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Law No. 2009 - 1674 30 December 2009 Amending Finance For 2009

Original Language Title: LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009

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Texts transposed

Council Directive 2008/118/EC on the general excise regime and repealing Directive 92/12/EEC

Application texts

Summary

Amendment of Act No. 2004-1484 of 30 December 2004 of Finance for 2005: amendment of section 52.
Amendment of Act No. 2009-1291 of 26 October 2009 on the transfer to the departments of the equipment parks and the evolution of the situation of the workers of the parks and workshops: amendment of Article 15.
Amendment of Act No. 2009-1673 of 30 December 2009 of Finance for 2010: amendment of sections 82, 2.
Amendment of Act No. 2004-811 of 13 August 2004 on Civil Security Modernization: Amendment of Article 6.
Amendment of the Financial Law for 1998 (No. 97-1269 of 30 December 1997): amendment of section 89.
Amendment of Act No. 96-603 of 5 July 1996 on the development and promotion of trade and crafts: amendment of Article 19.
Amendment of Act No. 2006-1771 of 30 December 2006 of Corrigendum Finance for 2006: amendment of section 88.
Amendment of Order No. 45-2138 of 19 September 1945 establishing the order of experts and regulating the title and profession of accountant: amendment of Articles 7 ter, 31, 60 , creation of Article 84.
Amendment of Act No. 2009-1646 of 24 December 2009 on social security financing for 2010: amendment of Article 10.
Amendment of Act No. 2009-122 of 4 February 2009 of Corrigendum Finance for 2009: amendment of Article 6.
Amendment of the Financial Law for 2002 (No. 2001-1275 of 28 December 2001): amendment of section 136.
Amendment of the Financial Law for 1963 (No. 63-156 of 23 February 1963): amendment of Article 60.
Amendment of the Financial Act for 2000 (No. 99-1172 of 30 December 1999): amendment of section 43.
Amendment of Act No. 87-571 of 23 July 1987 on the development of patronage: amendment of section 4-1.
Amendment of Act No. 93-121 of 27 January 1993 on various social measures: amendment of section 63.
Ratification of the openings and cancellations of credits issued by Decrees No. 2009-862 of 13 July 2009, No. 2009-1368 of 9 November 2009 and No. 2009-1512 of 8 December 2009 opening and cancellation of credits in advance.
Amendments to the general code of territorial authorities, the general tax code, the book of tax procedures, the labour code, the social security code, the code of financial jurisdictions, the monetary and financial code, the customs code, the code of cinema and animated image, the environmental code, the code of entry and stay of foreigners and the right of asylum, the rural code, the code of trade.
Full transposition of Council Directive 2008/118/EC on the general excise regime and repealing Directive 92/12/EEC.

Keywords

PRODUCTION, PRODUCTION

Legislative records




JORF n°0303 of 31 December 2009 page 22940
text No. 2



LOI no. 2009-1674 of 30 December 2009 for 2009 (1)

NOR: BCFX0924140L ELI: https://www.legifrance.gouv.fr/eli/loi/2009/12/30/BCFX0924140L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2009/12/30/2009-1674/jo/texte


The National Assembly and the Senate adopted,
Vu la Constitutional Council decision No. 2009-600 DC of 29 December 2009 ;
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 2009, the domestic consumer tax rate fractions on the petroleum products mentioned in fifth paragraph of Article 52 of Law No. 2004-1484 of 30 December 2004 for 2005 are set at EUR 1.414 per hectolitre for leadless superfuels and EUR 1.001 per hectolitre for diesel with a flashpoint below 120 °C.
      For the distribution of the proceeds of the taxes referred to in the first paragraph of the same III in 2009, the percentages set out in the table in the eighth paragraph of the same III shall be replaced by the percentages set out in column A of the table in this section.
      II. - 1. It is collected in 2009 pursuant toArticle 82 of Act No. 2004-809 of 13 August 2004 relating to local liberties and responsibilities, an amount of EUR 240,475 on the proceeds of the domestic consumer tax on petroleum products paid to the Department of Seine-Maritime for the compensation of the positions of technicians, workers and service personnel who became vacant in 2007.
      2. It is paid in 2009 to the department of Seine-et-Marne, according to theArticle 82 of Act No. 2004-809 of 13 August 2004 referred to abovean amount of EUR 240,475 for the compensation of the positions of technicians, workers and service personnel who became vacant in 2007.
      3. It is collected in 2009 pursuant toArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 12,333,757 on the product of the domestic consumer tax on petroleum products paid to the departments, with the exception of the departments of Corsica South and Haute-Corse, for the adjustment of the compensation allocated in 2008 for the management of the positions of technicians, workers and service staff of the Ministry of National Education who became vacant in 2007.
      4. It was paid in 2009 to the departments of Landes, the North, the Puy-de-Dôme, Saône-et-Loire, the Savoie and Guadeloupe, in application of theArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 252,667 that corresponds to the adjustment of the compensation for positions that became vacant prior to the transfer of services and that participate in the exercise of the transferred skills in the field of departmental roads and national roads of local interest.
      5. It is collected in 2009 pursuant toArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of 371 332 EUR on the product of the domestic consumer tax on petroleum products paid to the departments of Corse-du-Sud, Gard, Landes, Maine-et-Loire, Puy-de-Dôme, Somme and Vosges for the adjustment of the compensation of the posts of agents who became vacant prior to the transfer of services and who participate in the exercise of the transferred routes
      6. He was paid to the department of La Marne in 2009 pursuant toArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 2,625 corresponding to the compensation of operating expenses resulting from the transfer of services or services from the Ministry of Ecology, Energy, Sustainable Development and the Sea in the field of departmental roads.
      7. It was paid in 2009 to the departments of Ardèche, Lozère, Rhone, Var and Hauts-de-Seine, in application of the articles 18, 109 and 110 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 113,604 corresponding to the adjustment of the transfer compensation to January 1, 2008 of incumbents and non-holders who participate in the exercise of the transferred skills in the area of departmental roads and national roads of local interest.
      8. It is collected in 2009 pursuant to Articles 18 and 109 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 131,611 on the proceeds of the domestic consumer tax on petroleum products paid to the departments of the Aisne, Isère, Manche and Marne for the adjustment of the transfer compensation to January 1, 2008 of the incumbent personnel who participate in the exercise of the skills transferred in the field of departmental roads and national roads of local interest.
      9. It is paid in 2009 to the departments of the Aisne, the Allier, the Alpes-Maritimes, the Aveyron, the Côte-d'Or, the Côtes-d'Armor, the Creuse, the Dordogne, the Drôme, the Eure, the Eure-et-Loir, the Landes, the Loire, the Marne, the Morbihan Articles 18 and 109 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 3,972 for the adjustment of the compensation for the social action expenses of the incumbents transferred as of January 1, 2008 and participating in the exercise of the transferred skills in the area of departmental roads and national roads of local interest.
      10. It is collected in 2009 pursuant to Articles 18 and 109 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of 14 686 EUR on the product of the domestic consumption tax on the petroleum products paid to the departments, except the departments of the Allier, the Hautes-Alpes, the Aveyron, the Bouches-du-Rhône, the Calvados, the Cantal, the Charente-Maritime, the Côte-d'Or, the Côtes-d'Armor,
      11. It is collected in 2009 pursuant to Articles 18 and 110 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 102,333 on the proceeds of the domestic consumer tax on petroleum products paid to the Department of Martinique for the adjustment of the transfer to January 1, 2008 of non-holder personnel who participate in the exercise of the transferred competencies in the field of national roads of local interest.
      12. It is paid in 2009 to the departments of the Allier, the Ardennes, the Eure, the Haute-Garonne, the Loir-et-Cher, the Lot, Maine-et-Loire, the Manche, the Sarthe, the Seine-et-Marne, the Var and the territory of Belfort, pursuant to theArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 586,359 corresponding to the adjustment of the compensation for positions that became vacant in 2007 after the transfer of services and that participate in the exercise of the transferred skills in the field of departmental roads.
      13. It is collected in 2009 pursuant toArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 25,075 on the proceeds of the domestic consumer tax on petroleum products paid to the Department of Moselle corresponding to the adjustment of the compensation of the positions of agents who became vacant in 2007 after the transfer of services and who participate in the exercise of the powers transferred in the field of departmental roads.
      14. It was paid in 2009 to the departments of Isère and Bas-Rhin, according to theArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 60,028 corresponding to the adjustment of the compensation for positions of officers who became vacant in 2007 after the transfer of services and who participate in the exercise of the skills transferred in the field of national roads of local interest.
      15. It is collected in 2009 pursuant toArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 38,000 on the proceeds of the domestic consumer tax on petroleum products paid to the Department of the Dawn corresponding to the adjustment of the compensation of the positions of agents who became vacant in 2007 after the transfer of services and who participate in the exercise of the powers transferred in the field of national roads of local interest.
      16. It is paid in 2009 to the departments, except the departments of the Allier, the Alpes-Maritimes, the Ardennes, the Aude, the Bouches-du-Rhône, the Charente-Maritime, the Haute-Corse, the Finistère, the Gard, the Haute-Garonne, the Tars, the Landes, the Morbihan, the Pas-de-CalArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 1,738,091 for the compensation of officers who became vacant in 2008 after the transfer of services and who participate in the exercise of the skills transferred in the field of departmental roads, national roads of local interest and the solidarity fund for housing.
      17. It is collected in 2009 pursuant toArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 62,154 on the product of the domestic consumer tax on petroleum products paid to the departments of Charente-Maritime, Marne, Rhone and Var for the compensation of the positions of agents who became vacant in 2008 after the transfer of services and who participate in the exercise of the skills transferred in the field of departmental roads and national roads of local interest.
      18. He was paid to the department of Somme in 2009 pursuant toArticle 32 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 3,902 corresponding to the adjustment of the compensation for positions of officers who became vacant in 2008 after the transfer of services and who participate in the exercise of competencies transferred in the field of waterways.
      19. He was paid to Maine-et-Loire in 2009 pursuant toArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 5,832 corresponding to the compensation of the days acquired for the savings-time accounts by the agents of the deconcentrated services of the Ministry of Ecology, Energy, Sustainable Development and the Sea that contribute to the exercise of the skills transferred in the field of national roads of local interest.
      20. It is paid in 2009 respectively to the departments of the Loire-Atlantique and Maine-et-Loire, in application of theArticle 32 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of EUR 6,898 and an amount of EUR 1,346 corresponding to the compensation for the days acquired under the savings-time accounts by the agents of the decentralized services of the Ministry of Ecology, Energy, Sustainable Development and the Sea that contribute to the exercise of the powers transferred in the field of waterways.
      21. It is paid in 2009 to the departments of Charente-Maritime, Dordogne, Eure-et-Loir, Haute-Garonne, Indre-et-Loire, Loire-Atlantique and Saône-et-Loire, in application of theArticle 95 of Law No. 2005-157 of 23 February 2005 relating to the development of rural territories, an amount of EUR 18,310 corresponding to the compensation of days acquired under the savings-time accounts by the deccented service agents of the Ministry of Food, Agriculture and Fisheries who contribute to the exercise of the skills transferred in the field of land development.
      22. It was paid in 2009 to the department of Sarthe, according to theArticle 95 of Act No. 2005-157 of 23 February 2005 referred to above, an amount of €4,874 for the pro rata temporis compensation of officers who became vacant in 2008 and who participate in the exercise of the skills transferred in the field of land development.
      23. It is paid in 2009, in compensation for the transfer of services involved in the exercise of decentralized skills in the areas of solidarity, health and social action in accordance with the Act No. 2003-1200 of 18 December 2003 decentralizing the minimum income of insertion and creating a minimum income of activity and Act No. 2004-809 of 13 August 2004 referred to above, to the departments, with the exception of the departments of the Aisne, Calvados, the Isère, the Orne, the Hautes-Pyrénées, the Savoie, the Seine-Maritime, Tarn-et-Garonne, the Vienna, the Vosges, the territory of Belfort and the Reunion, an amount of 13 147 312 €, taken from the share of the internal tax of the These amounts are apportioned in accordance with the following table:


      (In euros)



      DEPARTMENTS
      MONTANTS À VERSER

      Ain

      18 971

      Aisne

      0

      Allier

      97 515

      Alpes-de-Haute-Provence

      2 656

      Hautes-Alpes

      11 383

      Alpes-Maritimes

      489 599

      Ardèche

      8 636

      Ardennes

      153 102

      Ariège

      10 239

      Aube

      118 961

      Aude

      147 881

      Aveyron

      26 267

      Bouches-du-Rhône

      622 394

      Calvados

      0

      Cantal

      126 428

      Charente

      71 505

      Charente-Maritime

      246 278

      Dear

      62 832

      Corrèze

      16 968

      Corse-du-Sud

      59 277

      Haute-Corse

      153 572

      Côte-d'Or

      99 633

      Côtes-d'Armor

      122 918

      Creuse

      14 222

      Dordogne

      13 875

      Doubs

      43 571

      Drôme

      148 284

      Eure

      68 243

      Eure-et-Loir

      39 401

      Finistère

      225 002

      Gard

      161 458

      Haute-Garonne

      83 698

      Gers

      68 515

      Gironde

      215 628

      Hérault

      138 824

      Ille-et-Vilaine

      273 223

      Indre

      337 714

      Indre-et-Loire

      14 228

      Isère

      0

      Jura

      7 262

      Landes

      54 869

      Loir-et-Cher

      59 942

      Loire

      272 976

      Haute-Loire

      108 032

      Loire-Atlantique

      168 477

      Loiret

      93 948

      Lot

      78 054

      Lot-et-Garonne

      40 393

      Lozère

      56 163

      Hande-et-Loire

      164 657

      Channel

      68 061

      Marne

      403 325

      Haute-Marne

      161 810

      Mayenne

      70 066

      Meurthe-et-Moselle

      11 383

      Meuse

      130 101

      Morbihan

      51 759

      Moselle

      103 520

      Nièvre

      5 616

      North

      178 516

      Oise

      108 863

      Orne

      0

      Pas-de-Calais

      201 257

      Puy-de-Dôme

      140 483

      Pyrenees-Atlantiques

      123 969

      Hautes-Pyrénées

      0

      Pyrenees-Orientales

      34 560

      Bas-Rhin

      84 054

      Haut-Rhin

      69 306

      Rhône

      42 428

      Haute-Saône

      53 733

      Saône-et-Loire

      26 827

      Sarthe

      244 778

      Savoie

      0

      Haute-Savoie

      25 684

      Paris

      1 150 705

      Seine-Maritime

      0

      Seine-et-Marne

      431 516

      Yvelines

      698 278

      Two-Sèvres

      210 107

      Somme

      91 760

      Tarn

      195 153

      Tarn-et-Garonne

      0

      Var

      361 313

      Vaucluse

      65 609

      Vendée

      105 826

      Vienna

      0

      Haute-Vienne

      17 511

      Vosges

      0

      Yonne

      1 588

      Belfort Territory

      0

      Essonne

      539 458

      Hauts-de-Seine

      204 937

      Seine-Saint-Denis

      521 760

      Val-de-Marne

      62 112

      Val-d'Oise

      250 306

      Guadeloupe

      122 900

      Martinique

      56 258

      Guyane

      102 443

      La Réunion

      0

      Total

      13 147 312


      III. ― The decreases under 1, 3, 5, 8, 10, 11, 13, 15 and 17 of II are charged against the proceeds of the domestic consumer tax on the petroleum products attributed to the departments concerned under theArticle 52 of Act No. 2004-809 of 13 August 2004 referred to above. They are distributed in accordance with column B of table IV.
      The amounts for payments under 2, 4, 6, 7, 9, 12, 14, 16 and 18 to 22 of the II shall be taken from the share of the domestic consumer tax on the petroleum products returned to the State and shall be distributed in accordance with column C of the table in IV.
      IV. - The adjustments referred to in I and II shall be divided according to the following table:


      FRACTION
      %
      (Column A)
      DIMINUTION
      of the paid product
      (in euros)
      (Column B)
      MONTANT
      payable
      (in euros)
      (Column C)
      TOTAL
      (in euros)

      Ain

      1.044480

      - 49 020

      46 161

      2 859

      Aisne

      0.931249

      95 482

      29 688

      ― 65 794

      Allier

      0.752593

      ― 80 323

      71 926

      8 397

      Alpes-de-Haute-Provence

      0.535336

      62 332

      36 937

      25 395

      Hautes-Alpes

      0.379866

      41 491

      8 005

      ― 33 486

      Alpes-Maritimes

      1.638449

      116 895

      145

      ― 116 750

      Ardèche

      0.752398

      ― 18 990

      12 383

      ― 607

      Ardennes

      0.652105

      - 77 183

      64 931

      12 252

      Ariège

      0.388121

      35 267

      24 724

      ― 10 543

      Aube

      0.726213

      - 157 396

      65 671

      - 91 725

      Aude

      0.753383

      ― 39 053

      0

      ― 39 053

      Aveyron

      0.737866

      124 335

      4 235

      120 100

      Bouches-du-Rhône

      2.387100

      189 933

      0

      189 933

      Calvados

      1.049010

      ― 160 006

      39 349

      120 657

      Cantal

      0.459967

      58 330

      19 306

      ― 39 024

      Charente

      0.631937

      89 340

      22 668

      66 672

      Charente-Maritime

      1.009128

      193 162

      834

      192 328

      Dear

      0.623887

      ― 33 040

      28 685

      4 355

      Corrèze

      0.739626

      - 160 719

      7 758

      - 152 961

      Corse-du-Sud

      0.200664

      151 130

      18 027

      133 103

      Haute-Corse

      0.210537

      ― 428

      0

      ― 428

      Côte-d'Or

      1,143575

      149 686

      37 752

      111 934

      Côtes-d'Armor

      0.932880

      150 543

      7 871

      - 142 672

      Creuse

      0.402109

      98 223

      3 969

      - 94 254

      Dordogne

      0.751093

      91 306

      18 434

      - 72 872

      Doubs

      0.885551

      125 790

      3 767

      122 023

      Drôme

      0.853688

      110 470

      7 401

      103 069

      Eure

      0.980630

      83 571

      89 104

      5 533

      Eure-et-Loir

      0.792932

      - 144 309

      13 110

      ― 131 199

      Finistère

      1.053761

      108 752

      0

      108 752

      Gard

      1.070896

      - 134 639

      0

      - 134 639

      Haute-Garonne

      1.662929

      ― 458 091

      27 977

      ― 430 114

      Gers

      0.470788

      ― 69 984

      0

      ― 69 984

      Gironde

      1.833090

      - 357 707

      5 785

      ― 351 922

      Hérault

      1,284416

      - 143 708

      23 246

      120 462

      Ille-et-Vilaine

      1,185330

      ― 24 430

      7 265

      ― 17 165

      Indre

      0.504166

      122 431

      78 396

      ― 44 035

      Indre-et-Loire

      0.963364

      76 867

      26 436

      50 431

      Isère

      1.851434

      231 562

      62 628

      - 168 934

      Jura

      0.641137

      93 026

      63 383

      ― 29 643

      Landes

      0.730123

      51 617

      71 371

      19 754

      Loir-et-Cher

      0.591919

      ― 58 033

      39 013

      ― 19 020

      Loire

      1,128339

      - 135 981

      168

      - 135 813

      Haute-Loire

      0.597007

      16 052

      29 228

      13 176

      Loire-Atlantique

      1.519477

      482

      31 875

      16 607

      Loiret

      1.043955

      ― 127 292

      35 276

      - 92 016

      Lot

      0.594912

      120 401

      51 719

      ― 68 682

      Lot-et-Garonne

      0.496386

      70 851

      17 758

      53 093

      Lozère

      0.396892

      43 819

      29 769

      ― 14,050

      Hande-et-Loire

      1,121979

      - 137 640

      79 782

      ― 57 858

      Channel

      0.954390

      198 142

      93 423

      - 104 719

      Marne

      0.920716

      126 883

      33 098

      93 785

      Haute-Marne

      0.578856

      ― 6 334

      14 057

      7 723

      Mayenne

      0.552038

      ― 50 577

      42 848

      729

      Meurthe-et-Moselle

      1.058866

      149 428

      5 867

      - 143 561

      Meuse

      0.520337

      89 781

      15 338

      ― 74 443

      Morbihan

      0.945869

      ― 63 041

      203

      62 838

      Moselle

      1.533887

      ― 357 110

      27 784

      ― 329 326

      Nièvre

      0.626316

      ― 79 328

      3 767

      ― 75 561

      North

      3,184364

      295 198

      10 269

      ― 284 929

      Oise

      1.087408

      136 199

      31 108

      105 091

      Orne

      0.699346

      - 45 035

      7 870

      - 37 165

      Pas-de-Calais

      2.205438

      - 230 273

      0

      - 230 273

      Puy-de-Dôme

      1.428256

      - 212 802

      78 247

      - 134 555

      Pyrenees-Atlantiques

      0.949559

      - 143 599

      45 283

      ― 98 316

      Hautes-Pyrénées

      0.561685

      84 498

      7 399

      - 77 099

      Pyrenees-Orientales

      0.701463

      - 37 054

      101

      ― 36 953

      Bas-Rhin

      1,384390

      189 944

      65 989

      123 955

      Haut-Rhin

      0.920796

      - 37 926

      7 736

      ― 30 190

      Rhône

      2.058319

      188 537

      16 293

      172 244

      Haute-Saône

      0.446416

      89 738

      11 100

      ― 78 638

      Saône-et-Loire

      1.061414

      ― 79 905

      39 699

      ― 40 206

      Sarthe

      1.028790

      62 023

      62 395

      372

      Savoie

      1,137212

      ― 90 138

      73 718

      16 420

      Haute-Savoie

      1,279974

      11 350

      21 993

      10 643

      Paris

      2.421023

      47 622

      0

      47 622

      Seine-Maritime

      1,719260

      498 298

      15 204

      ― 483 094

      Seine-et-Marne

      1.926214

      ― 17 856

      346 966

      329 110

      Yvelines

      1,775870

      ― 369 513

      28 767

      ― 340 746

      Two-Sèvres

      0.654603

      ― 26 982

      4 244

      22 738

      Somme

      1.001759

      ― 147 116

      25 293

      121 823

      Tarn

      0.671249

      ― 95 578

      0

      ― 95 578

      Tarn-et-Garonne

      0.440755

      164 177

      1 749

      - 162 428

      Var

      1.369057

      - 136 040

      110 777

      ― 25 263

      Vaucluse

      0.743311

      - 143 609

      0

      - 143 609

      Vendée

      0.921723

      67 852

      28 401

      ― 39 451

      Vienna

      0.6675277

      ― 68 834

      4 036

      ― 64 798

      Haute-Vienne

      0.623337

      ― 249 808

      12 078

      237 730

      Vosges

      0.756064

      ― 180 181

      8 072

      172 109

      Yonne

      0.739838

      48 786

      22 927

      25 859

      Belfort Territory

      0.209547

      34 551

      63 665

      29 114

      Essonne

      1.559543

      - 165 989

      56 164

      109 825

      Hauts-de-Seine

      2.029183

      ― 225 077

      59 234

      ― 165 843

      Seine-Saint-Denis

      1,932643

      ― 169 124

      24 163

      ― 144 961

      Val-de-Marne

      1.508682

      ― 198 805

      34 344

      164 461

      Val-d'Oise

      1.564784

      ― 486 200

      70 310

      415 890

      Guadeloupe

      0.610772

      ― 183 656

      43 088

      - 140 568

      Martinique

      0.514941

      416 617

      0

      416 617

      Guyane

      0.347685

      ― 288 046

      0

      ― 288 046

      La Réunion

      1.368102

      ― 315 145

      0

      ― 315 145

      Total

      100

      ― 13 319 423

      3 038 983

      ― 10 280 440


      V. ― At the first sentence of the fifth paragraph of Article 52 of Act No. 2004-1484 of 30 December 2004 referred to abovethe year: "2009" is replaced by the year: "2008".

      Article 2 Learn more about this article...


      I. ― For 2009, 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 per hectolitre)



      RESGIONS
      GAZOLE
      SUPERCARBURANT
      lead

      Alsace

      4.59

      6.49

      Aquitaine

      4.35

      6.16

      Auvergne

      5.63

      7.96

      Burgundy

      4.05

      5.72

      Brittany

      4.53

      6.43

      Centre

      4.24

      5.99

      Champagne-Ardenne

      4.72

      6.69

      Corse

      9.35

      13.21

      Franche-Comté

      5.81

      8.22

      Ile-de-France

      11.97

      16,91

      Languedoc-Roussillon

      4.05

      5.73

      Limousin

      7.88

      11.13

      Lorraine

      7.15

      10.10

      Midi-Pyrénées

      4.65

      6.59

      North - Pas-de-Calais

      6.72

      9.51

      Lower Normandy

      5.04

      7.14

      Haute-Normandie

      5,00

      7.07

      Pays de la Loire

      3.95

      5.60

      Picardy

      5.26

      7.45

      Poitou-Charentes

      4.17

      5.90

      Provence-Alpes-Côte d'Azur

      3.90

      5.52

      Rhône-Alpes

      4.10

      5.81


      II. ∙ 1. It is collected in 2009, under the adjustment of the right to compensation for the fiscal years 2006, 2007 and 2008 relating to the organization of the network of information and advice centres and points on the validation of the acquired experience, an amount of $16,532 on the product of the domestic consumer tax on petroleum products paid to the Champagne-Ardenne region.
      2. It is paid in 2009 to the Franche-Comté region, under the adjustment of the right to compensation for the fiscal years 2006, 2007 and 2008 relating to the organization of the network of information and advice centres and points on the validation of the acquired experience, an amount of $16,532.
      3. It is collected in 2009, 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 aid 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 oil products paid to the regions Alsace, Auvergne, Franche-Comté and Pays de la Loire.
      4. It was paid in 2009 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 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 €263,465 for fiscal years 2005, 2006, 2007 and 2008.
      5. It is paid in 2009 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 of social workers' training pursuant to article L. 451-3 of the code of social action and families, an amount of € 9,343,865, 2006 and 2008.
      6. It is paid in 2009 to the regions, with the exception of Alsace, an amount of €52,393,640 for the compensation, for the period 1994-2009, of the personnel expenses resulting from the transfer to the regions of the competence for continuing vocational training of young people under the age of twenty-six years in application of theArticle 82 of Act No. 83-8 of 7 January 1983 relative to the division of competence between municipalities, departments and the State in its earlier draftingOrder No. 2000-549 of 15 June 2000 relating to the legislative part of the education code.
      7. It is collected in 2009 pursuant toArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €32,955 on the proceeds of the domestic consumer tax on petroleum products paid to the territorial community of Corsica and the Aquitaine region for the adjustment of the transfer compensation, as of January 1, 2008, of agents participating in the exercise of the powers transferred in the field of marine high schools.
      8. It is paid in 2009 to the territorial community of Corsica and the regions Brittany, Basse-Normandie, Pays de la Loire and Poitou-Charentes, in application of theArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €269,226 for the compensation of the positions of the officers who participate in the exercise of the skills transferred in the field of marine high schools that became vacant before the transfer of service.
      9. It was paid to the territorial community of Corsica in 2009 pursuant toArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of $166,049 in respect of the adjustment of the transfer compensation, as of January 1, 2008, of agents who participate in the exercise of the skills transferred in the field of national roads of local interest.
      10. It is collected in 2009, as a result of the adjustment of compensation paid in 2007 and 2008, resulting from the transfer of non-public servants from the Ministry of Food, Agriculture and Fisheries pursuant toArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €485,263 on the product of the domestic consumer tax on petroleum products paid to the metropolitan areas, with the exception of Brittany.
      11. It is taken in 2009, as a result of the adjustment of compensation paid in 2008, resulting from the transfer to the regions of the positions of technicians, workers and service agents of the Ministry of Food, Agriculture and Fisheries pursuant to theArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of 727 395 € on the product of the domestic consumer tax on the petroleum products paid to the regions of metropolis, with the exception of the regions Alsace and Burgundy, the territorial community of Corsica and the regions Ile-de-France, Languedoc-Roussillon, Lorraine, Nord - Pas-de-Calais, Basse-Normandie, Pays de la Loire, Poitou-Charentes and Rhône-
      12. It is collected in 2009, for the adjustment of compensation paid in 2007 for the costs of recruitment and operations related to the transfer of technicians, workers and service agents from the Ministry of Food, Agriculture and Fisheries pursuant to theArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €3,718 on the product of the domestic consumer tax on petroleum products paid to the Picardie region.
      13. It is paid in 2009 to the metropolitan regions, with the exception of the Picardy region, an amount of €6,669 for the adjustment of the compensation paid in 2007 for the recruitment and operating expenses related to the transfer of technicians, workers and service agents of the Ministry of Food, Agriculture and Fisheries pursuant to theArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above.
      14. It is paid in 2009 to the metropolis regions an amount of 900 178 € corresponding to the adjustment of the compensation of the posts of technicians, workers and service agents of the Ministry of Food, Agriculture and Fisheries who became vacant in 2008 after the transfer of services, as well as the compensation of the related social action, on the one hand, to the above-mentioned agents who exercised their right of option under the First Country and, on the other,Article 82 of Act No. 2004-809 of 13 August 2004 referred to above.
      15. It is paid in 2009 to the metropolis regions an amount of €17,217 corresponding to the compensation of promotions and retroactive contests of technicians, workers and service agents of the Ministry of Food, Agriculture and Fisheries having exercised their right of option under the application of theArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above.
      16. It is paid in 2009 to the regions of metropolis, with the exception of the Alsace and Champagne-Ardenne regions, the territorial community of Corsica, the regions Franche-Comté, Lorraine, Midi-Pyrénées, Nord - Pas-de-Calais, Basse-Normandie and Pays de la Loire, in application of theArticle 95 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of $1,156,430 corresponding to the compensation of the positions of agents of the Ministry of Culture and Communication who became vacant in 2007, 2008 and 2009 after the transfer of services and who participate in the exercise of the skills transferred in the field of the general inventory of the cultural heritage.
      17. It is collected in 2009 pursuant toArticle 82 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of 12,304,382 € on the product of the domestic consumer tax on petroleum products paid to the metropolitan regions for the adjustment of the compensation allocated in 2008 for the management of the positions of technicians, workers and service officers of the Ministry of National Education who became vacant in 2007.
      18. It is paid in 2009, in compensation for the transfer of services involved in the exercise of decentralized skills in the areas of solidarity, health and social action in accordance with the Act No. 2004-809 of 13 August 2004 referred to above, in the regions Alsace, Auvergne, Burgundy, Franche-Comté, Lorraine, Midi-Pyrénées, Pays de la Loire and Provence-Alpes-Côte d'Azur an amount of 535,816 € levied on the share of domestic consumer tax on the oil products returned to the State, for the payment of the balance of the compensation of the so-called "intermediate vacancies" recorded between 31 December 2004 and 31 December 2008 These amounts are apportioned in accordance with the following table:


