the end user mentioned in the last paragraph of 2. » ;
    3° At 4° of 5, after the word: "mass" are inserted the words: "whose fuel and electricity purchases used for this valuation represent at least 3% of their turnover";
    4° In the first sentence of 6, the words "actually delivered" are replaced by the words "delivered energy".
    II. ∙ I enter into force on 1 January 2009.

    
    

    
    F. ∙ Sectoral measures

    Rule 78 Learn more about this article...

    
    I. ― The 4th of Article 71 of the General Tax Code is thus written:
    « 4° The ceilings provided for in sections 72 D and 72 D bis are multiplied by the number of partners within the limit of three. »
    II. ∙ The first paragraph of Article 72 D of the same code is replaced by seven paragraphs:
    "Agricultural operators subject to a real tax regime may make an investment deduction in each fiscal year that is capped:
    “(a) A €4,000 within the limit of the taxable profit, if less than € 10,000;
    “(b) A 40% of this benefit when it is included between 10 000 € and 40,000 €;
    "(c) At the sum of 8 000 € plus 20 % of this benefit when it is included between 40,000 € and 60,000 €;
    "(d) A 20 000 € when this benefit exceeds 60,000 €.
    "For limited liability farms that have not opted for the tax system of capital corporations, the ceiling is multiplied by the number of associates operating within the limit of three.
    "The deduction is made after application of the slaughter under section 73 B."
    III. ― Section 72 D bis of the same code is amended as follows:
    1° I is thus written:
    "I. ― Within the limits of the taxable profit, agricultural operators subject to a real tax system may make an allowance for aleas, the amount per fiscal year of twelve months is €23,000, provided that they have subscribed an insurance for the fiscal year under conditions defined by decree.
    "Under this same reservation, where the result of the exercise is greater than 20% at least than the average of the results of the previous three years, the operator may practice a supplement of deduction for hazards, within the limit of the profit, to the amount of 500 € per employee equivalent full time. For the calculation of the average of the results of the previous three years, it is not taken into account the deficit deferrals.
    "When the employee(s) of the operation are employed only on a part-time basis or on a fraction only 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 incurred during the year and 1,607 hours. This conversion is not made if this report is greater than one. The total obtained is rounded to the upper unit.
    "However, the aleas deduction is capped to the positive difference between the sum of € 150,000 and the amount of deductions made and not yet reported to the result, plus interest capitalized under the sixth paragraph.
    "For limited liability farms that have not opted for the tax system of capital corporations, the ceilings are multiplied by the number of associates operating within the limit of three.
    "The deduction for hazards is provided that, within three months of the year's closing, the operator has entered into an appropriation account with a credit institution an amount from the revenues of the operation of that fiscal year equal to the amount of the deduction. The professional savings thus constituted must be recorded in the assets of the balance sheet of the operation. Interests generated by this professional savings that are capitalized in the allocation account are not subject to tax.
    "The deduction shall be made after application of the deduction under section 73 B and the deduction for investment under section 72 D.
    "Amounts deducted and their capitalized interest not subject to tax may be used in the ten years following that of their registration in the allocation account:
    “(a) For each fiscal year, within the limits of the premiums and premiums paid and the deductibles purchased during the year that are provided by the insurance contracts referred to in the first paragraph;
    “(b) In the course of the occurrence of a fire or damage to crops or loss of insured livestock, within the limits of the franchises;
    "(c) As part of the occurrence exercise of a non-insured alea of climate, natural or health origin, recognized by a competent administrative authority, or declared by the operator when the positive difference between the average of the non-tax business figures of the previous three years and the non-tax revenue of the fiscal year, realized under comparable conditions, exceeds 10% of that average, within the limit of that difference.
    "The amounts and interests used are reported to the result of the year in which their withdrawal from the account occurred.
    "When these sums and interests are not used in the ten years following the one in which they are registered, they are reported to the results of the tenth fiscal year following the one in which they were registered.
    "When these amounts and interests are collected in cases other than those referred to in a to c in the ten fiscal years following the one on which they are registered, they are reported to the result of the fiscal year in which the deduction was made and increased by an amount equal to the proceeds of these sums and interests by the rate of the late interest set out in 1727. » ;
    2° In II, the word "seven" is replaced twice by the word "ten".
    IV. ― The terms of application of the III, including the definition of the hazards recognized by an administrative authority, are set by decree.
    V. ― Section 72 D ter of the General Tax Code is repealed.
    VI. ― This section applies in respect of years beginning January 1, 2009.

    Rule 79 Learn more about this article...

    
    Article 72 A of the General Code of Taxes is as follows:
    "Art. 72 A.-I. ― As of the first year opened after December 31, 1983, for plant productions, the current products are made up of the only advances to the crops that are registered, at their cost of return, in the stocks of entry and exit of the farms subject to the tax regime based on the actual profit.
    “II. ― Crop advances are represented by all expenses and expenses incurred during a fiscal year to obtain the crop that will be lifted after the fiscal year is closed. It is exclusively:
    « 1° Fees for seed, fertilizer, amendments and plant treatment products;
    « 2° Labour costs related to cultural ways, land and seed amendments;
    « 3° Equipment costs related to the same work: fuels and lubricants, maintenance, repair and depreciation of equipment, work carried out by third parties. »

    Rule 80 Learn more about this article...

    [Dispositions declared not in conformity with the Constitution by the Constitutional Council decision No. 2008-574 DC of 29 December 2008.]

    Rule 81 Learn more about this article...

    
    After Article 732 of the General Tax Code, it is inserted an article 732 A thus drafted:
    "Art. 732 A. - Acts recognizing the disposition of an artisanal fishing vessel and the equipment used for its operation shall be registered under the fixed law of 125 €. »

    Rule 82 Learn more about this article...

    
    I. ― The d of 1° of the I of section 31 of the General Tax Code is supplemented by the words: ", including those whose taxpayer is bare-owner and whose usufruct belongs to a moderately rented housing organization referred to in section L. 411-2 of the Construction and Housing Code, to a mixed economy corporation or to an organization with the approval provided for in section 365-1 of the same.
    II. ― I applies as of the 2006 taxation of revenues.

    Rule 83 Learn more about this article...

    
    I. ― After Article 35 bis of the General Tax Code, an article 35 ter is inserted as follows:
    "Art. 35 ter. - Physical persons who sell electricity generated from power installations not exceeding 3 kilowatt peak, who use the radiative energy of the sun, are connected to the public network at most and are not affected to the exercise of a professional activity are exempt from income tax on the product of these sales. »
    II. ― I applies as of the taxation of revenues for the year 2008.

    Rule 84 Learn more about this article...

    
    Section 38 quinquies of the general tax code is amended as follows:
    1° After the second preambular paragraph, a sub-item reads as follows:
    "The stored agricultural production that is not the subject of a recovery remains recorded in the stock on the operator's balance sheet for its value at the closing date of the year in which the storage occurred, plus the only costs charged by the depositary agency, up to the date of collection of the amounts representative of the assignment of the goods considered or of the deposits collected on these amounts. » ;
    2° In the last paragraph, after the word: "storage", the words are inserted: ", then a resumption by the operator".

    Rule 85 Learn more about this article...

    
    I. ― Section 156 of the General Tax Code is amended as follows:
    1° After the words: "and heritage", the end of the first paragraph of the 3rd of the I is deleted;
    2° After the 2° ter of the II, it is inserted a 2° quater as follows:
    "2° quater On an irrevocable option of the taxpayer, thereby renouncing their consideration for the valuation of their property income, the actual expenses incurred by the landowners for work paid under theArticle 605 of the Civil Code, where the dismemberment of property of a built building results from succession or donation between livers, carried out without charge or condition and consented between parents to the fourth degree inclusively. These expenses may be deducted within the annual limit of €25,000. The portion of expenditures exceeding this limit may be deducted under the same conditions for the following ten years; "
    II. ― I applies as of the 2009 taxation of revenues.

    Rule 86 Learn more about this article...

    
    I. ― After the II of Article 199 terdecies-0 A of the General Tax Code, are inserted a II bis and a II ter as follows:
    « II bis. ― The limits referred to in the first paragraph of the II are applied respectively to €50,000 for single, widowed or divorced taxpayers and to €100,000 for married taxpayers subject to common taxation for subscriptions that are entitled to the tax reduction referred to in the I to the original capital or to the capital increases of the corporations verifying the conditions referred to in the I of this section, to the 2° and 3° of the II of section 2 bis
    "The last paragraph of this section is not applicable to the subscriptions referred to in the preceding paragraph.
    "II ter. ― The tax reduction in I is calculated on the total amount of the payments referred to in the II and II bis retained within their respective annual limit. The total amount so determined shall not exceed the limits mentioned in the first paragraph of II bis. The portion of the payments for which the taxpayer intends to benefit from the tax reduction within the limit provided for in II cannot be eligible for tax reduction within the limit provided for in II bis, and vice versa. »
    II. – I applies to payments made as of January 1, 2009.

    Rule 87 Learn more about this article...

    
    Article 199 (1) of the General Tax Code 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 "economics and finances" are replaced by the words "budget manager".

    Rule 88 Learn more about this article...

    
    I. ― After the article 208 sexies of the general tax code, it is inserted an article 208 septies as follows:
    "Art. 208 septies.-I. ― The transactions of transfers of goods, rights and obligations realized, to the net book value, by a union of defense of the labels of origin constituted as a union governed by the Act of 21 March 1884 relating to trade unions or associations relevant to the Act of 1 July 1901 relating to the association contract, for the benefit of a defence and management body referred to in Article L. 642-17 of the rural code or of a control body referred to in Article L. 642-3 of the same code, made necessary by the implementation of theArticle 73 of Act No. 2006-11 of 5 January 2006 agricultural orientation andOrder No. 2006-1547 of 7 December 2006 relating to the valuation of agricultural, forestry or food products and products of the sea, do not give rise to tax on societies.
    "For the determination of their taxable results, beneficiaries of transfers must comply with the provisions set out in a, b, c and e of section 210 This code is based on the goods, rights and obligations that have been transmitted to them. For the purposes of these provisions, the absorbed corporation is the entity that owned the property, rights and obligations prior to the operation of the transaction, and the absorbing corporation is the entity with the same property, rights and obligations after the operation.
    "These provisions apply to transfers of property made effective January 1, 2007.
    “II. ― Transactions of transfers of goods, rights and obligations, to the net book value, by an agricultural union recognized by the administrative authority as an organization of producers or agricultural economic committee for the benefit of an organization that may be recognized by the administrative authority as an organization of producers or association of producer organizations in accordance with Article L. 551-1 of the rural code, and made necessary by the implementation of theArticle 53 of Act No. 2006-11 of 5 January 2006 referred to above, give rise to no tax on corporations.
    "For the determination of their taxable results, beneficiaries of transfers must comply with the provisions set out in a, b, c and e of section 210 This code is based on the goods, rights and obligations that have been transmitted to them. For the purposes of these provisions, the absorbed corporation is the entity that owned the property, rights and obligations prior to the operation of the transaction, and the absorbing corporation is the entity with the same property, rights and obligations after the operation.
    "These provisions apply to transfers of property made effective January 7, 2006. »
    II. ― Section 810 of the same code is supplemented by a VI as follows:
    "VI. ― The transactions referred to in I and II of Article 208 septies give rise to the perception of the fixed registration right provided for in I.
    "This provision applies to transfers of property made on or after January 1, 2007 for transactions referred to in I of the above-mentioned section and to transfers of property made on or after January 7, 2006 for transactions referred to in II of the same section. »

    Rule 89 Learn more about this article...

