Key Benefits:
The National Assembly and the Senate deliberated,
The National Assembly adopted,
Vu la Constitutional Council decision No. 2011-644 DC of 28 December 2011;
The President of the Republic enacts the following legislation:
I. ∙ IMPOSTS AND RESOURCES
A. ― Perception Authorization
of taxes and products
I. ― The collection of taxes, products and revenues assigned to the State, territorial authorities, public institutions and various bodies authorized to collect them continues to be carried out in 2012 in accordance with the laws and regulations and the provisions of this Act.
II. - Except as otherwise provided, this Act applies:
1° Income tax due in 2011 and subsequent years;
2° A corporate tax on the results of the fiscal years ended on December 31, 2011;
3° Effective January 1, 2012 for other tax provisions.
B. ― Tax Measures
I. ― At the beginning of chapter III of title I of the first part of Book I of the General Tax Code, is added a section 0I as follows:
“Section 0I
“Exceptional contribution to high incomes
"Art. 223 sexies.-I. ― 1. A contribution on the tax base income of the tax base of the tax household shall be instituted at the expense of the taxpayers subject to income tax, as defined in 1° of IV of section 1417 without the application of the quotient rules defined in section 163-0 A. The contribution is calculated by applying a rate of:
" ― 3% to the reference tax income fraction greater than €250,000 and less than or equal to €500,000 for single, widowed, separated or divorced taxpayers and the reference tax income fraction greater than €500,000 and less than or equal to €1,000 for taxpayers subject to common taxation;
" ― 4% to the reference tax income fraction greater than €500,000 for single, widowed, separated or divorced taxpayers and the reference tax income fraction greater than €1,000 000 for taxpayers subject to common taxation.
“2. The contribution is declared, controlled and recovered under the same rules and under the same guarantees and penalties as in income tax.
“II. ― 1. However, if, in respect of the tax year to the contribution referred to in 1 of I, the taxpayer's reference tax income is greater than or equal to once and a half the average of the reference tax revenues of the previous two years, the portion of the tax income of the taxation year greater than that average is divided by two, then the amount so obtained is added to that same average. The additional contribution thus obtained is then multiplied by two.
"The first paragraph of this 1 is applicable to taxpayers whose reference tax income for each of the two years preceding that of taxation has not exceeded $250,000 for single, widowed, separated or divorced taxpayers and $500,000 for taxpayers subject to common taxation.
"This provision is applicable to taxpayers who have been subject to income tax for the two years preceding that of taxation for more than half of their French or foreign source incomes of the same nature as those in the composition of the reference tax income.
“2. In the event of a change in the taxpayer's family situation in the taxation year or in the preceding two years, the reference tax revenues referred to in 1 are:
“(a) The couple and tax homes to which spouses or partners belonged in the years referred to in this 2 in the event of union.
"However, in the event of an option under the contribution year for the separate taxation defined in the second paragraph of section 6, paragraph 5, the b of this 2 applies;
“(b) The taxpayer and the tax households to which the taxpayer is liable for the contribution belonged in the years referred to in this 2 in case of divorce, separation or death.
"The benefit of this 2 shall be subject to the filing of a claim including the information necessary for the calculation of the average calculated in the manner specified.
"The claims are addressed to the tax service within the time limit set out in sections R. 196-1 and R. 196-3 of the Tax Procedures Book. They are presented, educated and judged under the applicable rules of procedure for income tax.
“3. For the calculation of the average referred to in this II, the reference tax income determined for the years 2009 and 2010 is that defined in 1° of Article 1417. This is the one defined in 1 of the I of this section for defined reference tax revenues beginning in 2011. »
II.-The last paragraph of Article 170 of the Code is amended as follows:
1° After the reference: « 163 quinquies C bis », the word: « and » is replaced by the sign: «, » ;
2° The words are added: "and the taxable net amount of surplus-values referred to in sections 150 U to 150 UD".
III.-A. ― I is applicable from the taxation of revenues in 2011 and until the taxation of revenues in the year for which the public deficit of public administrations is null. This deficit is found under the conditions set out in the second paragraph of Article 3 of Council Regulation (EC) No. 479/2009 of 25 May 2009 on the application of the protocol on the procedure for excessive deficits annexed to the Treaty establishing the European Community.
B. ― The II applies to surplus-values made in respect of transfers effective January 1, 2011.
I. ― The 1° of Article 726 of the General Tax Code is amended as follows:
1° In the first paragraph, the rate: "3%" is replaced by the words: "3% for the fraction of the plate less than 200,000 €, 0.5% for the fraction between 200,000 € and 500,000 € and 0.25% for the fraction exceeding 500,000 €";
2° The penultimate paragraph is thus written:
"When the assignments referred to in the second and third paragraphs of this 1st are opposed by an act passed abroad and that they relate to shares or shares of companies having their headquarters in France, these assignments are subject to the right to register under the conditions provided for in this 1st, unless, where applicable, a tax credit equal to the amount of the registration fees actually paid in the State of registration or the State of formal residence This tax credit is payable on the French tax for each of these transfers, within the limits of this tax. » ;
3° After the same preambular paragraph, a subparagraph shall read:
"1° bis A 3 % :".
II.-Le II du même article 726 est compléter par cinq alinéas ainsi écrits :
"The perceptions mentioned in 1° and 1° bis of I are not applicable:
"– to the acquisitions of social rights realized as part of the redemption of its own securities by a corporation or an increase in capital;
“– to the acquisition of social rights of companies under safeguard or judicial recovery procedure;
"to acquire social rights when the transferor is a member of the same group, within the meaning of Article 223 A, that the corporation acquires them;
"–to operations within the scope of section 210 B."
III. – I comes into force as of January 1, 2012.
The V of Article 7 of Law No. 2011-900 of 29 July 2011 for 2011 is supplemented by a sentence as follows:
"However, when a divorce agreement was presented to the judge before July 30, 2011, the share is the fulfillment of the registration fee or the land advertising tax provided for in the court.Article 746 of the General Tax Code in its writing before the entry into force of this Article IV, notwithstanding the date of the approval of the Convention by the judge. »
I. ― The general tax code is amended as follows:
1° After the 1° of the II of Article 150 U, it is inserted a 1° bis as follows:
"1° bis As part of the first assignment of a dwelling, including its immediate and necessary dependencies within the meaning of 3° if their assignment is concurrent with that of the said dwelling, other than the main residence, when the assignor has not been the owner of its main residence, directly or by interposed person, during the four years preceding the assignment.
"The exemption is applicable to the fraction of the transfer price defined in section 150 VA that the assignor re-employs, within twenty-four months from the assignment, to the acquisition or construction of a dwelling that he or she affects, upon completion or acquisition if it is later, to his or her main dwelling. In the event of a breach of any of these conditions, the exemption is questioned for the year of the default; »
2° In the last paragraph of Article 170, after the reference: "163 C bis quinquies", are inserted the words: ", the amount of surplus-values exempted under Article 150 U 1 bis of Article 150;
3° After the first paragraph of Article 726, it is inserted a paragraph as follows:
"In respect of the securities referred to in 2° of the I, with the exception of the securities of civil real estate companies offered to the public, the registration fee shall, as opposed to the fraction of the assigned securities, include the real value of the property and real property rights held, directly or indirectly, through other real property entities with preponderance, after deduction of the sole liability for the acquisition of the said property and property rights, »
II.-The 1° of I applies to surplus-values realized for transfers effective February 1, 2012.
After the word: "he", the end of the first sentence of the first paragraph of Article 150 VB of the General Code of Taxes is thus written: "is stipulated in the act, being specified that this price means the existence and work in the case of an acquisition carried out according to the legal regime of the sale of a building to be renovated. »
Part II of section 150 VC of the same code is repealed.
I. ― After the b of the 3rd of Article 158 of the same code, it is inserted a bbi as follows:
“b bis) To the exempt profits distributed by the listed real estate investment companies referred to in Article 208 C or by the investment companies with variable capital preponderance referred to in Article 208 nunies; "
II.-People who opted for subjugation at the sampling provided for in thearticle 117 quater of the general tax code, on the basis of the income distributed in 2011 by the companies of real estate preponderance to variable capital and by the listed real estate investment companies referred to respectively in the 3rd nonies of section 208 and section 208 C of the same code and corresponding to their exempt profits, imput the amount of this levy on the income tax of the year 2011 established under the conditions set out in the article itself.
III. ― After the first occurrence of the reference: "208", the end of the last sentence of 4° of I of Article L. 221-31 of the monetary and financial code is thus written: "of the same code. »
IV. ∙ The third of this section comes into force on October 21, 2011. By derogation fromArticle L. 221-31 of the monetary and financial code in its coming into force on October 21, 2011, the securities of companies subject toArticle 208 C of the General Tax Code and companies with similar characteristics or subject to a regulation equivalent to those of the companies mentioned in the same Article 208 C and having their seat in a Member State of the European Union or in another State Party to the Agreement on the European Economic Area having entered into a tax agreement with France that contains an administrative assistance clause in order to combat tax fraud or evasion that appear on 21 October 2011 in a plan of equities can continue
Aunt first paragraph of 1 of Article 199 unviciees of the General Tax Codethe year: "2011" is replaced by the year: "2014".
I. ― The same code is amended:
1° The VI of Article 44 quaterdecies is thus amended:
(a) The first paragraph is deleted;
(b) At the end of the second paragraph, the words: "before imputation of that provided for in Article 217 bis" are deleted;
(c) In the third paragraph, the reference: "and article 217 bis" is deleted;
2° In the thirty-first paragraph of article 199 undecies B and in the fifth paragraph of article 199 undecies C, the reference is "to articles 217 bis and" replaced by the words "to article";
3° Article 217 bis is repealed;
4° At the end of the first paragraph of the IV bis of Article 217 undecies, the words: "slaughters provided for in Articles 44 quaterdecies and 217 bis" are replaced by the words: "slaughter under Article 44 quaterdecies";
5° In the last two sentences of the first paragraph and at the end of the first sentence of the sixth paragraph of Article 223 A, at the end of the first paragraph of Article 223 B and the first paragraph of Article 223 L, the references: "to Articles 214 and 217 bis" are replaced by the reference: "to Article 214";
6° At the end of the first paragraph of Article 223 D, the reference: "and 217 bis" is deleted;
7° Section 223 L is repealed.
II.-A the first sentence of 1° of Article L. 3324-1 of the Labour Code, the references: ", 208 C and 217 bis" are replaced by the reference: " and 208 C".
I. ― Section 39 of the General Tax Code is amended as follows:
1° The first paragraph of the 12 is as follows:
"Where there are dependencies between the conceding company and the concessionaire company, the amount of royalties taken into account for the calculation of the taxable net result under the plan referred to in 1 of section 39 terdecies shall be deductible from the taxable result of the concessionaire company only in the relationship between the reduced rate provided for in the second paragraph of paragraph (a) of section 219 and the normal rate provided in the second paragraph of the same I. This paragraph is not applicable where the concessionaire company provides, in the context of the documentation referred to in the penultimate sentence of the tenth paragraph of section 39 terdecies, proof that the operation of the licence or the concededed process, on the one hand, creates to it, over the entire concession period, a value added and, on the other, is real and cannot be viewed as a constitutive French purpose setting. » ;
2° It is added a 12 bis as follows:
"12 bis. The amount of royalties owed by a company granting a licence or process taken in concession shall be deductible only from the net result of that taxable undertaking under the scheme referred to in 1 of section 39 terdecies.
"The potential excess of the total amount of royalties on the net result referred to in the first paragraph of this 12 bis shall not be deductible from the taxable result of the undertaking referred to in the same first paragraph as in the relationship between the reduced rate provided for in the second paragraph of paragraph 1 of paragraph 1 of Article 219 and the normal rate provided for in the second paragraph of the same I.