      (In euros)



      RESGIONS
      ANYTHING

      Alsace

      105 068

      Aquitaine

      0

      Auvergne

      94 025

      Burgundy

      27 324

      Brittany

      0

      Centre

      0

      Champagne-Ardenne

      0

      Corse

      0

      Franche-Comté

      47 748

      Ile-de-France

      0

      Languedoc-Roussillon

      0

      Limousin

      0

      Lorraine

      64 210

      Midi-Pyrénées

      82 974

      North - Pas-de-Calais

      0

      Lower Normandy

      0

      Haute-Normandie

      0

      Pays de la Loire

      69 813

      Picardy

      0

      Poitou-Charentes

      0

      Provence-Alpes-Côte d'Azur

      44 654

      Rhône-Alpes

      0

      Total for metropolis

      535 816


      III. ― Decreases under 1, 3, 7, 10, 11, 12 and 17 of II are charged to the proceeds 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 under 2, 4, 5, 6, 8, 9 and 16 of II are levied on 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 H of the table below.
      The amounts corresponding to the payments provided by 13, 14 and 15 of II are taken from the share of the domestic consumer tax on the petroleum products returned to the State. They are distributed in accordance with column I 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)
      MONTANT
      payable
      (Column H)
      MONTANT
      payable
      (Column I)
      TOTAL

      Alsace

      454 308








      29 247

      ― 425 061

      Aquitaine

      ― 688 427


      482 423

      1 231 623

      3 058 125



      31 872

      129 688

      4 245 304

      Auvergne

      427 353


      963


      1 801 120



      112 383

      72 339

      1,559 452

      Burgundy

      ― 349 304


      217 337

      801 686

      2 014 601



      186 927

      47 365

      2 918 612

      Brittany

      ― 422 025


      119 792

      1 548 806

      2 393 751

      100 960


      68 347

      71 220

      3 880 851

      Centre

      ― 794 502


      349 373

      1 550 688

      2 747 094



      42 264

      28 450

      3 923 367

      Champagne-Ardenne

      ― 588 773


      152 213

      1 208 979

      1 363 092




      61 856

      2 197 367

      Corse

      193 887


      13 509

      362 673

      231 574

      33 653

      166 049


      244

      613 815

      Franche-Comté

      ― 533 342

      165 532

      66 824


      1 280 051




      56 152

      1 035 217

      Ile-de-France

      2 622 513


      693 552

      665 952

      5 924 733



      56 563

      4 244

      4 722 531

      Languedoc-Roussillon

      ― 286 202


      0

      810 775

      2 061 984



      205 341

      34 141

      2 826 039

      Limousin

      ― 487 509


      18 179

      309 840

      811 622



      50 577

      11 185

      713 894

      Lorraine

      829 920


      712 093

      3 192 122

      3 001 078




      15 704

      6 091 077

      Midi-Pyrénées

      1 309 941


      295 815

      731 656

      2 347 321




      38 152

      2 103 003

      North - Pas-de-Calais

      ― 579 901


      1 167 079

      1 922 609

      2 275 332




      4 318

      4 789 437

      Lower Normandy

      426 294


      317 075

      690 264

      1 193 511

      33 653



      74 532

      1 882 741

      Haute-Normandie

      730 288


      1 216 460

      3 044 141

      2 083 424



      149 663

      7 399

      5 770 799

      Pays de la Loire

      ― 751 537


      0


      2 970 685

      67 307



      55 569

      2 342 024

      Picardy

      ― 456 602


      0

      1 149 053

      1 983 498



      121 963

      6 863

      2 804 775

      Poitou-Charentes

      ― 362 288


      0

      801 041

      2 072 064

      33 653


      26 106

      49 173

      2 619 749

      Provence-Alpes-Côte d'Azur

      ― 388 072


      1 211 636

      2 596 937

      5 751 768



      52 212

      80 335

      9 304 816

      Rhône-Alpes

      697 844


      2 309 542

      3 644 620

      5 027 212



      52 212

      45 888

      10 381 630

      Total for metropolis

      ― 14 380 832

      165 532

      9 343 865

      26 263 465

      52 393 640

      269 226

      166 049

      1 156 430

      924 064

      76 301 439

      Article 3 Learn more about this article...


      A fraction of 35 million euros of the proceeds of the fixed fines of the traffic police referred to in theArticle L. 2334-24 of the General Code of Territorial Communities is allocated in 2009 to the Interdepartmental Fund for the Prevention of Crime, created within the National Agency for Social Cohesion and Equal Opportunities by theArticle 5 of Act No. 2007-297 of 5 March 2007 on the prevention of crime.

      Article 4 Learn more about this article...


      In the first sentence of the fourth paragraph of Article L. 1614-4 of the General Code of Territorial Communities, after the word "evolving", the words "like the general endowment of decentralization".



      B. ∙ Other provisions

      Article 5 Learn more about this article...


      I. ― The proceeds of 371 407 125,06 € recorded by the Central Fund for Agricultural Social Mutuality for the transfer of the cumulative result as of 31 December 2008 of the fund for the financing of social benefits of agricultural non-salariees are paid to the general budget of the State before 11 January 2010.
      II. ― In 2009, the product of the special tax on insurance agreements referred to inArticle 991 of the General Tax Code is allocated to the Central Fund for Agricultural Social Mutuality, up to a maximum of €371,407,125.06, for the financing of the remaining amounts due to the cash pool by the State and which are traced back to the semi-annual state as at December 31, 2008, updated as at June 30, 2009, scheduled for theArticle LO 111-10-1 of the Social Security Code.
      The amount is as follows:
      1° 37 802 895,46 € are allocated to the non-salarie regime of agricultural professions;
      2° 333 604 229,60 € are allocated to the wages of employees of the agricultural professions.

      Article 6 Learn more about this article...


      I. ― The amounts to be collected in 2009 under the right of consumption on tobaccos mentioned inArticle 575 of the General Tax Code are divided under the following conditions:
      (a) A fraction equal to 18.68 per cent is allocated to the Central Fund for Agricultural Social Mutuality to contribute to the financing of the expenses set out in Article L. 722-8 of the Rural Code;
      (b) A fraction equal to 1.52 per cent is allocated to the Central Fund for Agricultural Social Mutual Participation under Article L. 732-58 of the Rural Code;
      (c) A fraction equal to 38.81 per cent is allocated to the National Health Insurance Fund for Employees;
      (d) A fraction equal to 1.48 % is allocated to the National Housing Assistance Fund referred to in Article L. 351-6 of the Construction and Housing Code;
      (e) A fraction equal to 0.31 per cent is allocated to the Asbestos workers' early termination fund established by Article III of the Social Security Financing Act, 1999 (No. 98-1194 of 23 December 1998);
      (f) A fraction equal to 31.91 per cent is allocated to social security funds and schemes referred to in 1 of the III of Article L. 131-8 of the Social Security Codein accordance with the procedure provided for in the last paragraph of 1 and 2 and 3 of the same III;
      (g) A fraction equal to 1.25 % is allocated to the solidarity fund mentioned in theArticle L. 5423-24 of the Labour Code ;
      (h) A fraction equal to 3.99 per cent is allocated to compensation for the measures provided for Articles L. 241-17 and L. 241-18 of the Social Security Code in the conditions defined by theArticle 53 of Act No. 2007-1822 of 24 December 2007 of finance for 2008;
      (i) A fraction equal to 2.05 per cent is allocated for the financing of the remaining amounts due by the State to the National Health Insurance Fund of employed workers, traced in the semi-annual state as at 31 December 2008 provided for in the National Health Insurance Fund of employed workersArticle LO 111-10-1 of the Social Security Codeand estimated at 30 June 2009.
      II. ― After the 2nd of Article 53 of Act No. 2007-1822 of 24 December 2007 referred to above, a 2nd bis is inserted as follows:
      « 2° bis In 2009, a fraction of the right of consumption on tobaccos mentioned inArticle 575 of the General Tax Code, determined by theArticle 6 of Act No. 2009-1674 of 30 December 2009 for 2009; "

      Article 7 Learn more about this article...


      I. ― The Business Account "Industrial and Commercial Operations of Departmental and Regional Directorates of Equipment" is closed as of December 31, 2011.
      Accordingly, section 69 of the Financial Act for 1990 (No. 89-935 of 29 December 1989) is repealed effective 1 January 2012.
      II. ― The amount of the contribution of the parks to the treasury of the trade account, referred to inArticle 18 of Act No. 2009-1291 of 26 October 2009 the transfer to the departments of the equipment parks and the evolution of the situation of the workers of the parks and workshops is calculated after deduction:
      1° Debts and receivables in the equipment fleet accounting at the date of their transfer. Unpurified debts and unrecovered debts as at 31 December 2011 are included in the State budget;
      2° The cost of remediation of land resulting from depollution diagnostics that must be carried out prior to the transfer of parks.
      III. ― Payment of the cash return to the communities is made twice: a first payment equivalent to 50% of the cash flow is allocated, in advance, to June 30 of the year of the transfer of the park to the community; the cash balance is paid by 31 December 2011. The final balance takes into account unpaid debts and outstanding receivables before 31 December 2011.
      IV. ― The property, rights and obligations of the Parc de Guyane are taken over in the State's general budget as of January 1, 2011.
      V. ― Advisory Panel on the Evaluation of Expenses under theArticle L. 1211-4-1 of the General Code of Territorial Communities is consulted prior to the closing of the business account "Industrial and Commercial Operations of Departmental and Regional Directorates of Equipment" on the terms and conditions of application of this section II.

    • PART II: PROVISIONS RELATING TO THE EQUILIBRE OF RESOURCES AND CHARGES Article 8 Learn more about this article...


      I. ― For 2009, 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

      22 151

      9 785


      To deduce:
      Refunds and discounts

      11 087

      11 087


      Net tax revenues/net expenditures

      ― 33 238

      1 302


      Non-tax revenues

      2 067



      Total net income/net expenditure

      ― 355

      1 302


      To deduce:
      Receipts for the benefit of local authorities and European Communities

      2 517



      Net requirements for the general budget

      - 37 822

      1 302

      ― 36 520

      Evaluation of competition funds and related appropriations




      Net requirements for the general budget, including competitive funds

      - 37 822

      1 302


      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

      ― 3,960

      5 — 156

      1 196

      Financial Competition Accounts

      100

      1 302

      ― 1 202

      Trade accounts (solde)




      Monetary accounts (solde)




      Special accounts balance



      ― 6

      General balance



      ― 36 526


      II. For 2009:
      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

      62.8

      Depreciation of medium-term debt

      47.4

      Depreciation of debts taken by the State

      1.6

      Budgetary deficit

      140,9

      Total

      252.7

      Funding resources

      Medium- and long-term issuances (Treasurable bonds and fixed-rate treasury bills and annual interest), net of redemptions made by the State and the Public Debt Fund

      165.0

      Cancellation of State securities by the Public Debt Fund


      Change in fixed-rate Treasury bills and pre-capped interest

      68,8

      Changes in deposition of correspondents

      0.7

      Change in the Treasury Account

      15.9

      Other cash resources

      3.7

      Total

      252.7



      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 €54.8 billion.
      III. ― For 2009, the state-paid job authorization limit remains unchanged.

  • SECOND PART OF PUBLIC POLICIES AND SPECIAL PROVISIONS
    • PART IER: BUDGETARY AUTHORIZATIONS FOR 2009



      CREDITS OF MISSIONS

      Article 9 Learn more about this article...


      I. ― It is open to ministers, for 2009, under the general budget, to additional commitment authorizations and payment credits, respectively, amounting to 16,333,520,173 and 16,359,483,152 €, in accordance with the distribution by mission given in statement B annexed to this Act.
      II. ∙ The general budget for 2009 is cancelled for commitment authorities and payment credits, respectively, amounting to €6,485,722 and €6,509,145,152 in accordance with the distribution by mission in statement B annexed to this Act.

      Article 10 Learn more about this article...


      I. ― It is open to ministers, for 2009, under the trust accounts, for the additional commitment authorities and payment credits, amounting to €4,090,000, in accordance with the apportionment by account in statement C annexed to this Act.
      II. ― It is cancelled, under the trust accounts, for 2009, commitment authorizations and payment credits amounting to €5,166,300,000, in accordance with the apportionment by account in statement C annexed to this Act.
      III. ― It is open to Ministers, for 2009, in respect of financial competition accounts, additional commitment authorizations and payment credits amounting to EUR 1,236,520,000, in accordance with the apportionment by account in statement C annexed to this Act.

    • PART III: PERMANENT PROVISIONS



      I. ― NON-RATTACHIVE FISCAL MEASURES
      A. ― Combating fraud

      Article 12 Learn more about this article...


      Section 199 undecies C of the General Tax Code is amended as follows:
      1° The 1st of the I is supplemented by a phrase thus written: "The operation can take the form of a real estate leasing; »
      2° The first sentence of the first and last paragraphs of the IV is supplemented by the words: ", subject to the shares held, in accordance with Article L. 472-1-9 of the Construction and Housing Code, by residential companies with moderate rent".

      Article 13 Learn more about this article...


      Section 1051 of the General Tax Code is amended as follows:
      1° The first is thus written:
      « 1° Transfers of property of any kind operated between residential organizations with moderate rent, anonymous real estate credit companies or their unions and organizations with the approval referred to in Article L. 365-2 of the Construction and Housing Code; »
      2° After 1°, it is inserted a 1° bis as follows:
      "1° bis The acquisitions, carried out before December 31, 2011, by residential organizations with moderate rent, anonymous real estate credit companies or their unions, and organizations with the accreditation referred to in Article L. 365-2 of the same code, of housing that is the subject of an agreement referred to in Articles L. 351-2 and L. 321-8 of the same code, belonging to organizations whose acquisitions are intended to contribute to the housing "

      Article 14 Learn more about this article...


      After Article 1594 H of the general tax code, an article 1594 H-0 bis is inserted as follows:
      "Art. 1594 H-0 bis.-The General Council may, on deliberation, exempt from land advertising tax or registration fees the acquisitions of dwellings previously acquired from low-cost housing organizations under the conditions set out in the eighth paragraph of Article L. 411-2 of the Construction and Housing Code when they arise from the implementation of a guarantee of redemption provided for under Article L. 411-2 of the Construction and Housing Code.
      "Deliberation takes effect within the time limits set out in Article 1594 E."

      Article 15 Learn more about this article...


      Section 1461 of the General Tax Code is amended as follows:
      1° 2° is thus written:
      « 2° The moderately rented housing organizations referred to in Article L. 411-2 of the Construction and Housing Code, the anonymous co-ordination companies between the moderately rented housing organizations referred to in Article L. 423-1-1 of the same Code, as well as the companies or organizations referred to in Articles 239 ter and 239 quater of this Code as long as they are constituted exclusively by the aforementioned bodies and if they are constituted exclusively by their members »
      2° The third is repealed.

      Article 16 Learn more about this article...


      I. ― Section L. 135 L of the Tax Procedures Book and section 59 quater of the Customs Code are thus amended:
      1° In the first sentence, the words: "must respond to requests made by judicial officers and police officers concerning" are replaced by the words: "transmit, spontaneously or upon request, to judicial police officers and officers";
      2° In the second sentence, the words "must communicate" are replaced by the words "transmit, spontaneously or upon request."
      II. ― This section applies effective January 1, 2010.

      Article 17 Learn more about this article...


      I. ― In article L. 99 of the Tax Procedures Book, the words: "Social security organizations or bodies as well as agricultural social mutuality funds" are replaced by the words: "Social protection organizations".
      II. ― Article L. 152 of the same book is amended as follows:
      1° In the first paragraph, the words: "and the institutions mentioned in chapter I of title II of Book IX of the Social Security Code" are replaced by the words: ", to the institutions referred to in chapter I of title II of Book IX of the Social Security Code and to the institution referred to in the title II of the Social Security CodeArticle L. 5312-1 of the Labour Code » ;
      2° After the fifth preambular paragraph, a 5° is inserted as follows:
      « 5° Recovery of unduly paid benefits. » ;
      3° In the sixth paragraph, the words "is used" are replaced by the words "can be used" and the references: "1° to 4°" are replaced by the references: "1° to 5°";
      4° In the last paragraph, the words "or the agricultural social security regime" are replaced by the words ", the agricultural social security regime or unemployment insurance".
      III. ― Article L. 5427-2 of the Labour Code is amended as follows:
      1° In the first sentence, the words: "tax services and those" are deleted;
      2° The second sentence is deleted.

      Article 18 Learn more about this article...


      I. ― 2 of Article 50-0 of the General Tax Code is supplemented by an i written as follows:
      “(i) Taxpayers who perform occult activity within the meaning of third paragraph of Article L. 169 of the Tax Procedures Book. »
      II. ― Article 102 ter 6 of the same code is supplemented by a d as follows:
      "(d) Taxpayers who perform occult activity within the meaning of third paragraph of Article L. 169 of the Tax Procedures Book. »
      III. ― In the first paragraph of Article 293 B of the same code, the word "second" is replaced by the word "third".
      IV. ― In article 302 A ter B septies of the same code, the word "second" is replaced by the word "third".
      V. ― The 3rd of Article L. 68 of the Tax Procedures Book is supplemented by the words "or if it has engaged in an illegal activity".
      VI. ― After the words: "the taxpayer", the end of the third paragraph of section L. 169 of the same book, in its writing resulting from the Act No. 2008-1425 of 27 December 2008 for 2009, is thus drafted: "executive activity. The occult activity is deemed to be exercised when the taxpayer did not file within the legal time the declarations it was required to subscribe and either did not disclose its activity to a business formality centre or to the office of the commercial court, or engaged in an illegal activity. »
      VII. The second paragraph of Article L. 174 of the same book is read as follows:
      "With the exception of the provisions of the first paragraph, the right of resumption of administration shall be exercised until the end of the tenth year following that in respect of which the taxation is due when the administration has issued a tax flogging report under the conditions set out in section L. 16-0 BA for a subsequent year or when the taxpayer exercises an occult activity. The occult activity is deemed to be exercised when the taxpayer did not file within the legal time the declarations it was required to subscribe and either did not disclose its activity to a business formality centre or to the office of the commercial court, or engaged in an illegal activity. »
      VIII. ― After the words: General Tax Code "The end of the third paragraph of section L. 176 of the same book, in its writing resulting from Act No. 2008-1425 of 27 December 2008 referred to above, is as follows: "when the administration has issued a tax flogging report under the conditions set out in section L. 16-0 BA of this book for a subsequent year or when the taxpayer exercises an occult activity. The occult activity is deemed to be exercised when the taxpayer did not file within the legal time the declarations it was required to subscribe and either did not disclose its activity to a business formality centre or to the office of the commercial court, or engaged in an illegal activity. »
      IX. ∙ I and II are applicable from the taxation of revenues for the year 2009.
      The V is applicable to the control procedures initiated as of January 1, 2010.
      VI to VIII are applicable to deadlines expiring after 31 December 2009.

      Article 19 Learn more about this article...


      I. ― After article 1649 quater-0 B of the General Tax Code, it is inserted an article 1649 quater-0 B bis as follows:
      "Art. 1649 quater-0 B bis.-1. When it results from findings of fact made under one of the procedures provided for in articles 53, 75 and 79 of the Code of Criminal Procedure and that the tax administration is informed under the conditions set out in sections L. 82 C, L. 101 or L. 135 L of the Book of Tax Procedures that a person has had the free disposition of a property subject to any of the offences referred to in 2 of this section, that person is presumed, unless otherwise appreciated in the proceedings provided for in sections L. 10 and L. 12 of that same book, having received a taxable income equivalent to the value
      "The presumption may be combated by any means, including the absence of free disposition of the assets referred to in the first paragraph, the income tax return that allowed their acquisition or the acquisition of such credit assets.
      "The same applies to movable property that was used to commit or intended to commit them.
      "When it results from findings of fact made under one of the procedures provided for in articles 53, 75 and 79 of the Code of Criminal Procedure and that the tax administration is informed under the conditions set out in sections L. 82 C, L. 101 or L. 135 L of the book of tax procedures that a person has had the free disposition of a sum of money, a direct product of any of the offences referred to in 2 of this section, that person is presumed, unless otherwise appreciated in the proceedings provided for in sections L. 10 and L. 12 of that taxable course, having received an equal income
      "The presumption may be contested by any means, including the absence of free disposition of the amounts referred to in the preceding paragraph, the non-taxable nature of these amounts or the fact that they have been imposed for another year.
      "If several persons have the free disposition of the property or the sum mentioned in the preceding paragraphs, the basis of taxable income shall, unless otherwise proved, be apportioned proportionally among those persons.
      “2. 1 applies to the following offences:
      “– Crimes and offences of drug trafficking provided for in articles 222-34 to 222-39 of the Criminal Code;
      “– Crimes in respect of false currency provided for in articles 442-1 to 442-7 of the same code;
      " — crimes and offences relating to arms legislation provided for in Articles L. 2339-2 to L. 2339-11 of the Defence Code and relating to weapons from the first to the fifth category within the meaning of Article L. 2331-1 of the same Code;
      "[translation] offences to the regulation of alcohol and tobacco under section 1810 of this Code;
      " ― offence of counterfeitingArticle L. 716-9 of the Intellectual Property Code. »
      II. ― Before article 1649 quater B bis of the same code, an article 1649 quater-0 B ter is inserted as follows:
      "Art. 1649 quater-0 B ter.-1. Where the tax administration is informed, under the conditions set out in section L. 135 L of the Tax Procedures Book, that a taxpayer has the following elements, it may, in the event of a marked disproportion between the taxpayer's life train and income, increase the tax base to a fixed lump sum by applying the following scale to these elements, as appropriate, in the light of the anticipated increase of the income tax.


      ELEMENTS OF THE VIEW TRAIN
      BASE

      1. Cadastral rental value of the main residence, deducted from that applied to premises of a professional character.

      Five times the cadastral rental value.

      2. Cadastral rental value of secondary residences, deducted from that applicable to premises with a professional character.

      Five times the cadastral rental value.

      3. Cars for the transport of people.

      The value of the new car with a 50% fall after three years of use.

      4. Motorcycles over 450 cm 3.

      The value of the new motorcycle with a slaughter of 50% after three years of use.

      5. Sports and leisure clubs.

      The amount of expenditure.

      6. Travel, hotels, seasonal rentals and related expenses.

      The amount of expenditure.

      7. Electric appliances, son-hifi-video equipment, computer equipment.

      The value of the new property, when it is greater than EUR 1,000.

      8. Jewellery and precious metals.

      The value of the property.


      "The elements referred to in the determination of the tax base are those that, during the taxation year, have disposed of the members of the tax home referred to in 1 and 3 of section 6.
      "For the elements in which several people jointly have, the basis is set proportionally to the rights of each of them.
      "The revenues referred to in this section are those that result from the taxpayer's return and, if there is no return, they are counted for zero.
      “2. The lump sum determined under the scale is increased by 50% when the taxpayer disposed of more than four elements of the life train in the scale.
      "For the assessment of the number of life train elements that the taxpayer has arranged, each element in categories 1 to 4 is deducted for one. For categories 5 to 8, several items of the same category are counted for one.
      “3. The marked disproportion between a taxpayer's life train and income is determined when the lump sum resulting from the application of the scale and the increase provided for in 1 and 2 is, for the taxation year, at least equal to the double of the amount of the total net income declared, including income exempted or taxed at a proportional rate or released from the tax by the application of a levy.
      “4. The taxpayer may demonstrate that the taxpayer's income or use of its capital or the borrowings that it has contracted allowed it to ensure its life train. »
      III. ― At 2 of article 1600-0 H of the same code, the reference: "and 1649 quater A", is replaced by the references: ", 1649 quater A and 1649 quater-0 B bis to 1649 quater-0 B ter".
      IV. ― In the first paragraph of I and the first sentence of Article 1740 B of the same code, the reference: "to I" is replaced by the references: "to I and I bis".
      V. ― After the I of Article L. 16-0 BA of the Tax Procedures Book, it is inserted an Ibi as follows:
      "I bis. ― Where the officers referred to in the first paragraph of I are informed, under the conditions provided for in Article 1649 quater-0 B bis of the General Tax Code, in the fiscal year by the taxpayer of an activity that falls within the scope of the 2 of the same section under the current period for which one of the reporting obligations under sections 170, 172, 223 and 287 of the same code is not exempt, they may, in the event of circumstances that may threaten the recovery of a tax claim, file a record of tax flogging against that taxpayer.
      "The tax flogging report is signed by tax administration officers.
      "The original record is retained by the administration of taxes and is notified to the taxpayer.
      “The decision to enforce this I bis is taken by a Category Officer Having at least one rank fixed by decree in the Council of State, which aims to this effect the minutes of tax flogging. »
      VI.-Article L. 63 of the same book is amended as follows:
      1° The first paragraph is preceded by the reference to "1." and the reference to "Article 168" is replaced by the references: "Articles 168 and 1649 quater-0 B ter";
      2° It is added a 2 as follows:
      “2. Decision to apply 1 is made by a Category Officer Having at least one rank fixed by decree in the Council of State, which aims to this effect the proposal provided for in the first paragraph of Article L. 57. »
      VII.-After the article L. 76 A of the same book, an article L. 76 A bis is inserted as follows:
      "Art.L. 76 A bis.-1. Where tax officers are notified to a taxpayer of the factual situation referred to in section 1649 quater-0 B bis of the Tax Act General Tax Code, they may amend the tax base on the basis of the presumptions established by that section.
      “2. Decision to apply 1 is made by a Category Officer Having at least one rank fixed by decree in the Council of State, which aims to this effect the proposal provided for in the first paragraph of Article L. 57 or the notification provided for in Article L. 76. »
      VIII.-The second paragraph of Article L. 252 B of the same book is supplemented by the words: ", or, for the persons mentioned in Article 1649 quater-0 B bis of the General Tax Codethe amount of income determined under the conditions set out in that section."
      IX.-Section 1758 of the General Tax Code is supplemented by a paragraph to read as follows:
      "In the event of the application of the provisions set out in section 1649 quater-0 B bis, the amount of the fee is increased by 80%. »
      X.-Au a du II de l'article L. 136-6 du code de la sécurité sociale, la référence : « et 1649 quater A, » est remplacement par les références : «, 1649 quater A et 1649 quater-0 B bis à 1649 quater-0 B ter, ».
      XI.-This section applies as of the taxation of revenues for the year 2009.

      Rule 20 Learn more about this article...