    
    I. ― AtArticle 238 bis HV of the General Tax Codethe year: "2009" is replaced by the year: "2010".
    II. ― Article 238 bis HW of the same code is amended as follows:
    1° In the first paragraph, the words: "industry" are replaced by the words: "energy charge", and the words: "only sites of" are deleted;
    2° In the second paragraph, the words: "for the supply of their sites" are deleted and the words: "of the previous fiscal year ended on the date of the application for approval" are replaced by the words: "of the last fiscal year ended in 2005";
    3° In the third paragraph, the words “to the partners of the capital corporations” are deleted;
    4° In the fourth paragraph, after the words: "are limited", the words: "in volume", and the words: "of the previous fiscal year ended on the date of the application for approval" are replaced by the words: "of the last fiscal year ended in 2005";
    5° The eighth preambular paragraph is deleted.
    III. ― This section applies to approvals issued as of January 1, 2009.

    Rule 90 Learn more about this article...

    
    I. ― After the b of 1 of section 210 B of the General Tax Code, it is inserted a paragraph as follows:
    "The breach of the commitment to the retention of securities awarded in return for contribution results in the retroactive termination of the plan of section 210 Applied to the partial asset intake operation. The loss occurs and produces its effects on the date of completion of this operation. »
    II. ― I applies to intake operations completed in the fiscal years beginning January 1, 2008.

    Rule 91 Learn more about this article...

    
    I. ― Section 223 A of the General Tax Code is amended as follows:
    1° After the second preambular paragraph, a sub-item reads as follows:
    "With the exception of the first sentence of the first paragraph, where a corporation subject to corporate tax under common law conditions is a central body referred to in theArticle L. 511-30 of the monetary and financial code or a departmental or interdepartmental credit union referred to in Article L. 512-55 of the same code holder of a collective approval issued by the Committee of Credit Institutions and Investment Enterprises for itself and for the local funds that hold it, it may be alone liable for the tax on the companies due on all the results of the group formed by itself, the banks, the funds and the companies mentioned The other provisions of the first paragraph shall apply to the parent company of the group under the conditions set out in this paragraph. » ;
    2° In the penultimate sentence of the third paragraph, the words "or the second" are replaced by the words ", in the second or third";
    3° The last sentence of the fifth preambular paragraph is amended as follows:
    (a) After the word "second", the words "or third" are inserted;
    (b) The words: "even subparagraph" are replaced by the words: "second paragraph and all banks, banks and companies mentioned in the 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 held at least 95%";
    4° In the fifth sentence of the sixth paragraph, the words "and second" are replaced by the words ", second or third";
    5° In the first sentence of the penultimate paragraph, the word "sixth" is replaced by the word "seventh".
    II. ― Article 223 L 6 of the same code is amended as follows:
    1° The first sentence of the first subparagraph (c) is amended as follows:
    (a) The words "and second" are replaced twice by the words ", second or third";
    (b) The word "sixth" is replaced by the word "seventh";
    2° The d is thus modified:
    (a) In the first paragraph, the words "and second" are replaced by the words ", second or third";
    (b) In 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 the word "seventh";
    3° The g is thus modified:
    (a) In the first paragraph, the words "and second" are replaced twice by the words ", second or third";
    (b) In the second sentence of the second paragraph, the words "or second" are replaced by the words ", second or third" and the word "sixth" is replaced by the word "seventh".
    III. ― This section applies to open years effective January 1, 2009.

    Rule 92 Learn more about this article...

    
    Section 88 of Act No. 2006-1771 of 30 December 2006 on Corrigendum Finance for 2006 is amended as follows:
    1° In the XII, the year: "2009" is replaced by the year: "2010";
    2° In XIII, the year: "2010" is replaced by the year: "2011".

    Rule 93 Learn more about this article...

    Companies that estimate the amount of corporate tax deposits referred to in theArticle 1668 of the General Tax Code payable in respect of a fiscal year ended no later than September 30, 2009, and for which the liquidation of the tax did not exceed the total corporate tax contribution due in respect of that fiscal year may claim the refund of that surplus on the day after the closure. However, where the unpaid amount of deposits is less than 80% of the total corporate tax contribution amount, the delayed interest expected to thearticle 1727 and the anticipated increaseArticle 1731 of the same code are applied to the unduly refunded deposit surplus.

    Rule 94 Learn more about this article...

    I. ∙ Derogation from fourth paragraph of Article 220 quinquies of the General Tax Code, may be refunded on request, in 2009, unused receivables other than those disposed of under the conditions prescribed by the Articles L. 313-23 to L. 313-35 of the monetary and financial code, issued with an option for a fiscal year ended no later than 30 September 2009.
    II. ― For the purposes of the provisions of I, companies that consider that they may benefit from these provisions in respect of a fiscal year for which the liquidation of the tax has not taken place may, from the day after the closure, exercise the option referred to in the first paragraph of Article 220 quinquies of the General Tax Code. However, where the amount of the debt refunded as a result of this option exceeds by more than 20% the amount of the debt determined from the return of results filed under this fiscal year, the delayed interest provided for in thearticle 1727 and the anticipated increaseArticle 1731 of the same code are applied to the unduly refunded surplus.

    Rule 95 Learn more about this article...

    I. ∙ Derogation from third sentence of the first paragraph of Article 199 ter B of the General Tax Code, State claims relating to tax credits for research expenditures calculated for the years 2005, 2006 and 2007 and not yet used are immediately refundable. This provision does not apply to claims that have been disposed of under the conditions provided by the Articles L. 313-23 to L. 313-35 of the monetary and financial code.
    II. ― The tax credit defined in theArticle 244 quater B of the General Tax Code for research expenditures incurred for the year 2008 is taxed on income tax due for the year 2008 and the surplus is immediately refundable.
    III. ― Companies may obtain, upon request, the immediate refund of an estimate of the positive difference between, on the one hand, the amount of the tax credit defined in section 244 quater B of the general tax code calculated on the basis of the research expenditures incurred for the year 2008 and, on the other, the amount of the income tax due under 2008.
    IV. ― The amount of tax credit defined in section 244 quater B of the general tax code calculated on the basis of the research expenses incurred for the year 2008 and used for the payment of the income tax due for that year is reduced by the amount of the refund referred to in the III.
    V. ― If the amount of the refund referred to in the III exceeds the amount of the tax credit set out in the IV, the amount of the income tax due for the year 2008 is increased by that surplus.
    VI. ― Where the amount of the refund referred to in the III exceeds by more than 20% the positive difference between, on the one hand, the amount of the tax credit defined in section 244 quater B of the general tax code calculated on the basis of the research expenditures incurred for the year 2008 and, on the other hand, the amount of the income tax due for the year 2008, that surplus is the subject of:
    1° From the planned increase, as the case may be, to thearticle 1730 or to theArticle 1731 of the same code ;
    2° A delayed interest whose rate corresponds to that mentioned in thearticle 1727 of the same code. This late interest shall be calculated from the first day of the month following the refund referred to in the III of this section until the last day of the month of the filing of the tax credit declaration defined in section 244 quater B of the general tax code and calculated on the basis of the 2008 expenditures.
    VII. ― I to VI apply under the same conditions to companies subject to corporate tax.

    Rule 96 Learn more about this article...

    
    I. ― Article 244 quater F of the General Tax Code reads as follows:
    "I. ― 1. Companies imposed on the basis of their actual benefit may receive a tax credit equal to 50% of the expenditures to finance the creation and operation of establishments mentioned in both first paragraphs of section L. 2324-1 of the Public Health Code and ensuring the reception of children under three years of their employees.
    “2. They may also benefit from a tax credit equal to 25% of the expenses incurred for the financial assistance of the company referred to in Articles L. 7233-4 and L. 7233-5 of the Labour Code.
    “3. They may also benefit from a tax credit equal to 10% of the amount:
    “(a) Training expenses incurred in favour of employees of the company receiving parental education leave 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 termination of employment during an education parental leave referred to in Article L. 1225-47 of the same Code, when the training begins within three months of the hiring and within six months after the end of the leave;
    "(c) Compensation paid by the company to its employees on leave under the conditions laid down in articles L. 1225-8, L. 1225-17, L. 1225-35 to L. 1225-38, L. 1225-40, L. 1225-41, L. 1225-43, L. 1225-44, L. 1225-47 to L. 1225-51 and L. 1225-61 of the same code;
    "(d) Expenditures to compensate employees of the company who had to incur exceptional childcare costs as a result of an unpredictable professional obligation outside the usual working hours, within the limits of actual costs incurred. »
    II. ― I applies to tax credits calculated for expenditures as of January 1, 2009. Section 244 quater F, section 3, of the General Tax Code applies to expenditures set out until December 31, 2009.

    Rule 97 Learn more about this article...

    
    I. ― The third of section 1605 of the General Tax Code is supplemented by a paragraph to read as follows:
    " Effective January 1, 2009, this amount is indexed annually on the Non-Smoking Consumer Price Index, as set out in the economic, social and financial report annexed to the Finance Bill for the year under review. For the year 2009, the amount of the royalty is indexed to the index of non-smoking consumer prices, as determined by the Act No. 2008-1425 of 27 December 2008 for 2009, or 1.5%. It is rounded to the nearest euro; the fraction of euros equal to 0, 50 is counted for 1. »
    II. ― Section 53 of Act No. 86-1067 of 30 September 1986 on freedom of communication is amended as follows:
    1° After the word: "distribution", the end of the first paragraph of the III is thus drafted: "between the affectionate bodies of public resources traced to the financial competition account established in the VI of Article 46 of Law No. 2005-1719 of 30 December 2005 Finance for 2006. » ;
    2° The IV is thus written:
    "IV. ― The amount of public resources referred to in the III account allocated to the companies referred to in section 44 shall be paid to those companies that affect, if any, part of them to their affiliates in charge of public service missions. »

    Rule 98 Learn more about this article...