"A fraction equal to [18,1/3]/ [33,1/3] of the amount of royalties deducted from the taxable income at the normal rate and relating to licences and processes given in concession during a subsequent fiscal year is reported to the taxable result at the normal rate of the current fiscal year at the date on which the concessionaire conced them, unless that undertaking satisfied the royalty referred to in the second sentence of the first paragraph of the 12 at reason This paragraph applies to the amount of royalties deducted in the fiscal years covering one of the three years preceding the date on which the concessionaire concedes the licences or processes. »
II.-A the first sentence of the tenth paragraph of article 39 terdecies of the same code, the reference: "to this b" is replaced by the reference: "to this paragraph".
III.-The I is applicable to exercises beginning on 13 October 2011.
Aunt first paragraph of Article 39 bis A of the General Tax Codethe year: "2011" is replaced by the year: "2012".
The 3 of the II of Article 212 of the same code is completed by a 5° as follows:
« 5° Due to borrowings contracted by a civil society for the purpose of the construction of buildings for the sale and guaranteed by one or more of its partners, provided however that, on the one hand, the quotity guaranteed by the partner(s) does not exceed for each loan the proportion of their rights in the said civil society and, on the other hand, that the borrowed amounts are not made available again by that company. »
In I of section 220 undecies of the same code, the year: "2011" is replaced by the year: "2012".
I. ― After the second of Article 244 quater B of the same code, it is inserted a bis as follows:
“(a bis) In the event of a loss of capital assets, the depreciation allowance corresponding to the difference between insurance compensation and the cost of reconstruction and replacement; "
II. – I comes into force as of January 1, 2009.
I. ― II of Article 1465 A of the general tax code is supplemented by the words: "recognized on the whole borough or canton or in a majority of their communes including the chief township".
II. ― Loss of revenues for territorial authorities is compensated by the increase due to competition from the overall operating staffing and correlatively for the State by the increase of the rights referred to in articles 575 and 575 A of the general tax code.
III. ― Loss of revenues for the State are compensated by the creation of an additional tax on the rights covered by the articles 575 and 575 A of the general tax code.
IV. ― Losses of income for social security organizations are compensated by the creation of an additional tax on the rights covered by articles 575 and 575 A of the general tax code.
I. ― After the second occurrence of the word "taxes", the end of the first sentence of the 1st of Article L. 3324-1 of the Labour Code is deleted.
II. ― I applies from fiscal years opened on September 21, 2011.
I. ― It is established for 2012 a tax due by persons who operate one or more facilities whose activity falls under one of the categories set out in Annex I to Directive 2003/87/EC of the European Parliament and of the Council, of 13 October 2003, establishing a system for the exchange of quotas of greenhouse gases in the Community and amending Directive 96/61/EC of the Council, and which received under the period of 1 January 2008
II. ― This tax is collected at a rate fixed by joint order of Ministers responsible for the economy and budget within the limits of 0.03% and 0.07% of the total amount, excluding the value added tax, of the deliveries of goods and services made in 2011 by the persons mentioned in I.
III. – The tax is due on January 1, 2012.
The amount owing shall not exceed, for each of the persons referred to in I, the result of the total number of greenhouse gas emission quotas allocated for the period from 1 January 2008 to 31 December 2012, for all facilities operated by €6.18.
IV. – Respondents declare and dispose of the tax on the schedule to the declaration referred to in the 1 of Article 287 of the General Tax Codefiled for the month of March or the first quarter of the year of due diligence. It shall be acquitted upon deposit of the statement.
Debts who, as a result of quota assignments after 1 January 2012, exceed the threshold referred to in I of this section, declare and dispose of the tax on the declaration referred to in first paragraph of this IV, filed under the third month following the date of assignment of quotas.
V.-The tax is recovered and controlled under the same procedures and under the same sanctions, guarantees, security rights and privileges as the value added tax.
VI.-Section 64 of Act No. 2010-1657 of 29 December 2010 of Finance for 2011 is repealed.
VII.-This section and the order referred to in II come into force on January 1, 2012.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-644 DC of 28 December 2011. ]
I. ― The code of cinema and animated image is thus modified:
1° Article L. 115-6 is supplemented by a paragraph as follows:
"It is also considered as a television service distributor any person offering access to online public communication services or telephony services, as long as the subscription to these services allows television services to be received under this access. » ;
2° The second part of article L. 115-7 is as follows:
« 2° For television service distributors:
“(a) Subscriptions and other amounts paid by users for one or more television services. The proceeds of these subscriptions and other amounts are deducted by 10%;
“(b) Subscriptions and other amounts paid by users in respect of services paid in the context of bids for the general public, composites or any other nature, giving access to communication services to the public on-line or to telephony services, provided that subscription to these services allows for television services to be received. The proceeds of these subscriptions and other amounts are deducted by 66%. » ;
3° Article L. 115-9 is amended as follows:
(a) The first paragraph of the 1st is supplemented by a sentence as follows:
"This threshold is set at €16,000 for television service publishers who do not benefit from the resources provided by the broadcast of advertising messages. » ;
(b) The a to i of the 2° are replaced by a to d thus written:
"(a) 0.5% for the fraction greater than €10,000 and less than or equal to €250,000;
"b) 2.10 % for the fraction greater than 250,000 € and less than or equal to 500,000 €;
"c) 2.80 % for the fraction greater than 500,000 € and less than or equal to 750,000 €;
"(d) 3.50 per cent for the fraction above €750,000. » ;
(c) After the word: "at", the end of the last sentence of the 3rd is thus written: "d of the 2nd is increased by 5.25. »
II.-The I shall enter into force on a date fixed by decree that may not be later than 1 January 2013, with the exception of the ard of 3° that comes into force on the date of promulgation of this Act.
III.-The loss of revenue resulting from the National Centre for Cinema and the animated image of the ath of 3° of the I is compensated by the creation and allocation of an additional tax to the rights referred to in articles 575 and 575 A of the general tax code.
At the fortieth line last column of Table B of Article 265 of the Customs Codethe number: "5.66" is replaced by the number: "7.20".
I. ― After the 1 quinquies of Article 266 sexies of the same code, it is re-established a 2 as follows:
“2. To industrial effluent injection facilities authorized under theArticle 84 of Act No. 2003-699 of 30 July 2003 the prevention of technological and natural risks and the repair of damage; "
II.-The I is applicable as of 1 November 2011.
The general tax code is amended as follows:
1° Section 274 is repealed;
2° In the first paragraph of section 283, the reference: "274" is replaced by the reference: "275".
I. ― Article 279 of the same code is supplemented by a n as follows:
“(n) Provision is made for the right to use animals for physical and sporting activities and for all agricultural facilities necessary for this purpose, as well as for other benefits. »
II.-The loss of revenue for the State is compensated by the increase in the rights covered by articles 575 and 575 A of the general tax code.
I. ― The same code is amended:
1° The c of 3 of Article 885-0 V bis is supplemented by a sub-paragraph as follows:
"The condition provided for in the first paragraph of this c shall not apply if the corporation holds only shares in a corporation carrying on any of the activities referred to in (b) of 1 whose capital is held for at least 10% by one or more cooperative corporations or by one of their unions; »
2° The c of the 3rd of the I of Article 199 terdecies-0 A is supplemented by a paragraph as follows:
"The condition provided for in the first paragraph of this c shall not apply if the corporation holds only shares in a corporation carrying on any of the activities referred to in the d of the 2° whose capital is held for at least 10% by one or more cooperative companies or by one of their unions; "
II.-The I applies to subscriptions made effective January 1, 2012.
Section 3 of Chapter II of Title III of Part II of Book I of the same Code is amended as follows:
1° In the title, the words: "Received Contribution" are replaced by the words: "Received Contributions";
2° An article 1613 ter is added as follows:
"Art. 1613 ter.-I. ― A perceived contribution on liquid beverages and preparations for drinks for human consumption is established:
« 1° Relevant codes NC 2009 and NC 2202 of the Customs Tariff;
« 2° Containing added sugars;
« 3° Packaging in containers for retail sale either directly or through a professional;
« 4° Including the alcoometric title does not exceed 1.2 % vol. or, in the case of beers within the meaning of 520 A, 0.5% vol.
"It is excluded from the perimeter of this contribution from infant milk first and second ages, growth milks and side nutrition products for sick people.
“II. ― The amount of the contribution is set at €7.16 per hectolitre. This amount is raised as of January 1st of each year beginning January 1, 2013, in a proportion equal to the growth rate of the Out-of-Catum Consumer Price Index in the last year. This amount is expressed with two digits after the comma, the second digit being increased by one unit if the following figure is equal to or greater than five. It is found by order of the Minister responsible for the budget, published in the Official Gazette.
"III.-1. The contribution is due to the drinks mentioned in I by their manufacturers established in France, their importers and the people who make intra-community acquisitions in France, on all quantities delivered on a costly or free basis.
“2. The contribution is also payable to persons who, as part of their business activity, provide expensive or free drinks to their customers in the state referred to in I, of which they have previously assembled the various components presented in containers not intended for retail sale.
"IV.- Shipments to another Member State of the European Union or another State Party to the Agreement on the European Economic Area and exports to a third country are exempt from the contribution when carried out directly by the persons mentioned in 1 of III.
"People who acquire from a debtor the contribution of the beverages and preparations mentioned in I that they are destined for a delivery to another Member State of the European Union or another State Party to the Agreement on the European Economic Area or to an export to a third country acquire these drinks and preparations free of the contribution.
"In order to benefit from the provisions of the second paragraph of this IV, the interested parties must address to the supplier, when located in France, and in all cases to the customs service of which they depend a certificate certifying that the drinks and preparations are intended to be delivered or exported in the same second paragraph. This certificate includes the commitment to make the contribution in the event that the drink or preparation would not receive the destination that motivated the franchise. A copy of the attestation is retained in support of the accounting of the persons concerned.
"V. ― The contribution referred to in I of this section shall be paid to the Customs administration. It is recovered and controlled under the rules, sanctions, guarantees and privileges applicable to the specific law referred to in Article 520 A. The right of resumption of administration is exercised within the same time limits.
"VI. ― The proceeds of the contribution governed by this Article shall be allocated for half to the National Health Insurance Fund for Employees. »
Section 3 is supplemented by an article 1613 quater as follows:
"Art. 1613 quater.-I. ― A perceived contribution on liquid beverages and preparations for drinks for human consumption is established:
« 1° Relevant codes NC 2009 and NC 2202 of the Customs Tariff;
« 2° Containing synthetic sweeteners and containing no added sugars;
« 3° Packaging in containers for retail sale either directly or through a professional;
« 4° Including the alcoometric title does not exceed 1.2 % vol. or, in the case of beers within the meaning of 520 A, 0.5% vol.
"It is excluded from the perimeter of this tax food for special medical purposes as well as hyper-protected food for undernourished persons.
“II. ― The amount of the contribution is set at €7.16 per hectolitre. This amount is raised as of January 1st of each year beginning January 1, 2013, in a proportion equal to the growth rate of the Out-of-Catum Consumer Price Index in the last year. This amount is expressed with two digits after the comma, the second digit being increased by one unit if the following figure is equal to or greater than five. It is found by order of the Minister responsible for the budget, published in the Official Gazette.
"III. 1. The contribution is due to the drinks mentioned in I by their manufacturers established in France, their importers and the people who make intra-community acquisitions in France, on all quantities delivered on a costly or free basis.
“2. The contribution is also payable to persons who, as part of their business activity, provide expensive or free drinks to their customers in the state referred to in I, of which they have previously assembled the various components presented in containers not intended for retail sale.