      I.-Ledernier paragraph of Article L. 111-8 of the Financial Courts Code is replaced by three paragraphs as follows:
      "The Court of Accounts may control, under conditions established by a decree in the Council of State, the conformity between the objectives of the organizations receiving donations entitled to a tax benefit and the expenses financed by such donations, when the annual amount of these exceeds a threshold fixed by a decree in the Council of State.
      "When the Court of Auditors certifies, following the control of an organization referred to in this section, the non-compliance of the expenditures incurred to the objectives pursued by the appeal to public generosity or the non-compliance of the expenses financed by donations that are entitled to a tax benefit to the objectives of the organization, it shall include its report with an explicit statement in this regard. This statement is forwarded to the Minister for Budget and the Chairs of the Finance Committees of the National Assembly and the Senate. She's made public.
      "The forms of the declaration referred to in the preceding paragraph and the conditions of its advertisement are specified by decree. »
      II.-After article 1378 septies of the General Tax Code, a chapter is inserted In this connection:


      “Chapter I



      “Substance
      the tax benefits associated with donations


      "Art. 1378 Octies.-I. ― When the Minister responsible for the budget receives from the Court of Auditors the statement referred to in fourth paragraph of Article L. 111-8 of the Financial Courts Code, it may, by order taken under the conditions established by a decree in the Council of State, suspend from any tax advantage the gifts, bequests and payments made to the benefit of the body referred to in the declaration. This order is published in the Official Gazette.
      "In the opposite case, he sends a motivated report to the first president of the Court of Auditors and to the chairs of the Finance Committees of the National Assembly and the Senate.
      “II. ― Where an organization, which may be controlled under the same section L. 111-8, is permanently condemned under the articles 313-2 or 314-1 of the Criminal Code, donations, bequests and payments made to its profit may no longer, beginning on the fifteenth day following the conviction, open right in the future for the benefit of a tax advantage.
      "III. 1. Effective the fifteenth day following the notification of the Minister's Budget Order in I, donations, bequests and payments made for the benefit of the organization covered by the Order are excluded from the benefit of any tax advantage.
      "2.As from the fifteenth day following the notice of the order, the agency referred to by the order expressly indicates in all documents, including electronics, to solicit donations, bequests, payments and contributions from the public, that they may no longer be entitled to any tax advantage.
      "3.As of the fifteenth day following its final conviction, the organization referred to in II expressly indicates in all documents, including electronics, intended to solicit donations, bequests, payments and contributions from the public, that they may no longer be entitled to any tax advantage.
      “4. Failure to comply with 2 and 3 shall be punished by the fine provided for in Article 1762 decies of this Code.
      "IV. 1. a. Upon the expiration of one year following the notification of the order referred to in I, the agency referred to in the order may apply to the Minister responsible for the budget of an application for the recovery of the benefit of the tax benefits for gifts, bequests and payments that may be made to his or her benefit.
      “b. The referral is accompanied by all the elements to establish the means effectively implemented to bring the expenses financed by donations, bequests and payments that may be eligible to benefit from a tax advantage in line with the objectives pursued by the organization.
      "c. The Minister responsible for the budget may repeal the decision referred to in I after the opinion of the Court of Auditors.If the Court of Auditors fails to give notice within six months of its referral, the decision shall be deemed to be issued.
      “2. a.On the expiry of a three-year period following its final conviction, the organization referred to in II may apply to the Minister responsible for the budget of an application for the recovery of the benefit of the tax benefits for donations, bequests and payments that may be made to his or her benefit.
      “b. The referral is accompanied by all the elements to establish the means effectively implemented to bring the expenses financed by donations, bequests and payments that may be eligible to benefit from a tax advantage in line with the objectives pursued by the organization.
      "c. The Minister responsible for the budget may re-establish the benefit of the tax benefits for donations, bequests and payments that may be made to the benefit of that organization after the Court of Accounts has complied with.In the absence of a notice from the Court of Accounts within six months of its referral, the Minister shall be deemed favourable.
      "V. ― When an Accounts Commissioner of an organization referred to in theArticle L. 111-8 of the Financial Courts Code refuses to certify the accounts of that organization, it shall forward its report to the Minister responsible for the budget, who shall proceed under the conditions set out in I of this section.
      "VI. ― A decree in the Council of State sets the conditions for the application of this article.
      « VII. ― I to VI applies effective January 1, 2010. »
      III.-Before article 1763 of the same code, an article 1762 is inserted as follows:
      "Art. 1762 decies.-In the absence of compliance with the obligations set out in 2 and 3 of the III of section 1378 octies, the organizations referred to in these 2 and 3 are liable to a fine equal to 25% of the amount of donations, bequests and payments that have been made for their benefit. »

      Article 21 Learn more about this article...


      I. - Article L. 711-21, Article L. 725-3, Article L. 735-3, Article L. 735-3, Article L. 745-13, Article L. 745-13, Article L. 755-13, and Article L. 765-13, Part II, Article L. 765-13 of the Monetary and Financial Code are supplemented by three sentences as follows:
      "It may also transmit to the community tax administration information on acts of tax laundering to local regulations. In the latter case, the tax administration of the community forwards them to the Attorney of the Republic on the advice of the Tax Offences Commission referred to in thearticle 1741 A of the general tax code. The Commission determines the reasonableness of the suspicions of tax fraud reported to the service referred to in section L. 561-23 of this Code. »
      II. - 1. Offences defined in article L. 711-19, article L. 725-3, article L. 735-3, article L. 735-3, article L. 745-13, article L. 745-13, article L. 755-13, article L. 755-13, and article L. 755-13, article L. 4° of Article L. 765-13 of the monetary and financial code are liable to a fine of EUR 37,500 and a five-year imprisonment. When the facts have been made or facilitated by either purchases or sales without invoices or invoices that do not relate to actual transactions, or that they have been intended to obtain unjustified refunds from the State, their author is liable to a fine of EUR 75,000 and a five-year imprisonment.
      However, this provision is only applicable in case of concealment if it exceeds the tenth of the taxable amount or the amount of 153 EUR.
      2. Any person convicted under this II may be deprived of civil, civil and family rights, in accordance with the terms and conditions provided by theArticle 131-26 of the Criminal Code.
      3. In all cases, the court orders the full publication or excerpts of the judgments in the Official Gazette as well as in the newspapers designated by it and their full display or by excerpts for three months on the panels reserved for the display of the official publications of the municipality where taxpayers have their domicile, as well as on the exterior door of the building of the or professional establishments of these taxpayers. The costs of the publication and the display of which it is concerned are entirely at the expense of the convicted person.
      4. ♪ articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices of the offences referred to in 1 without prejudice to disciplinary sanctions, if they are public or ministerial or accounting officers.
      5. All persons who have been subject to a final conviction pursuant to 1 may be jointly and severally liable, together with the legal debtor of the fraudulent tax, to the payment of this tax and the related penalties.
      III. - Articles L. 227, L. 228, L. 229, the first and last paragraphs of Article L. 230 and the first paragraph of Article L. 231 of the Tax Procedures Book are applicable to offences referred to in 1 of II. However, by derogation from these articles, the services or competent authorities to refer to the tax offences commission and to file a complaint for the application of criminal sanctions are designated by decree.



      B. ― Fighting tax havens

      Article 22 Learn more about this article...


      I.-The general tax code is amended as follows:
      A. ― Before section 238 A, it is inserted an article 238-0 A thus drafted:
      "Art. 238-0 A.-1. It is considered non-cooperational, as of 1 January 2010, the non-member states and territories of the European Community whose situation with regard to transparency and the exchange of information in tax matters has been the subject of a review by the Organisation for Economic Co-operation and Development and which, at that time, have not entered into an administrative assistance agreement with France to allow the exchange of any information necessary for the application of the tax laws signed with France.
      "The list of non-cooperative states and territories is set by an order of Ministers responsible for the economy and budget after the advice of the Minister for Foreign Affairs.
      “2. Effective January 1, 2011, the list referred to in 1 is updated as of January 1 of each year under the following conditions:
      “(a) States or territories having, at that date, entered into an administrative assistance agreement with France to exchange any information necessary for the application of the tax legislation of the parties;
      “(b) It is added those of the States or territories that have concluded with France an administrative assistance agreement whose stipulations or implementation have not allowed the administration of taxes to obtain the information necessary to the application of French tax legislation, as well as the States and territories that have not entered into an administrative assistance agreement with France to allow the exchange of any information necessary to the application of the proposed tax legislation of the parties and to which France had previously entered into an administrative assistance agreement with France
      "(c) They are withdrawn or added to them by the States or territories that have not entered into an administrative assistance agreement with France, to which France had not proposed the conclusion of such a convention before 1 January of the previous year, and whose global forum on transparency and the exchange of information in tax matters, created by the decision of the Council of the Organisation for Economic Cooperation and Development of 17 September 2009, considers, as the case may be,
      "The Order of Ministers responsible for the Economy and Budget amending the list, taken after notice by the Minister for Foreign Affairs, indicates the reason that, pursuant to a, b and c, justifies the addition or withdrawal of a State or territory.
      “3. The provisions of this Code relating to non-cooperative states or territories shall not apply to those added to this list on 1 January of a year, pursuant to 2 until 1 January of the following year. They immediately cease to apply to those removed from the list. » ;
      B. ― Section 54 quater is supplemented by the words: ", as well as the detailed statement of expenses referred to in the third paragraph of section 238 A and deducted for tax purposes";
      C. ― In the third paragraph of Article 57, after the words: "book of tax procedures", the words are inserted: "or in the event of a lack of production or partial production of the documentation referred to in Article L. 13 AA and Article L. 13 AB of the same book";
      D. ― In the first sentence of the first paragraph of Article 119 bis, the reference: "87-1" is replaced by the reference: "87" and are added the words: "or when they are paid out of France in a non-cooperative state or territory within the meaning of Article 238-0 A";
      E. ― Article 123 bis is amended as follows:
      1° In the first paragraph of paragraph 1, the words: "a legal entity, organization, trust or comparable institution, established or constituted outside France and submitted" are replaced by the words: "a legal entity, a legal entity, a legal entity, a comparable organization, trust or institution, established or constituted outside France and submitted" and the words: "this legal entity, organization, trust or institution comparable" are replaced by the words: "this legal entity";
      2° The 3 is thus modified:
      (a) In the first paragraph, in the first sentence, the words: "the legal entity, body, trust or comparable institution established or constituted" are replaced by the words: "the legal entity established or constituted", in the second sentence, the words: "legal persons, organizations, trusts or comparable institutions were taxable" are replaced by the words: "the legal entity was taxable" and, in the last sentence, the words
      (b) In the second paragraph, the words: "the legal entity, organization, trust or comparable institution is established or constituted" are replaced by the words: "the legal entity is established or constituted" and after the words: "France", are inserted the words "or is non-cooperative within the meaning of section 238-0 A";
      3° In 4, the words "legal entity, organization, trust or comparable institution" are replaced by the words "legal entity";
      4° After 4, a 4 bis and a 4 ter are inserted as follows:
      "4 bis. 1 is not applicable, where the legal entity is established or constituted in a State of the European Community, if the exploitation of the company or the detention of the shares, shares, financial rights or voting rights of that legal entity by the person domiciled in France cannot be considered as a constitutive of an artificial assembly whose purpose would be to circumvent the French tax legislation.
      "4 ter. The condition of detention of 10% provided for in 1 is presumed to be satisfied when the physical person has transferred property or rights to a legal entity located in a non-cooperative State or territory within the meaning of section 238-0 A."
      F. ― Section 125-0 A is amended as follows:
      1° In the first paragraph of II, the reference: "of IV" is replaced by the reference: "of III to IV";
      2° After II, it is inserted a II bis as follows:
      « II bis. ― The levy referred to in II is mandatory for products provided for in I where they benefit from persons who do not have their tax domicile or who are not established in France.
      "The rate of collection is set at 50%, regardless of the duration of the contract, where the products benefit from persons who have their tax domicile or who are established in a non-cooperative state or territory within the meaning of Article 238-0 A."
      G. ― Section 125 A is amended as follows:
      1° The III is thus written:
      "III. ― The debit is obligatoryly applicable to the revenues and products referred to in I and II, the debtor is established or domiciled in France and that are paid out of France, in a non-cooperative state or territory within the meaning of section 238-0 A, unless the debtor demonstrates that the transactions to which these revenues and products correspond mainly have an object and effect other than to allow the location of these revenues and products in a non-cooperative state or territory. » ;
      2° The III bis is supplemented by an 11° as follows:
      « 11° 50 per cent for income and products subject to compulsory sampling under Article III. » ;
      H. ― In section 131 quater, after the word: "France", the words are inserted: "before March 1, 2010 and whose due date is not extended from that date, as well as the borrowings made from March 1, 2010, but assimilable to a loan made before that date,"
      I.-On 6 of Article 145 is completed by a j as follows:
      “j) To the products of the securities of a corporation established in a non-cooperative state or territory within the meaning of Article 238-0 A."
      J. ― Section 182 A bis is supplemented by a VI as follows:
      "VI. ― The deduction rate is increased to 50% for amounts, other than wages, paid to persons domiciled or established in a non-cooperative State or territory within the meaning of section 238-0 A, unless the debtor demonstrates that these amounts correspond to actual transactions that have primarily an object and effect other than allowing their location in a non-cooperative State or territory. » ;
      K. ― Section 182 B is supplemented by a III as follows:
      "III. – The retention rate is increased to 50%:
      “(a) Where the amounts and products referred to in a and b of I are paid to persons domiciled or established in a non-cooperative State or territory within the meaning of section 238-0 A;
      “(b) Where amounts, other than wages, referred to in c and d of I are paid to persons domiciled or established in a non-cooperative State or territory within the meaning of section 238-0 A, unless the debtor demonstrates that these amounts correspond to actual transactions that have primarily an object and effect other than allowing their location in a non-cooperative State or territory. » ;
      L. ― Section 187 is amended as follows:
      1° The first paragraph of 1 is as follows:
      " Subject to the provisions of 2, the rate of deduction at the source provided for in Article 119 bis shall be fixed to:"
      2° 2 is thus restored:
      “2. The rate of deduction at source provided for in 2 of Article 119 bis is set at 50% for the products mentioned in Articles 108 to 117 bis and paid outside France, in a non-cooperative state or territory within the meaning of Article 238-0 A."
      M. ― At the end of the second sentence of the second paragraph of paragraph 1 (a) of Article 199 ter, the words: "subject to the second paragraph of Article 125 A" are replaced by the words: "issued as of 1 October 1984 that benefit persons who have their tax domicile or who are established outside the territory of the French Republic, Monaco or a State whose issuing institute is linked to the French Treasury by an account of
      N. ― In the first paragraph of Article 209, after the words: "in France" are inserted the words: "from those mentioned in Article 164 B, e, e bis and e ter";
      O. ― Section 209 B is amended as follows:
      1° In the second sentence of 5 of the I, the words: "France or a State bound to France by a convention to eliminate double taxation in respect of income tax that contains an administrative assistance clause in order to combat tax fraud and evasion" are replaced by the words: "France or a State or territory that is bound to France by a convention to eliminate double taxation in respect of matters".
      2° After the III, a III bis is inserted as follows:
      "III bis. ― By derogation from the III, the I shall remain applicable where the enterprise or legal entity is established or constituted outside France in a non-cooperative state or territory within the meaning of section 238-0 A, unless the legal entity established in France demonstrates that the positive profits or revenues of the enterprise or legal entity are derived from an effective industrial and commercial activity carried out in the territory of the State of its establishment or its positive seat and justifies that these profits
      "However, I is not applicable if the legal person established in France transmits all necessary elements to the appreciation of the activity and proportions referred to in a and b of the III and justifies that the operations of the company or legal entity have primarily an object and effect other than allowing the location of its profits in a State or territory where it is subject to a privileged tax regime and which is non-cooperative. » ;
      P. ― 1. Article 219 I is amended as follows:
      1° After sexies-0 bis, it is inserted a sexies-0 ter as follows:
      "a sexies-0 ter) ― For fiscal years that begin on or after January 1, 2011, the long-term surplus and less-value regime ceases to apply to the surplus or less-value derived from the assignment of corporate securities established in a non-cooperative state or territory within the meaning of section 238-0 A.
      "Less-values in respect of securities excluded from the long-term surplus and less-value regime under the first paragraph may apply exclusively to surplus-values excluded from the long-term surplus and less-value regime under the same paragraph. » ;
      2° In the first sentence of the first paragraph of the first paragraph of the a sexies, after the reference: "a sexies-0 bis", the words are inserted: "and the titles of the societies mentioned in a sexies-0 ter".
      2. The c of 2 of Article 39 duodecies is thus restored:
      "(c) To the surplus-values made in connection with the assignment of corporate securities established in a non-cooperative state or territory within the meaning of Article 238-0 A."
      3. Article 39 terdecies 5 is supplemented by a paragraph as follows:
      "When assigned securities are corporate securities established in a non-cooperative state or territory, this 5 does not apply. » ;
      Q. ― Section 238 A is amended as follows:
      1° After the second preambular paragraph, a sub-item reads as follows:
      "However, the interest, disposition and other products of the obligations, receivables, deposits and bonds, except those due in respect of borrowings made before March 1, 2010 or entered into on that date but assimilable to the latter, as well as the royalties of assignment or concessions of exploitation, patents of invention, trademarks, processes or formulas of manufacture » ;
      2° In the last paragraph, the words: "The provisions of the first paragraph" are replaced by the words: "The first and third paragraphs" and the words: "subject to the same paragraph" are replaced by the words: "targeted, respectively, in the first and third paragraphs";
      R. ― Section 244 bis is amended as follows:
      1° In the first paragraph, the rate: "50%" is replaced by the rate: "33, 1 / 3%" and it is added a sentence as follows: "By derogation, the rate is increased to 50% when the profits are made by the same taxpayers or companies when they are domiciled, established or constituted outside France in a non-cooperative state or territory within the meaning of section 238-0 A."
      2° The second sentence of the penultimate paragraph is as follows: "For legal persons and resident organizations of a State of the European Union or of a State or territory that has entered into a tax agreement with France that contains an administrative assistance clause in the exchange of information and in the fight against tax fraud and evasion and not being non-cooperative within the meaning of Article 238-0 A, the excess of the tax levy is returned. » ;
      S. ― Section 244 bis A is amended as follows:
      1° The last paragraph of 1 of the I is supplemented by a sentence thus written: "By derogation from the first and present paragraphs, the rate is increased to 50% when the surplus-values are realized by the same persons or organizations when they are domiciled, established or constituted outside France in a non-cooperative state or territory within the meaning of 238-0 A."
      2° The second preambular paragraph of the third is as follows:
      "By derogation from the first paragraph of I and the preceding paragraph, the levy by resident legal persons of a Member State of the European Union or another State Party to the Agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause to combat tax fraud and evasion and not being non-cooperative within the meaning of Article 238-0 A is determined in accordance with the set-up and rate rules for corporate tax under the same conditions as those applicable on the date of assignment to the resident legal entities of France. » ;
      3° The second sentence of the second paragraph of the V is supplemented by the words: "to resident legal persons of a State of the European Union or of a State or territory that has entered into a tax agreement with France which contains an administrative assistance clause in the exchange of information and in the fight against tax fraud and evasion and not being non-cooperative within the meaning of Article 238-0 A";
      T. ― Article 244 bis B is amended as follows:
      1° In the first paragraph, the words: "inmates under the conditions of the corporation" are replaced by the words "indicated to" and are added the words: "when the rights in the profits of the corporation held by the assignor or shareholder or partner, together with his spouse, their ascendants and their descendants, have exceeded 25% of those profits at any time in the last five years";
      2° After the first preambular paragraph, a sub-item reads as follows:
      "The gains referred to in the first paragraph are imposed at the 50 per cent flat rate, by derogation from the rate set out in 2 of section 200 A and, regardless of the percentage of rights held in the profits of the society concerned, when they are realized by persons or organizations domiciled, established or constituted outside France in a non-cooperative state or territory within the meaning of section 238-0 A."
      U. ― On the f of Article 164 B, the words: "with his spouse, their ascendants and their descendants in the social benefits of a corporation subject to corporate tax and with his seat in France have together exceeded 25% of those profits at any time in the last five years" are replaced by the words: "are issued by a corporation subject to corporate tax and having its seat in France";
      V. ― After article 1735 bis, an article 1735 ter is inserted as follows:
      "Art. 1735 ter.-The failure to respond or the partial response to the stay referred to in Article L. 13 AA III and the second paragraph of Article L. 13 AB of the Tax Procedures Book shall result in the application, for each audited fiscal year, of a fine of EUR 10,000 or, if the corresponding amount is greater than that last sum, and given the gravity of the breaches, of a fine of 5% » ;
      W. ― In the first paragraph of section 1783 A, the reference: "of 1 of section 187" is replaced by the references: "of 1 and 2 of section 187".
      II.-The book of tax procedures is amended as follows:
      1° After the article L. 13 A, an article L. 13 AA is inserted as follows:
      "Art.L. 13 AA.-I. ― The legal entities established in France:
      “(a) Including annual revenue excluding taxes or gross assets on balance sheet is greater than or equal to EUR 400,000, or
      “(b) Holding at the end of the fiscal year, directly or indirectly, more than half of the capital or voting rights of a legal entity — legal person, body, trust or comparable institution established or constituted in France or outside France — meeting any of the conditions referred to in a, or
      "(c) More than half of the capital or voting rights shall be held at the end of the fiscal year, directly or indirectly, by a legal entity meeting any of the conditions referred to in a, or
      "(d) Benefiting from the approval provided forArticle 209 quinquies of the General Tax Codeand, in this case, all taxable companies in France that are part of the consolidation scope, or
      “e) A member of a group under the tax regime provided for in section 223 A of the same code where that group includes at least one legal person meeting one of the conditions referred to in a, b, c or d,
      "must hold at the disposal of the administration documentation to justify the policy of transfer prices in the context of transactions of any kind carried out with legal entities within the meaning of Article 12 of Article 39 of the same code established or constituted outside France, below referred to as "associated companies".
      “II. The documentation referred to in I includes the following:
      « 1° General information on the associated group of companies:
      "– a general description of the activity being deployed, including changes during the audited fiscal year;
      "– a general description of the legal and operational structures of the associated group of companies, including identification of the associated companies of the group engaged in controlled transactions;
      "– a general description of the functions performed and the risks assumed by the associated companies as long as they affect the audited company;
      "—a list of the main intangible assets held, including patents, trademarks, trade names and know-how, in relation to the verified company;
      “– a general description of the group’s transfer price policy;
      « 2° Specific information about the verified company:
      "– a description of the activity being deployed, including changes during the audited fiscal year;
      "– a description of the transactions carried out with other associated companies, including the nature and amount of the flows, including royalties;
      "– a list of cost-sharing agreements as well as a copy of pre-transfer pricing agreements and rescripts related to the determination of transfer prices, affecting the results of the audited undertaking;
      "– a presentation of the transfer price determination method(s) in accordance with the principle of full competition, including an analysis of the duties performed, the assets used and the risks assumed, as well as an explanation of the selection and application of the chosen method(s);
      "When the chosen method requires it, an analysis of the comparison elements considered relevant by the company.
      "III. ― This documentation, which does not replace the supporting documentation for each transaction, is made available to the administration on the date of the accounting audit.
      "If the required documentation is not made available at that date, or is only partially available, the administration shall address to the legal person referred to in I a stipulation to produce or complete it within thirty days, specifying the nature of the documents or supplements expected. This stay must indicate the penalties applicable in the absence of a response or in the event of a partial response. » ;
      2° After the article L. 13 A, it is inserted an article L. 13 AB as follows:
      "Art.L. 13 AB.-Where transactions of any nature are carried out with one or more associated companies established or incorporated in a non-cooperative state or territory within the meaning of Article 238-0 A of the general tax code, the documentation referred to in section L. 13 AA of this book also includes, for each transfer-paying business, additional documentation including all documents that are required of companies subject to corporate tax, including the balance sheet and result account established under the conditions provided by the IV of Article 209 B of the General Tax Code.
      "The III of section L. 13 AA of this book applies to this supplementary documentation. » ;
      3° In the first paragraph of Article L. 13 B, after the words "presume that a company" are inserted the words "other than those mentioned in Article L. 13 AA,";
      4° In article L. 80 E, after the word: "majorations", are inserted the words "and fines" and the references: "1729 and 1732" are replaced by the references: "1729, 1732 and 1735 ter".
      III.-The first paragraph of Article L. 136-7 of the Social Security Code is amended as follows:
      1° At the beginning, the words are inserted: "When they are paid to individuals who are taxed domiciled in France within the meaning ofArticle 4 B of the General Tax Code, ”
      2° At the end, the words: ", and unless they are paid to the persons referred to in Article 125 III A above mentioned » are deleted.
      IV.-A Article L. 511-45 of the monetary and financial code, the words: "who have not entered into an administrative assistance agreement with France to combat tax fraud and evasion allowing access to banking information" are replaced by the words: "not cooperative within the meaning of Article 238-0 A of the general tax code."
      V.-For the application of the A of I, the States or territories that have signed with France, before 1 January 2010, an administrative assistance agreement to exchange any information necessary for the application of the tax legislation of the parties are not listed on the list of non-cooperative States or territories, even if this agreement has not entered into force on that date. They are registered on this list on January 1, 2011 if the convention did not come into force on that date.
      VI.-For the application of the provisions in force as of 1 January 2010 other than those of General Tax Code, the borrowings issued under the benefit of section 131 quater of the same code are also those which, issued after that date, could have, in the light of their nature, benefited from the provisions of this article in its drafting in force before the same date.
      VII.-1. I and II Cs and Vs apply to Open Years effective January 1, 2010.
      2. The B, I, P and Q of the I are applicable to exercises beginning January 1, 2011.
      3. The D, F, G, H, J, K, L, M, S, T, U and W of I and III are applicable as of March 1, 2010.
      4. The provisions of the N of I shall be interpreted.
      5. The other provisions apply effective January 1, 2010.

      Article 23 Learn more about this article...


      I. - Article L. 228 of the Tax Procedures Book is amended as follows:
      1° After the word: "loaded", the end of the first sentence of the second paragraph is as follows: "from the budget. » ;
      2° After the second paragraph, four sub-items are inserted:
      "However, the commission examines the case without the taxpayer being notified of the referral or informed of its opinion when the Budget Minister submits that there are presumptions characterized by a tax offence for which there is a risk of depletion of evidence:
      « 1° Either the use, for the purpose of subtracting from the tax, of accounts or contracts entered into with bodies established in a State or territory that has not entered into an administrative assistance agreement with France to combat tax evasion or fraud that entered into force at the time of the facts and whose implementation allows the effective access to any information, including bank, necessary for the application of French tax legislation;
      « 2° Either the interposition, in a State or territory mentioned in 1°, of natural or legal persons or of any comparable organization, trust or institution;
      « 3° The use of false identity or false documents within the meaning ofArticle 441-1 of the Criminal Codeor any other falsification. »
      II. ― After section 28-1 of the Code of Criminal Procedure, an article 28-2 is inserted as follows:
      "Art. 28-2. - I. Agents of the tax services of categories A and B, specially designated by decree of the ministers responsible for the justice and the budget, taken after compliant notice of a commission whose composition and functioning are determined by decree in the Council of State, may be authorized to carry out judicial investigations on the requisition of the prosecutor of the Republic or on the rogatory commission of the investigating judge.
      "These officers have jurisdiction only to search for and find, throughout the national territory, the offences provided for by the articles 1741 and 1743 of the General Tax Code where there are presumptions characterized that the offences provided for in these articles result from one of the conditions provided for in the 1° to 3° of Article L. 228 of the Book of Tax Procedures.
      “II. ― Tax services officers designated under the conditions set out in I shall, in order to conduct judicial investigations and receive letters rogatory, be personally authorized under a decision of the Attorney General.
      "The enabling decision is taken by the Attorney General near the court of appeal of their office. It is granted, suspended or withdrawn under conditions established by decree in the Council of State.
      "In the month following the notification of the decision to suspend or withdraw the authorization, the officer concerned may request the Attorney General to report this decision. The Attorney General must rule within one month. If not, his silence is a rejection of the application. Within one month of the rejection of the application, the agent concerned may appeal to the commission under section 16-2 of this Code. The procedure applicable to this commission is that provided for in Article 16-3 and its texts of application.
      "III. ― Tax services officers authorized under the conditions set out in II shall be placed exclusively under the direction of the Public Prosecutor, under the supervision of the Attorney General and under the supervision of the Board of Investigation under the conditions provided for in sections 224 to 230. They are placed within the Ministry of Interior.
      "IV. ― Where, upon requisition of the Attorney of the Republic, the agents of the tax services authorized under the conditions set out in II of this article shall conduct judicial investigations, the second and third paragraphs of section 54 shall be applied and articles 55-1, 56, 57 to 62, 63 to 67 and 75 to 78 of this Code.
      "When these officers act on the rogatory commission of an investigating judge, it is also applied to articles 100 to 100-7 and 152 to 155.
      "These agents are allowed to declare as domicile the address of the headquarters of the service they depend on.
      "V. ― The agents of the tax services authorized under the conditions laid down in the II of this article shall, in no event shall be void, exercise other powers or perform other acts other than those provided for in this Code in the course of the facts before them by the public prosecutor or any other judicial authority.
      "VI. ― Tax service officers authorized under the conditions set out in the II may not participate in a tax control procedure provided for by the book of tax procedures for the duration of their authorization. They cannot conduct judicial investigations in the context of facts for which they participated in a tax control procedure before they were authorized to conduct investigations. They may not, even after the termination of their authorization, participate in a tax control procedure in the context of facts before them by the public prosecutor or any other judicial authority under their authorization. »
      III. ― The book of tax procedures is amended as follows:
      1° After the word "planned", the end of the last paragraph of Article L. 50 is thus written: "to articles L. 188 A and L. 188 B."
      2° Article L. 51 is supplemented by a 7° as follows:
      « 7° In the cases provided for in Article L. 188 B."
      3° The second of Article L. 52 is supplemented by a 6° as follows:
      « 6° Where on the expiry date of this period, a judicial investigation or information opened by the judicial authority in the case referred to in Article L. 188 B is in progress. » ;
      4° After the article L. 188 A, an article L. 188 B is inserted as follows:
      "Art. 188 B. - Where the administration has, within the time of recovery, filed a complaint resulting in the initiation of a judicial investigation for tax evasion in the cases referred to in 1° to 3° of section L. 228, the omissions or deficiencies of taxation relating to the period covered by the recovery period may, even if it is elapsed, be repaired until the end of the tenth year following the decision »



      C. ― Modernizing Tax Administrations
      Customs and their relations with users

      Article 24 Learn more about this article...


      I. ― Section 266 undecies of the Customs Code is amended as follows:
      1° In the second sentence of the first paragraph, the dates: "April 10, July 10 and October 10", are replaced by the dates: "April 30, July 31 and October 31";
      2° In the second paragraph, the date: "April 10" is replaced by the date: "April 30".
      II. ― I comes into force as of January 1, 2010.

      Rule 25 Learn more about this article...