    
    Article 1647 C bis of the General Tax Code is amended as follows:
    1° In the first paragraph, the word and percentage: "75 per cent" are deleted;
    2° After the first preambular paragraph, a sub-item reads as follows:
    "The rate of depreciation under the first paragraph is set at 75% for taxation years 2008 and 2009 and at 50% from the taxation year 2010. » ;
    3° It is added a paragraph to read:
    "The benefit of the discount is subject to compliance with Commission Regulation (EC) No 1998 / 2006 of 15 December 2006, concerning the application of Articles 87 and 88 of the Treaty to the aids of minimis. »

    
    

    
    G. ― Measures for Territorial Communities

    Rule 99 Learn more about this article...

    
    I. ― After article 1599 quinquies A of the general tax code, it is inserted a VI as follows:

    
    "VI. ― Tax collected for the region of Guyana

    
    "Art. 1599 quinquies B.I. ― It is collected annually for the benefit of the region and agency referred to in the V a tax due by gold mining dealers, the amodiatrists of gold mining concessions and the holders of licences and licences for the exploitation of gold mines operated in Guyana.
    “II. ― The tax is seated on the net mass of gold extracted by the persons referred to in I the year before the year in which the tax is due. The price per kilogram of gold extracted is fixed annually by order of ministers responsible for mines, interior and economy within the following limits:
    « 1° For the tax due by companies entering the class of small and medium-sized enterprises as defined in Schedule 1 to Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of assistance compatible with the common market pursuant to sections 87 and 88 of the treaty (General exemption regulations by category), the tariff may not be greater than 1% of the annual average price of the gold recorded on the market of the Bulldon
    « 2° For the tax owed by other companies, the tariff may not exceed 2% of the annual average gold price recorded on the London Gold Market (London Bullion Market) the year before that for which the tax is due without however being less than €80.
    "III. ― The debts referred to in I may deduct from the tax the amount of the investments made in the year before that of the taxation for the reduction of the impacts of the exploitation of gold on the environment, within a double limit of 45% of the tax amount and $5,000.
    "IV. ― The debtors mentioned in the I address each year before March 1st to the State Mining Services a statement indicating the concessions, concessional amplitudes and permits and operating authorizations they have disposed of during the previous year, as well as the names of the communes under whose territory the said farms operated. The tax is established for each mining title issued in the municipality of the main operating place.
    "This statement shows, for each operation and for the whole year, the net mass of gold extracted. The State Mining Services, after verifying the declaration, transmit to the Tax Services Directorate, for each operation, the elements necessary for the calculation of the tax.
    "The tax is established by role and recovered as in direct contributions. The same applies to the presentation, instruction and judgment of claims.
    "V. ― The tax due by small and medium-sized enterprises defined in 1° of II is allocated to the region of Guyana and, starting with the creation of the body responsible for the inventory, valuation and conservation of biodiversity in Guyana, for half to the region and for half to that body. The tax paid by the other companies is allocated to the Guyane region and, starting with the establishment of the said agency, is three-quarters of the amount to the Guyane region and one-quarter of the amount to that agency.
    "VI. ― The modalities for determining the net mass of gold extracted and the nature of the investments made in favour of reducing the impacts of the exploitation of gold on the environment that can be deducted from the tax are defined by decree in the Council of State. »
    II. ― I applies to gold extractions from January 1, 2009.

    Rule 100 Learn more about this article...

    
    I. ― After section 1499 of the General Tax Code, it is inserted an article 1499-0 A thus drafted:
    "Art. 1499-0 A.-When the real property referred to in section 1499 in lease is acquired by the lessor credit, the rental value of the property cannot, for taxation years that follow, be less than that determined under the acquisition year.
    "When the real property referred to in section 1499 is subject to a lease or lease contract for the benefit of the person who has assigned them, the rental value of these real property cannot, for taxation purposes established under the following years, be less than that determined under the year of assignment. »
    II. ― Where the acquisition of real property referred to in the first paragraph of section 1499-0 A of the general tax code or the assignment of real property referred to in the second paragraph of the same article took place between 1 January 2007 and 31 December 2008, the owner of such property is required to subscribe, before 1 May 2009, a rectificative declaration specifying the original cost of each property.
    III. ― This section applies on the basis of taxation established for the year 2009 and only transfers and acquisitions after December 31, 2006.

    Rule 101 Learn more about this article...

    
    I. ― Article 1500 of the general tax code is thus written:
    "Art. 1500.-Industrial buildings and plots are evaluated:
    "in accordance with the rules set out in section 1499 when they are in the assets of the balance sheet of their owner or operator, and that the owner is subject to the obligations defined in section 53 A;
    "in accordance with the rules set out in section 1498 when these conditions are not met. »
    II. I applies to taxation established under 2009 and subsequent years.

    Rule 102 Learn more about this article...

    
    I. ― Section L. 135 B of the Tax Procedures Book is amended as follows:
    1° It is supplemented by the words: "as well as, if the community or public institution of inter-communal cooperation with its own taxation request, individual information on the additional role and necessary for the assessment of the amounts on this role, excluding the information that originates from the corrections made";
    2° After the fifth preambular paragraph, a sub-item reads as follows:
    "At their request, the tax administration shall transmit to the groupings that collect the domestic garbage removal tax the general roles of land tax on the built properties issued in their jurisdiction. » ;
    3° After the seventh preambular paragraph, a sub-item reads as follows:
    "The tax administration transmits annually to the territorial authorities and public intercommunal cooperation institutions with a clean tax, receiving the professional tax, the list of establishments located in their territory that belong to a business beneficiary of the provisions of Article 1647 B sexies of the General Tax Code and the basis for determining the participation ceiling defined in 2 of the C of the III of Article 85 of Law No. 2005-1719 of 30 December 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 A of the same book is amended as follows:
    1° After the word: "State,", the end of the first paragraph is thus drawn up: " either by the competent mayor to issue permits to build or develop and to decide on projects that are the subject of a declaration in the name of the municipality pursuant to Article L. 422-1 of the code of urbanism, or by the president of the public institution of intercommunal cooperation, in the municipalities having delegated to that public institution, » ;
    2° It is added a paragraph to read:
    "In cases where the municipality is competent to liquidate urban planning taxes under the first paragraph and if the beneficiary is a public institution of intercommunal cooperation under theArticle 1635 bis B of the General Tax Code or section L. 5215-32-9 of the General Code of Territorial Communities, the municipality shall, at its request, provide the property with a statement of liquidated taxes and corresponding building permits, as well as details of the count and liquidation calculations, upstream of the recovery by the Accountant of the Treasury. »
    IV. This section comes into force on January 1, 2009.

    Rule 103 Learn more about this article...

    
    I. ― After Article L. 1611-2 of the General Code of Territorial Communities, an article L. 1611-2-1 is inserted as follows:
    "Art. L. 1611-2-1. - As part of the missions entrusted to the mayors as agents of the State, the municipalities ensure the receipt and seizure of requests for national identity cards and passports and the handover to the persons concerned of these titles. »
    II. ― Subject to the rulings made in force, the municipalities may not avail themselves, on the basis of the incompetence of the regulatory authority to charge the expenses resulting, after November 25, 1999, from the exercise by the mayors of the missions to receive and seize requests for national identity cards and to hand over to the persons concerned of these securities, a damage corresponding to these expenses.
    Subject to the rulings made in force, municipalities may not avail themselves, on the basis of the incompetence of the regulatory authority to charge the expenses resulting, after 26 February 2001, from the exercise by the mayors of the missions to receive and seize passport applications and to hand over to the persons concerned of these titles, a damage corresponding to these expenses.
    III. ― In return for the application of the II, an exceptional amount is allocated to municipalities for the compensation of the resulting expenses, until December 31, 2008, of the application of the Decree No. 99-973 of 25 November 1999 amending Decree No. 55-1397 of 22 October 1955 establishing the national identity and identity card Decree No. 2001-185 of 26 February 2001 relating to the conditions for the issuance and renewal of passports, for the collection of applications and the delivery of national identity cards and passports to interested parties.
    This allocation, amounting to €3 per title within the limit of €97.5 million, is distributed among the municipalities based on the number of securities they issued in 2005, 2006, 2007 and 2008. If the total number of securities issued over the four years is greater than 32.5 million euros, the sum of 97.5 million euros is distributed among the municipalities in proportion to the number of securities issued in 2005, 2006, 2007 and 2008.
    The communes that have engaged in compensation litigation based on the illegality of Decree No. 99-973 of 25 November 1999 or Decree No. 2001-185 of 26 February 2001 mentioned above shall only be eligible for such exceptional staffing provided that such proceedings are terminated by a decision taken in force of judgment and excluding any conviction of the State.

    Rule 104 Learn more about this article...

    
    I. ― Article 953 of the General Tax Code is amended as follows:
    1° After the first preambular paragraph, a sub-item reads as follows:
    "If the applicant provides two identity photographs, as provided by the applicantArticle 6-1 of Decree No. 2005-1726 of 30 December 2005 for passports, the amount of the title is € 88. » ;
    2° After the second preambular paragraph, a sub-item reads as follows:
    "If the applicant provides two identity photographs, as provided by the applicantArticle 6-1 of Decree No. 2005-1726 of 30 December 2005 referred to above, the amount of the title for a minor of fifteen years and older is set at 44 €, and 19 € for a child under fifteen years of age. »
    II. ― As part of its mission of receiving and seizing passport applications, the mayor may decide not to proceed with the collection of the digitized image of the applicant's face. In this case, the applicant must provide two identical, recent and perfectly resembling 35 × 45 mm identity photographs, the face and head representative naked, and conform to a model model fixed by the Minister of the Interior.

    Rule 105 Learn more about this article...

    
    The general code of territorial authorities is amended as follows:
    1° The last two paragraphs of Article L. 2334-2 are deleted;
    2° The sixth and seventh paragraphs of Article L. 2334-7 are deleted;
    3° At 5° of Article L. 2334-17, the words "and, for 2000 and 2001, in the third and fourth paragraphs of the same article" are deleted;
    4° The second sentence of the second paragraph of Article L. 2531-13 is deleted;
    5° The VII of Article L. 2531-14 is as follows:
    « VII. ― The population to be considered for the purposes of this section is that resulting from the conditions set out in section L. 2334-2. » ;
    6° In I of Article L. 2573-52, the words ", the first two paragraphs of the article" are replaced by the word "and";
    7° Article L. 3334-2 is as follows:
    "Art. L. 3334-2. - The population to be considered for the purposes of this section is the population census. This population is the municipal population of the department, plus one resident per secondary residence. » ;
    8° At 3° of Article L. 3334-6-1, at the first sentence of 4° of the same article and at the first sentence of 2° of III of Article L. 3334-16-2, the words: "in the first paragraph of" are replaced by the word: "to";
    9° In articles L. 3563-5 and L. 6473-4, the words "of the first and second paragraphs" are deleted;
    10° In the first sentence of the second paragraph of articles L. 6264-3 and L. 6364-3, the words "in the first two paragraphs of" are replaced by the word "to";
    11° After the article L. 4332-4, an article L. 4332-4-1 is inserted as follows:
    "Art. L. 4332-4-1. - The population to be considered for the purposes of this section is the population census. This population is the municipal population of the region. » ;
    12° The VII of Article L. 5211-30 is thus written:
    « VII. ― The population to be considered for the purposes of this subsection is that resulting from the conditions set out in section L. 2334-2. »

    Rule 106 Learn more about this article...