"IV. ― Shipments to another Member State of the European Union or another State Party to the Agreement on the European Economic Area as well as exports to a third country are exempt from the contribution when carried out directly by the persons mentioned in 1 of III.
"People who acquire from a debtor the contribution of the beverages and preparations mentioned in I that they are destined for a delivery to another Member State of the European Union or another State Party to the Agreement on the European Economic Area or to an export to a third country acquire these drinks and preparations free of the contribution.
"In order to benefit from the provisions of the second paragraph of this IV, the interested parties must address to the supplier, when located in France, and in all cases to the customs service of which they depend a certificate certifying that the drinks and preparations are intended to be delivered or exported in the same second paragraph. This certificate includes the commitment to make the contribution in the event that the drink or preparation would not receive the destination that motivated the franchise. A copy of the attestation is retained in support of the accounting of the persons concerned.
"V. ― The contribution referred to in I of this section shall be paid to the Customs administration. It is recovered and controlled under the rules, sanctions, guarantees and privileges applicable to the specific law referred to in Article 520 A. The right of resumption of administration is exercised within the same time limits. »
At the 4th of Article 1649 quater L of the same code, after the word "marketers", it is inserted the word ", farmers".
II. - AFFECTIVE RESOURCES
A. ― Territorial Community Provisions
The general code of territorial authorities is amended as follows:
1° Article L. 1613-1 is supplemented by a paragraph as follows:
"In 2012, this amount equals 41,389,752,000 €. » ;
2° Section L. 3334-1 is amended as follows:
(a) The fourth and fifth preambular paragraphs are deleted;
(b) It is added a paragraph to read:
"In 2012, the amount of the overall operating staffing of the departments is equal to the amount allocated in 2011, less than the amount corresponding to the movements made in 2012 pursuant to theArticle 199-1 of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities. » ;
3° In the last sentence of the first paragraph of Article L. 4332-4, after the year: "2011", the words "and in 2012".
I. ― The same code is amended:
1° In the second paragraph of Article L. 1614-1, the reference: "and 1° of Article L. 6173-9" is deleted and the words: "in 2009,2010 and 2011" are replaced by the words: "from 2009";
2° The second sentence of the second paragraph of Article L. 2334-26 is as follows:
"Since 2011, this change does not apply. » ;
3° The last two sentences of Article L. 2334-32 are deleted;
4° The last sentence of the second paragraph of Article L. 2335-1 is as follows:
"Since 2011, this change does not apply. » ;
5° The last sentence of article L. 3334-12 is as follows:
"This change does not apply as of 2009. » ;
6° Sections L. 3334-16 and L. 4332-3 are amended as follows:
(a) At the beginning of the third paragraph, the words: "From 2009 to 2011" are replaced by the words: "From 2009";
(b) The fourth preambular paragraph is deleted;
7° In the last sentence of the last paragraph of Article L. 4425-2 and the first paragraph of Article L. 4425-4, the words "For derogatory" are deleted and the words: "in 2009, in 2010 and in 2011" are replaced by the words: "from 2009";
8° Article L. 6364-5 is amended as follows:
(a) At the beginning of the fifth paragraph, the words: "In 2011" are replaced by the words: "From 2011";
(b) The sixth preambular paragraph is deleted.
II.-A la second sentence of the last paragraph I of Article 98 of Law No. 83-8 of 7 January 1983 with respect to the division of competence between municipalities, departments, regions and the State, the words "For derogation" are deleted and the words: "in 2009, in 2010 and in 2011" are replaced by the words "from 2009".
III.-Section 134 of the Financial Law for 2003 (No. 2002-1575 of 30 December 2002) is amended as follows:
(a) In the first paragraph of II, the reference: "L. 118-7" is replaced by the reference: "L. 6243-1";
(b) In the last paragraph, the words "For derogation" are deleted and the words "in 2009, in 2010 and in 2011" are replaced by the words "from 2009".
I. ― Section 279 of the General Tax Code is amended as follows:
1° After the words: "paid by", are inserted the words: "the departments,"
2° The words are added: "or departmental".
II.-The financial consequences for the State resulting from I are compensated by the creation of an additional tax on the rights provided for in the articles 575 and 575 A of the general tax code.
Section L. 3334-16-2 of the General Code of Territorial Communities is amended as follows:
1° The first paragraph is amended to read:
(a) The first sentence is supplemented by the words: ", with the exception of that of Mayotte";
(b) In the second sentence, the year: "2011" is replaced by the year: "2012";
2° At the end of 1° to 3° of I, the year: "2011" is replaced by the year: "2012";
3° II is thus amended:
(a) The words: "transfer of competence" are replaced by the words: "transfer of skills";
(b) The words: "and, if any, the resulting extension of competence" are replaced by the sign: ",";
(c) After the words: "insertion policies", is inserted the reference: "and ofOrder No. 2010-686 of 24 June 2010 carrying extension and adaptation in overseas departments, in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon de la Act No. 2008-1249 of 1 December 2008 generalizing the active solidarity income and reforming the integration policies";
4° The III is thus amended:
(a) In the first sentence of the second paragraph, the words: "minimum income of insertion in overseas departments and the cumulative number at the national level of beneficiaries of the minimum income of insertion and beneficiaries of the lump sum mentioned in the 2° of the article L. 262-2 of the code of social action and of families diminished of the total number of beneficiaries of the lump sum mentioned in the article L. 262-9
(b) In the second sentence of the same second paragraph, after the words: "activity", are inserted the words: ", on the one hand, and the transfer of competence resulting from the Act No. 2008-1249 of 1 December 2008 and ofOrder No. 2010-686 of 24 June 2010 referred to above, on the other hand » ;
(c) In the third paragraph, the words: "transfer of jurisdiction" are replaced by the words: "transfers of competence", the words: "above and the resulting extension of competence" are replaced by the word: "and" and the word: "above" is replaced by the word "above";
5° The IV is thus amended:
(a) The second preambular paragraph reads as follows:
"The amount of this assessment is equal to the accumulated amount of credits allocated to each overseas department in 2011 for the third share apportioned that same year. This share is divided between overseas departments by application of the ratio between the total number of contracts of insertion by the activity mentioned in article L. 522-8 of the code of social action and families, contracts of support in the employment mentioned in theArticle L. 5134-20 of the Labour Code and access to employment contracts referred to in Article L. 5522-5 of the same code, found in each overseas department as of December 31 of the year preceding the year for which the payment is made and the same total number recorded on the same date for all overseas departments. These contracts are recognized by the Minister of Labour. » ;
(b) In the last paragraph, the words: "recognized as of December 31 of the year preceding the year in respect of which the payment is made by the Minister for Social Action in each metropolis department" are replaced by the words: "recognized by the Minister for Labour in each metropolis department on December 31 of the year preceding the year in respect of which the payment is made";
6° In the first and third paragraphs of the V, the words: "of the transfer of competence realized" are replaced by the words: "of the transfers of skills realized", the words: "the above mentioned and the extension of competence carried out" are replaced by the word "and" and, after the year: "2008", the word "the above-mentioned" is replaced by the word "the above-mentioned";
7° A VI is added as follows:
"VI. ― Any regularizations to be carried out on the amount of one or more of the shares provided for in the II to IV, assigned to one or more departments under a previous fiscal year, when the data taken into account to apportion the credits of that fiscal year are subsequently corrected, in particular in the application of a judicial decision taken in force of a judgment.
"The amounts required for regularizations are taken from the current year's credits allocated to the shares to which these regularizations relate, before their distribution among the recipient departments. »
I. ― 2.1.2 and III of 5.3.2 ofArticle 2 of Act No. 2009-1673 of 30 December 2009 for 2010 are supplemented by two paragraphs:
"As of 2012, the compensation for the loss of income for each of the exemption measures giving rise to the compensations referred to in the preceding paragraph is equal, for each community or group with a specific taxation, to the proceeds of the taxable value added for the year before the payment of the compensation, located under the III of section 1586 octies of the general code of taxes and exempted under that measure for the public portion
"In respect of 2012, excluding compensation for exemptions from contribution on the value added of the enterprises corresponding to the exemptions from the property contributions of the enterprises referred to in sections 1466 C and 1466 F of the General Tax Code and in section 2 of Act No. 94-1131 of 27 December 1994 relating to the taxation of Corsica, the compensations calculated in accordance with the terms set out in the preceding paragraph are reduced by application of the rates of 2009, »
II.-A. ― Sections L. 2335-3 and L. 3334-17 of the General Code of Territorial Communities are supplemented by a paragraph to read as follows:
"In 2012, the same compensations, to which the rates of change set for 2009-2010 and 2011, are applied, are reduced by application of the rate for 2012 to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
B. ― Sections 1384 B and 1586 B of the General Tax Code are supplemented by a paragraph as follows:
"In 2012, the same compensation, to which the 2009-2010 and 2011 rates of change are applied, is reduced by application of the 2012 rate to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
C. ― The last paragraph of Article 42 of the Financial Law for 2001 (No. 2000-1352 of 30 December 2000) is supplemented by a sentence as follows:
"In 2012, the same compensation, to which the 2009-2010 and 2011 rates of change are applied, is reduced by application of the 2012 rate to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
D. ― The fifth paragraph of Article 21 of the Financial Law for 1992 (No. 91-1322 of 30 December 1991) is supplemented by a sentence as follows:
"In 2012, the same compensation, to which the 2009-2010 and 2011 rates of change are applied, is reduced by application of the 2012 rate to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
E. ∙ 1. The last paragraph of Article 29 A of Act No. 2006-396 of 31 March 2006 for Equal Opportunities and A of the III of Article 27 of Law No. 2003-710 of 1 August 2003 orientation and programming for the city and urban renewal is supplemented by a sentence as follows:
"In 2012, the same compensation, to which the 2009-2010 and 2011 rates of change are applied, is reduced by application of the 2012 rate to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
2. The penultimate paragraph of the III of Article 7 of Act No. 96-987 of 14 November 1996 on the implementation of the revival pact for the city is supplemented by a sentence as follows:
"In 2012, the same compensations, to which the rates of change set for 2009-2010 and 2011, are applied, are reduced by application of the rate for 2012 to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
F. ― last paragraph of Article 6 of Law No. 2001-602 of 9 July 2001 II of section 137 and B of section 146 of Act No. 2005-157 of 23 February 2005 on the development of rural territories is supplemented by a sentence to read as follows:
"In 2012, the same compensation, to which the 2009-2010 and 2011 rates of change are applied, is reduced by application of the 2012 rate to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
G. ― The last paragraph of the IV bis of Article 6 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986) is supplemented by a sentence as follows:
"In 2012, the same compensation, to which the rates of change set for 2008,2009, 2010 and 2011, are applied, is reduced by application of the rate for 2012 to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
H. ― last paragraph of Article 4 B of Act No. 96-987 of 14 November 1996 referred to above, III of Article 52 of Law No. 95-115 of 4 February 1995 orientation for the development and development of the territory and B of III of Article 27 of Act No. 2003-710 of 1 August 2003 referred to abovethe eighth preambular paragraph of Article 95 of the Financial Law for 1998 (No. 97-1269 of 30 December 1997) and the ninth preambular paragraph of Article 29 of Act No. 2006-396 of 31 March 2006 referred to above shall be supplemented by a sentence as follows:
"In 2012, the same compensations, to which the rates of change set for 2009-2010 and 2011, are applied, are reduced by application of the rate for 2012 to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
I.-Le last paragraph of I of Article 51 of Act No. 2010-1657 of 29 December 2010 for 2011 is supplemented by a sentence as follows:
"In respect of 2012, the amount of the same endowment, to which the 2011 rate of change is applied, is reduced by application of the 2012 rate at the III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
J. ― Article 77 of Act No. 2009-1673 of 30 December 2009 referred to above is amended as follows:
1° The last paragraph of the XVIII is supplemented by a sentence as follows:
"Before 2012, this reduction is carried out by application to each of these elements, prior to their aggregation to form the allocation for the benefit of the departments, the rate of change set for 2011 and the rate set for 2012 at III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. » ;
2° The last paragraph of the XIX is supplemented by a sentence as follows:
"Before 2012, this reduction is carried out by application to each of these elements, prior to their aggregation to form the allocation for the benefit of the regions and the territorial community of Corsica, the rate of evolution set for 2011 and the rate planned for 2012 to III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
K. ― II of Article 154 of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities is supplemented by a G as follows:
"G. ― For 2012, the compensations calculated according to A, B and C, to which the rates of evolution set by D for 2009, the E for 2010 and the F for 2011, are applied, are reduced by application of the rate for 2012 for 2012 at the III of Article 33 of Law No. 2011-1977 of 28 December 2011 Finance for 2012. »
III.-A. ― The rate of change in 2012 of the compensations referred to in the last paragraph of I and II corresponds to the ratio between a total amount to be retained for 2012 and the total amount to be paid for 2011 for all of these compensations under the above-mentioned provisions.