      Title II of the Customs Code is supplemented by a chapter V as follows:


      “Chapter V



      “Pre-decision procedure:
      the right to be heard


      "Art. 67 A.-Subject to the provisions of Article 67 B, any decision made pursuant to Customs Code Community and its provisions of application, where it is unfavourable or when it notifies a customs debt as defined in Article 4, paragraph 9, of the Community Customs Code, is preceded by the sending or handover to the person concerned of a document by which the Customs administration makes known the decision, the reasons for the decision, the reference of the documents and information on which it will be founded, and the possibility that the person has made notice of
      "Art. 67 B.-Where the proposed decision relates to the notification of a customs debt following customs control, the communication of the reasons referred to in Article 67 A may be made orally by any customs officer. The person concerned is invited to make his or her observations known immediately, in the same way. She is informed that she may request written communication under the conditions set out in section 67 A.
      "The date, time and content of the oral communication referred to in the preceding paragraph are recorded by the Customs administration. This registration, unless otherwise proved, attests to the fact that the person concerned exercised his right to make his or her observations known.
      "Art. 67 C.-The deadlines for the customs administration to make the decisions referred to in section 67 A shall be suspended from the date on which the reasons are sent or delivered to the person concerned until the date on which the observations are received, and no later than the date on which the 30-day period provided for in that same article is expired.
      "Art. 67 D.-This chapter does not apply:
      “(a) Dismissal of manifestly inadmissible applications;
      “(b) Decisions leading to notification of offences under this Code and decisions to conduct controls under Chapter IV of this Title andArticle 68 of the Customs Code Community;
      “(c) Decisions based onArticle 12 of the Customs Code Community;
      "(d) Decisions denying the provision of a tariff quota on the basis of Article 20, paragraph 5, of the Community Customs Code;
      “e) To notices of recovery notified in accordance with section 345 of this Code for the purposes of recovery of outstanding receivables on maturity, with the exception of those found as a result of an offence under the same code;
      “(f) The measures taken under either a court decision or a notice of recovery notified in accordance with Article 345;
      “(g) Decisions taken due to a health risk that affects the environment, human, animal or plant health. »

      Rule 26 Learn more about this article...


      I. ― Article 289 C of the General Tax Code reads as follows:
      “3. The statement referred to in 2 may be transmitted electronically.
      "It is obligatoryly subscribed electronically by the debtor who has made shipments or introductions in the previous calendar year of a tax-free amount of EUR 2,300,000, or reached this threshold during the year.
      "Registrants who use the electronic transmission mode comply with the requirements of a specifications notebook, prepared and published by Budget Minister's order. »
      II. ― Section 467 of the Customs Code is amended as follows:
      1° The first draft is as follows:
      “1. The exchange of goods between Member States of the European Community is the subject of the periodic declaration, as provided for in Article 5 of Regulation (EC) No 638/2004 of 31 March 2004 of the European Parliament and of the Council of 31 March 2004 on Community exchange of goods between Member States and repealing Council Regulation (EEC) No 3330/91. » ;
      2° 3 is thus written:
      “3. The statement referred to in 2 may be transmitted electronically.
      "It is obligatoryly subscribed electronically by the debtor who has made shipments or introductions in the previous calendar year of a tax-free amount of EUR 2,300,000, or reached this threshold during the year.
      "Registrants who use the electronic transmission mode comply with the requirements of a specifications notebook, prepared and published by Budget Minister's order. » ;
      3° After the 4th it is inserted a 4 bis as follows:
      "4 bis. Failure to comply with the requirement to electronically subscribe to the statement referred to in 2 results in the application of a fine of EUR 15 per statement filed under another procedure than the required one, without the total of fines being assessed being less than EUR 60 or more than EUR 150. »
      III. I and II come into force on July 1, 2010.

      Rule 27 Learn more about this article...


      I. ― The last paragraph of Article 242 ter of the General Tax Code is supplemented by the words: "or has subscribed, for that same year, one or more returns for a total amount of income, as defined in the first paragraph of this 1, equal to or greater than EUR 15,000".
      II. ― The second paragraph of 3 of Article 242 ter B of the same code is supplemented by the words: "or who has subscribed, for that same year, one or more returns for a total taxable amount of income, as defined in 1, equal to or greater than EUR 15,000".
      III. – I and II apply to statements filed as of January 1, 2010.

      Rule 28 Learn more about this article...


      I. ― In section 89 A of the General Tax Code, the references: "87 A and 88" are replaced by the references: "87 A, 88 and 240".
      II. ― I applies to statements made on or after January 1, 2010.

      Rule 29 Learn more about this article...


      I. ― first paragraph of III of article 1649 quater B quater of the general tax code is thus drafted:
      "The value-added tax returns, their schedules and the credit claims of this tax, as well as the tax returns associated with the turnover taxes and their schedules, are subscribed electronically when the turnover or revenues earned by the debtor for the previous year are greater than EUR 500,000 excluding taxes. »
      II. ― In the first paragraph of section 1695 quater of the same code, the amount "760 000 EUR" is replaced by the amount "500,000 EUR".
      III. ― Article 1681 septies of the same code is supplemented by a 3 and a 4 as follows:
      “3. Payments referred to in section 1668 are made by teleregulation when the company's tax-free turnover for the previous year is greater than EUR 500,000.
      “4. Payments for corporate tax under the terms and conditions set out in 3 shall pay the wage tax referred to in section 231 by teleregulation. »
      IV. ― The 3 of section 1681 quinquies of the same code is repealed.
      V. ― In article 1681 sexies of the same code, the words: "in the conditions set out in article 1681 quinquies" are replaced by the words: "by transfer directly operated on the Treasury account opened in the writings of the Bank of France".
      VI. ∙ I to V apply as of October 1, 2010.
      VII. ― The amount: "500,000 EUR" referred to in I, II and III is replaced by the amount: "300,000 EUR" for statements, annexes, refunds of value-added tax credit, and payments relating to taxes or taxes referred to in articles 1695 quater, 1668 and 231 of the General Tax Code, to be subscribed or paid as of 1 October 2011.

      Rule 30 Learn more about this article...


      I. ― Under the conditions provided for in Article 38 of the Constitution, the Government is authorized to take, within six months of the publication of this Act, measures that fall within the scope of the law to:
      1° Incorporate as of 1 January 2013 a tax for the benefit of the State due by the users of the land advertising service, on the same terms of attitude, tariff, control and recovery as the salary of the Conservative provided by theArticle 879 of the General Tax Code that it replaces;
      2° Substitute, from that same date and without questioning the service rendered to the user, the responsibility of the State to that of the mortgage preservatives both in the performance of the public service of land advertising and in the obligations ensuing and the rights and property that guarantee them.
      II. ― A bill of ratification is tabled before Parliament no later than the last day of the third month following the issuance of the order.

      Rule 31 Learn more about this article...


      In the last paragraph of Article 15 of Law No. 2009-1291 of October 26, 2009 on the transfer to the departments of the equipment parks and the evolution of the situation of the workers of the parks and workshops, after the word "tax", is inserted the word ", salary".

      Rule 32 Learn more about this article...


      I. ― Customs Codeas a result of section 153 of Act No. 2008-1425 of 27 December 2008 of Finance for 2009, is amended as follows:
      A. ― Section 285 septies is amended as follows:
      1° After the word: "by", the end of the last sentence of the first paragraph of 2 of IV is thus written: "decree in the Council of State. » ;
      2° 3 of the VII is thus drafted:
      “3. Without prejudice to the provisions of 2, any breach referred to in 1 is liable to a maximum fine of EUR 750. » ;
      B. ― Section 272 and II of Article 285 septies are amended as follows:
      1° In the first paragraph, the words "by the owner" are replaced by the words "in solidarity with the owner, the driver or any user";
      2° After the word "due", the end of the first sentence of the second paragraph is thus written: "in solidarity with the tenant or sub-locatary, the driver or any user. » ;
      C. ― Section 275 is amended as follows:
      1° The first is amended:
      (a) In the first paragraph, the words: "the number of axles and the total weight allowed in charge" are replaced by the words "of the category";
      (b) After the first preambular paragraph, a sub-item reads as follows:
      "The categories of vehicles are determined by decree in the Council of State, according to the number of axles and the total weight authorized in charge of the vehicle subject to the tax. » ;
      2° In the first paragraph of 2, the words: "districted metropolitan departments" are replaced by the words: "areas with at least one classified metropolitan department";
      D. ― Section 276 and Article 285 septies V are amended as follows:
      1° The second is supplemented by a sub-item:
      "The information collected by registered electronic equipment is believed to the contrary. » ;
      2° 4 is thus written:
      “4. In other cases, prior to the borrowing of the taxable network, the debtor is required to make a tax advance.
      "The tax is liquidated and its amount is communicated to the debtor no later than the tenth day of each month, on the basis of all the taxable routes made by the debtor during the previous month and for which it has used the electronic equipment on board.
      "The liquidation of the tax and the disclosure of the amount due by the debtor shall be made when the electronic equipment is returned on board, or as soon as the advance is insufficient to cover the taxable routes made.
      "The terms and conditions for the application of this article are set by decree in the Council of State. » ;
      E. ― Section 279 and 2 of Article 285 septies are amended as follows:
      1° In the first paragraph, after the words: "by the debtor", the words are inserted: "when the electronic equipment is returned or when the advance is insufficient or";
      2° After the first preambular paragraph, a sub-item reads as follows:
      "The payment is made by imputation of the advance. » ;
      F. ― After the first paragraph of section 281 and 1 of the VII of section 285 septies, two paragraphs are inserted:
      "It is a constitutive of a breach of any irregularity that has the purpose or result of eliminating or impairing the recovery of the tax.
      "The circulation of the debtor on the taxable network, while the tax advance is insufficient, is a constitutive of a breach. » ;
      G. ― 2 of the VII of Article 285 septies is amended as follows:
      1° The beginning of the first sentence of the first paragraph is as follows: "When there is a breach, the debtor is subject to... (the rest without change). » ;
      2° The last sentence of the first paragraph is as follows:
      "The amount of the lump sum tax or real tax is doubled in the event of another breach over the last 30 days. » ;
      3° In the first sentence of the second paragraph, the words: "flat tax" are replaced by the words: "flat tax or real";
      H. ― Section 282 is amended as follows:
      1° The beginning of the first sentence of the first paragraph is as follows: "When there is a breach, the debtor is subject to... (the rest without change). » ;
      2° The last sentence of the first paragraph is as follows:
      "The amount of the lump sum tax or real tax is doubled in the event of another breach over the last 30 days. » ;
      3° In the first sentence of the second paragraph, the words: "perfective taxation" are replaced by the words: "perfective tax or real";
      I. ― Section 283 is as follows:
      “Art. 283. - Without prejudice to the provisions of section 282, any breach within the meaning of section 281 is liable to a maximum fine of EUR 750. » ;
      J. ― At the last sentence of Article 283 bis and 4 of Article 285 septies, after the word "work", the words "and perceive" are inserted.
      II. ― The I shall enter into force at the same time as the A of II of section 153 of Act No. 2008-1425 of 27 December 2008 of finances for 2009, except for the provisions amending section 285 septies of the Customs Code that come into force at the same time as the A of the I of section 153.



      D. ― Adapting our right to the environment
      Community law

      Rule 33 Learn more about this article...


      I. ― Section 223 A of the General Tax Code is amended as follows:
      1° The first paragraph is amended to read:
      (a) At the end of the first sentence, the words: "of the group" are replaced by the words: "or stable establishments members of the group, as described below by the terms: "corporate of the group", or stable corporations or establishments, as described below by the terms "intermediate companies", held at least 95% by the parent company, on a continuous basis in the year, directly or indirectly by the intermediary companies
      (b) The last sentence is supplemented by the words: "or through one or more legal persons who are subject to it under these same conditions but whose capital is not held, directly or indirectly, by that other legal person at least 95%";
      2° In the second paragraph, the words: "of the group" are replaced by the words: "or stable establishments members of the group, below referred to by the words: "group society", or stable corporations or establishments, below referred to by the words "intermediate companies", of which the parent company and the same combined legal persons hold at least 95% of the capital, directly or indirectly through the
      3° The third paragraph is amended to read:
      (a) In the first sentence, the words: "of the group" are replaced by the words: "or stable establishments members of the group, below referred to by the terms: "group society", or stable companies or establishments, below referred to by the terms "intermediate companies", of which the parent company and the same banks, credit unions and companies hold at least 95% of the capital, directly or indirectly
      (b) After the first sentence, a sentence as follows:
      "The conditions relating to the relationship between the legal persons mentioned in the first sentence and the detention of the group's member companies by these legal persons are continuously assessed during the fiscal year. » ;
      4° The fourth paragraph is amended to read:
      (a) In the first sentence, after the references: “Articles L. 3332-18 to L. 3332-24 of the Labour Code”, the words “or equivalent foreign regulation” are inserted;
      (b) In the last sentence, the words: "in the third sentence of the second sentence" are replaced by the words: "in the sixth" and, after the words: "of the trade code", are inserted the words: "or by equivalent foreign regulation";
      5° The sixth preambular paragraph is amended to read:
      (a) In the first sentence, the words: "the societies that have given" are replaced by the words: "the societies or stable institutions that have given";
      (b) After the first sentence, a sentence as follows:
      "Only companies or permanent establishments may be qualified as intermediate companies that have given their agreement and whose results are subject to a tax equivalent to the corporate tax in a State of the European Community or in a State Party to the European Economic Area Agreement having concluded with France a tax agreement that contains an administrative assistance clause to combat tax fraud and evasion. » ;
      6° The seventh paragraph is amended to read:
      (a) In the first sentence, after the word "group", the words are inserted: "and, subject to the foreign regulations applicable to them, intermediate societies";
      (b) Before the last sentence, it is inserted a sentence as follows:
      "The agreements referred to in the sixth preambular paragraph shall be formulated no later than the expiry of the time limit for the filing of the performance declaration of the year before the year in which the corporation becomes a member of the group or becomes an intermediate corporation, or within three months of the acquisition of the securities of a corporation of the group or other intermediate corporation. » ;
      (c) At the beginning of the last sentence, the words: "They are renewed" are replaced by the words: "The options and agreements are renewed";
      7° In the first sentence of the eighth paragraph, after the words: "of the group", are inserted the words: "and intermediate societies" and, after the words: "this group", are inserted the words: "or cease to be qualified as intermediate societies".
      II. ― Section 223 B of the same code is amended as follows:
      1° At the end of the first paragraph, the reference: "to article 217 bis" is replaced by the references: "to articles 214 and 217 bis";
      2° The second and third paragraphs are thus drafted:
      "The overall result is reduced by the share of costs and expenses associated with the proceeds of participation collected by a corporation of a group of a group of a corporation that has been a member of the group for more than one fiscal year and the proceeds of participation collected by a corporation of the group of an intermediate corporation for which the parent company demonstrates that they come from the proceeds of participation paid by a company member of the group for more than one fiscal year and that have not already justified the rectifications of the following
      "The proceeds of the shares collected by a corporation of a group of a member corporation and the proceeds of participation collected by a corporation of a group of an intermediate corporation for which the parent company demonstrates that they come from the proceeds of participation paid by a member company of the group and that they have not already justified any corrections made under this paragraph or second paragraph shall be cut off from the overall result if they do not open the right to » ;
      3° The fourth paragraph is amended to read:
      (a) After the first sentence, a sentence as follows:
      "It is also increased by the amount of additional endowments to the provisions constituted by a corporation after its entry into the group, because of the debts it holds on intermediate corporations, the securities held in such companies and excluded from the net surplus-value or less-valued long-term in accordance with section 219 or the risks it faces as a result of such companies, with the exception of the fraction of such endowments for which the » ;
      (b) In the last sentence, the words: "if the societies quoted in the first two sentences of this paragraph are members of the group" are replaced by the words: "if the societies quoted in the first and third sentences of this paragraph or held directly or indirectly by the intermediate societies quoted in the second sentence of the same paragraph are members of the group", the words: "in the first sentence" are replaced by the words: "in the first and second sentences" and
      4° In the fifth paragraph, the words: "distributed by" are replaced by the words: "deducted from the result of";
      5° The sixth preambular paragraph is amended to read:
      (a) In the first sentence, after the word "group", are inserted the words: "or by a company of the group to an intermediate corporation, except for the fraction of these amounts that is not discarded during the same fiscal year to companies of the group and for which the parent company demonstrates that it is not directly or indirectly related to deficits and long-term net worth of companies of the selected group for
      (b) The last two sentences are deleted;
      6° The first sentence of the seventh preambular paragraph is amended as follows:
      (a) The words: ", after January 1, 1988," are deleted;
      (b) The words: "the titles of a corporation that becomes a member of the same group to the persons" are replaced by the words: "the titles of another corporation that is or becomes a member of the same group or the titles of an intermediate corporation to the persons";
      (c) After the words: "of these titles", the words are inserted: ", limited, if any, to the venal value of the securities of the companies of the group directly or indirectly held by the acquired intermediate society,"
      7° In the eighth preambular paragraph, the words: "The redeemed company does not become" are replaced by the words: "the directly or indirectly redeemed society is not or does not become";
      8° In b, after the words: "society", the words "directly or indirectly" are inserted;
      9° At 1°, after the words: "to the group," the words are inserted: "with the exclusion of the fraction of interest paid to an intermediate society for which the parent company proves that it has been transferred during the same exercise to a company of the group,"
      10° In 2°, after the words: "to the group," the words are inserted: "with the exclusion of the portion of interest paid to an intermediate corporation for which the parent company demonstrates that it has been transferred during the same fiscal year to a corporation of the group," and are added the words: "or an intermediate corporation whose amount or amount of the contribution thereto is set out in the second paragraph of the terms and conditions set out in the second paragraph.
      III. ― The sixth paragraph of section 223 D of the same code is amended as follows:
      1° After the first sentence, a sentence as follows:
      "The amount of supplementary endowments to the provisions made by a corporation after its entry into the group due to the participations held in intermediate corporations, with the exception of the portion of these endowments for which the parent company demonstrates that it is not directly or indirectly related to the deficits and long-term net impairments of the retained group companies for the determination of the overall result and of the net surplus-value or less-value » ;
      2° In the last sentence, the words: "if the societies quoted in the first two sentences of this paragraph are members of the group" are replaced by the words: "if the societies quoted in the first and third sentences of this paragraph or held directly or indirectly by the intermediate societies quoted in the second sentence of the same paragraph are members of the group", the words: "in the first sentence" are replaced by the words: "in the first and second sentences" and
      IV. ― At the first sentence of the second paragraph of Article 223 E of the same code, the words "the first or second paragraphs" are replaced by the words "the first, second or third paragraphs".
      V. ― Section 223 F of the same code is amended as follows:
      1° The second sentence of the first paragraph is supplemented by the words: ", as well as the fraction, calculated under the same conditions, of the result or surplus-value or of the overall long-term net impairment related to the assignment by a company of the group to an intermediate corporation of securities of another company of the group";
      2° After the first sentence of the third preambular paragraph, a sentence is inserted as follows:
      "The same is true when the group of a corporation whose securities have been disposed of by an intermediary corporation or, as opposed to the result or the surplus-value or the less-value of the securities transferred, during the assignment by an intermediary corporation to a corporation other than a corporation of the group or an intermediary corporation, having previously been disposed of by an intermediary corporation, »
      VI. ― Section 223 I of the same code is amended as follows:
      1° In the first sentence of 4, the words: "debts granted by another company of the group" are replaced by the words: "direct or indirect claims or subsidies granted to it but are not taken into account for the determination of the overall result under the sixth paragraph of Article 223 B";
      2° In 5, the references: "e or f" are replaced by the references: "e, f or i".
      VII. ― Article 223 L 6 of the same code is amended as follows:
      1° Au d, after the word: "indirectly" are inserted the words: "through companies subject to corporate tax under the conditions of common law or in the manner provided for in sections 214 and 217 bis";
      2° In the first paragraph of the f, the words: "the situations mentioned" are replaced by the words: "the situation mentioned";
      3° In the first paragraph, twice, and in the last paragraph of the h, the words "or second" are replaced by the words ", second or third" and in the first sentence of the second paragraph of the same h, the word "sixth" is replaced by the word "seventh";
      4° It is added an i as follows:
      “(i) Where the capital of a parent corporation defined in the first, second or third paragraphs of section 223 A is held or is to be held, directly or indirectly, through intermediary corporations and, where applicable, corporations subject to corporate tax under the terms of common law or under the terms and conditions set out in sections 214 and 217 bis, to not less than 95% by another legal person subject to the first-mentioned corporate tax, A, this legal person may, subject to the provisions of this same article, form a group with the companies that make up the corporation that has been formed by the parent company concerned or bring them into the group of which it is already a member.
      "In this situation, the option referred to in the first, second or third paragraph of section 223 A shall be exercised not later than the expiry of the period provided for in the seventh paragraph of the same section, deducted from the closing date of the fiscal year before the date on which the option is exercised. 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 referred to in second paragraph of this i includes the indication of the duration of this exercise.
      "The group of the parent corporation referred to in the first paragraph shall be deemed to cease to exist on the closing date of the fiscal year preceding that under which the option referred to in the second paragraph is exercised. The parent company in question adds to the overall result of this fiscal year the amounts to be reinstated under sections 223 F and 223 R as a result of the group's termination. »
      VIII. ― 1 of section 223 N of the same code is supplemented by a sentence as follows: "In this case, the total tax contribution referred to in 4 bis of section 1668 is that of the parent company of that group, provided that the company that entered the group is still a member of that group at the end of the year. »
      IX. ― The first paragraph of Article 223 Q of the same Code is supplemented by a sentence as follows: "It shall include a statement of corrections provided for in the sixth paragraph of Article 223 B and Article 223 F, as well as those provided for in the second, third, fourth, seventh and eighteenth paragraphs of Article 223 B and Article 223 D that are related to companies of the intermediary group held by the »
      X. ― Section 223 R of the same code is amended as follows:
      1° In the second paragraph, after the words: "member society of the group", are inserted, twice, the words: "or with an intermediate society";
      2° The last paragraph is supplemented by the words and a sentence as follows: ", unless the group's output results from its merger with another company of the group under the regime provided for in section 210 A. The benefit of the provisions set out in 5 of section 223 I shall be maintained in the event of a merger of the licensee corporation under the conditions set out in the audit 5 with another company of the group, subject to the approval provided for in Article 209 II. »
      XI. ― At the beginning of the third paragraph of Article 223 S, the words: "When the parent company of a group formed under the first paragraph of Article 223 A opts for the formation of a new group under the second paragraph of the same article, when the parent company of a group formed under the second paragraph of Article 223 A opts for the formation of a new group under the first paragraph of the same article or "are deleted.
      XII. ― The c of Article 1763 of the same code is as follows:
      "(c) State provided for in the first paragraph of Article 223 Q;".
      XIII. ― 1. The bs of 1° of I, 1°, 4° and 6° of II, IV, 3° of VII, VIII and 2° of X shall apply to exercises that begin on 1 January 2010.
      2. The provisions of I to XII other than those mentioned in 2° of VII, XI and 1 of this XIII apply to the fiscal years ended on or after December 31, 2009. The 2nd of the VII and XI apply to exercises that begin on or after January 1, 2009, to the consequences of the options exercised on or after January 1, 2008.
      For those of these exercises that are opened before December 1, 2009, the agreements and options mentioned inarticle 223 A of the general tax code are, by derogation from the seventh paragraph of article 223 A in its drafting from the I of this article, produced no later than 28 February 2010. The same is true of the list of companies of the group and intermediate companies set out in the eighth paragraph of Article 223 A in its drafting from the 7th I of this Article.
      3. Taxpayers may request, if any by means of a contentious claim and in any event within the same time limits, the application of the provisions of I to XII other than those referred to in 2° of VII, XI and 1 of this XIII to their fiscal years ended September 1, 2004 to December 30, 2009, in that they amend a regulation applicable to these fiscal years, beginning with the exercise of their choice.
      The i 6 of Article 223 L of the General Tax Code, in its drafting from the VII of this section, is applicable where the termination of an existing group at the end of the fiscal year preceding that in respect of which the taxpayers have chosen to apply the provisions of the I results from that election.
      Agreements, options and statements referred to in articles 223 A to 223 U of the same code, in their drafting from I to X of this article, are attached to these claims or litigation claims.
      The formulation of such a claim or claim in respect of an exercise shall apply the provisions of I to XII other than those mentioned in the 2nd of VII, XI and 1 of this XIII to the following exercises.
      The amount returned shall be equal to the excess of the amount of corporate tax paid between the selected fiscal year and the last fiscal year ended before December 31, 2009 on the amount of corporate tax resulting from the application of the provisions of I to XII other than those referred to in 2° of VII, XI and 1 of this XIII for the same fiscal years.
      XIV. ― 1. Aunt third paragraph of Article 223 B of the General Tax Code, in his writing from II of this article, after the words: "a member society of the group" and after the words: "paid by a member society of the group", are inserted, twice, the words: "for more than one exercise".
      2. The first is applicable to exercises beginning January 1, 2011.

      Rule 34 Learn more about this article...


      I. - Article 206 5 of the General Tax Code is amended as follows:
      1° The first paragraph is supplemented by the words: "paternal income that does not relate to their profit activities. » ;
      2° After the first preambular paragraph, a sub-item reads as follows:
      "Are qualified as heritage incomes:"
      3° In a, the words: "From rental" are replaced by the words: "The income of rental";
      4° In b, the words: "Operation" are replaced by the words: "Operation revenue";
      5° The text is as follows:
      "(c) Household capital income available to them, where such income does not fall within the scope of the deduction to the source referred to in section 119 bis; these revenues are counted in taxable income for their gross amount. » ;
      6° The d and e are repealed.
      II. - Article 219 bis of the same code is amended as follows:
      1° The words: "I. ―", "II. ―" and "III. ―" are deleted;
      2° The second preambular paragraph reads as follows:
      « 1° This rate is set at 10% for: »;
      3° The fifth to eighth preambular paragraphs are replaced by a 2° as follows:
      « 2° This rate is set at 15% for dividends. »
      III. - After the second paragraph of section 187 of the same code, it is inserted a paragraph as follows:
      "The one provided for in the 2nd of Article 219 bis, for the dividends that benefit organizations that have their seats in a Member State of the European Community or in another State party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax fraud and evasion and which would be imposed under the conditions provided for in Article 5 206 if they had their seats in France; "
      IV. - In the first paragraph of Article 219 quater of the same code, the reference: "and I of Article 219 bis" is replaced by the reference: "and Article 219 bis".
      V. - In the I of Article 234 duodecies of the same code, the reference: "to the I of Article 219 bis" is replaced by the reference: "to Article 219 bis".
      VI. - I, II and IV apply to corporate tax due to fiscal years ended December 31, 2009.

      Rule 35 Learn more about this article...


      I. - After the 4 of articles 200 and 238 bis of the General Tax Code, it is inserted a 4 bis as follows:
      "4 bis. Also open the right to tax reduction the donations and payments made for the benefit of bodies approved under the conditions provided for in Article 1649 nonies whose seat is located in a Member State of the European Community or in a State Party to the European Economic Area having concluded with France a tax convention containing an administrative assistance clause to combat tax evasion or fraud. Accreditation is granted where the organization pursues objectives and features similar to those organizations whose headquarters are located in France meeting the conditions set out in this section.
      "When donations and payments have been made for the benefit of a non-approved organization whose seat is located in a Member State of the European Community or in a State Party to the European Economic Area that has entered into a tax agreement with France that contains an administrative assistance clause to combat tax fraud or evasion, the tax reduction obtained is the subject of a resumption, except where the taxpayer has produced within the time limit of filing of the declaration
      "A decree sets the conditions for the application of this 4 bis, including the duration of validity as well as the terms and conditions for the issuance, advertising and withdrawal of approval. »
      II. - In the first paragraph of Article 200 of the same code, the reference: "and 2 bis" is replaced by the references: ", 2 bis and 4 bis".
      III. - Article 885-0 V bis-A of the same code is supplemented by three paragraphs as follows:
      "Also open the right to tax reduction the donations and payments made for the benefit of bodies approved under the conditions provided for in Article 1649 nonies whose seat is located in a Member State of the European Community or in a State Party to the European Economic Area having concluded with France a tax convention containing an administrative assistance clause to combat tax fraud or evasion. Accreditation is granted to organizations that pursue objectives and have similar characteristics to those organizations whose headquarters are located in France entering the scope of this I.
      "When donations and payments have been made for the benefit of a non-approved organization whose seat is located in a Member State of the European Community or in a State Party to the European Economic Area that has entered into a tax agreement with France that contains an administrative assistance clause to combat tax fraud or evasion, the tax reduction obtained is the subject of a resumption, except where the taxpayer has produced within the time limit of filing of the declaration
      "A decree sets the conditions for the application of the tenth and eleventh paragraphs of this I, including the duration of validity as well as the modalities for the issuance, advertising and withdrawal of the approval. »
      IV. - I to III applies to donations and payments made as of January 1, 2010.

      Rule 36 Learn more about this article...