    
    In the first paragraph of Article L. 5842-8 of the General Code of Territorial Communities, after the word "perceive", the words ", starting on January 1 after the date of their creation".

    Rule 107 Learn more about this article...

    
    I. ― Section 1382 of the General Tax Code is amended as follows:
    1° The 6th grade is supplemented by a paragraph as follows:
    "The exercise of a photovoltaic electricity production activity that supports a building referred to in the first paragraph is not of a nature to question the exemption; »
    2° It is added a 12° as follows:
    « 12° Capital assets for the production of photovoltaic electricity. »
    II. ― In the second paragraph of the first paragraph of article 1469 of the same code, after the reference: "11°", the words are inserted: "and 12°".

    Rule 108 Learn more about this article...

    
    I. ― The ninth paragraph of Article 1394 of the General Tax Code is supplemented by the words: ", not to the forests and lands covered by theArticle L. 121-2 of the Forest Code "
    II. ― Section 1400 of the same code is supplemented by a V as follows:
    "V. ― The National Forestry Board is the debtor of the forest-related land tax and land covered by the National Forestry BoardArticle L. 121-2 of the Forest Code. »

    Rule 109 Learn more about this article...

    
    Section 1458 of the General Tax Code is amended as follows:
    1° After the first paragraph, it is inserted a 0 1° as follows:
    « 0 1° The publishers of periodical sheets and the companies of which they mainly hold capital and to which they entrust the execution of grouping and distribution operations; »
    2° At 1°, the words: "The publishers of periodic and" sheets are deleted.

    Rule 110 Learn more about this article...

    
    I. ― After Article 1518 A bis of the general tax code, it is inserted an article 1518 A ter thus drafted:
    "Art. 1518 A ter.-I. ― Territorial authorities and public institutions of intercommunal cooperation with a clean taxation may, by a concordant deliberation taken under the conditions laid down in I of Article 1639 A bis, establish a 30% discount applied to the rental value of residential premises located in collective buildings resulting from the transformation of premises assessed in accordance with sections 1498 to 1500 and in municipalities in which one or more neighbourhoods are located in sensitive urban areas defined in 3 of Article 42 of Law No. 95-115 of 4 February 1995 orientation for the development and development of the territory.
    “II. ― The municipal council of the municipality on the territory of which these assets are located shall communicate, by October 1, 2009, the list of addresses of property that may be affected for the establishment of taxation for the year 2010. For the following years, it discloses the amendments to this list by October 1 of the year preceding the taxation year.
    "In order to benefit from the slaughter provided for in I, the owner shall be informed of the administration, under the conditions provided for in section 1406, of the change in the assignment of his property and of the evidence that the conditions provided for in I are met. When the shift occurred prior to January 1, 2009, the owner must provide by November 1, 2009, the evidence that the conditions set out in the same I are met."
    II. ― At the end of the second paragraph of section 1409 of the same code, the reference "1518 A" is replaced by the reference "1518 A ter".
    III. ― This section is applicable on the basis of the 2010 taxation. It also applies, by way of demotion, to the 2009 taxation if the territorial authorities and public institutions of intercommunal cooperation have deliberated and communicated the list referred to in Article 1518, II A ter of the general tax code before 1 February 2009. These discounts are the responsibility of the territorial authorities and their public institutions for inter-communal cooperation in clean taxation. They apply to the responsibilities mentioned in theArticle L. 2332-2 of the General Code of Territorial Communities.

    Rule 111 Learn more about this article...

    
    Article L. 278 of the Tax Procedures Book is re-established:
    "Art.L. 278.-In the event of a third party's challenge to the administrative court of the building permit or of the non-objection to the preliminary declaration, the payment of the taxation relating to that authorization shall be deferred, upon express request from the beneficiary, until a court decision has been made final.In support of his application, the beneficiary of that authorization shall constitute to the accountant the guarantees provided for in section L. 277. The limitation of the recovery action is suspended until the final decision is made. »

    Article 112 Learn more about this article...

    
    The fourth and last paragraphs of Article L. 112-2 of the urban planning code are replaced by a paragraph as follows:
    "The municipality or public institution of competent inter-communal cooperation may, by deliberation, decide that the obligation resulting from the first two paragraphs of this section is not applicable either to all buildings or parts of buildings assigned to the dwelling, or to the only buildings or parts of buildings assigned to the dwelling referred to in the housing I of Article 278 sexies of the General Tax Code for a limited period not exceeding three years. »

    Article 113 Learn more about this article...

    
    By October 1, 2009, the Government will issue a report to Parliament on local equipment tax and urban planning taxes, specifying the state of recovery, the difficulties encountered and possible avenues of reform.

    
    

    
    H. ― Miscellaneous measures

    Article 114 Learn more about this article...

    
    I. ― The first sentence of the sixth paragraph of Article 39 quinquies D of the General Tax Code is thus written:
    "For the buildings mentioned in the first paragraph, the benefit of the exceptional amortization is subject to compliance with Article 15 of Commission Regulation (EC) No. 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption by category). »
    II. ― The VI of Article 44 septies of the same code is as follows:
    "VI. ― 1. When companies created to resume a troubled business referred to in I are located in areas of regional purpose assistance, the benefit of the exemption provided for in I is subject to compliance with Article 13 of Regulation (EC) No 800 / 2008 of the Commission of 6 August 2008 declaring certain categories of assistance compatible with the common market pursuant to Articles 87 and 88 of the treaty (General Regulation of exemption by category).
    “2. When companies created to resume a troubled business referred to in I are not located in a regional end aid zone but meet the definition of small and medium-sized enterprises set out in Appendix I to Commission Regulation (EC) No 800 / 2008 of 6 August 2008, the benefit of the exemption provided for in I is subject to compliance with Article 15 of the Regulations.
    “3. When companies created to resume a troubled business referred to in I are not located in a zone of regional purpose assistance and do not meet the definition of small and medium-sized enterprises set out in Appendix I to Commission Regulation (EC) No 800 / 2008 of 6 August 2008, the benefit of the exemption provided for in I is subject to compliance with Regulation (EC) No 1998 / 2006 of the Commission of 15 December 2006 »
    III. The second sentence of the eighth paragraph of Article 44 duodecies of the same code is as follows:
    "However, on the option of the companies that carry out the operations referred to in I in a regionally finalised assistance zone, the benefit of the exemption is subject to compliance with Article 13 of Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption by category). »
    IV. ― The e of 2° of I of article 199 terdecies-0 A of the same code is thus written:
    “e) The company must be a small and medium-sized company that meets the definition of small and medium-sized enterprises set out in Schedule I to Commission Regulation (EC) No 800/2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Exemption Regulation by Category). »
    V. ― The e of Article 199 terdecies-0 B of the same code is thus written:
    “e) The resumed company must be a small and medium-sized company within the meaning of Schedule I to Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption by category) ; "
    VI. ― Section 223 undecies of the same code is amended as follows:
    1° In I, the reference: ", 44 septies" is deleted and the references: ", 44 undecies or 44 duodecies" are replaced by the word and the reference: " or 44 undecies";
    2° The second is thus written:
    “II. ― The benefit of the exemption referred to in section 223 nonies is subject to the same community regulation as that applied for the exemption that the company benefits on the basis of section 44 septies. » ;
    3° The III is thus written:
    "III. ― The benefit of the exemption referred to in section 223 nonies is subject to respect for the same Community Regulation as that applied for the exemption that the company enjoys on the basis of section 44 duodecies. »
    VII. 4 of section 238 bis of the same code is amended as follows:
    1° In the first paragraph, the words: "at the c of Article 2 of Regulation (EC) No 70 / 2001 of the Commission of 12 January 2001 concerning the application of Articles 87 and 88 of the EC Treaty to State aids for small and medium-sized enterprises" are replaced by the words: "at 1 of Article 12 of Regulation (EC) No 800 / 2008 of the Commission of 6 August 2008 declaring certain categories of aid compatible with
    2° The 3rd is thus written:
    « 3° The aids granted fall within the scope of Article 15 of Regulation (EC) No 800 / 2008 of the Commission of 6 August 2008 referred to above; "
    VIII. ― The first two sentences of the third paragraph of article 239 sexies D of the same code are thus written:
    "For new buildings located in rural revitalization areas or in urban revitalization areas, the benefit of the reinstatement exemption is subject to compliance with Article 15 of Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Exemption Regulation by Category). For new buildings located in areas of regional end aid, the benefit of the reinstatement exemption is subject to compliance with Article 13 of Regulation (EC) No 800 / 2008 of the Commission of 6 August 2008 mentioned above. »
    IX. ― The V of Article 244 quater E of the same code is as follows:
    "V. ― The benefit of the tax credit referred to in I is subject to compliance with section 13 of Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption regulations by category). »
    X. ― The first paragraph of Article 244 quater P of the same code is as follows:
    "The companies referred to in I are small and medium-sized enterprises within the meaning of Schedule I to Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption regulations by category). »
    XI. ― At Article 790 I A bis of the same code, the words "responding to the definition of small and medium-sized enterprises set out in Appendix I to Regulation (EC) No 70 / 2001 of the Commission of 12 January 2001 concerning the application of Articles 87 and 88 of the EC Treaty to State aids in favour of small and medium-sized enterprises, amended by Regulation (EC) No 364 / 2004 of 25 February 2004" are replaced by the words: "satisfied with the definition of
    XII. ― In the first paragraph of 1 of Article 885 I ter of the same code, the words: "of a society meeting the definition of small and medium-sized enterprises set out in Annex I to Regulation (EC) No. 70 / 2001 of the Commission of 12 January 2001 concerning the application of Articles 87 and 88 of the EC Treaty to the aids of the State in favour of small and medium-sized enterprises, amended by Regulation (EC) No.
    XIII. ― The 1st of Article 885-0 V bis of the same code is thus written:
    “(a) Be a small and medium-sized enterprise within the meaning of Schedule I to Commission Regulation (EC) No. 800/2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Exemption Regulation by Category); "
    XIV. ― The IV of section 1383 A of the same code is as follows:
    "IV. ― The benefit of the exemption is subject to compliance with the provisions of the same Community Regulation as that applied for the exemption that the company enjoys on the basis, as the case may be, of section 44 sexies or article 44 septies. »
    XV. The second sentence of the seventh paragraph of article 1383 H of the same code is as follows:
    "However, on an option from the owners of a building in a zone of regional purpose assistance, the benefit of the exemption is subject to compliance with section 13 of Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General Regulation of exemption by category). »
    XVI. ― Article 1464 B III bis of the same code is thus written:
    "III bis. ― The benefit of the exemption is subject to respect for the same community regulation as that applied for the exemption that the company enjoys on the basis, as the case may be, of section 44 sexies or article 44 septies. »
    XVII. ― At 1° of the II of Article 1464 I of the same code, the words: "to meet the definition of small and medium-sized enterprises set out in Annex I to Regulation (EC) No 70 / 2001 of the Commission of 12 January 2001 concerning the application of Articles 87 and 88 of the EC Treaty to the aid of the State in favour of small and medium-sized enterprises, amended by Regulation (EC) No 364 / 2004 of 25 February 2004"
    XVIII. The twelfth paragraph of section 1465 of the same code is as follows:
    "The benefit of the exemption is subject to compliance with Article 13 of Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General Regulation of exemption by category). »
    XIX. ― The second sentence of the first paragraph IV of Article 1465 A du même code est ainsi écrit :
    "However, on the option of companies that carry out between 1 January 2009 and 31 December 2013 the operations referred to in I in the regional end aid zones, the benefit of exemptions is subject to compliance with Article 13 of Regulation (EC) No 800 / 2008 of the Commission of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption category). »
    XX. ― The first paragraph of article 1465 B of the same code is as follows:
    "Section 1465 also applies to transactions carried out as of January 1, 2009 and until December 31, 2013 in areas of assistance to the investment of small and medium-sized enterprises and within the limits set out in section 15 of Regulation (EC) No 800 / 2008 of the Commission of August 6, 2008 declaring certain categories of assistance compatible with the common market pursuant to sections 87 and 88 of the Treaty (General Exemption Regulation). »
    XXI. ― Section 1466 A of the same code is amended as follows:
    1° The fifth preambular paragraph of the I ter and the first preambular paragraph of the I quater are supplemented by a sentence as follows:
    "The benefit of this slaughter is subject to compliance with Commission Regulation (EC) No 1998 / 2006 of 15 December 2006 concerning the application of Articles 87 and 88 of the Treaty to Minimizing Aids. » ;
    2° The second sentence of the eighth paragraph of I quinquies A is as follows:
    "However, on the option of the companies that carry out the operations referred to in the first paragraph in the areas of regional purpose assistance, the benefit of exemptions is subject to compliance with Article 13 of Regulation (EC) No 800 / 2008 of the Commission of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the treaty (General exemption by category). »
    XXII. — The fifth paragraph of Article 1466 C of the same code is as follows:
    "For establishment creations and increments of bases effective 1 January 2007, the benefit of the exemption is subject to compliance with section 13 of Commission Regulation (EC) No 800 / 2008 of 6 August 2008 declaring certain categories of aids compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Rules of Exemption by Category). »
    XXIII. ― This section applies to benefits granted as of January 1, 2009.