B. ― The total amount to be retained for 2012, under the A, is €1,237,142,087, resulting in a rate of 14.5 per cent.
The VII of section 25 of Act No. 2006-1666 of 21 December 2006 of Finance for 2007 is repealed.
Section 139 of Act No. 2010-1657 of 29 December 2010 of Finance for 2011 is repealed.
Table of contentsI of Article 40 of Law No. 2005-1719 of 30 December 2005 for 2006 is thus drafted:
| Alsace | 4.72 | 6.69 |
| Aquitaine | 4.39 | 6.21 |
| Auvergne | 5.72 | 8.11 |
| Burgundy | 4.12 | 5.83 |
| Brittany | 4.75 | 6.72 |
| Centre | 4.27 | 6.06 |
| Champagne-Ardenne | 4.82 | 6,84 |
| Corse | 9.71 | 13,72 |
| Franche-Comté | 5.88 | 8.31 |
| Ile-de-France | 12.05 | 17.05 |
| Languedoc-Roussillon | 4.12 | 5.84 |
| Limousin | 7.98 | 11,27 |
| Lorraine | 7.23 | 10,23 |
| Midi-Pyrénées | 4.68 | 6.61 |
| Nord-Pas-de-Calais | 6.75 | 9,56 |
| Lower Normandy | 5.09 | 7.19 |
| Haute-Normandie | 5.02 | 7.11 |
| Pays de la Loire | 3.97 | 5.63 |
| Picardy | 5.30 | 7.49 |
| Poitou-Charentes | 4.19 | 5.94 |
| Provence-Alpes-Côte d'Azur | 3.93 | 5.55 |
| Rhône-Alpes | 4.13 | 5.84 |
The third of section 52 of Act No. 2004-1484 of 30 December 2004 of Finance for 2005 is amended as follows:
1° In the second sentence of the fifth paragraph, the year: "2011" is replaced by the year: "2012" and the amounts: "1.662 €" and "1.176 €" are replaced, respectively, by the amounts: "1.715 €" and "1.213 €";
2° The tenth and eleventh preambular paragraphs are as follows:
"In 2012, these percentages are set as follows:
| Ain | 1.063803 |
| Aisne | 0.953885 |
| Allier | 0.767526 |
| Alpes-de-Haute-Provence | 0.547907 |
| Hautes-Alpes | 0.422530 |
| Alpes-Maritimes | 1.596650 |
| Ardèche | 0.750082 |
| Ardennes | 0.649619 |
| Ariège | 0.391572 |
| Aube | 0.724697 |
| Aude | 0.735440 |
| Aveyron | 0.768894 |
| Bouches-du-Rhône | 2,304729 |
| Calvados | 1,114694 |
| Cantal | 0.576661 |
| Charente | 0.66429 |
| Charente-Maritime | 1.018632 |
| Dear | 0.641040 |
| Corrèze | 0.736847 |
| Corse-du-Sud | 0.217438 |
| Haute-Corse | 0.206866 |
| Côte-d'Or | 1.122198 |
| Côtes-d'Armor | 0.913253 |
| Creuse | 0.425491 |
| Dordogne | 0.772759 |
| Doubs | 0.861782 |
| Drôme | 0.826961 |
| Eure | 0.965434 |
| Eure-et-Loir | 0.831705 |
| Finistère | 1.039382 |
| Gard | 1.061242 |
| Haute-Garonne | 1.641160 |
| Gers | 0.457197 |
| Gironde | 1,785080 |
| Hérault | 1.287791 |
| Ille-et-Vilaine | 1,171071 |
| Indre | 0.591915 |
| Indre-et-Loire | 0.963780 |
| Isère | 1,810974 |
| Jura | 0.695580 |
| Landes | 0.737754 |
| Loir-et-Cher | 0.603540 |
| Loire | 1,100698 |
| Haute-Loire | 0.600134 |
| Loire-Atlantique | 1.522055 |
| Loiret | 1.081654 |
| Lot | 0.612813 |
| Lot-et-Garonne | 0.523686 |
| Lozère | 0.41619 |
| Hande-et-Loire | 1,168532 |
| Channel | 0.949369 |
| Marne | 0.923469 |
| Haute-Marne | 0.588705 |
| Mayenne | 0.543543 |
| Meurthe-et-Moselle | 1.036058 |
| Meuse | 0.535047 |
| Morbihan | 0.919371 |
| Moselle | 1.550637 |
| Nièvre | 0.621480 |
| North | 3.072818 |
| Oise | 1,106258 |
| Orne | 0.695547 |
| Pas-de-Calais | 2,174402 |
| Puy-de-Dôme | 1.415775 |
| Pyrenees-Atlantiques | 0.964924 |
| Hautes-Pyrénées | 0.575256 |
| Pyrenees-Orientales | 0.687633 |
| Bas-Rhin | 1.357954 |
| Haut-Rhin | 0.907301 |
| Rhône | 1.988889 |
| Haute-Saône | 0.4455899 |
| Saône-et-Loire | 1.033129 |
| Sarthe | 1.040691 |
| Savoie | 1,141492 |
| Haute-Savoie | 1,271997 |
| Paris | 2,401404 |
| Seine-Maritime | 1.699207 |
| Seine-et-Marne | 1.892366 |
| Yvelines | 1.738417 |
| Two-Sèvres | 0.641631 |
| Somme | 1.070377 |
| Tarn | 0.668741 |
| Tarn-et-Garonne | 0.436701 |
| Var | 1.338457 |
| Vaucluse | 0.738177 |
| Vendée | 0.934626 |
| Vienna | 0.671876 |
| Haute-Vienne | 0.610758 |
| Vosges | 0.742831 |
| Yonne | 0.760300 |
| Belfort Territory | 0.217676 |
| Essonne | 1.517919 |
| Hauts-de-Seine | 1,983566 |
| Seine-Saint-Denis | 1.912599 |
| Val-de-Marne | 1.515104 |
| Val-d'Oise | 1.579059 |
| Guadeloupe | 0.691515 |
| Martinique | 0.516359 |
| Guyane | 0.333560 |
| La Réunion | 1,445948 |
| Total | 100 |
I. ― Section 51 of the Financial Act No. 2008-1425 of 27 December 2008 for 2009 is amended as follows:
A. ― I is amended as follows:
1° In the first sentence of the first paragraph, the words "of the extension" are replaced by the words "of the transfer";
2° The 1° and 2° are replaced by 1° as follows:
« 1° The amount corresponding to the amounts recorded in the accounts of the family allowances and the funds of the agricultural social mutuality for the months of December 2009 to November 2010 under the lump sum mentioned in article L. 262-9 of the code of social action and of the families and disbursed by the metropolitan departments between January and December 2010, diminished of the expenses having incompeted the metropolitan departments prior to 2008 in the proportion of Act No. 2008-1249 of 1 December 2008 referred to above ; »
3° The 3° becomes a 2° ;
4° The 4th becomes a 3rd and, in the same paragraph, the year: "2011" is replaced by the year: "2012" and the words: "of the extension of skills carried out" are replaced by the words: "of the transfer of competence realized";
5° In the eighth paragraph, the amount "2,14 €" is replaced by the amount "2,255 €";
6° In the ninth paragraph, the amount "1.52 €" is replaced by the amount "1.596 €";
7° The as and bs are replaced by a so-called:
“(a) For each metropolitan department, the amount corresponding to the amounts recorded in the accounts of the family allowances and the funds of the agricultural social mutuality for the months of December 2009 to November 2010 under the lump sum mentioned in article L. 262-9 of the code of social action and families and disbursed by the metropolitan departments between January and December 2010, diminished of the expenses having interest in the same departments in 2008-11 Act No. 2008-1249 of 1 December 2008 referred to above, reported to the sum of the amounts mentioned in 1° to 3° ; »
8° c and d, respectively, become b and c and, at the end of these two paragraphs, the reference: "4°" is replaced by the reference: "3°";
9° After the fourteenth preambular paragraph, a sub-item reads as follows:
"For the calculation of the amount referred to in 1° and the percentage mentioned in a, the amounts recorded for each metropolitan department in the accounts of the family allowances and the funds of the agricultural social mutuality for the months of December 2009 to November 2010 under the lump sum mentioned in article L. 262-9 of the code of social action and families and disbursed by the departments between January and December 2010 areArticle L. 524-5 of the Social Security Code, in its applicable wording before the coming into force of Act No. 2008-1249 of 1 December 2008 referred to above, as of December 31, 2008 for each metropolitan department by the Minister for Social Action. If not, is taken into account for the calculation of the amount referred to in 1° and the percentage referred to in the amount of the expenditures set out by the State in 2008 for the allowance of a single parent, net of the amounts set out in respect of the proportional and lump sum interest provided for in theArticle L. 524-5 of the Social Security Codein its applicable wording before the coming into force of the same Act No. 2008-1249 of 1 December 2008, as of December 31, 2008 for each metropolitan department by the Minister for Social Action. » ;
10° The fifteenth and sixteenth preambular paragraphs are as follows:
" Effective 1 January 2012, these percentages are set as follows:
| Ain | 0.369123 |
| Aisne | 1.215224 |
| Allier | 0.555630 |
| Alpes-de-Haute-Provence | 0.199426 |
| Hautes-Alpes | 0.099973 |
| Alpes-Maritimes | 1,308023 |
| Ardèche | 0.313113 |
| Ardennes | 0.606470 |
| Ariège | 0.250437 |
| Aube | 0.610590 |
| Aude | 0.844620 |
| Aveyron | 0.159976 |
| Bouches-du-Rhône | 4.628220 |
| Calvados | 0.827138 |
| Cantal | 0.069390 |
| Charente | 0.632562 |
| Charente-Maritime | 0.837332 |
| Dear | 0.482202 |
| Corrèze | 0.194626 |
| Corse-du-Sud | 0.104239 |
| Haute-Corse | 0.241943 |
| Côte-d'Or | 0.449 516 |
| Côtes-d'Armor | 0.510 696 |
| Creuse | 0.099 989 |
| Dordogne | 0.44 288 |
| Doubs | 0.619 514 |
| Drôme | 0.588 051 |
| Eure | 0.866 043 |
| Eure-et-Loir | 0.470 919 |
| Finistère | 0.569 597 |
| Gard | 1.448 362 |
| Haute-Garonne | 1.399 622 |
| Gers | 0.160 464 |
| Gironde | 1.625 750 |
| Hérault | 1.826 549 |
| Ille-et-Vilaine | 0.742 512 |
| Indre | 0.279 277 |
| Indre-et-Loire | 0.629 289 |
| Isère | 1.071 597 |
| Jura | 0.215 957 |
| Landes | 0.379 609 |
| Loir-et-Cher | 0.362 057 |
| Loire | 0.668 075 |
| Haute-Loire | 0.151 955 |
| Loire-Atlantique | 1.252 227 |
| Loiret | 0.704 661 |
| Lot | 0.147 162 |
| Lot-et-Garonne | 0.46 771 |
| Lozère | 0.034 149 |
| Hande-et-Loire | 0.851 139 |
| Channel | 0.409 123 |
| Marne | 0.842 514 |
| Haute-Marne | 0.269 956 |
| Mayenne | 0.247 186 |
| Meurthe-et-Moselle | 0.982 808 |
| Meuse | 0.320 435 |
| Morbihan | 0.559 313 |
| Moselle | 1.355 419 |
| Nièvre | 0.322 358 |
| North | 7.382 497 |