      I. - The general tax code is amended as follows:
      A. ― The first paragraph of Article 302 B is as follows:
      "Subject to article 564 undecies, are subject to articles 302 B to 302 V bis: alcohol, alcoholic beverages and manufactured tobacco. » ;
      B. ― Section 302 C is amended as follows:
      1° In I, the references: "302 A to 302 V" are replaced by the references: "302 B to 302 V bis";
      2° II is thus amended:
      (a) At 1°, the words: "Article 227 of the 25 March 1957 Treaty" are replaced by the words: "Article 299 of the Treaty establishing the European Community";
      (b) At 2°, the words "and San Marino" are replaced by the words ", San Marino and the sovereignty areas of the United Kingdom of Akrotiri and Dhekelia";
      C. ― Section 302 D is amended as follows:
      1° The 4th of the 1st of the I is thus modified:
      (a) At the end of the first paragraph, the reference: "to Article 302 U" is replaced by the references: "to Articles 302 U bis or 302 V bis";
      (b) The d is thus written:
      "(d) The quantities of these products, especially when they are higher than the indicative thresholds set out in section 32, paragraph 3, of Council Directive 2008/118/EC of 16 December 2008 on the general excise regime and repealing Directive 92/12/EEC";
      2° In 3 of I, the words "and alcoholic beverages" are replaced by the words ", alcoholic beverages or manufactured tobacco";
      3° In the second sentence of 4 of III, the words "Council Regulation (EC) No. 1493/1999 of 17 May 1999" are replaced by the words "Council Regulation (EC) No. 479/2008 of 29 April 2008";
      4° II is repealed;
      D. ― Article 302 D bis is supplemented by an IV as follows:
      "IV. ― Are exempt from the rights referred to in Articles 575 and 575 E bis manufactured tobacco:
      “(a) Denaturated, used for industrial or horticultural uses;
      “(b) Destroyed under the supervision of customs and indirect duties;
      "(c) Exclusively intended for scientific testing or testing in relation to product quality.
      "The operators who wish to benefit from the exemptions provided for in this IV must make the request to the Regional Director of Customs and Territorially Competent Indirect Rights. » ;
      E. ― In the third of Article 302 G, the words: "defined in Article 1, paragraph 2, of Council Regulation (EC) No. 1493/99 of 17 May 1999 concerning the joint organization of the wine market" are replaced by the words: "as mentioned in Part XII of Schedule I to the amended Regulation (EC) No. 1234/2007 of the Council of 22 October 2007 concerning the joint organization of markets in the agricultural sector and specific provisions
      F. ― After article 302 H bis, articles 302 H ter and 302 H quater are inserted as follows:
      "Art. 302 H ter. - Persons who do not have the quality of an approved depositary may, in the exercise of their profession, receive goods shipped in suspension of excise rights from another Member State of the European Community, if they have been previously approved by the Regional Director of Customs and Territorially competent Indirect Rights as a registered consignee.
      "I. ― The registered recipient is granted to the person who provides a solidarity bond guaranteeing payment of rights. A bail exemption may be granted to registered recipients within the limits and conditions established by decree.
      "The tax is payable upon receipt of the products. It is due by the registered recipient. The latter shall forward to the Customs and Indirect Rights Administration, no later than the tenth day of each month, a statement indicating the amount of the tax due under the previous month's receipts. The tax is paid when the return is filed.
      "The registered consignee maintains an accounting of product deliveries and presents it to any requisition of the control services.
      "In the event of a breach by the registered consignee of its obligations, failure of the bond or denunciation by that bond of its undertaking, the Regional Director of Customs and Indirect Rights may withdraw the approval.
      “II. ― The registered consignee receiving goods subject to access only on an occasional basis must, prior to the shipment, be authorized by the customs and indirect duties administration and must record to it the payment of the duties due under this transaction. This authorization is limited, for an operation, to the quantity of goods for which the excise rights have been recorded, to a single shipper and is valid for the time necessary for the delivery and receipt of the goods by the consignee.
      "The excise fees are paid on the basis of a statement, upon receipt of the products by the operator.
      "It is attached to the accompanying document a certificate from the customs administration and indirect fees for products received in France stating that the tax has been paid or that a guarantee of its payment has been accepted.
      "When a registered depositary or registered consignor sends products to a registered consignee, established in another Member State of the European Community, he must attach to the accompanying document a certificate issued by the competent authority of the State of destination justifying that the tax has been paid or that a guarantee of his payment has been accepted.
      "Art. 302 H quater. - Persons who do not have the quality of a registered contractor may, in the exercise of their profession, ship products suspended from excise duty as a result of their free practice in accordance with the provisions of Article 79 of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Customs Code Community and section 302 L, if previously approved by the Regional Director of Customs and Indirect Rights as a registered shipper.
      "The Regional Director of Customs and Indirect Rights grants the status of registered shipper to the person who provides a solidarity bond guaranteeing payment of rights.
      "The registered shipper holds an account of shipments of goods subject to access and presents it to any requisition of the control services.
      "In the event of a breach by the registered shipper of its obligations, failure of the bond or denunciation by that bond of its undertaking, the Regional Director of Customs and Indirect Rights may withdraw the approval. » ;
      G. ― In Article 302 J, the words: "registered operator or unregistered operator" are replaced by the words: "registered sender or registered recipient";
      H. ― Section 302 K is amended as follows:
      1° The current provisions are grouped under an I;
      2° The words: "to a registered contractor, a registered operator or an unregistered operator" are replaced by the words: "to a registered contractor or a registered recipient";
      3° It is added a II as follows:
      “II. ― Losses, found under the conditions provided for in the domestic regime, of consumer products in a Member State of the European Community delivered to a person referred to in I or II of Article 302 U bis is not subject to excise rights, if it is justified with the administration of customs and indirect rights that they result from a fortuitous case or a case of force majeure, or are inherent in the nature of the products.
      “The designation established pursuant to articles 302 U bis and 302 V bis then rose. » ;
      I. - Section 302 L is amended as follows:
      1° In I, after the words: "accredited contractors", the words are inserted: "from a registered shipper to an authorized depositary";
      2° II is thus amended:
      (a) In the first paragraph, after the words: "accredited depositary", the words "or registered sender" are inserted;
      (b) The first is thus written:
      « 1° To a registered recipient; »
      J. ― Section 302 M is amended as follows:
      1° I is thus modified:
      (a) In the first paragraph, after the words: “Regulation (EEC) No. 2719/92 of the Commission of 11 September 1992”, the words “amended by Commission Regulation (EEC) No. 2225/93 of 27 July 1993” are inserted;
      (b) The third and fourth paragraphs are deleted;
      (c) The fifth preambular paragraph reads as follows:
      "The wines from other member states of the European Community that have used the faculty of dispensing for the benefit of their small producers provided for in Article 40 of Council Directive 2008/118 of 16 December 2008 relating to the general regime of excise and repealing Directive 92/12/EEC, and shipped to persons mentioned in Articles 302 G and 302 H ter circulate under cover of the only accompanying document provided for in paragraph 2 of the EEC » ;
      2° In the first sentence of the first paragraph of the second paragraph, the words: "Alcohol and alcoholic beverages" are replaced by the words: "Products subject to access" and the words: "is an independent operator carrying out an economic activity or an organization carrying on a general interest activity" are replaced by the words: "is a person mentioned in the I of Article 302 U bis";
      3° The III is supplemented by a sub-item:
      "Section 302 M ter is applicable to registered contractors or registered shippers who wish to use this service in France. » ;
      K. ― Section 302 M bis is amended as follows:
      1° In I, after the words: "The Authorized Depositary", are added the words: "or the registered sender" and the words: "a registered operator" are replaced by the words: "a registered recipient";
      2° In II, after the words: "The authorized consignor" are added the words: "or the registered consignor";
      L. ― After article 302 M bis, an article 302 M ter is inserted as follows:
      "Art. 302 M ter. - In intra-community exchanges, movements of goods subject to access shall be made in suspension of rights if they are made under the cover of an electronic administrative document prepared by the consignor under the conditions set out in Regulation (EC) No 684/2009 of the Commission of 24 July 2009 implementing the Directive 2008/118/EC of the Council with respect to the computerized procedures applicable to the suspension movements of the goods subject to access, » ;
      M. ― In the first paragraph of Article 302 O, the words: "registered or unregistered operator" are replaced by the words: "recorded recipient";
      N. ― Section 302 P is amended as follows:
      1° I is thus modified:
      (a) In the first paragraph, after the word "accredited", the words "or registered sender" are inserted twice;
      (b) After the first preambular paragraph, a sub-item reads as follows:
      "When products are shipped on suspension of excise rights through the computer tracking service of the movements of goods subject to access, the registered contractor or registered shipper and their solidarity bond are discharged from their liability by obtaining the acknowledgement of receipt or export report established under the conditions and in the manner prescribed by regulation. » ;
      2° After the first sentence of the second paragraph of the second paragraph of the second paragraph of the second paragraph, it is inserted a sentence as follows: "If the registered contractor or registered shipper did not have or could not have known the fact that the products did not arrive at destination, it has a period of one additional month from the communication of the information that was notified to it by the customs and indirect rights administration to provide this evidence. » ;
      O. ― Section 302 Q is amended as follows:
      1° The current provisions are grouped under an I;
      2° At the end of the last paragraph, the words: "it is carried out under the control of the pre-shipment administration" are replaced by the words: "they are deemed destroyed";
      3° It is added a II as follows:
      “II. ― The tax for consumer products in France is refunded to the professional operator when losses have been found under the conditions set out in the domestic regime and if justified from the administration of the customs and indirect rights that they result from a fortuitous case or a case of force majeure, or are inherent in the nature of the products. The applicant must justify by any means that excise duties have been paid on the products.
      "The excise duty shall be refunded, within one year from the presentation to the administration of the refund request, at the rate in effect on the date of the acquisition of the products by the professional operator or, if the product is not individualized in its stock, at the rate in effect at the time of the acquisition of the goods of the same nature that are the oldest in its stock. » ;
      P. ― In section 302 R, after the words: "an authorized depositary" are inserted the words: "or a registered shipper" and the words: "other than an independent operator carrying out an economic activity or that an organization carrying on a general interest activity and" are replaced by the words: "other than an authorized contractor or registered recipient and who does not exercise an independent economic activity"
      Q. ― After article 302 U, it is inserted an article 302 U bis as follows:
      "Art. 302 U bis. - I. ― When products already put to consumption in another Member State of the European Community are delivered in France to an operator, other than an authorized depositary or registered consignee mentioned in I of Article 302 H ter or an individual, who intends to market them, the person who makes the delivery, the person who holds the products or the person to whom the goods are destined, establishes, prior to the shipment, an indirect right to the Customs service of the goods
      "This person shall pay the excise rights on the basis of a statement upon receipt of the goods.
      "It is attached to the accompanying document a certificate from the Customs and Indirect Rights Service for products received in France stating that the tax has been paid or that a guarantee of its payment has been accepted.
      "When products are shipped from France to an operator, other than an individual, who intends to market them and is established in another Member State of the European Community, the person who makes the delivery attached to the accompanying document a certificate issued by the competent authority of the State of destination justifying that the excise rights have been paid or that a guarantee of their payment has been accepted.
      “II. ― Where products subject to access already put to consumption in a Member State of the European Community are purchased by a person other than a registered depositary or registered consignee established in France, who does not exercise independent economic activity, and who are shipped or transported directly or indirectly to France by the seller or on behalf of the latter, the tax is due by the tax representative of the seller mentioned in article 302
      "III. ― In the absence of a prior declaration or establishment of a guarantee in accordance with the provisions of I and II of this article and article 302 V bis, excise rights are payable upon receipt of the goods, unless the evidence is provided by the regularity of the transaction or if it is established that the offence that resulted in the finding of missing was committed outside France.
      "In these cases, the tax is due:
      “(a) By the persons referred to in I of this article;
      “(b) In the case referred to in II, by the tax representative referred to in Article 302 V bis or, if not, by the recipient of the goods subject to access.
      "The action of the customs and indirect rights administration must be brought, under penalty of loss, within three years from the date of receipt of the goods.
      "If, within three years of the date of receipt of the goods, the Member State of the European Community where the offence was committed shall collect the excise rights, the rights collected in France shall be refunded. » ;
      A. ― After Article 302 V, an article 302 V bis is inserted as follows:
      "Art. 302 V bis. - The operator established in another Member State of the European Community who ships products in France, under the conditions set out in Article 302 II U bis, for a person other than a registered contractor or a registered recipient who does not exercise independent economic activity, is required to designate a tax representative established in France other than the seller.
      "On the occasion of each shipment of products subject to access, the tax representative must:
      « 1° Prerequisitely to the shipment, identify, record to the customs and indirect duties the payment of the duties due under this transaction and declare to this administration the place of delivery of the goods as well as the name and address of the consignee;
      « 2° Acquire excise rights on the basis of a statement, upon receipt of products;
      « 3° Keep an account of the deliveries and present it to any requisition of the control services. » ;
      S. ― In Article 465 bis, the words: "defined in Article 1, paragraph 2, of Council Regulation (EC) No. 1493/99 of 17 May 1999 relating to the joint organization of the wine market" are replaced by the words: " referred to in Part XII of Annex I to Council Regulation (EC) No. 1234/2007 of 22 October 2007 concerning the joint organization of markets in the agricultural sector and specific provisions in that regard
      T. ― Article 564 undecies is read as follows:
      "Art. 564 undecies. - The provisions of Article 302 H ter, Article 302 K II and Articles 302 U bis and 302 V bis are not exclusive of the specific provisions relating to the retail sale of tobacco products. » ;
      U. ― After article 568 bis, an article 568 ter is inserted as follows:
      "Art. 568 ter. - Remote marketing of manufactured tobacco products is prohibited in metropolitan France and overseas departments. » ;
      V. - At the first sentence of Article 575 E bis, the reference: "and to II" is deleted;
      W. ― At the end of the second sentence of Article 1613 bis, the words: "or by the persons referred to in Article 302 D (b) are replaced by the words: ", the tax representatives of the operators established in another Member State of the European Community referred to in Article 302 V bis or by the persons referred to in Article 302 D, 4° 2 of the I;
      X. - In the first paragraph of Article 1798 ter, the words: "by Regulation (EC) No 884/2001 of the Commission of 24 April 2001 concerning the terms of application for documents accompanying the transport of wine products and the registers to be held in the wine sector" are replaced by the words: "by Regulation (EC) No 436/2009 of the Commission of 26 May 2009 concerning the modalities of
      Y. ― Sections 302 A, 302 H, 302 H bis, 302 I, 302 N, 302 T, 302 U and 302 V are repealed.
      II. - In section L. 36 A of the Tax Procedures Book, the references: "to sections 302 H and 302 I" are replaced by the reference: "to section 302 H ter" and the reference: "and to a of II" is deleted.
      III. - The Customs Code is amended as follows:
      A. ― Chapter III bis, title V, becomes chapter III ter and is re-established a chapter III bis entitled "General Energy Acise Regime" as follows:
      "Art. 158 bis. - This chapter applies to exchanges between Member States of the European Community and metropolitan France, unless otherwise expressly provided.
      "Art. 158 ter. - In this chapter, energy products subject to domestic consumption taxes provided for in articles 265 and 266 quater.
      "The provisions of this chapter relating to the control and circulation of the products referred to in section 265 apply to the following products, including when they are intended for use that places them outside the scope of the harmonized excise as provided for in Council Directive 2003/96/EC of 27 October 2003 restructuring the community framework for the taxation of energy products and electricity:
      “(a) Products of Customs nomenclature NC codes 1507 to 1518, when intended for use as fuel or fuel;
      “(b) Products of codes NC 2707-10, 2707-20, 2707-30 and 2707-50 of the Customs nomenclature;
      "(c) Products of NC codes 2710-11 to 2710-19-69 of the customs nomenclature, with the exception of NC codes 2710-11-21, 2710-11-25 and 2710-19-29 not shipped in bulk;
      "(d) Products of the Customs nomenclature NC 2711, with the exception of the products reproduced in subheadings 2711-11, 2711-21 and 2711-29;
      “e) Products of code NC 2901-10 of the customs nomenclature;
      “(f) Products of codes NC 2902-20, 2902-30, 2902-41, 2902-42, 2902-43 and 2902-44 of the Customs nomenclature;
      “(g) Products of code NC 2905-11-00 of the customs nomenclature that are not of synthetic origin, when intended to be used as fuel or fuel;
      “(h) Products of Customs nomenclature NC 3824-90-98, when intended for use as fuel or fuel.
      "Art. 158 quater. - I. For the purposes of this chapter, France agrees with the territory of Metropolitan France.
      “II. ― For the purposes of this same chapter, the Community territory means:
      « 1° From the territory of the European Community as defined by Article 299 of the Treaty establishing the European Community of 7 February 1992 as amended, excluding the French overseas departments, the island of Helgoland, the territory of Büsingen, Livigno, Campione d'Italia, the Italian waters of Lake Lugano, Ceuta, Melilla, Canary Islands and the Canary Islands
      « 2° From Jungholz, Mittelberg, Isle of Man, San Marino and the sovereignty areas of the United Kingdom of Akrotiri and Dhekelia.
      "Art. 158 quinquies. - I. The tax is payable:
      “(a) During consumption in France. The product is consumed either when it ceases to benefit from the suspensive regime, or when it is imported. The importation refers to the entry into France from countries or territories not included in the community territory, or the exit of a suspensive customs regime; the tax is due by the person who puts on consumption;
      “(b) When finding missing persons;
      "(c) When the products are held in France for commercial purposes while they did not support tax in France; the tax is due by the product holder.
      “II. ― When several debtors are indebted with the same debt related to a right of excise, they are required to pay this debt in solidarity.
      "Art. 158 sexies. - Exporting of products under a suspensive excise regime ends the benefit of this regime. It is carried out in the exemption of excise rights.
      "The export refers to the exit of France to countries or territories not included in the community territory, or to the placement under a suspensive customs regime for the same countries or territories.
      "Art. 158 septies. - I. Products subject to access are exempt from payment of excise when intended to be used:
      “(a) In diplomatic or consular relations;
      “(b) By international bodies recognized as such by the public authorities of the host State and the members of these bodies, within and under the conditions established by the international conventions establishing these bodies or by the headquarters agreements;
      "(c) By the armed forces of any State party to the North Atlantic Treaty other than the Member State in which the excise is due, for the use of these forces or civilian personnel accompanying them or for the supply of their mess or canteens;
      "(d) By the armed forces of the United Kingdom stationed in Cyprus in accordance with the Treaty establishing the Republic of Cyprus, dated 16 August 1960, for the use of these forces or civilian personnel accompanying them or for the supply of their mess or canteens;
      “e) To be consumed as part of an agreement with third countries or international organizations, provided that such an agreement is allowed or authorized in respect of the exemption of the value added tax.
      “II. ― Products subject to access delivered to a recipient referred to in I shall circulate in suspension of rights, under cover of an accompanying document and a certificate of exemption, the model of which is reproduced in Commission Regulation EC No. 31/96 of 10 January 1996 on the certificate of exemption of excise rights.
      "Art. 158 octies. - I. Authorized contractors in France are entitled to receive, in a tax warehouse, goods from another Member State of the European Community or to ship in suspension of product rights to another Member State of the European Community. They are also empowered to produce, transform and hold products in suspension of rights.
      “II. ― Authorized contractor is required:
      “(a) To provide a solidarity bond in order to cover the risks inherent in the production, processing and detention of products subject to access and guaranteeing payment of rights;
      “(b) To maintain, for each tax warehouse, an accounting of stocks and movements of goods subject to access;
      "(c) Introduce in its tax warehouse and register in its accounting, upon receipt, all products subject to access under a rights suspension regime;
      "(d) To lend itself to any control and verification of its stocks.
      "III. ― The Director General of Customs and Indirect Rights provides the quality of registered depositary to the person who justifies being able to fulfill the obligations set out in II. In the event of a breach by the contractor of his or her obligations, failure of the bond or denunciation by that bond, the Director General of Customs and Indirect Rights may withdraw the approval.
      "Art. 158 nuns. - I. Individuals who do not have the quality of registered depositary may, in the exercise of their profession, receive goods shipped on suspension of excise duties from another Member State of the European Community, if they have previously been approved by the administration of customs and indirect rights as registered consignees. They cannot hold or ship products subject to a right-of-way suspension.
      “II. ― The Director General of Customs and Indirect Rights grants the status of recipient registered to the person who justifies being able to fulfill the obligations set out in IV and who, prior to the shipment of the goods subject to access, provides a solidarity bond guaranteeing the payment of the rights.
      "The tax is payable upon receipt of the products. It is due by the registered recipient.
      "In the event of a breach by the registered consignee of its obligations, failure of the bond or denunciation by that bond of its undertaking, the Director General of Customs and Indirect Rights may withdraw the approval.
      "III. ― The registered consignee receiving goods subject to access only on an occasional basis must, prior to the shipment, be authorized by the customs and indirect duties administration and must record to it the payment of the duties due under this transaction. This authorization is limited, for an operation, to the quantity of goods for which the excise rights have been recorded, to a single shipper and is valid for the time necessary for the delivery and receipt of the goods by the consignee.
      "On receipt of the goods by the operator, excise duties are paid on the basis of a declaration under the conditions and conditions established by the customs and indirect rights administration.
      "It is attached to the accompanying document a certificate from the customs administration and indirect fees for products received in France stating that the tax has been paid or that a guarantee of its payment has been accepted.
      "When a registered depositary or registered consignor sends products to a registered consignee established in another Member State of the European Community, he shall attach to the accompanying document a certificate issued by the competent authority of the State of destination justifying that the tax has been paid or that a guarantee of its payment has been accepted.
      "IV. a registered recipient is required:
      “(a) From the end of the movement, to register in its accounting the products subject to access received in suspension of rights. Accounting must be submitted to any requisition of the control services;
      “(b) To lend itself to any control allowing the administration of customs and indirect rights to ensure the effective receipt of the products.
      "Art. 158 decies. - I. ― Persons who do not have the quality of an approved depositary but who have been previously approved by the Director General of Customs and Indirect Rights as a registered shipper, are exclusively authorized to ship, in the exercise of their profession, products subject to access under a rights suspension regime following their free practice pursuant to Article 79 of Council Regulation (EEC) No. 2913/92 of October 1992 Customs Code Community.
      “II. ― The Director General of Customs and Indirect Rights grants the status of registered shipper to the person who provides a solidarity bond guaranteeing payment of rights. The registered shipper holds an account of shipments of goods subject to access and submits it to any requisition of the control services.
      "In the event of a breach by the registered shipper of its obligations, failure of the bond or denunciation by that bond of its undertaking, the Director General of Customs and Indirect Rights may withdraw the approval.
      "Art. 158 undecies. - Public legal persons who, for the purposes of their mission, are registered as a registered contractor, registered sender or registered consignee are exempted from the presentation of a bond or the designation of rights due.
      "Art. 158 duodecies. - I. Losses, found under the conditions and limits set out in the domestic regime, of goods circulating in suspension of rights to a registered depositary or registered consignee are not subject to tax if it is justified with the administration of customs and indirect rights that they result from a fortuitous case or a case of force majeure or that they are inherent in the nature of the products.
      “II. ― Losses, found under the conditions and limits provided for in the domestic regime, of consumer products in a Member State of the European Community, to a person referred to in I or II of Article 158 unviciees are not subject to tax if it is justified with the administration of customs and indirect rights that they result from a fortuitous case or an inherent case of force majeure or that they are
      "The consignation under articles 158 unvicies and 158 duovicies is then lifted.
      "Art. 158 terdecies. - I. The movement of products suspended from or to another Member State of the European Community is either:
      « 1° Authorized warehouses;
      « 2° From a registered consignor following their free practice to an authorized interpositary;
      « 3° When the products are exported within the meaning of Article 158 sexies.
      “II. ― The shipment of products to another Member State of the European Community by an authorized depositary or by a registered shipper following their free practice is carried out in suspension of rights when it is carried out:
      « 1° To a registered recipient;
      « 2° Or for export by an exit customs office, as defined in section 793 of Regulation (EEC) No. 2454/93 of the Commission of 2 July 1993 establishing certain provisions for the application of Regulation (EEC) No. 2913/92 of the Commission establishing the Customs Code community, which is not located in France.
      "Art. 158 quaterdecies. - I. For the purposes of Article 158 terdecies, products suspended from rights from or to another Member State of the European Community circulate, where they are not placed under a suspensive customs procedure or under a Customs suspensive regime, under the guise of a accompanying document prepared by the shipper and allowing to verify their situation with respect to the tax.
      "The model and conditions of use of this accompanying document are set out in Commission Regulation (EEC) No. 2719/92 of 11 September 1992 on the accompanying administrative document on the movement of goods subject to access, as amended by Commission Regulation (EEC) No. 2225/93 of 27 July 1993.
      "This accompanying document is also required for products that circulate in suspension of rights between two suspensive warehouses of excise rights located in France via the territory of another Member State.
      “II. ― Products subject to access to consumption in accordance with Article 158, paragraph I, which are exempted or exempted from the rights and products that have already been put to consumption from or to another member State of the European Community whose consignee is a person referred to in Article 158 unvicie, circulate under cover of a simplified accompanying document established by the The same is true for products that have been put to consumption in France and that are shipped to France via the territory of another Member State.
      "III. ― The accompanying documents provided for in I and II may be prepared by means of the computerized tracking service for the movement of goods subject to access, by authorization of the Director General of Customs and Indirect Rights.
      "The provisions referred to in Article 158 septdecies shall apply to registered contractors or registered shippers who wish to use this service in France.
      "Art. 158 quindecies. - I. A registered contractor or registered shipper who sends goods on suspension of rights may modify the accompanying document referred to in I of section 158 quaterdecies to indicate to the reverse either a new recipient that must be a registered depositary or a registered consignee, or a new place of delivery.
      “II. ― A registered shipper or registered shipper must immediately notify the customs administration and indirect rights of these changes.
      "Art. 158 sexdecies. - Within the first fifteen days of the month following the receipt, the registered contractor or registered consignee who receives goods suspended from excise duty shall address to the consignor the copy provided for this purpose, duly annotated and referred as necessary by the administration of customs and indirect rights, of the accompanying document referred to in I of Article 158 quaterdecies.
      "He sends another copy of this document to the administration.
      "Art. 158 septdecies. - In intra-community exchanges, movements of goods subject to access shall be made in suspension of rights if they are carried out under the cover of an electronic administrative document prepared by the consignor under the conditions set out in Regulation (EC) No 684/2009 of the Commission of 24 July 2009 implementing the Directive 2008/118/EC of the Council with respect to the computerized procedures applicable to suspension movements of goods subject to access.
      "Art. 158 octodecies. - I. The registered interpositary or registered consignor who sends on suspension of rights and their solidarity bond shall be discharged from their responsibility by the termination of the suspensive regime; for this purpose, the registered interpository or registered consignor shall produce a copy of the accompanying document, either completed by the consignee or comprising the certification, by a customs office, of a Customs suspensive placement or the exit of the community territory.
      "When products are shipped on suspension of excise rights through the computer tracking service of the movements of goods subject to access, the registered contractor or registered shipper and their solidarity bond are discharged from their liability by obtaining the acknowledgement of receipt or export report established under the conditions and in the manner prescribed by regulation.
      “II. ― In the absence of posting within two and a half months from the date of shipment, the shipper shall inform the administration of the shipment.
      "The tax is payable after a period of four months from the date of shipment, unless the evidence is provided within that same period of the regularity of the transaction or if it is determined that the offence that resulted in the finding of missing persons was committed outside France.
      "If the registered contractor or registered shipper did not have or could not have known that the products did not arrive at destination, it has an additional one-month period from the communication of the information that was notified to it by the Customs and Indirect Rights Administration to provide this evidence. When the tax is payable, the administration of customs and indirect duties shall collect the rights against the bidder and its deposit. The procedure for the recovery of the administration must be implemented, under penalty of loss, within three years of the date of shipment on the accompanying document.
      "III. ― Customs and Indirect Rights Administration shall have a period of three years from the date of shipment on the accompanying document to collect the rights resulting from an offence committed in France.
      "If, within three years of the date of shipment on the accompanying document, the Member State of the European Community where the offence was committed shall collect the rights, the rights collected in France shall be refunded.
      "IV. - The rules set out in the domestic regime concerning the liability of the shipper shall apply without prejudice to the provisions of this article.
      "Art. 158 novodecies. - I. The tax for consumer products in France is refunded to the professional operator who, as part of its activity, has sent them to another Member State of the European Community, if the following conditions are met:
      « 1° The refund request was submitted prior to the shipment of products outside France;
      « 2° The applicant justifies by any means that he has acquired all rights paid in France;
      « 3° The applicant submits a copy of the accompanying document annotated by the recipient and a statement of the tax administration of the country of destination that certifies that the tax was paid in that State or, where applicable, that no tax was due under the subject delivery.
      "The tax shall be refunded, within one year from the presentation to the administration of the documents referred to in this 3°, at the rate in effect on the date of the acquisition of the products by the professional operator or, if not the individualization of these products in its stock, at the rate in effect at the time of the acquisition of the goods of the same nature that are the oldest in its stock.
      “II. ― The tax supported by consumer products in France is reimbursed to the professional operator when losses have been found, under the conditions provided for in the domestic regime and if it is justified from the administration of the customs and indirect rights that they result from a fortuitous case or a case of force majeure or that they are inherent to the nature of the products. The applicant must justify by any means that excise duties have been paid on the products.
      "The excise duty shall be refunded, within one year from the presentation to the administration of the refund request, at the rate in effect on the date of the acquisition of the products by the professional operator or, if the product is not individualized in its stock, at the rate in effect when the purchase of the products of the same nature oldest in its stock.
      "Art. 158 Vigs. - The tax is not recovered in respect of goods shipped or transported to another Member State of the European Community by a registered depositary or registered shipper established in France or on behalf of a person other than a registered depositary or registered consignee and who has no independent economic activity for which the tax due in the Member State of destination has been paid.
      "Art. 158 unvicies. - I. When products already put to consumption in another Member State of the European Community are delivered in France to an operator, other than an individual, who intends to market them, the person who makes the delivery, the person who holds the products or that to which the products are destined shall, prior to the shipment, make a declaration to the customs and indirect rights administration and shall record to it the payment of the duties due under this transaction.
      "This person shall, upon receipt of the goods, pay the duties and taxes due in respect of a declaration whose terms and conditions are fixed by the administration of customs and indirect duties.
      "It is attached to the accompanying document a certificate from the customs administration and indirect fees for products received in France stating that the tax has been paid or that a guarantee of its payment has been accepted;
      “2. When goods are shipped from France to an operator, other than an individual, who intends to market them and established in another Member State of the European Community, the person who makes the delivery attached to the accompanying document a certificate issued by the competent authority of the Member State of destination justifying that the tax has been paid or that a guarantee of their payment has been accepted.
      “II. ― Where products subject to access already put to consumption in a Member State of the European Community are purchased by a person other than a registered depositary or registered consignee established in France, who does not exercise independent economic activity, and who are shipped or transported directly or indirectly to France by the seller or on behalf of the latter, the tax is due by the tax representative of the seller referred to in article 158ovic.
      "III. ― In the absence of a prior declaration or establishment of a guarantee in accordance with I and II of this article and section 158 duovicies, excise rights are payable upon receipt of the goods, unless the evidence is provided of the regularity of the transaction or if it is established that the offence that resulted in the finding of missing was committed outside France.
      "In this case, the tax is due:
      “(a) By the persons referred to in I of this article;
      “(b) In the case referred to in II by the tax representative referred to in section 158 duovicies or, if not, by the recipient of the goods subject to access.
      "The action of the customs and indirect rights administration must be brought, under penalty of loss, within three years from the date of receipt of the goods.
      "If, within three years of the date of receipt of the goods, the Member State of the European Community where the offence was committed shall collect the excise rights, the rights collected in France shall be refunded.
      "Art. 158 duovicies. - The operator established in another Member State of the European Community who ships products in France, under the conditions set out in II of Article 158 unvicies, to a person other than a registered depositary or a registered consignee who does not exercise an independent economic activity, is required to designate a tax representative established in France other than the seller.
      "On the occasion of each shipment of goods subject to access, the tax representative must comply with the following requirements:
      “(a) Prerequisitely to the shipment of goods subject to access, identify and record, with the competent customs and indirect duties, the payment of excise duties due under this transaction;
      “(b) Declare to this office the place of delivery of the goods and the name and address of the consignee;
      "(c) Acquire excise rights to this office after the arrival of the products subject to access;
      "(d) Keeping a product delivery accounting. »
      B. ― Section 131 bis is repealed.
      C. ― At the end of the second paragraph of Article 100 ter, the references: "to Article 267 bis of this Code and to II of Article 57 of Law No. 92-677 of 17 July 1992 are replaced by the references: "to articles 158 unvicies, 158 duovicies and 267 bis".
      D. ― At the end of the second paragraph of Article 267, the references: "to the end of the second paragraph of Article 267, II of Article 57 of Law No. 92-677 of 17 July 1992 implementing by the French Republic of the directive of the Council of European Communities (EEC) No. 91-680 supplementing the common system of the value added tax and amending, with a view to the removal of border controls, Directive (EEC) No. 77-388 and Directive (EEC) No. 92-12 relating to the general regime, detention, traffic and control of products subject to access and to section 267 bis
      E. ― In the first paragraph of section 267 bis, the reference: "Article 57 of Law No. 92-677 of 17 July 1992 is replaced by the reference: "Article 158 quinquies".
      IV. ― Article L. 245-8 of the Social Security Code is amended as follows:
      1° In the first paragraph, after the words: "for reasons" are added the words: "import or";
      2° The second paragraph is amended to read:
      (a) After the word "paid", the words "by the importer or" are inserted;
      (b) In the second paragraph, the words: "registered operators and unregistered operators and tax representatives of registered contractors and operators established in another Member State of the European Community, respectively mentioned to the articles 302 G, 302 H, 302 I and 302 V of the General Tax Code are replaced by the words: "registered recipients, tax representatives of the operators established in another Member State of the European Community, respectively mentioned in articles 302 G, 302 H ter and 302 V bis of the General Tax Code and persons who make the statement referred to in I of Article 302 U bis of the same code and".
      V. ― A and B, 1°, 2° and 4° of C, F, G, H, I, b and c of 1° and 2° and 3° of J, K, L, M, N, O, P, Q, R, T, V, W and Y of I and II, III and b of 2° of IV are applicable as of 1 April 2010.
      VI. ― Sections 54 to 75 of Act No. 92-677 of 17 July 1992 implementing by the French Republic of the Directive of the Council of European Communities (EEC) No. 91-680 supplementing the common system of the value-added tax and amending, with a view to the deletion of border controls, Directive (EEC) No. 77-388 and Directive (EEC) No. 92-12 on the general regime, to the detention, to the



      E. ∙ Other measures

      Rule 37 Learn more about this article...