    
    

    
    II. OTHER MEASURES

    Rule 115 Learn more about this article...

    
    I. ― Section 136 of the Financial Law for 2002 (No. 2001-1275 of 28 December 2001) is as follows:
    "Art. 136.-I. ― It is established a council for the standardization of public accounts to issue a prior notice on the rules applicable to the general accounting of the State and, without prejudice to the competence of the authority mentioned in the a of 1° of Article 152 of Law No. 2008-776 of 4 August 2008 modernization of the economy, other public people and private people financed mainly by public resources, including mandatory sampling. This advisory body is placed with the Budget Minister. His president is appointed by the budget minister.
    “II. ― The Public Account Standardization Board is consulted on any draft general accounting standard applicable to persons referred to in I. These accounting standards are not subject to the opinion of the committee provided for in theArticle L. 1211-4-2 of the General Code of Territorial Communities.
    "III. ― The Public Accounts Standardization Board may propose any measures relating to the presentation and operation of public accounts to give a genuine and accurate picture of the heritage and financial situation of public bodies, to facilitate the analysis of public policy costs and to ensure consistency of the accounting rules applicable to public administrations and the rules relating to national accounts, in accordance with the specificities of the public accounts.
    "IV. ― The Public Accounts Standardization Board may be consulted on any other matter relevant to the accounting of legal persons of public law, in particular on draft standards developed by international bodies.
    "V. ― The opinions of the Board for Standardization of Public Accounts are public.
    "VI. ― The Public Accounts Standardization Board prepares an annual activity report filed with the Finance Committees of both meetings. »
    II. ― Until the Public Account Standardization Board is established, members of the Public Accounting Standards Committee remain in office.

    Article 116 Learn more about this article...

    
    I. ― The general code of territorial authorities is amended as follows:
    1° The sixth paragraph of Article L. 1424-35 is deleted;
    2° Articles L. 2334-7-3 and L. 3334-7-2 are repealed;
    3° In sections L. 6264-3 and L. 6364-3, the references: "Articles L. 3334-7-1 and L. 3334-7-2" are replaced by the reference: "Article L. 3334-7-1".
    II. ― Article 122 III of Act No. 2002-276 of 27 February 2002 on community democracy is repealed.

    Article 117 Learn more about this article...

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

    Article 118 Learn more about this article...

    
    I. ― The state guarantee is granted to OSEO Guarantee, SA, for the balance of a guarantee fund managed by this company and intended to facilitate the granting of loans to students.
    The purpose of this fund is to fund the warranty appeals from financial organizations that grant loans to students guaranteed by OSEO Guarantee, SA, in the event of defaults from beneficiaries of these loans. Loans eligible for the guarantee fund cannot exceed a ceiling fixed by student. The guarantee is only 70% of the principal of the loan. It is awarded with a premium varying depending on the duration of the loan granted. The fund is abounded by these premiums as well as by allocations from the credits of higher education.
    The maximum amount of each annual instalment of commitments made by OSEO Guarantee, SA, under these loans, is fixed by the State.
    II. ― The operating conditions of the fund referred to in I and those governing secured loans are the subject of a convention between the State and OSEO Guarantee, SA.

    Rule 119 Learn more about this article...

    
    I. ∙ In accordance with the provisions of Act No. 2008-518 of 3 June 2008 On space operations, the State is authorized to guarantee compensation for damage caused to third parties in a space operation authorized under the law mentioned and carried out from a territory of the European Economic Area. This guarantee shall be exercised, except for intentional or serious failure to comply with the requirements of the authorization, beyond a ceiling fixed in that same authorization. This ceiling will be between 50 million euros and 70 million euros.
    II. I is applicable in New Caledonia, French Polynesia, Wallis and Futuna Islands and in French Southern and Antarctic Lands.

    Rule 120 Learn more about this article...

    I. ― The sums deposited by the savers on the booklets whose deposits are centralized in whole or in part in the savings fund mentioned in theArticle L. 221-7 of the Monetary and Financial Code pursuant to Chapter I of Title II of Book II of the same Code and the interests relating to these sums shall be guaranteed by the State.
    When the guarantee is called pursuant to the first paragraph, the State is subrogated in the rights of the institution in respect of the savings fund in the amount of the money paid by it under the guarantee and within the limits of the centralized deposits by the institution in the savings fund. For the amount not centralized in the savings fund, the State may obtain a refund by the deposit guarantee fund under the conditions provided for in the articles L. 312-4 et seq. of the monetary and financial code. The deposit guarantee fund then becomes the creditor of the institution to the amount of money refunded to the State.
    Also benefiting from the guarantee of the State the debts held on the savings fund by the institutions distributing the booklets mentioned in the first paragraph.
    II. ―Article L. 221-7 of the Monetary and Financial Code, in its drafting from Law No. 2008-776 of 4 August 2008 on the Modernization of the Economy, is supplemented by a V thus written:
    V. ― The guarantee of the State of which the sums deposited by the savers on the booklets whose deposits are centralized in whole or in part in the savings fund as well as that of which the debts held on the savings fund by the institutions distributing these booklets are governed by theArticle 120 of Act No. 2008-1443 of 30 December 2008 Corrigendum for 2008.
    III. ― Are repealed 1°, 2° and 8° of I ofSection 80 of the Correctional Finance Act, 2003 (No. 2003-1312 of 30 December 2003), Section 83 of the Financial Act, 1983 (No. 82-1126 of 29 December 1982), as well asArticle L. 221-17-1 of the Monetary and Financial Code.
    IV. This article is applicable in New Caledonia, French Polynesia and the Wallis and Futuna Islands.
    V. ― This section is applicable effective 1 January 2009.

    Rule 121 Learn more about this article...

    
    I. ― In section L. 432-1 of the Insurance Code, the words: "National Credit Council" are replaced by the words: "Advisory Committee on Financial Legislation and Regulation" and, after the words: "Insurance of the export or import credit", are added the words: "and the support of the strategic interests of the French economy abroad".
    II. ― The 1st of Article L. 432-2 of the same code is thus written:
    “(a) For its commercial, political, monetary, catastrophic and certain extraordinary risks, related to operations that contribute to the development of France's foreign trade or have a strategic interest in the French economy abroad; "
    III. ― The 1st of Article L. 432-2 of the same code is supplemented by a d as follows:
    "(d) Under conditions established by decree, for investments to be made or already made by French companies in foreign countries when these investments are of interest to the development of the French economy and have been approved by the country concerned. The same decree determines the terms and conditions of this guarantee. In the case of foreign countries that are not linked to the French Treasury by an operating account, this guarantee may be subject to the prior conclusion of an investment protection agreement. In the event that the guarantee is put into play, the State may withdraw the amount corresponding to the guarantee on the aid credits to be paid to the country concerned. »
    IV. ― Section 26 of the Corrigendum Financial Act, 1971 (No. 71-1025 of 24 December 1971) is repealed.
    V. ― After the word: "foreigners", the end of the 8th I of section 41 of the Corrigendum Financial Act for 1997 (no. 97-1239 of 29 December 1997) is deleted.

    Article 122 Learn more about this article...

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

    Article 123 Learn more about this article...