| Oise | 1.270 154 |
| Orne | 0.378 393 |
| Pas-de-Calais | 4.518 726 |
| Puy-de-Dôme | 0.591 927 |
| Pyrenees-Atlantiques | 0.560 490 |
| Hautes-Pyrénées | 0.257 421 |
| Pyrenees-Orientales | 1.244 961 |
| Bas-Rhin | 1.405699 |
| Haut-Rhin | 0.921683 |
| Rhône | 1.507174 |
| Haute-Saône | 0.296866 |
| Saône-et-Loire | 0.509620 |
| Sarthe | 0.798344 |
| Savoie | 0.239946 |
| Haute-Savoie | 0.358196 |
| Paris | 1.368457 |
| Seine-Maritime | 2.373549 |
| Seine-et-Marne | 1.828345 |
| Yvelines | 0.881400 |
| Two-Sèvres | 0.4413240 |
| Somme | 1,178865 |
| Tarn | 0.462089 |
| Tarn-et-Garonne | 0.360126 |
| Var | 1,167008 |
| Vaucluse | 1.004665 |
| Vendée | 0.465025 |
| Vienna | 0.739861 |
| Haute-Vienne | 0.512912 |
| Vosges | 0.581651 |
| Yonne | 0.519409 |
| Belfort Territory | 0.218236 |
| Essonne | 1,341230 |
| Hauts-de-Seine | 1,105158 |
| Seine-Saint-Denis | 3,884534 |
| Val-de-Marne | 1.683287 |
| Val-d'Oise | 1.642120 |
| Guadeloupe | 3.065745 |
| Martinique | 2.542714 |
| Guyane | 2.456279 |
| La Réunion | 7.033443 |
| Saint-Pierre-et-Miquelon | 0.003393 |
| Total | 100 |
(In euros)
| Ain | 16 740 | 0 | 443 876 | 0 | 0 | 0 | 0 | 460 616 |
| Aisne | 0 | 972 | 1 094 347 | 0 | 0 | 0 | 0 | 1 084 375 |
| Allier | 67 888 | 0 | 1 205 080 | 0 | 0 | 0 | 0 | 1 272 968 |
| Alpes-de-Haute-Provence | 31 457 | 0 | 433 569 | 0 | 0 | 0 | 0 | 465 026 |
| Hautes-Alpes | 68 479 | 0 | 0 | ― 99 692 | 0 | 0 | 0 | 313 |
| Alpes-Maritimes | 0 | ― 1,565 360 | 0 | 0 | 2 796 857 | 0 | 0 | 4 362 217 |
| Ardèche | 0 | ― 383 276 | 0 | 0 | ― 582 779 | 0 | 0 | ― 966 055 |
| Ardennes | 459 031 | 0 | 1 646 420 | 0 | 0 | 0 | 0 | 2 105 450 |
| Ariège | 256 500 | 0 | 788 293 | 0 | 0 | 0 | 0 | 1 044 793 |
| Aube | 0 | ― 633 625 | 0 | 0 | ― 639 243 | 0 | 0 | 1 272 868 |
| Aude | 75 426 | 0 | 741 508 | 0 | 0 | 0 | 0 | 816 934 |
| Aveyron | 26 944 | 0 | 88 880 | 0 | 0 | 0 | 0 | 115 824 |
| Bouches-du-Rhône | 1 974 145 | 0 | 10 230 852 | 0 | 0 | 0 | 0 | 12 204 997 |
| Calvados | 0 | ― 33 069 | 0 | ― 290 705 | 0 | 0 | 0 | ― 323 774 |
| Cantal | 0 | ― 36 572 | 196 444 | 0 | 0 | 0 | 0 | 159 871 |
| Charente | 78 902 | 0 | 1 246 502 | 0 | 0 | 0 | 0 | 1 325 405 |
| Charente-Maritime | 71 541 | 0 | 735 421 | 0 | 0 | 0 | 0 | 806 962 |
| Dear | 6 441 | 0 | 0 | ― 261 600 | 0 | 0 | 0 | 255 159 |
| Corrèze | 14 709 | 0 | 0 | 177 670 | 0 | 0 | 0 | - 162 961 |
| Corse-du-Sud | 0 | ― 61 382 | 0 | 97 694 | 0 | 0 | 0 | 159 076 |
| Haute-Corse | 0 | 0 | 0 | ― 267 114 | 0 | 0 | 0 | ― 267 114 |
| Côte-d'Or | 230 110 | 0 | 1 841 759 | 0 | 0 | 0 | 0 | 2 071 868 |
| Côtes-d'Armor | 0 | - 130 | 565 259 | 0 | 0 | 0 | 0 | 435 100 |
| Creuse | 0 | ― 31 520 | 67 237 | 0 | 0 | 0 | 0 | 35 717 |
| Dordogne | 94 740 | 0 | 616 131 | 0 | 0 | 0 | 0 | 710 871 |
| Doubs | 0 | ― 622 709 | 0 | 0 | ― 908 550 | 0 | 0 | 1 531 259 |
| Drôme | 149 789 | 0 | 1 089 129 | 0 | 0 | 0 | 0 | 1 238 917 |
| Eure | 732 826 | 0 | 2 881 335 | 0 | 0 | 0 | 0 | 3 614 161 |
| Eure-et-Loir | 0 | ― 398 995 | 0 | 0 | 737 191 | 0 | 0 | 1 136 186 |
| Finistère | 60 734 | 0 | 570 489 | 0 | 0 | 0 | 0 | 631 223 |
| Gard | 131 096 | 0 | 1 576 880 | 0 | 0 | 0 | 0 | 1 707 976 |
| Haute-Garonne | 0 | ― 8 536 | 6 969 385 | 0 | 0 | 0 | 0 | 6 960 849 |
| Gers | 50 966 | 0 | 225 984 | 0 | 0 | 0 | 0 | 276 951 |
| Gironde | 0 | ― 625 | 1 903 767 | 0 | 0 | 0 | 0 | 1 903 142 |
| Hérault | 312 655 | 0 | 2 202 118 | 0 | 0 | 0 | 0 | 2 514 773 |
| Ille-et-Vilaine | 0 | 5 988 | 1 025 080 | 0 | 0 | 0 | 0 | 1 019 092 |
| Indre | 249 485 | 0 | 1 104 235 | 0 | 0 | 0 | 0 | 1 353 720 |
| Indre-et-Loire | 128 731 | 0 | 1 331 563 | 0 | 0 | 0 | 0 | 1 460 295 |
| Isère | 0 | 23 373 | 6 001 609 | 0 | 0 | 0 | 0 | 5 978 235 |
| Jura | 0 | 245 661 | 0 | 0 | 239 308 | 0 | 0 | ― 484 969 |
| Landes | 302 818 | 0 | 1 213 470 | 0 | 0 | 0 | 0 | 1 516 288 |
| Loir-et-Cher | 139 665 | 0 | 647 291 | 0 | 0 | 0 | 0 | 786 957 |
| Loire | 120 146 | 0 | 976 987 | 0 | 0 | 0 | 0 | 1 097 133 |
| Haute-Loire | 0 | 0 | 0 | ― 13 073 | 0 | 0 | 0 | ― 13 074 |
| Loire-Atlantique | 138 698 | 0 | 3 100 857 | 0 | 0 | 0 | 0 | 3 239 556 |
| Loiret | 0 | ― 1 705 350 | 0 | 0 | - 97 709 | 0 | 0 | 1 803 059 |
| Lot | 0 | - 135 499 | 0 | 0 | ― 402 495 | 0 | 0 | ― 537 994 |
| Lot-et-Garonne | 0 | ― 487 094 | 0 | 0 | ― 880 176 | 0 | 0 | ― 1 367 270 |
| Lozère | 0 | 21 933 | 173 708 | 0 | 0 | 0 | 0 | 151 775 |
| Hande-et-Loire | 172 080 | 0 | 1 073 531 | 0 | 0 | 0 | 0 | 1 245 611 |
| Channel | 7 966 | 0 | 500 892 | 0 | 0 | 0 | 0 | 508 858 |
| Marne | 340 952 | 0 | 584 148 | 0 | 0 | 0 | 0 | 925 100 |
| Haute-Marne | 43 850 | 0 | 0 | 178 514 | 0 | 0 | 0 | 134 664 |
| Mayenne | 0 | - 182 989 | 0 | 0 | ― 331 477 | 0 | 0 | ― 514 466 |
| Meurthe-et-Moselle | 119 612 | 0 | 1 284 204 | 0 | 0 | 0 | 0 | 1 403 816 |
| Meuse | 132 250 | 0 | 80 025 | 0 | 0 | 0 | 0 | 212 275 |
| Morbihan | 0 | 12 320 | 750 681 | 0 | 0 | 0 | 0 | 738 361 |
| Moselle | 889 510 | 0 | 2 719 121 | 0 | 0 | 0 | 0 | 3 608 631 |
| Nièvre | 208 177 | 0 | 828 813 | 0 | 0 | 0 | 0 | 1 036 990 |
| North | 190 646 | 0 | 7 432 690 | 0 | 0 | 0 | 0 | 7 623 336 |
| Oise | 0 | ― 1 201 906 | 0 | 0 | 1 324 167 | 0 | 0 | ― 2,526,073 |
| Orne | 88 482 | 0 | 801 199 | 0 | 0 | 0 | 0 | 889 682 |
| Pas-de-Calais | 0 | ― 3 650 658 | 0 | 0 | 515 409 | 0 | 0 | 9 166 067 |
| Puy-de-Dôme | 0 | 2 258 | 1 029 484 | 0 | 0 | 0 | 0 | 1 027 225 |
| Pyrenees-Atlantiques | 178 770 | 0 | 676 590 | 0 | 0 | 0 | 0 | 855 360 |
| Hautes-Pyrénées | 0 | ― 24 504 | 3 562 | 0 | 0 | 0 | 0 | 20 942 |
| Pyrenees-Orientales | 162 636 | 0 | 1 215 330 | 0 | 0 | 0 | 0 | 1 377 966 |
| Bas-Rhin | 0 | 1 339 766 | 0 | 0 | 2 094 851 | 0 | 0 | ― 3 434 617 |
| Haut-Rhin | 717 657 | 0 | 3 968 758 | 0 | 0 | 0 | 0 | 4 686 415 |
| Rhône | 0 | ― 538 278 | 9 006 435 | 0 | 0 | 0 | 0 | 8 468 157 |
| Haute-Saône | 0 | ― 293 203 | 0 | 0 | ― 310 642 | 0 | 0 | ― 603 845 |
| Saône-et-Loire | 12 746 | 0 | 249 805 | 0 | 0 | 0 | 0 | 262 551 |
| Sarthe | 72 307 | 0 | 1 080 172 | 0 | 0 | 0 | 0 | 1 152 480 |
| Savoie | 76 363 | 0 | 855 412 | 0 | 0 | 0 | 0 | 931 774 |
| Haute-Savoie | 49 042 | 0 | 434 376 | 0 | 0 | 0 | 0 | 483 418 |
| Paris | 0 | 2 597 029 | 5 283 886 | 0 | 0 | 0 | 0 | 2 686 856 |
| Seine-Maritime | 346 602 | 0 | 3 274 415 | 0 | 0 | 0 | 0 | 3 621 017 |
| Seine-et-Marne | 0 | ― 393 624 | 1 206 190 | 0 | 0 | 0 | 0 | 812 566 |
| Yvelines | 0 | ― 300 743 | 2 017 069 | 0 | 0 | 0 | 0 | 1 716 327 |
| Two-Sèvres | 0 | 34 414 | 769 881 | 0 | 0 | 0 | 0 | 735 467 |
| Somme | 887 743 | 0 | 3 032 000 | 0 | 0 | 0 | 0 | 3 919 743 |
| Tarn | 0 | - 452 885 | 0 | 0 | ― 1 001 414 | 0 | 0 | 1 454 299 |
| Tarn-et-Garonne | 321 979 | 0 | 1 615 444 | 0 | 0 | 0 | 0 | 1 937 422 |
| Var | 0 | ― 266 991 | 340 810 | 0 | 0 | 0 | 0 | 73 819 |
| Vaucluse | 540 468 | 0 | 1 194 063 | 0 | 0 | 0 | 0 | 1 734 531 |
| Vendée | 286 316 | 0 | 2 379 376 | 0 | 0 | 0 | 0 | 2 665 692 |
| Vienna | 52 791 | 0 | 1 533 655 | 0 | 0 | 0 | 0 | 1 586 446 |
| Haute-Vienne | 73 845 | 0 | 1 256 755 | 0 | 0 | 0 | 0 | 1 330 599 |
| Vosges | 223 997 | 0 | 996 867 | 0 | 0 | 0 | 0 | 1 220 864 |
| Yonne | 96 183 | 0 | 831 799 | 0 | 0 | 0 | 0 | 927 981 |
| Belfort Territory | 0 | 23 430 | 0 | ― 367 488 | 0 | 0 | 0 | ― 390 918 |
| Essonne | 0 | 109 959 | 1 115 626 | 0 | 0 | 0 | 0 | 1 005 667 |
| Hauts-de-Seine | 0 | ― 713 782 | 511 468 | 0 | 0 | 0 | 0 | 202 314 |
| Seine-Saint-Denis | 0 | 4,291 | 2 003 334 | 0 | 0 | 0 | 0 | 1 999 043 |
| Val-de-Marne | 0 | 39 993 | 1 528 950 | 0 | 0 | 0 | 0 | 1 488 957 |
| Val-d'Oise | 0 | 1 547 270 | 0 | 0 | ― 2,571 007 | 0 | 0 | 4 118 277 |
| Guadeloupe | 0 | 0 | 0 | 0 | 0 | 738 600 | 0 | 738 600 |
| Martinique | 0 | 0 | 0 | 0 | 0 | 4 453 591 | 0 | 4 453 591 |
| Guyane | 0 | 0 | 0 | 0 | 0 | 0 | ― 3 702 544 | ― 3 702 544 |
| La Réunion | 0 | 0 | 0 | 0 | 0 | 149 074 | 0 | 149 074 |
| Total | 12 283 633 | 20 270 992 | 120 402 281 | ― 1 753 550 | 20 433 277 | 5 341 265 | ― 3 702 544 | 91 866 816 |
I. ― The resources allocated to the Department of Mayotte as compensation for expenses resulting from the creation of competence following the implementation of theOrder No. 2011-1641 of 24 November 2011 expanding and adapting active solidarity income to the Department of Mayotte is made up of a share of the domestic consumer tax on petroleum products. This share is obtained by applying a fraction of the tariff of the latter tax to the quantities of fuel sold throughout the national territory.
If the product of the domestic consumer tax on petroleum products allocated annually to the department, pursuant to the tariff fractions assigned to it by the finance law, represents an amount less than its right to compensation for the year in question, the difference is the subject of a duty to competition from the product of the domestic consumer tax on the petroleum products returned to the State.
II.-The rate fraction is calculated so that, applied to the quantities of fuel sold throughout the territory in 2011, it leads to a product equal to the forecasted amount of expenditures in the Department of Mayotte under the lump sum mentioned in 2° of Article L. 262-2 of the Code of Social Action and Families, calculated in the manner provided for in the I and II of Article 3 of Order No. 2011-1641 of 24 November 2011 referred to above.