      I. ― The second paragraph of Article L. 173 of the Tax Procedures Book is as follows:
      "However, where the reference tax income or the number of dependants or the family quotient to which the taxpayer has benefited from an exemption, deduction or abatement pursuant to sections 1391, 1391 B, 1391 B bis, 1414, A, 1414 B and 1 and 3 of Article 1411 of the General Tax Code, is subsequently corrected, the taxation corresponding to the amount of the exemption, deduction or wrongly awarded deduction is established and shall be assessed within the time limit set in respect of income tax in the first paragraph of section L. 169 of this book. »
      II. ― I applies to housing tax and land tax taxation on built properties established for the years 2009 and subsequent.

      Rule 38 Learn more about this article...


      I. last sentence of Article 210 E V of the General Tax Codethe year: "2009" is replaced by the year: "2011".
      II. ― At 7° and 8° of II of Article 150 U of the same code, the year: "2009" is replaced by the year: "2011".

      Rule 39 Learn more about this article...


      I. ― Article 199 tervicies of the General Tax Code is amended as follows:
      1° In the first sentence of II, after the words: "in the sectors", the word "in the districts" is inserted and the words "in the second and third paragraphs of I" are replaced by the words "in the second, third and fourth paragraphs of I respectively";
      2° After the IV, an IV bis is inserted as follows:
      "IV bis. 1. The tax reduction is applicable, under the same conditions, under the terms of the subscription by taxpayers of shares of civil real estate companies 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 their name to income tax in the property income category.
      "The tax reduction, which is not applicable to securities whose property rights are dismembered, is conditional on the condition that at least 65% of the amount of the subscription is used exclusively to fund expenses referred to in I and that at least 30% are used exclusively to finance the acquisition of buildings mentioned in the same I. The proceeds of the subscription must be fully affected within eighteen months after the closing of the subscription.
      “2. The tax reduction is equal to 30% of the amount of the subscription allocated to the financing of the capital expenditures referred to in the fourth paragraph of the same I, which was retained within the annual limit of EUR 100,000. This rate is increased by ten points when the amount of the subscription is allocated to the financing of expenses relating to a building referred to in the second or third paragraph of the same I.
      “3. The company must make a commitment to rent the building under which the expenses are realized under the conditions set out in IV.The partner must undertake to retain the ownership of its securities until the term of the lease contracted by the company.
      “4. The tax reduction is granted in respect of the year of completion of the subscription referred to in 1 of this IV bis and charged on the tax due in that same year. » ;
      3° After the V, a V bis is inserted as follows:
      "V bis. ― The total amount of expenditures retained for the purposes of this section in respect of, on the one hand, the realization of expenditures and, on the other hand, the subscription of securities may not exceed $100,000 per taxpayer and for the same taxation year. »
      II. ― Article 199 septvicies of the same code is amended as follows:
      1° The eighth paragraph of the IV, as it results from theArticle 82 of Act No. 2009-1673 of 30 December 2009 for 2010, is supplemented by a sentence as follows:
      "He undertakes to keep his shares until the end of the lease agreement mentioned in I."
      2° At 1° of the VII, the references: "I or VIII" are replaced by the references: "I, IV or VIII".
      III. ― In the 3 of the II of Article 239 nunies of the same code, after the reference: "to Article 199 undecies A", the reference is inserted: ", to Article 199 tervicies".
      IV. – I and II and III apply as of the taxation of revenues for the year 2009. The 2° and 3° of the I apply to subscriptions of shares of civil real estate investment companies intended to finance expenditures on buildings for which a building permit application or a construction declaration was filed as of January 1, 2009.

      Rule 40 Learn more about this article...


      I. ― In the first paragraph of Article 208 C of the General Code of Taxes, the word "French" is replaced by the words: "respecting the requirements of Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 concerning the markets of financial instruments, amending Directives 85/611/EEC and 93/EEC of the Council and Directive 2000/12/EC of the European Parliament and the Council and repealing Directive 93/22/EEC of the Council".
      II. ― I applies to open years effective January 1, 2010.

      Rule 41 Learn more about this article...


      I. ― Section 208 C of the General Tax Code is amended as follows:
      1° The first paragraph of II bis is amended to read:
      (a) After the words: "his subsidiaries referred to in II" are inserted the words: "or in III bis";
      (b) The words: "between these subsidiaries" are replaced by the words: "between companies under the tax regime provided for in II";
      (c) The words are added: "when there are dependencies between these companies within the meaning of Article 39 12";
      2° The III bis is thus amended:
      (a) The words: "by a company" are replaced by the words: "individually or jointly by one or more companies" and the word "specified" is replaced by the word "specified";
      (b) The words are added: "or by one or more investment companies with a variable capital preponderance referred to in the 3rd nonies of section 208 and one or more listed real estate companies referred to in the I of this article".
      II. ― I applies to open years effective January 1, 2010.

      Rule 42 Learn more about this article...


      I. ― After the second paragraph of Article 210 E of the General Tax Code, a paragraph is inserted to read as follows:
      "In the event of a merger of companies, the five-year retention commitment subscribed by the absorbed company is not broken when the transaction is carried out between civil real estate companies whose shares have been the subject of an offer to the public or between real estate preponderance companies with variable capital. The application of these provisions is conditional on the condition that the absorbing society undertakes, in the act of fusion, to replace the society absorbed in the conservation undertaking mentioned in the first paragraph. »
      II. - I of Article 210-0 At the same code, after the reference: "210 C", is inserted the reference: "210 E".
      III. ― The I applies to merger transactions completed as of January 1, 2010.

      Rule 43 Learn more about this article...


      I. ― After Article 718 of the General Tax Code, an article 718 bis is inserted as follows:
      "Art. 718 bis.-When they object in an act passed abroad, the assignments of participations in legal persons with preponderance defined in 2° of I of Article 726 shall be subject to the right of registration under the conditions provided for in that article, unless, where applicable, a tax credit equal to the amount of the legal registration rights actually paid in the State of formal registration This tax credit is payable on the French tax for each of these transfers, within the limits of this tax. »
      II. ― At the first sentence of the third paragraph of the second paragraph of the second paragraph of Article 726 of the same code, after the words: "is to preponderance real estate the legal person", are inserted the words: ", whatever its nationality," and after the words: " participation in legal persons", are inserted the words: ", whatever their nationality,".

      Rule 44 Learn more about this article...


      I. ― Afterwards first and third paragraphs of Article 1585 II C of the General Tax Code and after the twenty-second and twenty-fifth paragraphs of article L. 142-2 of the urban planning code, it is inserted a paragraph thus written:
      "When housing constructions are acquired by the organizations and companies mentioned in the preceding paragraph, as part of a contract provided for by the contractArticle 1601-3 of the Civil Code and governed by L. 261-10 to L. 261-22 of the Construction and Housing Code, they may, upon request of the manufacturer, benefit from the exemption decided, if any, under the preceding paragraph. In this case, the portion of the tax that may be recovered in excess shall be refunded. The manufacturer's request may be made upon conclusion of a contract under Article L. 261-10 or L. 261-15 of the same code, without exceeding a period of thirty-six months from the application for a building permit. »
      II. ― After Article 1585 D I of the General Tax Code, an Ibi is inserted as follows:
      "I bis. ― Where premises are acquired by organizations and companies or by means of a loan referred to in 4° of Table I, as part of a contract provided by theArticle 1601-3 of the Civil Code and governed by articles L. 261-10 to L. 261-22 of the Construction and Housing Code, their constructions may, upon request of the manufacturer, benefit from the reduced rate provided for at the same 4°. In this case, the tax is liquidated again on the basis of this tariff and the fraction, if any, recovered in excess, is refunded. The manufacturer's request may be made upon conclusion of a contract under Article L. 261-10 or L. 261-15 of the same code, without exceeding a period of thirty-six months from the application for a building permit. »
      III. ― Before the last paragraph of Article L. 112-2 of the urban planning code, a paragraph is inserted as follows:
      "When housing constructions are acquired under a contract provided for by the contractArticle 1601-3 of the Civil Code and governed by articles L. 261-10 to L. 261-22 of the code of construction and housing, opening right for the benefit of I of Article 278 sexies of the General Tax Codethey may, upon request of the manufacturer, benefit from the exemption established, if any, under the preceding paragraph. In this case, the portion of the payment that may be recovered in excess shall be refunded. The manufacturer's request may be made upon conclusion of a contract under section L. 261-10 or L. 261-15 of the Construction and Housing Code, without exceeding a period of thirty-six months from the application for a building permit. »
      IV. - The same code is changed:
      1° In the last paragraph of Article L. 112-3, the word "fifth" is replaced by the word "last";
      2° The beginning of the twenty-third paragraph of Article L. 142-2 is as follows: "The General Council may... (the remainder without change). »

      Rule 45 Learn more about this article...


      I. ― After the second paragraph of 1 of Article 1639 A bis of the General Code of Taxation, a sub-item shall read as follows:
      "With the exception of the provisions of the first paragraph, public institutions of inter-communal cooperation to clean taxation benefiting from the transfer of jurisdiction provided for in the first paragraphArticle L. 2224-13 of the General Code of Territorial Communities by a prefectural order made after October 15 of a year may take, until January 15 of the year following that of the transfer, the deliberation relating to the institution of the removal tax of household garbage to the exclusion of the deliberations provided for in Articles 1521 and 1522 and to the 2 of the III of Article 1636 B sexies of this Code. In the absence of this, the deliberations on the municipal domestic garbage removal tax remain applicable the year following that of the transfer. »
      II. ― I applies on the basis of the 2010 taxation.

      Rule 46 Learn more about this article...


      TheArticle 6 of Act No. 2004-811 of 13 August 2004 Civil Security Modernization is supplemented by a IV to read as follows:
      "IV. ― Are exempt from the payment of the annual royalty under sections L. 41-1, L. 42-1 and L. 42-2 of the Post and Electronic Communications Code:
      "—the services referred to in Article 2;
      "– the associations referred to in section 35 and the civil security reserves referred to inArticle L. 1424-8 of the General Code of Territorial Communities the list is set jointly by the Minister of Interior and the Minister of Budget. »

      Rule 47 Learn more about this article...


      Before the last paragraph of Article L. 1615-2 of the General Code of Territorial Communities, it is inserted a paragraph to read as follows:
      "Territorial authorities and their groupings also benefit from the powers of the Compensation Fund for the Value-added Tax for the investment expenditures made on the State's River Public Area, as part of the experiment provided for in Article L. 3113-2 of the General Code of Public Ownership. Only allow the funds to be allocated the investment expenses of the territorial authorities or their groupings that have entered into a convention with the State. »

      Rule 48 Learn more about this article...


      After Article 1383 G of the General Tax Code, an article 1383 G bis:
      "Art. 1383 G bis.-Territorial authorities and public institutions of inter-communal cooperation with clean taxation may, by deliberation under the conditions laid down in I of Article 1639 A bis, exempt from land tax on built properties, up to 25% or 50%, constructions for housing that:
      " ―are built less than three kilometres from the ownership limit of an establishment with at least one facility on the list provided for in Article L. 515-8 of the Environmental Code;
      " ― were completed prior to the construction of the facility referred to in the previous paragraph;
      "and are not located within an exposure perimeter provided by a technology risk prevention plan referred to in Article L. 515-15 of the Environmental Code.
      "Deliberation refers to the share of each territorial community or public institution of inter-communal cooperation with clean taxation.
      "In order to benefit from this exemption, the owner must, before January 1st of the first year from which the exemption is applicable, issue a declaration to the duty of the location of the property with all the identification elements of the building(s) referred to in the first paragraph. When the declaration is filed out of time, the exemption applies on or after January 1 of the year in which the declaration is filed.
      "Where the conditions required for the exemption under section 1383 E and those provided for in the first paragraph of this section are met, the exemption under section 1383 E shall apply. »

      Rule 49 Learn more about this article...


      After Article 1383 G of the General Tax Code, an article 1383 G ter is inserted as follows:
      "Art. 1383 G ter.-Territorial authorities and public inter-communal co-operation institutions with clean taxation may, by deliberation under the conditions set out in I of Article 1639 A bis, exemption from land tax on built properties, up to 25% or 50%, constructions for completed housing prior to the establishment of a mine risk prevention plan referred to in theArticle 94 of the mining code and located in risk-exposed areas defined in 1° of II of Article L. 562-1 of the Environmental Code, and delineated by the plan.
      "Deliberation refers to the share of each territorial community or public institution of inter-communal cooperation with clean taxation and sets a single exemption rate for constructions located within the scope referred to in the first paragraph.
      "In order to benefit from this exemption, the owner must, before January 1st of the first year from which the exemption is applicable, issue a declaration to the duty of the location of the property with all the identification elements of the building(s) referred to in the first paragraph. When the declaration is filed out of time, the exemption applies on or after January 1 of the year in which the declaration is filed.
      "Where the conditions required for the exemption under section 1383 E and those provided for in the first paragraph of this section are met, the exemption under section 1383 E shall apply. »

      Rule 50 Learn more about this article...


      I. ― The 3rd and 4th of Article 1464 A of the general tax code is replaced by a 3°, a 3° bis and a 4° as follows:
      « 3° Within 100%, cinematographic entertainment establishments that have made fewer than 450,000 admissions in the year preceding the taxation year;
      « 3° bis Within the limit of 100%, cinematographic entertainment establishments that have made a number of entries less than 450,000 in the year prior to the taxation year and have a "art and test" classification for the reference year;
      « 4° Within the limit of 33%, other film theatres. »
      II. ― I applies on the basis of the 2011 taxation.
      III. ― Chapter V of title III of book III of the code of cinema and animated image is thus written:


      “Chapter V



      « Territorial economic contribution


      "Art.L. 335-1.-Exemption of corporate land contribution, applicable to operators of film show establishments, is governed by 3° to 4° of article 1464 A of the general tax code.
      "Art.L. 335-2.-The exemption from corporate value-added contribution, applicable to film show establishment operators, is governed by section 1586 nonies of the general tax code. »

      Rule 51 Learn more about this article...


      In the first paragraph of Article 220 octies of the General Tax Code, the date "December 31, 2009" is replaced by the date "December 31, 2012".

      Rule 52 Learn more about this article...


      In the last paragraph of section 1609 terdecies of the General Tax Code, the rate: "2.25%" is replaced by the rate: "3.25 %".

      Rule 53 Learn more about this article...


      [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2009-600 DC of 29 December 2009. ]

      Rule 54 Learn more about this article...


      I. ― Chapter III of Title III of Book I of Part II of the General Tax Code is supplemented by section XII as follows:


      “Section XII



      "Right to compensation fund
      of the profession of confesses near the appeal courses


      "Art. 1635 bis P.-It is established a fee of EUR 150 due by the parties to the appeal proceedings when the constitution of a lawyer is mandatory before the court of appeal. The fee is paid by the lawyer applying on behalf of his client either through mobile stamps or electronically. It is not due by the beneficiary party of legal aid.
      "The proceeds of this right are allocated to the compensation fund of the profession of confesses near the appeal courses to be created in the context of the reform of representation in the appeals courses.
      "The modalities of perception and justifications for the fulfilment of this right are set by decree in the Council of State. »
      II. ― I applies to appeals filed on or after January 1, 2011, provided that the Fund referred to in I was created and until December 31, 2018.
      III. ― Transfers of movable and immovable property, rights and obligations resulting from the application of representation reform to appeal courses are exempt from registration fees, land advertising tax and wages provided for in appealsArticle 879 of the General Tax Code.
      IV. ― Admitted persons who claim their retirement rights in the year following the promulgation of the Law on Representation Reform in Appeals Courts shall benefit from provisions of Article 151 septies A of the General Tax Code.

      Rule 55 Learn more about this article...


      The second paragraph of Article L. 213-14-2 of the Environmental Code is as follows:
      "However, the ceiling rate of the obstruction fee on watercourses referred to in Article L. 213-10-11 is set at EUR 450 per cubic metre. »

      Rule 56 Learn more about this article...


      By derogation from 4 of section 1649-0 A of the general tax code, the income of movable capital charged after application of the slaughter referred to in 2° of 3 of section 158 shall be held up to a fraction of their gross amount set at 70% for those collected in 2009, 80% for those collected in 2010 and 90% for those collected in 2011.

      Rule 57 Learn more about this article...


      I. ― Section 199 undecies D of the General Tax Code is amended as follows:
      (a) In the third paragraph of 4 of I, the words: "seven times the thirteenth" are replaced by the words: "thirteen times the seventh";
      (b) In III, the reference: "and 199 undecies B" is replaced by the references: ", 199 undecies B and 199 undecies C".
      II. – I is applicable as of the taxation of revenues for the year 2009.

      Rule 58 Learn more about this article...


      I. ― Section 200 quater of the general tax code is amended as follows:
      A. ― 1 is amended as follows:
      1° The b is thus modified:
      (a) At 2°, the words: "and heating control devices" are replaced by the words: "glass walls";
      (b) A 3° and 4° are added:
      « 3° The acquisition and installation of thermal insulation materials for opaque walls;
      « 4° Acquisition of heating control appliances; »
      2° The first paragraph of the c is supplemented by the words: "or sanitary hot water, as well as the cost of the installation of the underground heat exchanger of geothermal heat pumps";
      3° 1° of the f is repealed;
      B. ∙ The b to f of 5 are thus written:
      "(b) 15% of the amount of equipment, materials and equipment mentioned in 1° and 2° of 1°;
      "(c) 25% of the amount of equipment, materials and equipment mentioned in 3° and 4° of the 1st;
      "(d) For the amount of energy production equipment using a renewable energy source referred to in c of 1:



      2009
      A ACCOUNT
      2010

      General case

      50 per cent

      50 per cent

      Heat pumps (other than air/air) whose main purpose is heat production, except for geothermal heat pumps.

      40%

      25 per cent

      Geothermal heat pumps whose main purpose is heat production.

      40%

      40%

      Heat pumps (other than air/air) thermodynamic.

      Not applicable

      40%

      Pose of the underground heat exchanger of geothermal heat pumps.

      Not applicable

      40%

      Boilers and heating or hot water production equipment working in wood or other biomass:



      General case;

      40%

      25 per cent

      - in case of replacement of the same equipment.

      40%

      40%


      "(e) 25% of the amount of equipment referred to in d and e of 1;
      “(f) 50% of the amount of expenditure referred to in 2°(f) of 1. » ;
      C. ― The second paragraph of 6 is amended as follows:
      1° The penultimate sentence is thus written:
      "In the case of the replacement of a wood boiler or other biomass or of an independent heating or hot water production equipment operating on wood or other biomass, the benefit of the 40% rate mentioned in the d of the 5 is granted on the presentation of an invoice that includes, in addition to the above mentioned information, the mention of the resumption by the company that carried out the work of the old equipment and the contact details of the company that proceeds to its disposal. » ;
      2° In the last sentence, the words: "old housing and its date of acquisition" are replaced by the words: "from the recovery of the old wood boiler or other biomasses or from the old heating equipment or the production of independent hot water working on wood or other biomasses";
      3° In the last sentence, after the words: "equal to", the rate is inserted: " 15%,"
      D. ― After 6 bis, a 6 ter is inserted as follows:
      "6 ter. A taxpayer may not, for the same expense, benefit from both the assistance provided for in section 199 sexdecies and the provisions of this section. »
      II. – I applies to expenditures paid as of January 1, 2010.

      Rule 59 Learn more about this article...


      In the first paragraph of 1 of Article 44 undecies and 2 of Article 223 nonies A of the General Code of Taxation, after the words "participating" are inserted the words ", as of November 16, 2009.

      Rule 60 Learn more about this article...


      Article 1518 A bis of the General Tax Code comes into force on a date fixed by decree and no later than 1 January 2011.

      Rule 61 Learn more about this article...


      In the first sentence of the second paragraph of the third paragraph of Article 266 quindecies of the Customs Code, the words "as mentioned in I" are replaced by the words "repeated to the identification indices 11, 11 bis, 11 ter, 20, 22 and 55 of Table B of Article 265".

      Rule 62 Learn more about this article...


      1°, first paragraph and first sentence third paragraph of the of Article 44 sexies of the General Tax Code, the year: "2009" is replaced by the year: "2010".

      Rule 63 Learn more about this article...


      After the second sentence of Article 220 X of the General Tax Code, two sentences are inserted as follows:
      "The excess tax credit is for the benefit of the company a debt on the state of an equal amount. This debt is inalienable and incessant, except as provided for in articles L. 313-23 to L. 313-35 of the monetary and financial code. »

      Rule 64 Learn more about this article...


      Aunt I of Article 220 undecies of the General Tax Codethe year: "2009" is replaced by the year: "2010".

      Rule 65 Learn more about this article...


      I. ― 1° of the h II of Article 244 quater B of the General Tax Code, the words: "The related salaries and social expenses" are replaced by the words: "The related personnel costs".
      II. ― I applies to tax credits calculated for expenses incurred as of January 1, 2010.

      Rule 66 Learn more about this article...


      At the end of 1 of II andV of Article 244 quater R of the General Tax Codethe year: "2009" is replaced by the year: "2011".

      Rule 67 Learn more about this article...


      I. ― Part II of section 89 of the Financial Law for 1998 (No. 97-1269 of 30 December 1997) is supplemented by a paragraph as follows:
      "The heads of companies that benefit from the plan under theArticle L. 133-6-8 of the Social Security Code are exempt from payment of these rights. »
      II. - The general tax code is amended as follows:
      1° The second paragraph of Article 1601 is supplemented by a sentence as follows:
      "The heads of individual companies carrying out a main craft activity benefiting from the plan provided for in theArticle L. 133-6-8 of the Social Security Code are exempt from this tax until the end of the second calendar year following that of the creation of their business. » ;
      2° Article 1601 A is supplemented by a paragraph as follows:
      "The heads of individual companies carrying out a main craft activity benefiting from the plan provided for in theArticle L. 133-6-8 of the Social Security Code are exempt from this right until the end of the second calendar year following the creation of their business. » ;
      3° Section 1601 B is supplemented by a paragraph as follows:
      "The heads of individual companies carrying out a main craft activity benefiting from the plan provided for in theArticle L. 133-6-8 of the Social Security Code are exempt from this contribution until the end of the second calendar year following the creation of their business. »
      III. - In the sixth paragraph of Article 2 of Act No. 82-1091 of 23 December 1982 relating to the vocational training of craftsmen, after the word: "business" are inserted the words: "who benefits from the regime provided for in the planArticle L. 133-6-8 of the Social Security Code or".
      IV. - At the First paragraph of Article 19 of Law No. 96-603 of 5 July 1996 relating to the development and promotion of trade and crafts, the words: "mainly or" are deleted.
      V. ― This section applies to businesses created as of April 1, 2010.

      Rule 68 Learn more about this article...


      I. ― 1 and 2 of section 210 A of the General Tax Code applies to the universal transmission of heritage carried out between two or more establishments of the network of the Chambers of Crafts and Crafts, provided that the entity that possesses the goods after the operation complies with the requirements mentioned in 3 of the same Article.
      For the purposes of these provisions, the absorbed corporation is defined as the entity that owned the property prior to the operation of the transaction, and the absorbing corporation is defined as the entity having the same property after the operation.
      II. ― I applies to grouping operations that began on January 1, 2010.

      Rule 69 Learn more about this article...


      Article 1085 of the General Tax Code is as follows:
      "Art. 1085.-Transfers of property between social security organizations mentioned in the Social Security Code are exempt from any perception of tax rights and do not give rise to the application of section 879 of this Code. The same applies to transfers of assets from their business committees as a result of the merger of organizations. »

      Rule 70 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: "2010" is replaced by the year: "2011";
      2° In XIII, the year: "2011" is replaced by the year: "2012".

      Rule 71 Learn more about this article...


      In the first sentence of article 199 quindecies, 4° of article 199 sexvicies and the first paragraph of articles 1391 B bis and 1414 B of the General Tax Code, the words: "as mentioned in 2° of Article L. 6111-2 of the Public Health Code are replaced by the words: "delivering long-term care, referred to in Tenth preambular paragraph of the Article L. 6143-5 of the Public Health Code, and comprising accommodation, to persons who do not have their autonomy of life whose condition requires constant medical supervision and maintenance treatment."

      Rule 72 Learn more about this article...


      I. ― Section 990 I of the General Tax Code is amended as follows:
      1° In the first paragraph of II, the words "or their tax representative referred to in III" are deleted;
      2° The III is repealed.
      II. ― At the first sentence of the first paragraph of Article 1002 of the same code, after the words "foreign insurers" are inserted the words "established in the European Economic Area", and the words "no responsible representative" are deleted.
      III. ― In the first paragraph of Article 1004 of the same code, after the words: "Foreign insurers" are inserted the words: "established outside the European Economic Area".
      IV. ― Section 1004 bis of the same code is repealed.
      V. ― In the second sentence of the first paragraph of Article L. 561-3 of the Environmental Code, the words "or their tax representative referred to in Article L. 561-3Article 1004 bis of the General Tax Code » are deleted.

      Rule 73 Learn more about this article...


      The 1st of the II of Article 1640 B of the General Tax Code, as it results from theArticle 2 of Act No. 2009-1673 of 30 December 2009 for 2010 is supplemented by a sub-item:
      "For public inter-communal co-operation institutions applying section 1609 nonies C in 2009 and merging on 1 January 2010, the amount of the relay compensation is, at the request of the community council resulting from the merger, formulated by a deliberation made before 1 March 2010, equal to the sum of the relay compensation amounts of each of the public inter-communal cooperation institutions participating in the merger, established separately for each of these institutions. »

      Rule 74 Learn more about this article...