    
    The IV of Article 6 of Act No. 2008-1061 of 16 October 2008for the financing of the economy is supplemented by five paragraphs, as follows:
    "The Minister responsible for the economy is authorized to grant, on an expensive basis, the State's guarantee of the commitments made by Dexia in respect of the assets recorded in the balance sheet of the US law company FSA Asset Management LLC as long as the assets were recorded in the balance sheet of this company as of September 30, 2008, and that the company perceives the products of any kind attached to these assets.
    "In this context, 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 conditions for the transformation into the constituent securities of Dexia's own regulatory funds of amounts called under this guarantee.
    "This guarantee can only cover a maximum of 36, 5 / 97ths of each of the fund calls within the limit of a decreasing overall limit corresponding to the residual nominal value of the assets referred to in the second paragraph at the end of the previous year's accounting period at each security call. This guarantee is capped at US$6.39 billion, corresponding to US$36.5/97th of the residual nominal value of assets as of September 30, 2008.
    "This guarantee can only be called subject to the joint guarantee appeal of the Kingdom of Belgium.
    "This guarantee ceases to produce its effects if Dexia loses direct or indirect control of the company FSA Asset Management LLC or as long as the nominal value of the residual assets referred to in the second paragraph becomes less than US$4.5 billion, diminished of the amounts possibly called as collateral under the commitments referred to in the second paragraph. »

    Rule 124 Learn more about this article...

    [Dispositions declared not in conformity with the Constitution by the Constitutional Council decision No. 2008-574 DC of 29 December 2008.]

    Rule 125 Learn more about this article...

    
    The State guarantee is awarded in an expensive capacity to the Central Reinsurance Fund for its reinsurance operations, which intervenes before December 31, 2009, of credit insurance risks relating to small and medium-sized enterprises and to medium-sized enterprises located in France.
    The Central Reinsurance Fund is financially exposed to these transactions only as long as the credit insurer, co-signator of the reinsurance treaty, maintains a risk exposure to the companies involved.
    A decree specifies the conditions for the exercise of this guarantee, including the minimum risk that the co-credit insurer of the reinsurance treaty retains its responsibility.

    Rule 126 Learn more about this article...

    
    The State guarantee is granted to the French Development Agency for loans made by this institution to the Clean Technologies Fund administered by the International Bank for Reconstruction and Development. This guarantee covers the capital and interests of these loans within the limit of 203 million euros in principal and is exercised in the case of the non-regulation of the amounts due by the fund to the agreed deadlines.

    Article 127 Learn more about this article...

    
    Section 64 of the Corrigendum Financial Act for 1991 (No. 91-1323 of 30 December 1991) is amended as follows:
    1° In I, the amount "€14,600 million" is replaced by the amount "€16,700 million";
    2° In II, the amount "€1,250 million" is replaced by the amount "€1,850 million".

    Rule 128 Learn more about this article...

    
    Section 71 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) is amended as follows:
    1° To the 3° of the IV of the A, 4° of the IV of the B, 2 of the IV of the C and 3° of the IV of the D, the words: "of products from the Member States of the European Community or other States parties to the agreement on the European Economic Area and the imports of products which are put in practice free in one of these States" are replaced by the words: "from a Member State of the European Community,
    2° In the sixth paragraph of the F, the words: "or a State Party to the Agreement on the European Economic Area and the imports that are put into practice free in one of these States" are replaced by the words: ", from another State Party to the Agreement on the European Economic Area or Turkey and the imports that are put into practice free in one of these States".

    Rule 129 Learn more about this article...

    
    I. ― In the title of sub-section 4 of section 6 of chapter III of Book III of Part II of the General Code of Territorial Communities, the words: "Progressive removal" are replaced by the word "Removals".
    II. ― After article L. 2333-55 of the same code, an article L. 2333-55-1 is inserted as follows:
    "Art.L. 2333-55-1.-The debits carried out by the State, the municipalities, public intercommunal cooperation institutions and social organizations on the games operated by the casinos are carried out on the gross product of the games.
    "The gross product of the games is:
    « 1° For matching games operated in non-electronic form, by the difference between the cumulative amount of the initial advance and possible additional advances and the amount of cash recorded at the end of the game;
    « 2° For matching games operated in electronic form, by the difference between, on the one hand, the amount of the count related to each game position and, on the other hand, the cumulative amount of any advances made and tickets representative of the credits of the players issued by each game station. In the case of a device equipped with a computer system allowing the dematerialization of the scriptural payment, the gross product of the games is constituted by the difference between, on the one hand, the amount of the credit purchases and the possible count and, on the other hand, the gains paid by each playstation;
    « 3° For circle games operated in electronic or non-electronic form, by the full amount of the jackpot, corresponding to the deductions made to all circle games by the casino. For each circle, the deduction operated by the casino is set by regulation. It cannot exceed 5% of a formed plate, depending on the type of game, by the bets of the players, their winnings, or the amounts they are engaged to participate in the game;
    « 4° For games practiced with devices defined to theArticle 2 of Act No. 83-628 of 12 July 1983 relative to the games of chance, which provide a cash gain, known as "slot machines", by the product of an 85% coefficient applied to the amount of the unit's count, decreased the advances made, tickets issued by the machine, gains paid by the special box and the amount of the unclaimed gains;
    « 5° For connected devices, as part of a progressive jackpot set up between several establishments, the gross product of the games is constituted by the product of an 85% coefficient applied to the amount of the count referred to in the 4° also reduced:
    “(a) 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, the casino that withdraws from the multisite progressive jackpot system before the winning combination is out deducted from its gross product of the games, at the end of the month of its withdrawal, the amount of increments recorded during the period during which it participated in the multisite progressive jackpot.
    "The gross proceeds of casino games are also diminished, if any, of the amount of increments resulting from the cessation of a multisite progressive jackpot paid to orphans and not reassigned to a new multisite progressive jackpot at the end of the year.
    "In the case where the difference mentioned in 1° and 2° is negative, the loss suffered is deducted from the profits of the following days. »

    Rule 130 Learn more about this article...

    
    In the penultimate line of the table in Article L. 213-10-2 of the Environmental Code, after the words: "heat released at sea" are inserted the words: ", except in winter".

    Article 131 Learn more about this article...

    
    I. ― The IV of Article L. 213-10-3 of the Environmental Code is supplemented by a paragraph as follows:
    "The recovery of the royalty from the subject is realized as to royalties collected by the drinking water service. »
    II. ∙ The fifth paragraph of Article L. 213-10-6 of the same 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° It is added a sentence as follows:
    "The recovery of the royalty from the subject is realized as to the royalty collected by the remediation service. »
    III. ― Section L. 213-11 of the same code is amended as follows:
    1° The first paragraph is as follows:
    "People who are subject to royalties referred to in sections 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 persons who charge or collect the royalties referred to in sections L. 213-10-3, L. 213-10-6 and L. 213-10-12 shall report to the agency These persons are taxpayers referred to in sections L. 213-11-1 to L. 213-11-13. » ;
    2° Two subparagraphs are added:
    "If, for a year under review, the royalties referred to in sections L. 213-10-3 and L. 213-10-6 have been charged by the operator of the water service or incurring the billing of the sanitation service, and if the declaration made under the first paragraph of this section establishes that the discharges of the constituent elements of the pollution are equal to or greater than the thresholds mentioned in the table in section L. 213-10-2
    "If, for a year of activity under review, a person is not subject to the royalties referred to in sections L. 213-10-3 and L. 213-10-6, the last declaration filed under the first paragraph of this section stating that the amount of pollution is equal to or greater than the thresholds referred to in Article L. 213-10-2, and if the fee made under this year of activity is reported to be released »
    IV. ― In the first paragraph of section L. 213-11-1 of the same code, the word "interested" is replaced by the word "taxpayers".
    V. ― In the third paragraph of section L. 213-11-10 of the same code, the word "debtedness" is replaced by the word "taxpayer".
    VI. ― In article L. 213-11-11 of the same code, the words: "representation of creditors" are replaced by the words: "judicial agent" and, after the word: "procedure", are inserted the words: "reservation or".

    Rule 132 Learn more about this article...

    
    I. ― In the sixth paragraph of Article L. 213-10-9 of the Environmental Code, the amount "€0.6" is replaced by the amount "€1.8".
    II. ― I applies effective January 1, 2009.

    Article 133 Learn more about this article...

    The table of Article 43 V of the Financial Law for 2000 (No. 99-1172 of 30 December 1999) is as follows:
    
    

    CATEGORIES	SOMMES lump sums waste (millions) d'euro)	COEFFICIENT MULTIPLICATEUR
    		Research	Accompaniment	Dissemination Technology
    Nuclear power generation reactors other than principally dedicated to research (by slice).	0, 28	[0, 5 ― 6, 5]	[0, 6 ― 2]	[0, 6 ― 1]
    Nuclear energy production reactors dedicated to main research title.	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]
    Waste nuclear fuel processing plants.	0, 28	[0, 5 ― 6, 5]	[0, 6 ― 2]	[0, 6 ― 1]

    
    
    Rule 134 Learn more about this article...

    At 2° of section 30-2 of Act No. 2004-803 of 9 August 2004 relating to the public service of electricity and gas and to electrical and gas companies, the amount: 1, 3 € is replaced by the amount: 3 €.
    

    Rule 135 Learn more about this article...

    
    I. ― In the first sentence of section 50-1 of Act No. 2000-108 of 10 February 2000 on the modernization and development of the public service of electricity, the words: "related to the variation of the prices of the fuel used for the production of electricity by cogeneration in the contracts concluded under section 10" are replaced by the words: "in the contracts entered into under section 10, related to the change of electricityArticle 266 quinquies of Customs Code in the calculation of the purchase price of electricity produced by cogeneration,".
    II. – I comes into force as of January 1, 2006.

    Rule 136 Learn more about this article...

    
    In the first sentence of the ninth paragraph of Article 1609 quatervicies of the General Tax Code, the word "aviary" is replaced by the word "animalier".

    Rule 137 Learn more about this article...