The rate portion referred to in the first paragraph of this section is determined by joint order of the Minister of Interior and the Minister responsible for the budget. She cannot be:
1° Inferior to €0.030 per hectolitre for leadless supercarburants and €0.021 per hectolitre for diesel with a flash point less than 120° C;
2° Superior to €0.041 per hectolitre for leadless supercarburants and €0.029 per hectolitre for diesel with a flash point less than 120° C.
An order is made pursuant to the above provisions by 1 March 2012.
III.-Le II de l'article 46 de la loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 est ainsi modifié :
1° In the sixth preambular paragraph, the references: I and III of Article 51 of Act No. 2008-1425 of 27 December 2008 for 2009" are replaced by the references: ", I and III of Article 51 of Act No. 2008-1425 of 27 December 2008 2009 and 2009 I of Article 39 of Act No. 2011-1977 of 28 December 2011 for 2012 »;
2° At 2°, after the first occurrence of the word "active", it is inserted the word ", determined" and, after the word "instated", are inserted the words: "and by the wordOrder No. 2011-1641 of 24 November 2011 extending and adapting active solidarity income to the Department of Mayotte."
I. ― In 2012 and 2013, the amount of compensation endowments for the reform of the professional tax, as defined in 1 of Article 78 of Law No. 2009-1673 of 30 December 2009 for 2010, as well as the amount of the collection or remittance of the national funds for the individual guarantee of resources, as defined in article 78, paragraph 2, shall be adjusted to the share of the contribution on the value added of the enterprises declared by the companies as at June 30, 2011 for 2010 and transferred to the territorial authorities and public inter-communal cooperation institutions with a specific tax in 2012 and 2013.
As of 2014, the amounts of the endowment and the deduction or repayment referred to in the first paragraph are the amounts collected or paid in 2013.
II. - Adjustments to the amounts of the endowment, deduction or repayment referred to in I are notified to the territorial authorities and public inter-communal cooperation institutions with a specific taxation consistent with the information provided under the forecasting bases of local direct taxes on roles and final products of contribution on the value added of enterprises under theArticle L. 1612-2 of the General Code of Territorial Communities.
III. - A. ― The amount of the adjustment referred to in I of this Article, relating to the deduction for the benefit of the National Fund for Individual Guarantee of Resources, is apportioned on each of the monthly levies to be carried out on the tax advances provided for in II of Article 46 of Law No. 2005-1719 of 30 December 2005 for 2006 and remaining to be paid to the territorial community or to the public inter-communal cooperation institution with a clean taxation, for 2012 and 2013, after the notification referred to in II of this Article.
B. ― The amount of the adjustments referred to in I, relating to the compensation of the occupational tax reform and the repayment of the National Individual Resource Guarantee Fund, is apportioned on each of the remaining monthly responsibilities to be paid to the territorial community or to the public inter-communal cooperation institution with a specific taxation, for 2012 and 2013, after the notification referred to in II.
If the adjustments provided for in the first paragraph of this B make the territorial or grouping with a specific tax contributor to the National Individual Resource Guarantee Fund, the tax advances provided for in the II of Article 46 of Act No. 2005-1719 of 30 December 2005 referred to above, remaining to be paid after notification of the debit for the benefit of that fund, shall be adjusted in accordance with the A of this III. These advances are also adjusted to the overall amount of monthly allocations previously paid to this notification.
Article L. 521-23 of the energy code is amended as follows:
1° The beginning of the second preambular paragraph reads as follows: "40 per cent of the royalty is allocated to the departments... (the rest without change). » ;
2° The last paragraph is as follows:
"However, for hydroelectric works of an installed power of less than 4,500 kilowatts, one third of the royalty is assigned to the departments on which the watercourses are flowed, and one sixth to the municipalities concerned to the same head or their groupings subject to the explicit agreement of each of them. The possible distribution between several departments or municipalities is proportional to the hydraulic average power that has become unavailable within each of the communities due to the operation of the hydroelectric work. »
I. ― VIII of Article 125 of Law No. 2010-1657 of 29 December 2010 for 2011 is thus drafted:
« VIII. ― Effective 2012, departmental funds for equalization of the professional tax and the airport nuisance compensation funds receive an endowment of the State in application, respectively, of the articles 1648 A and 1648 AC of the General Tax Code, whose total amount is set at 425.2 million euros. »
II.-The general tax code is amended as follows:
1° Article 1648 A is thus written:
"Art. 1648 A.-I. ― The departmental funds for equalization of the occupational tax existing in 2011 receive from 2012 a total amount of 418,462,372 €.
"As of 2012, the total amount referred to in the first paragraph shall be apportioned among departmental funds proportionate to the amounts paid by these departmental funds for 2009 pursuant to 1° of II and 1° of IV bis of this article in its drafting effective 31 December 2009.
“II. ― The resources of each departmental fund for equalization of the professional tax are allocated, the year of payment of the state's staffing, by the department's general council. The distribution is carried out by the latter, on the basis of objective criteria that it defines for this purpose, between municipalities, public institutions of intercommunal cooperation and new agglomerations disadvantaged by the weakness of their fiscal potential, determined according to the legislation in force on 1 January 2012 or by the importance of their expenses. » ;
2° The 1st of the II of Article 1648 AC is supplemented by a sub-paragraph as follows:
"As of 2012, the amount of this endowment is fixed for the two airport nuisance compensation funds of Ile-de-France. It amounts to 6,496,781 € for the funds of the Roissy-Charles-de-Gaulle airport and 271,847 € for the Orly airport fund; "
For 2012, levies on State revenues for the benefit of local authorities are estimated at 55,579,000 €, which are as follows:
| Excluding State revenues under overall operating staffing | 41 389 752 |
| Excluding on State revenues of the proceeds of fixed fines of the traffic police and automatic radars | 0 |
| State income recovery under special endowment for the housing of teachers | 24 000 |
| Compensation for losses of professional tax and landmine levy of municipalities and their groupings | 59 100 |
| State revenue removal for the benefit of the Value Added Tax Compensation Fund | 5 507 000 |
| Excluding the State's revenues under compensation for exemptions relating to local taxation | 1 847 158 |
| locally elected | 65 006 |
| Excerpts on State revenues for the benefit of the territorial community of Corsica and the departments of Corsica | 40 976 |
| Compensation for the deletion of the pay share of the professional tax | 0 |
| Departmental mobilization fund for insertion | 500 000 |
| Departmental college equipment allocation | 326 317 |
| Regional school equipment allocation | 661 186 |
| Compensation for exemption of land tax relating to non-farm (excluding Corsica) | 0 |
| Solidarity Fund for Territorial Communities Affected by Natural Disasters | 0 |
| Comprehensive construction and school equipment | 2 686 |
| Exceptional removal of State revenues for the benefit of the Compensation Fund for the Value Added Tax | 0 |
| Relay on the reform of the professional tax | 0 |
| Compensation for professional tax reform | 3 368 312 |
| Provision for transfers of local tax exemption compensations | 875 440 |
| Guarantee of payment of departmental professional tax funds | 425 231 |
| Removal on the revenues of the specific State for the benefit of the overall operating staffing | 0 |
| Excluding on State revenues for the single endowment of compensation specific to the occupational tax | 447 032 |
| Environmental protection and municipal road maintenance | 0 |
| Compensation of taxed trade union products | 40 000 |
| Total | 55 579 196 |
B. ∙ Other provisions
Subject to the provisions of this Act, the assignments resulting from ancillary budgets established and special accounts opened prior to the effective date of the Act are confirmed for 2012.