      In IV of section 1640 B of the General Tax Code, as it results fromArticle 2 of Act No. 2009-1673 of 30 December 2009 For 2010, the words: "For the purposes of Part II of this Article, with the exception of Part 3" are replaced by the words: "For the purposes of Part 1 and 2 of this Article".

      Rule 75 Learn more about this article...


      Article L. 4332-8 of the General Code of Territorial Communities is supplemented by a paragraph as follows:
      "By derogation from the previous paragraph, the Local Finance Committee may, in 2010, prioritize a quota equal to the difference between the amount of the allocation in 2009 and the amount resulting in the application of Article L. 4332-7 for 2010. This assessment is paid in 2010 to the regions that have ceased to meet the requirements for equalization and have not recovered this eligibility for the year 2009. »

      Rule 76 Learn more about this article...


      I. ― The persons mentioned in IV of Article 33 of Act No. 2004-1484 of 30 December 2004 a partial refund of the domestic fuel tax applicable to domestic fuel and heavy fuel oil is made to the identification indices 21 and 24 of Table B of 1 of section 265 of the Customs Code and the domestic consumption tax on natural gas provided for in section 266 quinquies of the same code.
      The amount of the refund is as follows:
      ― 5 EUR per hectolitre for domestic fuels acquired between January 1 and December 31, 2009;
      - 1, 665 EUR per 100 kilograms net for heavy fuel acquired between January 1 and December 31, 2009;
      ― 1, 071 EUR per thousand kilowatthours for gas volumes acquired between January 1 and December 31, 2009.
      A decree sets out the conditions and deadlines in which the persons mentioned in the first paragraph apply for reimbursement.
      II. ― Table B of Article 265 of the Customs Code, the tariff: "26, 27" mentioned in Index 53 is replaced by the tariff: "24, 78".

      Rule 77 Learn more about this article...


      Section 298 septies of the General Tax Code is supplemented by a paragraph to read:
      "When a publication meeting the conditions referred to in the first paragraph is included in a composite offer for a flat price including access to digital content that has editorial consistency with this publication, the reduced rates mentioned in the first paragraph apply to the height set by regulation. »

      Rule 78 Learn more about this article...


      In article L. 224 of the book of tax procedures, the words: "national interprofessional office of table wines" are replaced by the words: "National establishment of agricultural and sea products (FranceAgriMer)".

      Rule 79 Learn more about this article...


      I. ― The code of cinema and animated image, in its writing fromOrder No. 2009-901 of 24 July 2009 relating to the legislative part of the code of cinema and animated image, is thus amended:
      1° After the third paragraph of Article L. 115-16, a sub-item is inserted as follows:
      "In the event of an opposition by the debtor or by third parties to the implementation of the on-site review of the documents, a report is drawn up on the field to which a copy is sent to the debtor. » ;
      2° Article L. 115-17 is supplemented by three paragraphs as follows:
      "The basis for the proposed rectification shall be assessed on its own motion when the on-site examination of the relevant documents cannot be conducted by the debtor or by a third party as provided for in Article L. 115-16.
      "The agents referred to in section L. 115-16 may, on an ex officio basis, establish the tax base on the basis of the elements specific to the debtor or, if not, by reference to the turnover of a comparable debtor.
      "The basis or elements used as a basis for the calculation of ex officio taxation and their methods of determination shall be communicated to the debtor at least thirty days before the collection of the taxation. »
      II. ― I applies effective January 1, 2010.

      Rule 80 Learn more about this article...


      The 3 of section 92 of the Customs Code is amended as follows:
      1° After the words: "issued to", the end is thus written: "their constituents are the adjustments or postponements to which they are entitled regarding the payment of duties and taxes due to importation. » ;
      2° It is added a paragraph to read:
      "This 3 is applicable as of June 1, 2010. »

      Rule 81 Learn more about this article...


      The third paragraph of Article 238 of the Customs Code is supplemented by a sentence as follows:
      "A company that owns a pleasure craft or a sport vessel of less than EUR 500,000 is exempt from passport law and is subject to a lease agreement with an option of purchase or lease with a natural person who does not have his or her principal residence in France or with a legal person who does not have an establishment in France, other than those that would be controlled directly or indirectly by a natural person who is »

      Rule 82 Learn more about this article...


      [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2009-600 DC of 29 December 2009. ]

      Rule 83 Learn more about this article...


      I. ― In the first paragraph of the IV and the V of Article L. 541-10-1 of the Environmental Code, the words "targeted in the I" are replaced by the words "prepared in this section".
      II. ― The Customs Code is amended as follows:
      1° The 9 of article 266 sexies is supplemented by a paragraph as follows:
      "As of January 1, 2010, any person referred to in the last paragraph of Article L. 541-10-1 of the Environmental Code that, for a calendar year, has placed graphic paper on the market under the conditions mentioned in the same section and that has not paid the financial or in-kind contribution to it. » ;
      2° In the 9th of Article 266 septies, the words: "to end-users" are replaced by the words: "and the marketing of graphic paper" and after the words: "by people", are inserted the words: "and under the conditions";
      3° In 8 of 266 octies, after the word: "papers", the words are inserted: "and papers for graphic use, respectively" and after the words: "as mentioned in I", are inserted the words "and in III";
      4° Section 266 nonies is amended as follows:
      (a) The last row in Table B of 1 is replaced by two lines as follows:


      Printed paper issued to end users

      Kilogram

      0, 12


      Papers for graphic use, processed, manufactured, packaged and intended to be printed by or on behalf of end users

      Kilogram

      2010

      0, 06



      2011

      0, 12


      » ;


      (b) 3 is thus written:
      “3. The tax liability threshold for the persons referred to in 9 of section 266 sexies is 5,000 kilograms. » ;
      5° Article 2666 quaterdecies II is amended as follows:
      (a) In the first paragraph, the date: "April 10" is replaced by the date: "April 30";
      (b) The last paragraph is deleted.
      III. ― The tax rate provided for at 9 of Article 266 Customs Code sexies, as set out in paragraph 4 of Part II of this section, applies to amounts of tax due in respect of years prior to the coming into force of this Act. The application of this tariff shall, if any, result in a refund made by the tax recovery services upon request of the debtors.

      Rule 84 Learn more about this article...


      After the seventh paragraph of Article L. 311-15 of the Code on the Entry and Residence of Aliens and the Right of Asylum, a paragraph is inserted as follows:
      "It is exempt from the tax provided for in the first paragraph that public research bodies, higher education institutions issuing a Master's degree, foundations of scientific cooperation, public institutions of scientific cooperation and recognized foundations of public utility of the research sector approved in accordance with Article L. 313-8 that hire, for a period of more than three months, a foreign national for the purpose of conducting university education »

      Rule 85 Learn more about this article...


      I. ― Article 38 bis A of the General Tax Code is amended as follows:
      1° The first paragraph is amended to read:
      (a) After the words: "to" are inserted the words: "the withdrawal of the account or";
      (b) After the word: "execution", the words are inserted: "or their withdrawal from the account";
      2° After the word: "transferred", the end of the second paragraph is thus written: "to the investment or investment account are registered at the market price of the day the most recent day on the day of the transfer. In the event of subsequent assignment of these securities, the two-year period referred to in section 39 of the Duodecies is deducted from the transfer date. »
      II. ― The last two sentences of the third paragraph of article 38 bis C of the same code are deleted.
      III. ― The last two paragraphs of section 39 quinquies I of the same code are deleted.
      IV. ― Section 210 D of the same code is supplemented by a paragraph as follows:
      "The value gap mentioned in last paragraph of Article 49 of Law No. 78-763 of 19 July 1978 referred to above may not result in any deduction for the year of completion of the processing operation or a subsequent fiscal year. »
      V. ― Securities transferred, in accordance with the accounting regulations, from the account of transaction securities to the investment or investment securities account since July 1, 2008 constitute investment or investment securities from the date of the transfer. However, where their tax value taken into account for the determination of the taxable result of the last fiscal year ended before December 31, 2009 differs from their book value, these securities are deemed to have been registered at the opening of the following fiscal year for that tax value and then transferred on that same day from the account of transaction securities for their book value.
      VI. ― I and V apply for the determination of the year-end result as of December 31, 2009.
      VII. ― The II applies to the fiscal years that have been closed from the date of entry into force of the Order-in-Council Regulation No. 2009-04 or no later than 31 December 2010.
      VIII. ∙ The provision made pursuant to the subparagraphs referred to in III, in their writing before this Act, is reported to the taxable result of the first fiscal year ended on or after December 31, 2009.
      IX. ― The IV shall apply to the fiscal years that have been closed from the date of entry into force of the Order-in-Council Regulation No. 2009-07 or no later than 31 December 2010.

      Rule 86 Learn more about this article...


      I. ― Section 71 of the General Tax Code is supplemented by a 5° and a 6° as follows:
      « 5° Notwithstanding the provisions of Article L. 323-13 of the Rural Code, the provision of an asset element by an agricultural operator constitutes an assignment within the meaning of Article 38(1) of this Code;
      « 6° Without prejudice to the provisions of the fifth paragraph of Article 42 septies, of Part II of Articles 72 D and 72 D bis, of the second paragraph of Article 75-0 A, of the last paragraph of Article 75-0 B and of Article 151 octies of this Code and notwithstanding the provisions of Article L. 323-13 of the Rural Code, in the event of the contribution of an agricultural exploitation, the income on the basis of The taxpayers must, within sixty days of the contribution, notify the administration and make known to it the date it was or will be effective, as well as the social reason and address of the beneficiary group. Taxpayers are required to forward to the administration, within that same period, the return of their benefit and a summary of their result account. For the determination of profit, it is applied to article 39 duodecies, article 1 and 2 of article 39 terdecies and articles 39 quaterdecies to 39 novodecies. If taxpayers do not file such statements or information, or if, invited to provide in support of the declaration of their benefit the necessary justifications, they refrain from giving them within thirty days of receiving the notice to them, the tax bases are decided on their own. »
      II. ― I is applicable to income tax due for 2009 and subsequent years.

      Rule 87 Learn more about this article...


      I. ― 1 bis of Article 93 of the General Tax Code is thus restored:
      "1 bis. Officials who are authorized to provide scientific assistance to a company that ensures the valorization of their work under theArticle L. 413-8 of the Research Code may request that income from this activity be subject to income tax under the salary and wage rules. This option is conditional on the condition that the remuneration received be fully declared by the company that pays them.
      "The application must be addressed to the place of the domicile tax service before March 1 of the year following that in respect of which the taxation is established. The option remains valid until it has been expressly denounced under the same conditions. »
      II. ― Article 244 quater B of the same code is amended as follows:
      1° After the b, a bbi is inserted as follows:
      “b bis) Additional and fair prices mentioned in 1 and 2 of Article L. 611-7 of the Intellectual Property Code, for the benefit of employees who made an invention resulting from research operations; »
      2° The first paragraph of c is supplemented by the words "and b bis";
      3° The d is thus written:
      "(d) Expenditures for the conduct of similar operations entrusted to:
      « 1° Public research organizations;
      « 2° Higher education institutions with a degree conferring a master's degree;
      « 3° Scientific cooperation foundations approved in accordance with d bis;
      « 4° Public institutions for scientific cooperation;
      « 5° Recognized foundations of public utility in the research sector approved in accordance with d bis;
      « 6° Associations governed by the Act of 1 July 1901 relating to the contract of association having as its founder and member one of the organizations mentioned in 1° or 2° of the present d or capital corporations whose capital or voting rights are held for more than 50% by one of the same organizations. These associations and societies must be approved in accordance with d bis and have entered into a convention under theArticle L. 313-2 of the Research Code or Article L. 762-3 of the Education Code with the aforementioned body. Research shall be carried out within one or more research units within the organization referred to in 1° or 2° of the present Agreement.
      "These expenses are deducted for the double of their amount provided that there is no dependency link within the meaning of the second to fourth paragraphs of Article 39 of 12 of this Code between the company that benefits from the tax credit and the entity referred to in 1 to 6 of this Code;".
      III. ― I applies to revenues collected from the year 2009. II applies to tax credits calculated for research expenditures as of January 1, 2010.

      Rule 88 Learn more about this article...


      I. ― In the first sentence of article 298 nonies of the general tax code, the words: "the professional company of press papers" are replaced by the words: "the companies involved in the constitution, maintenance and financing of a precautionary stock of press paper equivalent to three months of paper consumption from the press publishers they provide".
      II. I is applicable to the operations for which the generator occurred on or after January 1, 2010.

      Rule 89 Learn more about this article...


      The IV of Article 302 bis KG of the General Tax Code is thus written:
      "IV. ― 1. The tax is calculated by applying a rate of 3% to the fraction of the annual payments, excluding the value added tax, for each television service, which exceeds 11 million euros.
      "However, for the year 2009, this rate is set at 0.75 per cent in the event of a decrease in the tax base as defined in II, which was recorded for the calendar year for which the tax is due in relation to 2008.
      "For all debtors, up to the metropolis extinction year of the airwave broadcasting in analog mode of the television services, the tax is capped to 50% of the increase in its plate, as defined in II, which was recorded for the calendar year for which the tax is due in relation to 2008. In any event, starting in 2010, the amount of the tax cannot be less than 1.5% of the plate as defined in II.
      “2. For television services other than those broadcast by terrestrial air in analog mode, the rate is set at 0.5% in 2009, 2% in 2010 and 2.5% in 2011.
      “3. For television service publishers whose daily audience conducted outside metropolitan France is more than 90% of their total audience, the amount to be retained for the calculation of the tax is reduced by the amount of money paid for the broadcast of advertising messages to the European or global market, multiplied by the share in the annual total audience obtained outside metropolitan France. »

      Rule 90 Learn more about this article...


      I. ― The general tax code is amended as follows:
      A. ― Article 302 bis O is amended as follows:
      1° After the word: "in", the end is thus written: "Euro per decision of the Council of the European Union. » ;
      2° It is added a paragraph to read:
      "This fee may be modified, within the limits of an increase or a reduction of 20% of its amount, taking into account, in particular, the results of the official controls carried out in the establishment and the measures of self-control and traceability that it implements, within the meaning of Article 27 of Regulation (EC) No 882 / 2004 of the European Parliament and of the Council of 29 April 2004 concerning the official controls of animal health » ;
      B. ― Section 302 bis R is amended as follows:
      1° The first paragraph is supplemented by a sentence as follows: "It determines, among other things, the criteria and modalities of modulation of the royalty, in particular the classification of the slaughterhouses, according to the provisions laid down by the Community Regulation (EC) No 852 / 2004 of the European Parliament and the Council of 29 April 2004 concerning the hygiene of foodstuffs and (EC) No 853 / 2004 of the European Parliament and the Council of 29 April 2004 establishing specific rules of the animal hygiene of origin concerned » ;
      2° After the first occurrence of the word: "Minister", the end of the second paragraph is as follows: "Budget Officer and the Minister for Agriculture fixes the royalty rates. » ;
      C. ― Section 302 bis T is amended as follows:
      1° After the word: "in", the end is thus written: "Euro per decision of the Council of the European Union. » ;
      2° It is added a paragraph to read:
      "This fee may be modified, within the limits of an increase or a reduction of 20% of its amount, taking into account, in particular, the results of the official controls carried out in the establishment and the measures of self-control and traceability that it implements, within the meaning of Article 27 of Regulation (EC) No 882 / 2004 of the European Parliament and of the Council of 29 April 2004 concerning the official controls of animal health » ;
      D. ― Section 302 bis W is amended as follows:
      1° The first paragraph is supplemented by a sentence that reads as follows: "It also determines the criteria and procedures for amending the royalty, including the classification of the cutting workshops. » ;
      2° After the first occurrence of the word: "Minister", the end of the second paragraph is as follows: "Budget Officer and the Minister for Agriculture fixes the royalty rates. » ;
      E. ― The V of Article 302 bis WA is amended as follows:
      1° After the word: "realized", the end of the 2 is thus written: "in case of absence of classification by category of freshness and/or sizing, or of insufficient classification, in accordance with Council Regulation (EC) No. 2406 / 96 of 26 November 1996 establishing common marketing standards for certain fishing products, are subject to a higher rate fixed within the limit of the ceiling of 150 % of the EU fixed levels defined in euros by »
      2° After the first occurrence of the word: "Minister", the end of the second paragraph of 3 is as follows: "Budget Officer and the Minister for Agriculture fixes the royalty rates. » ;
      F. ― Article 302 bis WC is thus modified:
      1° 1 and 2 of I are repealed;
      2° II is thus amended:
      (a) In the first sentence of the first paragraph, the words "meat, aquaculture products and" are deleted;
      (b) After the first occurrence of the word: "Minister", the end of the second paragraph is as follows: "Budget Officer and the Minister for Agriculture fixes the royalty rates. »
      II. ― After article 302 bis WC of the same code, it is inserted a chapter X quater thus written:


      “Chapter X quater



      "Redevance for the accreditation of establishments
      animal feed sector


      "Art. 302 bis WD.-The grant to an establishment that prepares, manipulates, stores or cedes substances and products intended for the feeding of animals, the approval provided for in Article L. 235-1 of the Rural Code, the renewal of this approval and the control of compliance with the conditions of approval give rise to a fee to the establishment concerned. This fee must be paid the year following the year of the issuance, renewal or control of the establishment's licence by March 31.
      "The fee is payable by the establishment referred to in the previous paragraph.
      "Art. 302 bis WE.-The fee is set at a flat level of EUR 125 per registered establishment.
      "Art. 302 bis WF.-The royalty referred to in Article 302 bis WD is found and recovered according to the same rules, under the same guarantees, privileges and sanctions as in respect of value added tax.
      "Art. 302 bis WG.-A decree sets the conditions for the application of this chapter. »
      III. ― After the fourth paragraph of Article L. 236-2 of the Rural Code, four paragraphs are inserted:
      "The fee is equal to the cost of issuing certificates and other documents issued by the veterinarians referred to in the second paragraph, based on a moderate price based on the number of certificates issued and the number of animals or lots inspected where applicable. It corresponds to the following formula:
      "R = x × number of certificates + y × number of animals or lots.
      "The amount of x cannot exceed 30 EUR.
      "The amount of y cannot exceed 80 cents of euros. »

      Rule 91 Learn more about this article...


      In the first sentence of the eighth paragraph of Article 568 of the General Tax Code, the rate: "21.73 %" is replaced by the rate: "21.40 %".

      Rule 92 Learn more about this article...


      I. ― Article L. 642-13 of the rural code is amended as follows:
      1° After the fourth preambular paragraph, two sub-items are inserted:
      "0.02 EUR per hectolitre for wine products with a protected geographical indication;
      "0.05 EUR per hectolitre or 0.5 EUR per hectolitre of pure alcohol for alcoholic beverages with a protected geographical indication, other than wine-producing products with a geographical indication. » ;
      2° The sixth paragraph is supplemented by the words: ", other than wine and alcoholic beverages".
      II. ― The right referred to in the fifth and sixth paragraphs of Article L. 642-13 of the Rural Code, in its drafting from the I of this article, is paid for the first time in 2010, on the basis of the quantities produced for the 2009 harvest.

      Rule 93 Learn more about this article...


      I. ― Part II of Article 1604 of the General Tax Code is supplemented by a paragraph to read as follows:
      "As part of the 2009 fiscal year, a portion of the proceeds of the tax is donated by the departmental chambers of agriculture to the regional chambers of agriculture at a minimum of 1% of the total regional tax revenue, deducting payments to the National Fund for Equalization and Professional Action of the Chambers of Agriculture. This share is increased to 4% as of fiscal year 2010, 7% minimum in 2011 and 10% minimum in 2012. »
      II. ― The sixth to last paragraphs of Article L. 221-9 of the Forest Code are replaced by two sub-items:
      "A portion of the revenue of the tax collected on all buildings classified as timber cadastre is paid by the departmental chambers of agriculture to the regional chambers of agriculture at 33% of the tax revenue, deducting payments to the National Fund for Equalization and Vocational Action of the Chambers of Agriculture referred to in the second paragraph of this section and to Article L. 141-4.
      "This share is increased to 43% in 2011. »

      Rule 94 Learn more about this article...


      Order No. 45-2138 of 19 September 1945 establishing the order of experts and regulating the title and profession of accountant is amended as follows:
      1° Article 7 ter is supplemented by a III as follows:
      "III. ― Management and Accounting Associations pay for each of their locations an annual contribution calculated identically to the professional contributions paid to the regional councils by members of the order for their main and secondary sites.
      " Similarly, they pay an annual contribution proportionate to their average strength, similar to that paid by the members of the order.
      "The terms and conditions for determining and disbursing these contributions are set out in the Order-in-Council Order in Rule 60.
      "The regional councils in whose jurisdiction these implantations are located shall ensure the recovery of these contributions that may be paid to the Superior Council for royalties to cover expenses incurred by the exercise of its responsibilities. » ;
      2° The 7th of Article 31 is supplemented by the words: ", as well as the contributions due by the management and accounting associations pursuant to Article 7 ter";
      3° Article 60 is supplemented by a paragraph to read:
      "The provisions of these rules of procedure relating to the contributions provided for in Article 7 ter III and the exercise of quality control apply to management and accounting associations even if they are not members of the order pursuant to the I of the same section. » ;
      4° Article 84 is thus restored:
      "Art. 84. - Contributions under section 7 ter are payable as of 2009. However, for secondary settlements, the contribution was paid only 50% in 2009 and 75% in 2010. »

      Rule 95 Learn more about this article...


      I. ― The general tax code is amended as follows:
      1° After article 199 septvicies, it is inserted an article 199 octovicies as follows:
      "Art. 199 Octovicies.-I. ― Taxpayers domiciled in France within the meaning of section 4 B are entitled to a reduction in income tax due to expenses, other than borrowing interests, which they support, between January 1, 2010 and December 31, 2013, for the maintenance and protection of the natural heritage and carried out on natural spaces mentioned in sections L. 331-2, L. 332-2, L. 341-2, L. 41-2, L.Article L. 143-2 of the Heritage Code. This label provides the conditions for access to the public of the spaces concerned, with the exception justified by the fragility of the natural environment.
      "The tax reduction applies to the expenses referred to in this I having received a favourable opinion from the relevant state environmental service.
      “II. ― The tax reduction is equal to 25% of the expenditures reported in the I actually supported under the taxation year and remains at the expense of the owners of the areas concerned, held within the annual limit of EUR 10,000.
      "When the amount of the tax reduction exceeds the tax due by the taxpayer for a taxation year, the balance may be charged on the income tax due under the following years up to the sixth year inclusive.
      "When the property is held in indivision, each indivisary shall be entitled to the tax reduction in the amount of the expenditure corresponding to its indivisible rights to the property concerned.
      "When the property is the property of a corporation that is not subject to corporate tax, the partners are entitled to the tax reduction equal to the share of the expenditures corresponding to their corporate rights.
      "III. ― Where the taxpayer benefits from the tax reduction provided for in this section on the basis of the expenditures referred to in I, the related expenses may not be deducted for the determination of taxable incomes on income tax. » ;
      2° At the first sentence of the thirteenth paragraph of the 1st paragraph of Article 31, the word "third" is replaced by the word "second";
      3° In b of 2 of article 32, the words "second and third subparagraphs" are replaced by the words "second paragraph";
      4° The second paragraph of the 3rd paragraph of Article 156 is deleted;
      5° In 3 of 239 nonies, the words "third and fourth preambular paragraphs" are replaced by the words "second and third preambular paragraphs".
      II. ― I applies from the taxation of revenues for the year 2010 and for the following three years.

      Rule 96 Learn more about this article...


      At the end of the last sentence of the second paragraph of Article 10 of Act No. 2009-1646 of 24 December 2009 the rate: "0.94 %" is replaced by the rate: "0.77%".

      Rule 97 Learn more about this article...


      The 3 of A du II de l'article 1648 AA du code général des taxes, as a result of section 78 of the Financial Act No. 2009-1673 of 30 December 2009 for 2010, is amended as follows:
      1° In the second paragraph, the word "lower" is replaced by the word "higher";
      2° In the last paragraph, the word "regional" is replaced by the word "departmental".



      II. OTHER MEASURES

      Rule 98 Learn more about this article...


      [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2009-600 DC of 29 December 2009. ]

      Rule 99 Learn more about this article...


      I. ― After Article L. 821-6 of the Commercial Code, an article L. 821-6-1 is inserted as follows:
      "Art.L. 821-6-1.-An assessment of the charge of the National Board of Auditors shall be instituted, the rate of which, determined by decree, is greater than or equal to 0, 65% and less than or equal to 1% of the total amount of the fees charged in the previous year by its members in the exercise of their legal control of accounts to persons or entities whose financial securities are admitted to negotiations on a regulated market orArticle L. 114-8 of the Social Security Code, credit institutions, businesses governed by the insurance code, welfare institutions governed by title III of Book IX of the Code of Social Security, Mutuals or Unions of Mutuals governed by Book II of the Code of Mutuality.
      "This contribution is liquidated, ordered and recovered in accordance with the terms provided for in the revenues of the state administrative institutions.
      "The contribution is paid to the top board, at 50% of its amount before April 30 of each year, with the balance due as of September 30 of the same year.
      "The conditions for the application of this article are determined by decree in the Council of State. »
      II. ― The second of Article L. 821-5 of the same code is supplemented by the words ", as well as Article L. 821-6-1".
      III. This section is applicable as of January 1, 2011.

      Rule 100 Learn more about this article...


      I. ― Section L. 423-10 of the Environmental Code and section 964 of the General Tax Code are repealed.
      II. ∙ This article comes into force on a date fixed by decree and no later than 1 March 2010.

      Rule 101 Learn more about this article...


      Reimbursable advances without interest granted to unemployed persons or encountering difficulties in placing themselves permanently in employment that create or resume a business from the resources of the savings fund provided for in theArticle L. 221-7 of the Monetary and Financial Code with the guarantee of a fund, constituted for this purpose within the social cohesion fund mentioned in III of Article 80 of Law No. 2005-32 of 18 January 2005 programming for social cohesion, also benefit from the guarantee of the State under the following conditions:
      1° The State guarantee is committed to the amount of the refundable advances granted before 31 December 2012, within the limit of 400 million euros. It may not be called, where advances are not reimbursed by the unemployed and beneficiaries of social minima who have received them or by the operator responsible for managing the device, only after exhaustion of the resources of the guarantee fund mentioned in the first paragraph;
      2° The amount of advances granted by the Savings Fund Deposits and Consignations which may benefit from this guarantee does not exceed a multiple of the total budgetary allocation actually paid to the social cohesion fund and allocated to the guarantee fund referred to in the first paragraph. This multiple, no more than ten, is set by joint decree of ministers responsible for the economy, employment and budget.

      Rule 102 Learn more about this article...


      Section 1414 of the General Tax Code is supplemented by a V as follows:
      "V. ― Taxpayers relocated due to the demolition of their housing as part of a project agreed under the national urban renewal program provided for by the Act No. 2003-710 of 1 August 2003 Orientation and programming for the city and urban renewal benefit for three years from a discount equal to the difference between their imposition on the housing tax after their relocation, and their imposition on the housing tax paid for the year of their relocation. »

      Rule 103 Learn more about this article...


      Individuals who hold one of the contracts referred to in Articles L. 5134-35 and L. 5134-74 of the Labour Codewhere such contracts were entered into before June 1, 2009, shall be granted, until the end of the contract, for the examination of their entitlements to benefits referred to in Articles L. 542-1, L. 831-1 and L. 861-1 of the Social Security Code and section L. 351-1 of the Construction and Housing Code, applicable provisions, prior to the entry into force of the Act No. 2008-1249 of 1 December 2008 generalizing the active solidarity income and reforming the integration policies, to the beneficiaries of the minimum income of insertion.

      Rule 104 Learn more about this article...


      the funds and economic resources, within the meaning of Articles 1 and 4 of the Regulation (EC) 1210/2003, of 7 July 2003, concerning certain specific restrictions applicable to economic and financial relations with Iraq and repealing the Council Regulation (EC) No 2465/1996, of the natural or legal persons listed on the list annexed to the regulation, that are located in the territory or that are held by entities of French law, are, in accordance with the regulations
      The administrative authority shall, by order published in the Official Gazette, establish a list of economic funds and resources held by natural or legal persons listed in the first paragraph. Any natural or legal person, other than those on the list annexed to Regulation (EC) 1210/2003, dated 7 July 2003, above, who justifies a right established, before 22 May 2003, by an authentic act or by a judicial, administrative or arbitral measure or decision on the economic funds and resources of the listed persons, or who introduced before that date an action to obtain a judicial, administrative or arbitral measure or decision relating to these economic funds and resources,
      The administrative authority publishes by order in the Official Gazette, for each person concerned, the list of economic funds and resources transferred taking into account the rights acquired on these funds and economic resources or the procedures for recognition of title in progress at the time of the advertisement in the second paragraph, as notified.
      The economic funds and resources listed in the previous paragraph are granted immunity to State property.
      A decree in the Council of State specifies, for each class of goods, the particular modalities of their transfer.
      No civil liability action may be taken or any professional penalty imposed against those who participate in the implementation of the transfer decision, the purpose of this section, except in the event of error or negligence on their part.
      The failure of the holders of funds and economic resources to subtract or impede the implementation of a transfer under this section shall be punished by the penalties provided for inArticle 459 of the Customs Code. The provisions relating to the recognition of offences, prosecutions, litigation and punishment of the offences of titles II and XII of the same Code are also applicable, subject to articles 453 to 459 of the same Code.