    I. ― The temporary allowance granted to pensioned civil servants under the Civil and Military Pension Code increases the principal amount of the pension with a percentage fixed by order according to the community in which they reside.
    Temporary compensation is granted to pensioners who justify an effective residence in the following communities: La Réunion, Mayotte, Saint-Pierre-et-Miquelon, Nouvelle-Calédonie, Wallis-et-Futuna and French Polynesia.
    II. ― Effective January 1, 2009, the award of new temporary benefits is reserved for eligible pensioners who, on the effective date of their pension, meet the following conditions:
    1° (a) Provide 15 years of effective service in one or more communities referred to in I from a summary of these services provided by pensioners and communicated by their original departments;
    (b) Or to meet, in respect of the community in which the individual justifies his or her effective residence, the eligibility criteria for granting leave to their primary beneficiary;
    2° (a) Be justified for a valid insurance period under a mandatory basic pension plan(s) equal to the number of quarters required to obtain the maximum percentage of the civil or military pension referred to in the pensionArticle L. 13 of the Civil and Military Pension Code ;
    (b) Or benefit from a pension whose amount has not been the subject of the application of the minoration coefficient provided for in theArticle L. 14 of the same code.
    In addition, these new beneficiaries must have been removed from the executives for less than five years.
    Pensioners whose effective date of residence is after 13 October 2008 are eligible for temporary allowance under this II.
    The temporary retirement allowance is no longer awarded to new beneficiaries as of January 1, 2028.
    III. ― The amount of temporary allowances awarded as of January 1, 2009 is equal to the amount fixed on the date of first payment of the allowance and may not exceed an annual amount defined by decree by the residential community. This ceiling decreases under conditions provided by decree. He became null as of January 1, 2028.
    When the temporary allowance is awarded over the course of the year, the limits set out in the previous paragraph are calculated on a pro rata basis for the effective duration of the award of temporary allowance over the year.
    Temporary allowances granted to pensioners under 1° of II shall be entitled to reversion to the benefit of the surviving spouse subject to the respect by the surviving spouse of the condition of residential effectiveness set out in I.
    Temporary benefits granted to pensioners under b of 1° of II shall be entitled to reversion to the benefit of the surviving spouse subject to the fulfilment by the surviving spouse of the condition of residence in the territory of the community under which the temporary allowance has been granted.
    IV. ― The amount of temporary allowances awarded prior to January 1, 2009 shall be credited to the value in payment as at December 31, 2008 and may not exceed an annual amount defined by decree according to the community of residence. The portion of temporary allowances exceeding the ceiling is phased out each year to reach the annual amount for the year 2018.
    Temporary allowances granted to pensioners under this IV shall be entitled to reversion to the benefit of the surviving spouse subject to the fulfilment by the surviving spouse of the condition of residential effectiveness set out in I.
    V. ― The temporary allowance granted prior to January 1, 2009 to pensioners under the Code of Military Disability Pensions and War Victims who justify an effective residence in the communities referred to in I is equal to the percentage of the principal amount of the pension established by the Order in Council I.
    The amount of this allowance is equal to the amount fixed on the date of first payment for compensation granted as of 1 January 2009. It is equal to the amount paid as at 31 December 2008 for allowances granted before 1 January 2009.
    Temporary compensation is no longer awarded to new recipients 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 fixed telephone and mobile telephone operators are required to communicate the information, justifications or clarifications necessary to verify the conditions of granting and the effectiveness of the residence.
    Temporary compensation ceases to be paid as long as the attribute person ceases to fulfil the conditions of the residence specified by decree.
    In the event of a voluntary breach of the rules for the award of temporary allowances, their payment ceases and the persons concerned permanently lose the benefit of the allowance.
    VII. ― The temporary allowance is subject to the same rules as the pension to which it relates.
    VIII. ― The Government shall, within one year, file a report presenting the prospects for the establishment or extension of supplementary pension arrangements for overseas service employees.

    Article 138 Learn more about this article...

    
    After the 12° of Article 128 of Law No. 2005-1720 of 30 December 2005 for 2005, a 14° is inserted as follows:
    "14° Public policy to combat drugs and drug abuse. »

    Article 139 Learn more about this article...

    
    Aunt III of Article 88 of Act No. 2007-1824 of 25 December 2007 the date "January 1, 2009" is replaced by the date "April 1, 2009".

    Rule 140 Learn more about this article...

    
    I. ― In the second paragraph of Article 1618 septies of the General Code of Taxes, after the word "European" are inserted the words "or to the departments of Corsica".
    II. ― I comes into force as of January 1, 2009.

    Article 141 Learn more about this article...

    
    The first sentence of Article 108 of Law No. 2004-1484 of 30 December 2004 of Finance for 2005 is amended as follows:
    1° The words: "quarter" are replaced by the word and percentage: " 30%";
    2° The words: "and investment" are deleted.

    Article 142 Learn more about this article...

    
    Section 14 of Act No. 2006-888 of 19 July 2006 finalizing the 2005 budget is supplemented by a sentence as follows:
    "The same information about the French Development Agency is presented here. »

    Rule 143 Learn more about this article...

    
    Section 36 of Act No. 2006-1666 of 21 December 2006 on Finance for 2007 is amended as follows:
    1° In the first sentence of the first paragraph of the III, the words: "from the Hotel des Monnaies sis au 11, quai de Conti" are replaced by the words: "from the properties located";
    2° In the first sentence of the last paragraph of the III, after the words: "The Hotel des Monnaies" are inserted the words: ", cadastré sections 06-01-AB-N° 49 and 06-01-AB-N° 52".

    Article 144 Learn more about this article...

    
    [Dispositions declared not in conformity with the Constitution by the Constitutional Council decision No. 2008-574 DC of 29 December 2008.]

    Rule 145 Learn more about this article...

    
    It was established in 2008, for the benefit of the OSEO industrial and commercial public institution, a contribution of 50 million euros to the charge of the National Institute of Industrial Property for the financing of the financial effort for small and medium-sized enterprises.
    The payment of the contribution is made once before the end of 2008.

    Article 146 Learn more about this article...

    Article L. 251-17 of the rural code is amended as follows:
    1° After the sixth preambular paragraph, a sub-item reads as follows:
    In addition to the fee, additional fees may be charged for special hardships inherent in plant or plant control. ;
    2° The seventh to ninth preambular paragraphs are as follows:
    The amount of the royalty and that of the additional costs shall be determined by order in accordance with the rates set out in Appendix VIII bis to Council Directive 2000/29/EC of 8 May 2000.
    The royalty and additional costs are due by the importer. They are, however, in solidarity with their representative when they act within the framework of an indirect representation mandate, as defined by Article 11 of the Community Customs Code.
    The amounts are liquidated and recovered according to the applicable rules, guarantees and privileges with respect to customs duties.
    

    Rule 147 Learn more about this article...

    
    [Dispositions declared not in conformity with the Constitution by the Constitutional Council decision No. 2008-574 DC of 29 December 2008.]

    Article 148 Learn more about this article...

    
    I. ― The first paragraph of the C of section 71 of the Corrigendum Finance Act for 2003 (No. 2003-1312 of 30 December 2003) is supplemented by a sentence as follows:
    " Occasional products are not subject to tax. »
    II. ― I comes into force as of January 1, 2009.

    Rule 149 Learn more about this article...

    The convention mentioned in theArticle L. 301-5-1 of the Construction and Housing Code for a period of three years pursuant to XIII of Article 61 of Law No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities is, at the request of the public institution of intercommunal cooperation, extended by one year.
    

    ANNOUNCEMENTS

    STATE A

    
    (Art. 15 of the Law)

    
    Revised Pathways and Means for 2008

    
    I. ― GENERAL BUDGET
    

    (Thousands of euros)
    

    
    

    NUMBER Line	INTITULED RECETTE	REVISION evaluations 2009
    	1. Tax revenues
    	11. Income tax	- 300,000
    1101	Income tax	- 300,000
    	13. Corporate tax and social contribution on corporate profits	- 1,000 000
    1301	Corporate tax	- 1,000 000
    	15. Domestic Tax on Petroleum Products	― 305 807
    1501	Domestic Tax on Petroleum Products	― 305 807
    	17. Registration, stamp, other indirect contributions and taxes	300,000
    1706	Deaths free of charge	300,000
    	2. Non-tax revenues
    	23. Taxes, royalties and similar revenues	― 5,000
    2312	Produced the lump-sum fines of the traffic police	― 5,000
    	28. Miscellaneous	- 550,000
    2812	Reversements of the French Company of Insurance for Foreign Trade	- 550,000
    	3. Abductions on State revenues
    	31. State revenues for the benefit of local authorities	― 509 256
    3101	Excluding State revenues under overall operating staffing	― 506 138
    3102	Excluding on State revenues of the proceeds of fixed fines of the traffic police and radar Automatic	4 878
    3104	Compensation for losses of professional tax and landmine levy of municipalities and of their groupings	― 388
    3105	Excluding on State revenues for the compensation of professional tax	505
    3106	State revenue removal for the benefit of the Value Added Tax Compensation Fund	― 57
    3107	Excluding the State's revenues under compensation for exemptions relating to local taxation	180
    3109	Excerpts on State revenues for the benefit of the territorial community of Corsica and the departments of Corsica	― 342
    3112	Departmental college equipment allocation	1 596
    3113	Regional school equipment allocation	88
    3114	Compensation for exemption under the reduction of the fraction of revenues taken into account in the bases professional tax of non-commercial profit holders	569
    3115	Compensation for exemption of land tax relating to non-farm (excluding Corsica)	215
    	4. Competition Fund
    	Evaluation of competition funds

    
    

    Summary of general budget income
    

    (Thousands of euros)
    

    
    

    NUMBER Line	INTITULED RECETTE	REVISION evaluations 2009
    	1. Tax revenues	1 305 807
    11	Income tax	- 300,000
    13	Corporate tax and social contribution on corporate profits	- 1,000 000
    15	Domestic Tax on Petroleum Products	― 305 807
    17	Registration, stamp, other indirect contributions and taxes	300,000
    	2. Non-tax revenues	― 555 000
    23	Taxes, royalties and similar revenues	― 5,000
    28	Miscellaneous	- 550,000
    	3. Abductions on State revenues	― 509 256
    31	State revenues for the benefit of local authorities	― 509 256
    	Total revenues, net of levies (1 + 2 ― 3)	1 351 551
    	4. F contest waves
    	Evaluation of competition funds

    
    

    III. ― SPECIAL ACCOUNTS
    

    (In euros)
    

    
    

    NUMBER Line	INTITULED RECETTE	REVISION evaluations 2009
    	Pensions
    	Section 3: Military Disability Pensions and other pensions	- 15,200,000
    89	Alsace-Lorraine pension financing: general budget participation	800 000
    91	Funding for the recognition of former petitioners: participation of the general budget	16 000 000

    
    

    IV. ― FINANCIAL ASSESSMENT
    

    (In euros)
    

    
    

    NUMBER Line	INTITULED RECETTE	REVISION evaluations 2009
    	Loans to foreign States
    	Section 2: loans to foreign States for debt consolidation towards France	89 000
    02	Refund of Treasury Loans	89 000

    
    

    STATE B

    
    (Art. 16 of the Law)

    
    Distribution of additional appropriations for 2008
    by mission and programme budget

    
    GENERAL BUDGET
    

    (In euros)
    