I. ― It is operated in 2012, for the benefit of the general budget, a debit of 96.8 million euros from the following two institutions:
1° The office referred to in Article L. 213-2 of the Environmental Code, at a cost of 55 million euros;
2° The agency created by the Decree No. 2007-240 of 22 February 2007 creating the National Agency for Secured Titles, at a rate of €41.8 million.
II. - Payment of the debit is made half before March 31, 2012 and, for the balance, before October 31, 2012. The collection, litigation, guarantees and penalties for such levies are governed by the applicable wage tax rules.
I. ― The proceeds of the resources and taxation established by the provisions listed in column A for the persons listed in column B shall be capped annually in accordance with the amounts shown in column C of the table below:
(Thousands of euros)
| Article L. 131-5-1 of the Environmental Code | Environment and Energy Control Agency (ADEME) | 498 600 |
| Article 302 bis ZB General Tax Code | Agence de financement des infrastructures de transport de France (AFITF) | 610 000 |
| Article 706-163 Code of Criminal Procedure | Asset Management and Recovery Agency seized and confiscated (AGRASC) | 1 806 |
| Article 232 General Tax Code | National Habitat Agency (ANAH) | 21 000 |
| Article 43 of the Law (No. 99-1172 of 30 December 1999) | National Agency for Radioactive Waste Management (ANDRA) | 120,000 |
| Article 12 Act No. 2003-710 of 1 August 2003 orientation and programming for the city and urban renewal | National Agency for Urban Renovation (ANRU) | 95 000 |
| Article 134 of the Act No. 2008-1425 of 27 December 2008 2008 | National Secure Titles Agency (ANTS) | 12 500 |
| Article 46 of the Act No. 2006-1666 of 21 December 2006 for 2007 (I of Article 953 of the General Tax Code) | ANTS | 107 500 |
| Article 46 of the Act No. 2006-1666 of 21 December 2006 for 2007 (IV and V of Article 953 of the General Tax Code) | ANTS | 16 100 |
| Article 135 Act No. 2008-1425 of 27 December 2008 2009 | ANTS | 43 000 |
| Article L. 2132-13 of the Transport Code | Railway Activities Regulatory Authority (ARAF) | 11 000 |
| Article 77 of the Corrigendum Financial Law for 2003 (No. 2003-1312 of 30 December 2003) | Association for Private Theatre Support | 9 000 |
| Article 224 Customs Code | Conservatoire de l'espace littoral et des rivages lacustres (CELRL) | 37 000 |
| F of section 71 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) | Concrete Industry Research and Study Centre (CERIB); Technical Centre for Natural Construction Materials (CTMNC) | 16 300 |
| Article 302 bis ZI General Tax Code | National Monuments Centre | 8 000 |
| Article L. 115-6 of the code of cinema and animated image (tax on distributors) | National Centre for Cinema and Image (CNC) | 229 000 |
| Article 1609 Tricies General Tax Code | National Centre for Sport Development (CNDS) | 31 000 |
| Article 1609 innovative General Tax Code | CNDS | 173 800 |
| Article 59 of the Financial Law for 2000 (No. 99-1172 of 30 December 1999) | CNDS | 43 400 |
| a of article 1609 undecies of the general tax code | National Book Centre (CNL) | 5 300 |
| b of Article 1609 undecies of the General Tax Code | CNL | 29 400 |
| Article 76 of the Corrigendum Finance Act 2003 (No. 2003-1312 of 30 December 2003) | Centre national de la chanson, des varieties et du jazz (CNV) | 27 000 |
| D of section 71 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) | Clothing Development and Promotion Committee | 10 000 |
| A de l'article 71 de la loi de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) | Professional Committee for the Development of French Furniture and Wood Industries (CODIFAB); Technology institute cellulose, wood, furniture (FCBA); Technical Centre for Mechanical Industries (CETIM) | 16 500 |
| B of Article 71 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) | Professional Committee for Leather Development, Shoe, Leather (CTC) | 12 500 |
| Article 72 of the Corrigendum Finance Act 2003 (No. 2003-1312 of 30 December 2003) | Technical Centre for the Conservation of Agricultural Products | 2 700 |
| E of section 71 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) | Industrial Mechanical Engineering Centres (CETIM, Technical Centre for the Cleavage Industry, Industrial Metal Construction Technical Centre, Technical Centre for Aeraulic and Thermal Industries, Welding Institute) | 70 200 |
| Article L. 2221-6 of the Transport Code | Public Rail Safety Establishment (EPSF) | 17 500 |
| Article 1601 A du General Tax Code | National Craft Promotion and Communication Fund (FNPCA) | 910 |
| Article 75 of the Corrigendum Finance Act 2003 (No. 2003-1312 of 30 December 2003) | FranceAgriMer | 4 500 |
| Article 25 Act No. 2005-1720 of 30 December 2005 for 2005 | FranceAgriMer | 15 000 |
| Article 1619 General Tax Code | FranceAgriMer | 23 000 |
| C of section 71 of the Corrigendum Financial Act for 2003 (No. 2003-1312 of 30 December 2003) | Professional Committee for the Development of Watchmaking, Jewellery, Jewellery, Orfèvrerie and Table Arts (Franc brilliance) | 13 500 |
| Article L. 642-13 of the Rural and Maritime Fisheries Code | Institut national de l'origine et de la qualité (INAO) | 5,000 |
| Article L. 137-24 of the Social Security Code | National Institute for Health Prevention and Education (INPES) | 5,000 |
| Article L. 121-16 of the Energy Code | National Energy Ombudsman | 7 000 |
| Article L. 311-13 of the Code of Entry and Residence of Aliens and the Right of Asylum | French Office for Immigration and Integration (OFII) | 109 000 |
| Article L. 311-15 of the Code of Entry and Residence of Aliens and the Right of Asylum | OFII | 34 000 |
| Article L. 211-8 of the Code of Entry and Residence of Aliens and the Right of Asylum | OFII | 7 500 |
| Article L. 8253-1 of the Labour code | OFII | 4,000 |
| Article L. 626-1 of the Code of Entry and Residence of Aliens and the Right of Asylum | OFII | 1 000 |
| Article 958 of the General Tax Code | OFII | 5 500 |
| Article 31 Act No. 2010-1658 of 29 December 2010 for 2010 | Société du Grand Paris (SGP) | 168 000 |
| Article 1609 G of General Tax Code | GSP | 117 000 |
| Article 1599 quater A bis of General Tax Code | GSP | 60,000 |
| Article L. 4316-3 of the Transport Code | Waterways of France (VNF) | 148 600 |
TheArticle 45 of Act No. 2007-1822 of 24 December 2007 for 2008 is thus drafted:
"Art. 45.-As of January 1, 2012, the quotities of the proceeds of the civil aviation tax affected, respectively, the annexed budget "Air Control and Operations" and the State's general budget are 80.91 per cent and 19.09 per cent. »
For 2012 and by derogation from second paragraph of Article 49 of Law No. 2005-1719 of 30 December 2005 For 2006, the proceeds of lump-sum fines collected through automatic control systems and penalties exceeding 457 million euros are allocated for half to the first section, entitled "Automatic control", of the "Control of Road Traffic and Parking" trust account, within 20 million euros. The balance of this product is allocated to the Agence de financement des infrastructures de transport de France.
In 2012, by derogation from 2° B of Article 49 of Act No. 2005-1719 of 30 December 2005 referred to above, a fraction of the revenues allocated to the local authorities under the b of the same 2°. This fraction, set at €32,647,000, increases the amount calculated according to the c of the said 2°.
I. ― The general tax code is amended as follows:
1° Article 235 ter ZF III is amended as follows:
(a) Rates: "5% and 20%" are replaced by rates: " 15% and 35%";
(b) At the end, the amount: "75 million euros" is replaced by the amount: "155 million euros";
2° Article 302 bis ZC is amended as follows:
(a) In III, the rate: "2%" is replaced by the rate: "1.5%";
(b) In the first sentence of the V, the word "three" is replaced by the word "six".
II. ― 2° of Article 65 of Act No. 2010-1657 of 29 December 2010 for 2011 is supplemented by a c as follows:
"(c) The financing of the costs exposed by the State, in the exercise of its responsibility as the organising authority of the national transport services contracted by passengers, for the conduct of surveys of satisfaction on the quality of service, studies and legal, financial or technical advice missions. »
It is open, effective January 1, 2012, a trade account entitled "Renewal of hydroelectric concessions".
This account retraces operations related to the renewal of hydroelectric concessions. It includes:
1° Revenue:
(a) The amount of the fee provided for in the first paragraph of Article L. 521-17 of the Energy Code, at the expense of the selected dealer;
(b) Reimbursement by outgoing dealers of the costs of expertise and counter-expertise possibly exposed by the State during the completion of concession procedures;
(c) Miscellaneous and accidental recipes;
(d) General budget payments;
2° In expenditure:
(a) Expenses to be reimbursed by the State to outgoing concessionaires, referred to in the first paragraph of the same article L. 521-17;
(b) The costs incurred by the State under the renewal of the concessions referred to in the same first paragraph;
(c) The costs of expertise and counter-expertise incurred by the State during the end-of-concession procedures;
(d) Miscellaneous and accidental expenses;
(e) Payments to the general budget.
I. ― Section 79 of Act No. 47-1465 of 4 August 1947 on certain financial provisions and section 54 of the Financial Act for 1978 (No. 77-1467 of 30 December 1977) are repealed.
II. ― The III of section 46 of Act No. 2005-1719 of 30 December 2005 of Finance for 2006 is amended as follows:
1° In the fourth paragraph, the words: "Lending and advances to individuals or associations" are replaced by the words: "Lending and advances for the housing of state agents";
2° The 1° and 3° are repealed.
The VI of Article 46 of Act No. 2005-1719 of 30 December 2005 referred to above is amended as follows:
1° At the end of the second sentence of the first paragraph of 2° of 1, the words: "569.8 million euros in 2011" are replaced by the words: "526.4 million euros in 2012";
2° In 3, the words: "2011 is less than 2,652" are replaced by the words: "2012 is less than 2,764".
In the last paragraph of Article 1605 bis of the General Tax Code, the words "and 2011" are replaced by the words ", 2011 and 2012".
I. ― Article 1011 bis of the same code, in its drafting from Article 44 of Act No. 2010-1658 of 29 December 2010 of Corrigendum Finance for 2010, is amended as follows:
1° The eleventh to final rows of the last column of the table in the second subparagraph (a) of III are as follows:
“
| 1 300 |
| 2 300 |
| 2 300 |
| 2 300 |
| 3 600 |
| 3 600 |
| 3 600 |
| 3 600 |
| 3 600 |
» ;
2° The last three lines of the last column of the table in the second subparagraph (b) of the same III are as follows:
“
| 1 300 |
| 2 300 |
| 3 600 |
"
II. ― At the last row of the second column of the table of the second paragraph of the second paragraph of the second paragraph of the second paragraph of the second paragraph of Article 1011 ter of the same code, the rate: "240" is replaced by the rate: "190".
III. This section comes into force on January 1, 2012.
I. ― It is opened a special assignment account entitled "Associates in the Acquisition of Clean Vehicles". This account retraces:
1° In revenue, the proceeds of the tax instituted at theArticle 1011 bis of the General Tax Codededucted from the cost of plate and recovery;
2° In expenditures, contributions to the financing of the allocation of assistance to the acquisition of clean vehicles or the removal of polluting vehicles.