      Rule 105 Learn more about this article...


      The two loans granted respectively by the Bank of France and the French Development Agency to the "Facility for the Reduction of Poverty and for Growth and Facility for the Protection of Exogenous Shocks" account of the International Monetary Fund benefit from the guarantee of the State in principal and interest within the limits, in principal, of 1,4 billion special drawing rights for the loan of special drawing rights of the Bank of France and 670 million special drawing rights
      These guarantees cover for both loans non-compliance with the payment plan by the account manager.

      Rule 106 Learn more about this article...


      I. ― The State guarantee is granted, on a costly basis, as principal and in interest for the loans that the Caisse could grant deposits and consignations on savings funds to the proposed railway transport infrastructure known as "CDG Express" (direct express rail link between Paris and Charles de Gaulle Airport).
      The ceiling of this guarantee is fixed principally to 400 million euros.
      II. ― first sentence of the first paragraph of Article 6 of Act No. 2009-122 of 4 February 2009 for 2009, after the word "unhealthy" the words "to loans granted by the European Investment Bank and".

      Rule 107 Learn more about this article...


      Returnees or their rights holders are provided with amounts of which they remain liable, as at 31 December 2009, under the State guarantee put into play in the context of the consolidation loans granted under theArticle 7 of Act No. 82-4 of 6 January 1982 various provisions relating to the resettlement of returnees andArticle 10 of Act No. 87-549 of 16 July 1987 the payment of compensation for returnees, subject to the prior payment of 5% of the outstanding debt, excluding interest.

      Rule 108 Learn more about this article...


      I. ― In the legislative and regulatory texts relating to the rules applicable to the general accounting of the State, other public persons and private persons financed mainly by public resources, in particular by compulsory levies, the references to the Authority of Accounting Standards are replaced by the reference to the Board of Standardization of Public Accounts referred to in Article 136 of the Financial Law for 2002 (No. 2001-1275 of 28 December 2001).
      II. ― Section 136 of the Financial Act for 2002 above is supplemented by a VII as follows:
      « VII. ― A committee, composed by members of the Public Accounts Standardization Board and the Accounting Standards Authority, makes recommendations to develop convergence of public and private accounting standards. »

      Rule 109 Learn more about this article...


      I. ― The third paragraph of Article 60 of the Finance Act, 1963 (No. 63-156 of 23 February 1963) was deleted.
      II. ― The period provided for in the second paragraph of section 60 of the Financial Act for 1963 referred to above applies to accounts produced before the coming into force of the Act No. 2008-1091 of 28 October 2008 relating to the Court of Auditors and the Regional Chambers of Accounts.

      Rule 110 Learn more about this article...


      [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2009-600 DC of 29 December 2009. ]

      Rule 111 Learn more about this article...


      After the fourth paragraph of Article 43 V of the Financial Law for 2000 (No. 99-1172 of 30 December 1999), two paragraphs are inserted:
      "For 2010, 2011 and 2012, the values of the coefficients applicable to the categories of facilities listed in the previous table are as follows:


      CATEGORIES
      COEFFICIENT
      multiplier
      COEFFICIENT
      multiplier
      COEFFICIENT
      multiplier


      Research

      Accompaniment

      Technology diffusion

      Nuclear reactors for energy production other than those for research purposes (by tranche).

      5.27

      1.73

      0.87

      Nuclear energy-producing reactors that are primarily devoted to research.

      6.08

      2,00

      1.00

      Other nuclear reactors.

      6.08

      2,00

      1.00

      Waste nuclear fuel processing plants.

      5.32

      1.75

      0.88

      Article 112 Learn more about this article...


      In the first paragraph of Article L. 97 of the Tax Procedures Book, the words: "and medical analysis laboratory" are replaced by the words: ", pharmacy, medical analysis laboratory, supplier of medical devices and equipment and company carrying out sanitary transport".

      Article 113 Learn more about this article...


      I. ― After Article L. 158 of the Tax Procedures Book, an article L. 158 A is inserted as follows:
      "Art. L. 158 A. - The State's administrative public services and institutions that, in order to establish and recover contributions, grant or maintain any benefits or benefits provided for in the legislative and regulatory provisions, make a declaration of resources or assets or obtain a copy of a tax document, in the event of need, may, by the tax administration, be provided with the information necessary for the control of such documents or for the recovery of benefits paid. The list of these services and facilities is determined by joint order of the Minister responsible for the budget and the Minister under the authority or guardianship of which they are placed. »
      II. ― In the second paragraph of Article L. 113 of the Tax Procedures Book, after the reference: "L. 158", the reference is inserted: ", L. 158 A".

      Article 114 Learn more about this article...


      Aunt first paragraph of Article 4-1 of Act No. 87-571 of 23 July 1987 on the development of patronage, the words: "under income tax or corporate tax" are deleted.

      Rule 115 Learn more about this article...


      After the fourth sentence of the first paragraph of Article L. 241-13 of the Social Security Code, it is inserted a sentence as follows:
      "When the employee is subject to a plan of hours of equivalencies paid at a higher rate pursuant to a convention or extended collective agreement effective January 1, 2010, the corresponding salary increase is also deducted from the monthly pay of the employee within a rate of 25%. »

      Article 116 Learn more about this article...


      The I of Article 63 of Law No. 93-121 of 27 January 1993 bringing various social measures is thus drafted:
      "I. ― The State holds at least one third of the capital of the anonymous society called " Adoma”.The state, public institutions and public enterprises hold at least the majority of the capital of Adoma. »

      Article 117 Learn more about this article...


      In the conditions established by assent to be signed within six months of the publication of this Act, the duration of public service delegations granted under thearticle L. 122-4 or ofarticle L. 153-1 the road traffic code may be extended for a maximum of one year.
      Each advent, approved by decree, details and justifies the work to which the delegate undertakes on the works and whose funding requires the extension of the term of the concession. This work focuses on integration into the environment, safety and development related to improved traffic conditions and exchanges with the unconceived network.

      Article 118 Learn more about this article...


      The general code of territorial authorities is amended as follows:
      1° Article L. 2333-70 is supplemented by a II as follows:
      “II. ― The Central Agency of Social Security Organizations or the recovery agency shall annually transmit to the municipalities or territorially competent public institutions, upon request, the data and information collected in the recovery of the transportation payment contributing to the determination of the amount.
      "The information transmitted to municipalities or public institutions is covered by professional secrecy.
      "The modalities for the application of this II are determined by a decree in the Council of State. » ;
      2° In article L. 2333-74, before the reference: "L. 2333-70", is inserted the reference: "to the I of the article";
      3° Article L. 2531-6 is supplemented by a II as follows:
      “II. ― The Central Agency of Social Security Organizations or the recovery agency shall annually transmit to the Ile-de-France Transport Union, at its request, the data and information relating to the transportation payment contributing to the determination of the amount.
      "The information transmitted to the Ile-de-France Transport Union is covered by professional secrecy.
      "The modalities for the application of this II are determined by a decree in the Council of State. » ;
      4° In Article L. 2531-10, the words: "Articles L. 2531-6 and" are replaced by the words: "From the I of Article L. 2531-6 and the article".



      ANNOUNCEMENTS
      E T A T A
      (Art. 8 of the Law)
      Ways and means for 2009 revised
      I. - GENERAL BUDGET


      (Thousands of euros)




      NUMBER
      Line
      INTITULED RECETTE
      REVISION
      Assessment
      2009


      1. Tax revenues



      11. Income tax

      - 1 265 000

      1101

      Income tax

      - 1 265 000


      12. Other direct taxes collected through the issuance of roles

      205 000

      1201

      Other direct taxes collected through the issuance of roles

      205 000


      13. Corporate tax

      7 974 000

      1301

      Corporate tax

      7 974 000


      14. Other direct taxes and taxes assimilated

      482 283

      1401

      Source deductions on certain non-commercial benefits and income tax

      - 100,000

      1402

      Detainees at source and debits on household capital income and the debit on anonymous vouchers

      - 100,000

      1404

      Account due by companies for certain profits distributed (Act No. 65-566 of 12 July 1965, art. 3)

      1 000

      1405

      Outstanding 25% off profit distributions

      21 000

      1406

      Solidarity tax on fortune

      - 50,000

      1408

      Removals on insurance companies

      24 000

      1410

      Minimum contribution of professional tax

      - 130,000

      1411

      Contributions collected for employer participation in the construction effort

      ― 7 000

      1412

      Employers' participation fee for continuing vocational training

      6 000

      1413

      Formal tax on precious metals, jewellery, art, collection and antiques

      ― 5,000

      1416

      Commercial Surface Tax

      - 40,000

      1421

      National equalization of professional tax

      74 717

      1499

      Other income

      — 177 000


      15. Domestic Tax on Petroleum Products

      ― 311 227

      1501

      Domestic Tax on Petroleum Products

      ― 311 227


      16. Value-added tax

      10,963,000

      1601

      Value-added tax

      10,963,000


      17. Registration, stamp, other indirect contributions and taxes

      1 360 353

      1701

      Unpaid payments of receivables, rents, office prices

      84 000

      1702

      Unsustainable trade funds

      ― 8,000

      1704

      Unrealized transfers of real estate and buildings

      2,000

      1705

      Free movement between live (donations)

      — 151 000

      1706

      Deaths free of charge

      49 700

      1711

      Other conventions and civil acts

      - 40,000

      1713

      Land advertising tax

      - 58,000

      1714

      Special tax on insurance agreements

      ― 470 407

      1721

      Single stamp

      - 56,000

      1751

      Import duties

      ― 299 000

      1753

      Other domestic taxes

      74 000

      1754

      Other rights and miscellaneous income

      3,000

      1757

      Contributions to production on sugars

      ― 2,800

      1769

      Other rights and revenues in different titles

      13 000

      1773

      Meat purchase tax

      18 000

      1774

      Special tax on television advertising

      28 626

      1777

      Tax on certain advertising expenses

      28 000

      1780

      Civil Aviation Tax

      - 320

      1782

      Taxes on private radio stations and connections

      7 500

      1785

      Products of games operated by La Française des jeux

      - 91 000

      1786

      Abductions on the product of games in casinos

      - 178 000

      1787

      Exceeding on the raw product of horse paris

      11 000


      2. Non-tax revenues



      21. Dividends and assimilated recipes

      ― 1,653 000

      2110

      Products of State participation in financial enterprises

      ― 44,000

      2111

      Contribution of the Caisse des dépôts et consignations représentant de l'tax sur les sociétés

      59 000

      2116

      Products of State participation in non-financial enterprises and benefits of non-financial public institutions

      - 1 268 000


      22. Products from the state domain

      - 68,000

      2201

      Non-military public income

      1 000

      2202

      Other public revenue

      12 000

      2203

      Private income

      19 000

      2204

      Radio frequency usage claims

      46,000

      2209

      Payment by government of their budgetary rents

      ― 5,000

      2211

      Product of the cession of elements of the state real estate

      ― 20,000

      2299

      Other income from the field

      ― 5,000


      23. Sales of goods and services

      - 37,000

      2301

      Reimbursement by the European Communities of the cost of assembling and collecting taxes and taxes collected for the benefit of its budget

      - 76,000

      2302

      Costs of counting and recovering taxes on role established for the benefit of local authorities

      90 000

      2303

      Other cost of attitude and recovery

      - 34,000

      2304

      Remuneration of benefits provided by public treasury services for the collection of savings

      ― 8,000

      2305

      Products of sale of various goods

      1 000

      2306

      Products of the sale of various services

      - 15,000

      2399

      Other income

      5,000


      24. Refunds and interest of loans, advances and other financial assets

      588 000

      2401

      Interests in loans to foreign banks and states

      ― 547 000

      2403

      Interests in advances to various government departments or agencies managing public services

      ― 5,000

      2409

      Interests of other loans and advances

      6 000

      2411

      Reimbursable Advances under Conditions for Civil Aviation

      20 000

      2412

      Other refundable advances under conditions

      2,000

      2413

      Reversed in respect of claims guaranteed by the State

      1 115 000

      2499

      Other refunds of advances, loans and other fixed receivables

      ― 3,000


      25. Amendments, sanctions, penalties and prosecution fees

      ― 409 000

      2501

      Products of the consumable fines of the traffic police

      99,000

      2502

      Products of fines imposed by competition authorities

      138 000

      2503

      Fines issued by other independent administrative authorities

      - 192 000

      2505

      Other monetary fines and convictions

      - 206 000

      2510

      Prosecution costs

      - 50,000


      26. Miscellaneous

      - 488 035

      2602

      Reversements of the French Company of Insurance for Foreign Trade

      500 000

      2604

      Various products of the compensation of the State guarantee

      695 000

      2612

      Claims and various products for control and management costs

      - 1,000

      2613

      Deduction on mortgage conservative salaries

      - 230 000

      2614

      Savings directive

      ― 27,000

      2617

      Recovery of compensation paid by the State for rental evictions

      1 000

      2620

      Indus recovery

      2,000

      2622

      Various payments by the European Communities

      - 13,000

      2623

      Refunds on Departmental Expenditures not Reinstatement of Credits

      - 10,000

      2624

      Miscellaneous interests (excluding financial capital)

      4,000

      2697

      Accidental income

      ― 408 593

      2699

      Other miscellaneous outputs

      ― 442


      3. Abductions on State revenues



      31. State revenues for the benefit of local authorities

      1 451 757

      3101

      Excluding State revenues under overall operating staffing

      50 000

      3102

      Excluding on State revenues of the proceeds of fixed fines of the traffic police and automatic radars

      214 268

      3103

      State income recovery under special endowment for the housing of teachers

      4 114

      3105

      Excluding on State revenues for the compensation of professional tax

      20 440

      3106

      Excluding State revenues for the benefit of the compensation fund for the value added tax

      236 000

      3107

      Excluding the State's revenues under compensation for exemptions relating to local taxation

      2 380

      3109

      Excerpts on State revenues for the benefit of the territorial community of Corsica and the departments of Corsica

      435

      3114

      Compensation for exemption under the reduction of the fraction of revenues taken into account in the professional tax bases of non-commercial profit holders


      9 606

      3115

      Compensation for exemption of land tax relating to non-farm (excluding Corsica)

      6 920

      3119

      Exceptional removal on State revenues for the benefit of the Value Added Tax Compensation Fund

      1 341 000


      32. Excerpts on State revenues for the benefit of the European Communities

      1 065 000

      3201

      Excluding on State revenues for the benefit of the budget of the European Communities

      1 065 000


      II. ∙ RECAPITULATION OF THE GLOBALLY


      (Thousands of euros)




      NUMBER
      Line
      INTITULED RECETTE
      REVISION
      evaluations
      2009


      1. Tax revenues

      22 150 863

      11

      Income tax

      - 1 265 000

      12

      Other direct taxes collected through the issuance of roles

      205 000

      13

      Corporate tax

      7 974 000

      14

      Other direct taxes and taxes assimilated

      482 283

      15

      Domestic Tax on Petroleum Products

      ― 311 227

      16

      Value-added tax

      10,963,000

      17

      Registration, stamp, other indirect contributions and taxes

      1 360 353


      2. Non-tax revenues

      2 067 035

      21

      Dividends and assimilated recipes

      ― 1,653 000

      22

      Products from the State domain

      - 68,000

      23

      Sales of goods and services

      - 37,000

      24

      Refunds and interest of loans, advances and other financial assets

      588 000

      25

      Amendments, sanctions, penalties and prosecution fees

      ― 409 000

      26

      Miscellaneous

      - 488 035


      3. Abductions on State revenues

      2 516 757

      31

      State revenues for the benefit of local authorities

      1 451 757

      32

      Excerpts on State revenues for the benefit of the European Communities

      1 065 000


      Total revenues, net of levies (1 + 2 ― 3)

      26 734 655


      III. ― SPECIAL ACCOUNTS


      (In euros)




      NUMBER
      Line
      DEIGNATION OF RECETTES
      REVISION
      evaluations
      2009


      State real estate management

      ― 860 000

      01

      Property disposal products

      ― 860 000


      Resource management and development
      the use of the Hertzian spectrum

      - 600,000

      01

      Produced royalties paid by private operators for the use of frequency bands released by emotional departments

      - 600,000


      State financial participation

      ― 2,500 000

      01

      Product of transfers, by the State, of securities, shares or rights of companies held directly

      - 2,440,000

      06

      General budget payments

      60,000


      IV. ― FINANCIAL ASSESSMENT


      (In euros)




      NUMBER
      Line
      DEIGNATION OF RECETTES
      REVISION
      evaluations
      2009


      Advances to territorial authorities

      100 000

      05

      Income

      100 000


      E T A T B
      (Art. 9 of the Law)
      Apportionment of appropriations for 2009
      by mission and programme budget
      GENERAL BUDGET


      (In euros)



      MISSION AND PROGRAMME INTEGRATED
      AUTORISATIONS
      commitment
      additional
      Open
      CREDITS
      payment
      additional
      Open
      AUTORISATIONS
      commitment
      cancelled
      CREDITS
      payment
      cancelled

      External action of the State

      86 870 000

      86 870 000

      1 655 868

      1 655 868

      Action by France in Europe and the world

      84 000

      84 000



      Cultural and scientific radiation

      2 870 000

      2 870 000

      1 545 868

      1 545 868

      2



      1 545 868

      1 545 868

      French abroad and consular affairs



      110,000

      110,000

      General and territorial administration of the State

      45 623 194

      45 623 194

      44 876 902

      49 110 347

      Territorial administration



      27 080 807

      31 287 619

      2



      6 987 194

      6 987 194

      Territorial administration





      Experiments Chorus



      262 148

      329 516

      Political, religious and associative life



      16 011 973

      15 971 238

      2



      12 000

      12 000

      Conduct and leadership of interior policies

      45 623 194

      45 623 194

      1 521 974

      1 521 974

      2



      1 521 974

      1 521 974

      Agriculture, fisheries, food, forest and rural affairs

      638 455 170

      638 455 170



      Economics and sustainable development of agriculture, fisheries and territories

      559 455 170

      559 455 170



      Forest

      19 000

      19 000



      Safety and sanitary quality of food

      60 000

      60 000



      Official development assistance

      41 475 000

      64 705 000

      4 588 591

      4 588 591

      Solidarity with developing countries

      41 475 000

      64 705 000

      4 488 591

      4 488 591

      2



      4 488 591

      4 488 591

      Solidarity and migration



      100 000

      100 000

      Veterans, memory and ties with the Nation

      22 160 775

      21 434 803



      Compensation for victims of anti-Semitic persecution and barbarism during the Second World War

      22 160 775

      21 434 803



      Council and State control



      5 800 000

      5 800 000

      State Council and other administrative courts



      1 300,000

      1 300,000

      Title 2



      1 300,000

      1 300,000

      Court of accounts and other financial jurisdictions



      4 500 000

      4 500 000

      2



      4 500 000

      4 500 000

      Culture

      34 046 381

      38 028 933

      4 665 229

      11 285 573

      Heritage

      26 153 895

      28 610 447



      Creation

      7 788 486

      9 418 486



      Transmission of knowledge and democratization of culture

      104 000


      4 665 229

      11 285 573

      2



      4 665 229

      4 665 229

      Defence

      128 840 000

      223,000



      Environment and forward-looking defence policy

      8,300,000




      Preparation and use of forces

      500 000




      Support for defence policy

      140 000




      Force equipment

      119 900 000

      223,000



      Government Action Directorate



      620 523

      28 961 279

      Coordination of government work



      620 523

      1 117 506

      2



      620 523

      620 523

      French Presidency of the European Union




      27 000

      Protection of rights and freedoms




      843 773

      Ecology, sustainable development and development

      7 200 000

      7 200 000

      431 715 177

      191 471 690

      Transport infrastructure and services



      315 000 000

      94 171 094

      Road safety and traffic



      1 137 185

      1 310 000

      Security and Maritime Affairs



      23 775 980

      20 630 000

      Weather

      3,200,000

      3,200,000



      Urbanism, landscapes, water and biodiversity



      9,000

      11 200 000

      Geographical and cartographical information

      4 000

      4 000



      Risk prevention



      19 070 019

      1 732 565

      2



      181 542

      181 542

      Energy and post-mines



      3 208 229

      1 904 267

      Conduct and leadership of ecology, energy, sustainable development and land use planning policies



      60 523 764

      60 523 764

      2



      60 523 764

      60 523 764

      Economy

      104 471 518

      99 626 965

      9 245 641

      10 999 135

      Business Development and Employment

      80 038 801

      75 778 791



      Tourism



      1 904 736

      4 074 673

      Economic statistics and studies



      7 340 905

      6 924 462

      2



      6 924 462

      6 924 462

      Economic and Fiscal Strategy

      24 432 717

      23 848 174



      State financial commitments



      5 317 249 243

      5 317 249 243

      Debt and State treasury (evaluative credits)



      5 311 739 243

      5 311 739 243

      Majoration of rents



      5 510 000

      5 510 000

      School education


      7 391 616

      7 494 736

      8,400,000

      Life of the student



      7 494 736

      8,400,000

      Agricultural technical education


      7 391 616



      Financial and human resources management

      42 980 291

      29 500 000

      260 572 040

      47 094 791

      Tax and financial management of the state and local public sector



      22 399 285

      27 216 010

      State and local public sector tax and financial management: Chorus experiments



      421 717

      462 058

      Public Finance Strategy and State Modernization

      42 980 291

      29 500 000

      5 800 000

      5 800 000

      2



      5 800 000

      5 800 000

      Conduct and management of economic and financial policies



      18 980 291


      Trade facilitation and security



      4 970 747

      5 616 723

      Public service



      208,000

      8,000

      Immigration, asylum and integration

      8,000

      8,000



      Immigration and asylum

      8,000

      8,000



      Justice

      233 228 955

      69 234 424

      102 400 474


      Justice

      216 936 345

      69 234 424



      Prison administration



      90 764 997


      Access to law and justice

      16 292 610




      Conduct and leadership of justice policy: Chorus experiments



      11 635 477


      Media

      22 718 039

      27 565 186

      15 000

      15 000

      Press

      7 718 039

      12 565 186



      Support for local radio expression

      1 100 000

      1 100 000



      Contribution to public audiovisual funding



      15 000

      15 000

      External audiovisual action

      13 900 000

      13 900 000



      Outre-mer

      564 898 033

      567 298 033



      Overseas employment

      519 398 033

      517 298 033



      Overseas living conditions

      45 500 000

      50 000



      Economic Recovery Plan

      339 500 000

      348 000 000


      348 000 000

      Exceptional public investment program


      175,000



      Exceptional support for economic activity and employment

      155 500 000



      348 000 000

      Exceptional impact on housing and solidarity

      184,000

      173 000 000



      Policy of the Territories



      616 218

      5 271 811

      Impulsion and coordination of land use policy



      616 218

      5 271 811

      2



      616 218

      616 218

      Provisions



      2 911 000

      2 911 000

      Accidental and unpredictable expenses



      2 911 000

      2 911 000

      Research and higher education



      57 033 158

      92 359 996

      Multidisciplinary scientific and technological research



      30 300 000

      30 300 000

      Research in environmental and resource management



      1 784 142

      1 300,000

      Space research



      8 942 084

      8 700 000

      Risk and pollution research



      5 307 886

      4 372 046

      Research in the field of energy



      2 950 250

      2 236 307

      Economic and industrial research and higher education



      4 331

      38 301 097

      Transport, equipment and habitat research



      3 568 640

      2 974 721

      Cultural research and scientific culture



      4 175 825

      4 175 825

      2



      4 175 825

      4 175 825

      Social and pension schemes

      1 400 000

      1 400 000

      47 156 146

      47 156 146

      Social and land transport pension schemes



      39 647 146

      39 647 146

      Marine pension and social security schemes



      7 400 000

      7 400 000

      Mines, SEITA and various pension plans

      1 400 000

      1 400 000

      109 000

      109 000

      2



      109 000

      109 000

      Relations with local authorities

      13 652 083

      19 093 897



      Departmental financial competition

      1 349 144

      1 349 144



      Financial competition for regions

      5 080 010

      5 080 010



      Specific competitions and administration

      7 222 929

      12 664 743



      Refunds and discounts

      11 086 880 000

      11 086 880 000



      State tax refunds and discounts (evaluative credits)

      10 351 880 000

      10 351 880 000



      Local tax refunds and discounts (evaluative credits)

      735 000 000

      735 000 000



      Health

      782 814 983

      863 414 983

      1 379 000

      2 983 000

      Health prevention and security

      404 300,000

      484 900 000



      Care and quality of the care system



      1 379 000

      2 983 000

      Disease protection

      378 514 983

      378 514 983



      Security

      30 248 274

      13 588 504

      15,820,000

      15,820,000

      National police

      28 178 274

      11 008 504



      National gendarmerie

      2 070 000

      2 580 000

      15,820,000

      15,820,000

      2



      15,820,000

      15,820,000

      Civil security

      68 700 000

      68 700 000



      Operational services response

      8 700 000

      8 700 000



      Coordination of relief

      60 000

      60 000



      Solidarity, integration and equality of opportunity

      437 981 936

      437 981 936

      140 189 488

      140 184 467

      Poverty reduction: active solidarity income and social experiments



      137 985 145

      137 985 145

      Actions for vulnerable families

      80 109 420

      80 109 420



      Handicap and dependency

      344 881 594

      344 881 594



      Equality between men and women



      1 282 305

      1 277 284

      2



      1 057 176

      1 057 176

      Conduct and support of health and social policies

      12 990 922

      12 990 922

      922 038

      922 038

      2



      922 038

      922 038

      Sport, youth and associative life

      20 068 436

      16 517 650

      10 116 619

      10 985 725

      Sport

      20 068 436

      16 517 650



      Youth and Associative Life



      4 917 789

      4 944 739

      Conduct and leadership of sport, youth and associative life policy



      5 198 830

      6 040 986

      2



      5,000

      5,000

      Labour and employment

      970 962 001

      970 962 001

      3,000

      138 340 458

      Access and return to employment




      135 340 458

      Accompanying economic change and employment development

      970 962 001

      970 962 001



      Design, management and evaluation of employment and labour policies



      3,000

      3,000

      2



      3,000

      3,000

      City and housing

      600 345 104

      599 010 857

      929 669

      13 885 032

      Prevention of exclusion and inclusion of vulnerable persons

      32 869 015

      32 869 015



      City policy

      8 771 639

      7 437 392



      Access to housing assistance

      558 704 450

      558 704 450



      Development and improvement of housing supply



      929 669

      13 885 032

      2



      929 669

      929 669

      Total

      16 333 520 173

      16 359 483 152

      6 485 035 722

      6 509 514 152


      E T A T C
      (Art. 10 of the Law)
      Apportionment of appropriations for 2009
      special accounts
      SPECIAL ACCOUNTS


      (In euros)



      INTITULÉS DE MISSION
      and Programme
      AUTORISATIONS
      commitment
      open
      CREDITS OF PAYMENT
      additional requirements
      AUTORISATIONS
      cancelled commitment
      CREDITS
      payment cancelled

      Agricultural and rural development

      3 790 000

      3 790 000



      Development and transfer to agriculture

      590 000

      590 000



      Applied research and innovation in agriculture

      3,200,000

      3,200,000



      State real estate management



      560 000

      560 000

      Contribution to state debt



      20 000

      20 000

      Contribution to real estate expenditures



      540 000 000

      540 000 000

      Management and valorization of resources derived from the use of the Hertz spectrum



      600,000

      600,000

      Optimization of the use of the Hertzian spectrum



      600,000

      600,000

      State financial participation



      4,000 000

      4,000 000

      State debt and state public institutions



      4,000 000

      4,000 000

      Pensions

      300,000

      300,000

      300,000

      300,000

      Military Disability Pensions and War Victims and Other Pensions

      300,000

      300,000

      300,000

      300,000

      Title 2

      300,000

      300,000



      Total

      4 090 000

      4 090 000

      5 160 300 000

      5 160 300 000


      FINANCIAL ASSESSMENTS


      (In euros)



      INTITULÉS DE MISSION
      and Programme
      AUTORISATIONS
      commitment
      open
      CREDITS OF PAYMENT
      additional requirements
      AUTORISATIONS
      cancelled commitment
      CREDITS
      payment cancelled

      Advances to territorial authorities

      1 027 000

      1 027 000



      Advances in the amount of taxation to regions, departments, municipalities, institutions and various agencies

      1 027 000

      1 027 000



      Loans to foreign States

      209 520 000

      209 520 000



      Loans to foreign states for debt consolidation towards France

      209 520 000

      209 520 000



      Total

      1 236 520 000

      1 236 520 000




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


Done in Paris, December 30, 2009.


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,

Civil Service

and state reform,

Eric Woerth

(1) Act No. 2009-1674. Preparatory work: National Assembly: Bill No. 2070; Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 2132; Discussion on 9 and 10 December 2009 and adoption on 10 December 2009 (TA No. 382). Senate: Bill, passed by the National Assembly, No. 157 (2009-2010); Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Finance Committee, No. 158 (2009-2010); Opinion of Mr. Michel Thiollière, on behalf of the Committee on Culture, No. 167 (2009-2010); Discussion on 17 and 18 December 2009 and adoption on 18 December 2009 (TA No. 35, 2009-2010). National Assembly: Bill No. 2172; Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Joint Parity Commission, No. 2197; Discussion and adoption on 22 December 2009 (TA No. 390). Senate: Report of Mr. Philippe Marini, General Rapporteur, on behalf of the Joint Joint Committee, No. 184 (2009-2010); Discussion and adoption on December 23, 2009 (TA No. 50, 2009-2010). ― Constitutional Council: Decision No. 2009-600 DC of 29 December 2009 published in the Official Journal of this day.
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