    MISSION AND PROGRAMME INTEGRATED	AUTORISATIONS commitment additional granted	CREDITS payment additional Open
    External action of the State	49 196 025	65 000
    Action by France in Europe and the world	49 196 025	65 000
    2
    General and territorial administration of the State	32 500 000	28 741 232
    Conduct and leadership of interior policies	32 500 000	28 741 232
    2
    Agriculture, fisheries, forest and rural affairs	95 322 302	95 322 302
    Product development, market orientation and regulation	95 322 302	95 322 302
    2
    Culture	41 300	41 300
    Creation	41 300	41 300
    2
    Defence	62 940 000	5 940 000
    Preparation and use of forces	57 000
    2
    Support for defence policy	5 940 000	5 940 000
    2	5 940 000	5 940 000
    Economic development and regulation		7,000
    Tourism		7,000
    2
    Outre-mer	215 000 000	215 000 000
    Overseas employment	215 000 000	215 000 000
    2
    Social and pension schemes	106 200 000	106 200 000
    Social and land transport pension schemes	106 200 000	106 200 000
    2
    Relations with local authorities	20 398 905	24 348 367
    Departmental financial competition	10 161 945	10 161 945
    2
    Financial competition for regions
    2
    Specific competitions and administration	10 236 960	14 186 422
    2
    Refunds and discounts	750,000	750,000
    State tax refunds and discounts (evaluative credits)	750,000	750,000
    2
    Health security	16 600	16 600
    Safety and sanitary quality of food	16 600	16 600
    2
    Solidarity, integration and equality of opportunity	436 611 300	436 611 300
    Prevention of exclusion and inclusion of vulnerable persons	11 082 800	11 082 800
    2
    Actions for vulnerable families	42 028 500	42 028 500
    2
    Handicap and dependency	289 300 000	289 300 000
    2
    Disease protection	94 200 000	94 200 000
    2
    Sport, youth and associative life	60,000	60,000
    Sport	60,000	60,000
    Labour and employment	1,508 300	8 300
    Access and return to employment	8 300	8 300
    2
    Improving the quality of employment and labour relations	1 500 000
    City and housing	100 000	100 000
    Access to housing assistance	100 000	100 000
    Total	1 869 794 732	1 834 289 401

    
    
    STATE B

    (Art. 17 of the Law)

    
    Distribution of credits cancelled for 2008,
    by mission and programme budget

    
    GENERAL BUDGET
    

    (In euros)
    

    
    

    MISSION AND PROGRAMME INTEGRATED	AUTORISATIONS commitment cancelled	CREDITS payment cancelled
    External action of the State	2 664 431	4 896 774
    Cultural and scientific radiation	2 664 431	4 896 774
    General and territorial administration of the State	121 966 833	16 686 871
    Territorial administration	116 781 696	10 000
    2	10 000	10 000
    Territorial administration: Chorus experiments	1 016 955	979 750
    2	500 000	500 000
    Political, religious and associative life	2 717 443	4 256 382
    2	2 256 382	2 256 382
    Conduct and leadership of interior policies	1 450 739	1 450 739
    2	1 450 739	1 450 739
    Agriculture, fisheries, forest and rural affairs	51 090 757	66 638 372
    Sustainable management of agriculture, fisheries and rural development	35 476 983	51 024 598
    Forest	3,000	3,000
    Conduct and leadership of agriculture policies	12 613 774	12 613 774
    2	12 515 847	12 515 847
    Official development assistance	18 500 000
    Economic and financial assistance for development	14 000
    Codevelopment	4 500 000
    Veterans, memory and ties with the nation	500 000	500 000
    Compensation for victims of anti-Semitic persecution and barbarism during the Second World War	500 000	500 000
    2	500 000	500 000
    Council and State control	5 849 471	5 849 471
    State Council and other administrative courts	600 000	600 000
    2	600 000	600 000
    Court of accounts and other financial jurisdictions	5 249 471	5 249 471
    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
    Defence	2 127 264 315	360 000
    Support for defence policy	151 000
    Force equipment	1 976 264 315	360 000
    Economic development and regulation	6 000	6 000
    Economic regulation	6 000	6 000
    2	6 000	6 000
    Ecology, sustainable development and development	316 719 124	115 196 926
    Ground and marine transport	244 519 124	42 996 926
    Rail financial liabilities	43 800 000	43 800 000
    Conduct and piloting sustainable ecological, development and development policies	28 400 000	28 400 000
    2	28 400 000	28 400 000
    School education	20 434 595	23 431 754
    Public education of the first degree	2,000	2 150 945
    Public secondary school education	2,000	3 697 627
    Life of the student	12 467 091	13 616 899
    Private education of the first and second levels	993 683	3 566 283
    Support for national education policy	2 573 821
    Agricultural technical education	400,000	400,000
    2	400,000	400,000
    Financial and human resources management	77 355 980	50 005 361
    Tax and financial management of the state and local public sector	65 104 000	19 000
    2	19 000	19 000
    Public Finance Strategy and State Modernization	2 210 000	2 210 000
    2	2 210 000	2 210 000
    Trade facilitation and security	3 184 864	16 779 776
    Public service	5 857 116	11 015 585
    2	600 000	600 000
    Conduct and management of economic and financial policies	1 000 000	1 000 000
    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	40 121 680	50 189 561
    2	9 301 897	9 301 897
    Prison administration	46 128	11 753 518
    Judicial protection of youth	3 546 762	3 546 762
    2	3 546 762	3 546 762
    Access to law and justice	1 091 443
    Conduct and leadership of justice policy and related organizations	213 843	213 843
    2	213 843	213 843
    Outre-mer	8 044 099	6 044 099
    Overseas living conditions	8 044 099	6 044 099
    Pilotage of the French economy	2,000	2,000
    Economic statistics and studies	1 500 000	1 500 000
    2	1 500 000	1 500 000
    Economic policy and employment	500 000	500 000
    2	500 000	500 000
    Policy of the Territories	47 580	47 580
    Impulsion and coordination of land use policy	47 580	47 580
    2	47 580	47 580
    Provisions	52 000	52 000
    Provision for public remuneration
    2
    Accidental and unpredictable expenses	52 000	52 000
    Research and higher education	173 145 000	57 900 000
    Student life	30 000	30 000
    Multidisciplinary scientific and technological research	92 787 000
    Research in environmental and resource management	21 208 000
    Risk and pollution research	1,250,000
    Research in the field of energy	27 300 000	27 300 000
    Higher education and agricultural research	600 000	600 000
    2	600 000	600 000
    Social and pension schemes	2,000	2,000
    Mines, SEITA and various pension plans	2,000	2,000
    Relations with local authorities	249 580	249 580
    Financial competition for municipalities and community groups	186 539	186 539
    Financial competition for regions	63 041	63 041
    Health	534 355	1 116 757
    Drugs and drug abuse	534 355	1 116 757
    Security	20 998 694	20 998 694
    National police	20 998 694	20 998 694
    2	16 738 694	16 738 694
    Civil security	307 290 000	8 190 743
    Operational services response	307 290 000	8 190 743
    Health security	11 959 818	700,000
    Health care	11 259 818
    Safety and health quality of food	700,000	700,000
    2	700,000	700,000
    Solidarity, integration and equality of opportunity	7 903 883	7 849 223
    Poverty reduction: experiments	1 800 000	3 730 463
    Equality between men and women	665 555	780 432
    2	48 186	48 186
    Conduct and support of health and social policies	5 438 328	3 338 328
    2	3 338 328	3 338 328
    Sport, youth and associative life	2 570 731	3 242 669
    Conduct and leadership of sport, youth and associative life policy	2 570 731	3 242 669
    Labour and employment	20 500 000
    Design, management and evaluation of employment and labour policies	20 500 000
    City and housing	11 356 436	120 807 778
    Urban renewal		120 032 520
    Social and territorial equity and support	980 955
    Development and improvement of housing supply	1 375 481	775 258
    2	775 258	775 258
    Total	3 422 478 780	1 013 222 130

    
    

    STATE C
    
    
    (Art. 18 of the Law)
    
    
    Distribution of additional appropriations for 2008
    by mission and special accounts programme
    
    
    SPECIAL ACCOUNTS
    

    (In euros)
    

    
    

    MISSION AND PROGRAMME INTEGRATED	AUTORISATIONS commitment additional granted	CREDITS payment additional Open
    State financial participation	1 050 000 000	1 050 000 000
    Capital transactions involving State financial participations	1 050 000 000	1 050 000 000
    Pensions	800 000	800 000
    Military Disability Pensions and War Victims and Other Pensions	800 000	800 000
    2	800 000	800 000
    Total	1 050 800 000	1 050 800 000

    
    

    
    
    ♪
    
    
    (Art. 19 of the Law)
    
    
    Distribution of credits cancelled for 2008, by mission and programme,
    special accounts
    
    
    SPECIAL ACCOUNTS
    

    (In euros)
    

    
    

    MISSION AND PROGRAMME INTEGRATED	AUTORISATIONS commitment cancelled	CREDITS payment cancelled
    State financial participation	1 050 000 000	1 050 000 000
    State debt and state public institutions	1 050 000 000	1 050 000 000
    Pensions	16 000	16 000
    Military Disability Pensions and War Victims and Other Pensions	16 000	16 000
    Total	1 066 000 000	1 066 000 000

    
    
    FINANCIAL ASSESSMENTS
    

    (In euros)
    

    
    

    MISSION AND PROGRAMME INTEGRATED	AUTORISATIONS commitment cancelled	CREDITS payment cancelled
    Loans to foreign States	118 000	118 000
    Loans to foreign states for debt consolidation towards France	118 000	118 000
    Total	118 000	118 000

    
    

    
    
    STATE D
    
    
    (Art. 20 of the Law)
    
    
    Distribution of additional discovery authorization
    Trade Accounts 2008
    
    
    TRADE ACCOUNTS
    

    (In euros)
    

    
    

    NUMBER Account	SUMMARY OF THE ACCOUNT	DECOUVERT additional authorized
    901	Supply of armies in petroleum products	50 000
    	Total	50 000

    
    This law will be enforced as a law of the State.
    Done in Paris, December 30, 2008.
    

Nicolas Sarkozy

By the President of the Republic:

The Prime Minister,

François Fillon

Minister of Economy,

industry and employment,

Christine Lagarde

Minister of Budget, Public Accounts

and the Public Service,

Eric Woerth

_______

(1) Act No. 2008-1443.

preparatory work :

National Assembly:

Bill 1266;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 1297;
Opinion of Mr. Jacques Lamblin, on behalf of the defence commission, No. 1290;
Discussion on 9-11 December 2008 and adoption on 11 December 2008 (TA No. 215).

Senate:

Bill, adopted by the National Assembly, No. 134 (2008-2009);
Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 135 (2008-2009);
Opinion of Mr. Alain Vasselle, on behalf of the Social Affairs Committee, No. 140 (2008-2009);
Notice of Ms. Catherine Morin-Desailly and Mr. Michel Thiollière, on behalf of the Cultural Affairs Committee, No. 141 (2008-2009);
Discussion on 18 and 19 December 2008 and adoption on 19 December 2008 (TA No. 36).

National Assembly :

Bill No. 1362;
Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Joint Joint Committee, No. 1363;
Discussion and adoption on 22 December 2008 (TA No. 224).

Senate:

Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Joint Joint Committee, No. 149 (2008-2009);
Discussion and adoption on 22 December 2008 (TA No. 37).

Constitutional Council:
Decision No. 2008-574 DC of 29 December 2008 published in the Official Gazette of this day.

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