II. – The V and VI of section 63 of Act No. 2007-1824 of 25 December 2007 of Corrigendum Finance for 2007 are repealed.
III. This section comes into force on January 1, 2012.
Chapter VI of Title X of Customs Code is supplemented by an article 285 octies as follows:
"Art. 285 octies.-I. ― A royalty for enhanced controls is collected during the importation on the customs territory, under all customs regimes, of food of non-animal origin referred to in Annex I to Commission Regulation (EC) No 669/2009 of 24 July 2009, bearing procedures for the enforcement of Regulation (EC) No 882/2004 of the European Parliament and of the Council with respect to the official controls strengthened for the importation of certain foods for animals and certain foodstuffs not amended
“II. – The royalty is payable by the importer or its representative within the meaning of theArticle 5 of the Customs Code Community.
"It is recovered by the customs service according to the same rules and under the same guarantees and privileges as with respect to customs duties.
"III. - Offences are found and punished, prosecutions are carried out and proceedings are investigated and judged in accordance with the provisions of this Code.
"IV. ― The fee is payable for each imported lot as defined in c of section 3 of Commission Regulation (EC) No 669/2009 of 24 July 2009, referred to above. Its amount is fixed between €33 and €300 for each type of product, depending on the health risk and the monitoring frequency defined in Schedule I to the Regulations, by order of Ministers responsible for customs and economics. »
I. ― Article L. 236-2 of the Rural and Maritime Fisheries Code is amended as follows:
1° In the fourth paragraph, the words: "of the control required for the establishment" are replaced by the words: "operations required for the delivery";
2° The fifth and sixth preambular paragraphs are as follows:
"The fee is equal to the cost of the control operations required for the issuance of certificates and other documents issued by the veterinarians referred to in section L. 236-2-1 and to the cost of the establishment and issuance of such certificates and documents, based on a fee-based visit (V) and moderated based on the number of certificates issued and the number of animals or lots inspected. It corresponds to the following formula:
"R = V + x * number of certificates + y * number of animals or lots. » ;
3° Before the last preambular paragraph, a subparagraph shall read:
"The amount of V cannot exceed 60 €. » ;
4° In the ninth preambular paragraph, the word "delivery" is replaced by the words "implementation of the controls necessary for the establishment";
5° Before the last preambular paragraph, a subparagraph shall read:
"The proceeds of the royalty are assigned to the National Establishment of Agriculture and Sea Products referred to in Article L. 621-1. » ;
6° The second sentence of the last paragraph is as follows:
"A joint decision of the Ministers responsible for agriculture and the budget sets the royalty rates on the basis of the nature of the goods referred to in the second paragraph of this section and, where applicable, on the basis of animal species. »
II. ― In article L. 272-1 of the same code, the reference: "of the last four paragraphs of article L. 236-2" is deleted.
III. ― Section 3 of Chapter I of Book II title V of the same code is supplemented by an article L. 251-17-1 as follows:
"Art. L. 251-17-1.-The issuance of administrative documents and the implementation of controls related to intra-community traffic and export to non-EU States of plants, plant products and other objects referred to in Article L. 201-2 and carried out by the agents referred to in Article L. 250-2 or by the defence groups against the pests referred to in Chapter II of this title give rise to payment to the payment to the
"The royalty is calculated from a base amount N of 15 €.
"All issuance of an administrative document for export to non-EU States of plants, plant products and other objects mentioned in the first paragraph shall result in payment of a royalty equivalent to N. The issuance of administrative documents for the introduction of these plants, plant products and other objects in intra-community traffic results in the payment of an annual fee equivalent to N.
"A control operation at the place of production or detention of plants, plant products and other objects shall result in the payment of a royalty calculated on the basis of the base amount N, affected by a coefficient ranging from 1 to 5 depending on the nature and importance of controls according to the nature of plants, plant products and other controlled objects. The amount of royalty thus obtained varies according to the volume and quantities of products put in circulation or shipped, within a total ceiling by 100 N control.
"The amount of the royalty applicable in each case is determined by a tariff grid set by order of the Minister for Agriculture. This grid may include, where appropriate, degressive pricing arrangements where large-scale controls are carried out on large quantities or volumes of products.
"If applicable, a lump sum fee equivalent to three N is payable to cover the costs of examinations or laboratory analyses carried out under these controls by the national reference laboratory or an approved laboratory, in accordance with Article L. 202-1, in the field of plant health.
"The fee is payable by the operator in charge of plants, plant products and other objects in circulation or export. It is jointly and severally due by its representative when it acts within the framework of an indirect representation mandate.
"The royalty is found, recovered and controlled under the same guarantees, privileges and penalties as in the case of value added tax. Claims are filed, investigated and judged according to the rules applicable to the same tax.
"A decree sets the conditions for paying the royalty. »
IV. ― After the first paragraph of Article L. 236-4 of the same code, it is inserted a paragraph as follows:
"In the event that, pursuant to regulatory provisions or measures taken by the Minister for Agriculture, the controls referred to in the first paragraph cannot be carried out as a border inspection, similar controls are carried out at the place of final destination of the goods at the expense of the importers. »
V. ― This section comes into force on 1 January 2012.
I. ― The 3rd of Article L. 241-2 of the Social Security Code is supplemented by the words: "for a fraction equal to 43% of the product collected".
II. ― Section 23 of Act No. 2005-1720 of December 30, 2005 on Corrigendum Finance for 2005 is repealed.
III. ― The second paragraph of Article L. 1123-1 of the Public Health Code is supplemented by a sentence as follows:
"The resources of the committees are made up by a state allocation. »
Article 3 of Law No. 2009-594 of 27 May 2009 for the economic development of overseas countries is thus amended:
1° After II, it is inserted a II bis as follows:
« II bis. – The maximum length of the plate exclusion provided for in II is extended to four years. » ;
2° In III, the word "is applicable" is replaced by the words "and II bis are applicable".
Chapter VI of Book IV of Part 5 of the Labour Code is amended to read:
1° Section 4 becomes section 5;
2° Section 4 is re-established as follows:
“Section 4
“Repetition of undue benefits
"Art. L. 5426-8-1.-For the reimbursement of allowances, aids, as well as any other unduly paid benefit by the institution provided for in Article L. 5312-1, for its own account, on behalf of the State, of the solidarity fund provided for in Article L. 5423-24 or of the employers referred to in Article L. 5424-1, the institution may, if the debtor does not contest the incapacity The amount of deductions may not exceed a limit whose terms are prescribed by regulation, except in the event of a full refund of the debt in a single payment if the beneficiary opts for this solution.
"Art. L. 5426-8-2.-For the reimbursement of allowances, aids, as well as any other benefit unduly paid by the institution provided for in Article L. 5312-1, for its own account, on behalf of the State, of the solidarity fund provided for in Article L. 5423-24 or of the employers referred to in Article L. 5424-1, the Director General of the institution provided for in Article L. 53-1
"Art. L. 5426-8-3.-The institution referred to in Article L. 5312-1 is authorized to defer or abandon the recovery of benefits, aids, as well as any other unduly paid benefit on behalf of the State, of the solidarity fund provided for in Article L. 5423-24 or of the employers referred to in Article L. 5424-1. » ;
3° The 3rd of Article L. 5426-9 is thus restored:
« 3° The conditions under which the institution provided for in section L. 5312-1 shall recur the undue benefits under sections L. 5426-8-1 to L. 5426-8-3 and the share of the monthly maturity periods referred to in section L. 5426-8-1; »
4° Articles L. 5423-5 and L. 5423-13 are thus amended:
(a) At the beginning of the first paragraph, the words: "The allowance" are replaced by the words: " Subject to the provisions set out in sections L. 5426-8-1 to L. 5426-8-3, the allocation";
(b) The second paragraph is deleted.
I. ― Article L. 311-13 of the Code of Entry and Residence of Aliens and the Right of Asylum is amended as follows:
A. ― The A is thus modified:
1° In the first sentence of the first paragraph, the words "for the benefit of the French Immigration and Integration Office" are deleted;
2° At the end of the second sentence of the same first paragraph, the words: ", of the 3rd of Article L. 314-11, as well as the residence card bearing the mention: "employee" or "employee on mission" provided for in the 1st and 5th of Article L. 313-10" are replaced by the reference: "and of the 3rd of Article L. 314-11";
3° In the second sentence of the second paragraph:
(a) The word "delivery" is replaced by the word "demand";
(b) The words: "for the benefit of the National Agency for the reception of aliens and migration or of the public institution to succeed him" are deleted;
4° The same second paragraph is supplemented by a sentence as follows:
"The tax so collected is not refunded if the application for a long-term visa is rejected. » ;
B. ― The B is thus modified:
1° In the first sentence, the words "for the benefit of the French Immigration and Integration Office" are deleted;
2° It is added a paragraph to read:
"The foreigner who holds the residence card bearing the mention: "student" or "student" who is issued a residence card to another title shall pay the amount of the tax provided for the issuance of a first residence permit referred to in A."
C. ― In C, the words "for the benefit of the French Immigration and Integration Board" are deleted;
D. ― The first paragraph of the D is thus amended:
1° The words: "for the benefit of the French Immigration and Integration Office" are deleted;
2° At the end, the amount: "€220" is replaced by the words: "€340, of which €110, non-refundable, are collected during the application for title";
E. ― In E, the words: "from a special model to the French Immigration and Integration Office" are deleted.
II. ― In article L. 311-14 of the same code, after the word "applicable", the words ", as the case may be, at the request" are inserted.
III. ― In the second paragraph of Article L. 626-1 of the same code, the references: "two first paragraphs of Article L. 364-3 and Article L. 364-10" are replaced by the references: "Articles L. 8256-2, L. 8256-7 and L. 8256-8".
IV. ― The Labour Code is amended as follows:
A. ― After L. 8271-1-2, an article L. 8271-1-3 is inserted as follows:
"Art. L. 8271-1-3.-For the implementation of articles L. 8272-1 to L. 8272-4, the representative of the State in the department shall receive a copy of the records relating to the illegal labour offences found by the supervisors referred to in article L. 8271-1-2. » ;
B. ― Article L. 8271-17 is supplemented by a paragraph as follows:
"In order to allow for the liquidation of the special contribution referred to in Article L. 8253-1 of this Code and the lump-sum contribution referred to in Article L. 626-1 of the Code of Entry and Residence of Aliens and the Right of Asylum, the Director General of the French Immigration and Integration Office shall receive from the agents mentioned in the first paragraph of this article a copy of the minutes relating to these offences. »
V. ― A decree sets out the modalities for the application of the 3° and 4° of the A of the I.
VI. I to III are applicable to Saint-Barthélemy and Saint-Martin.
The amount of the sampling on the State's revenues for France's participation in the European Union's budget is estimated for the year 2012 at 18,878,273,000 €.
I. ― For 2012, the resources allocated to the budget, assessed in statement A annexed to this Act, the limits of expenses and the overall balance resulting therefrom, are fixed to the following amounts:
(In millions of euros)
| General budget | |||
| Gross tax revenues/gross costs | 360 385 | 376 152 | |
| To deduce: Refunds and discounts | 85 438 | 85 438 | |
| Net tax revenues/net expenditures | 274 947 | 290 714 | |
| Non-tax revenues | 15 857 | | |
| Total net income/net expenditure | 290 804 | 290 714 | |
| To deduce: Receipts for the benefit of local authorities and the European Union | 74 457 | | |
| Net requirements for the general budget | 216 347 | 290 714 | ― 74 367 |
| Evaluation of competition funds and related appropriations | 3 310 | 3 310 | |
| Net requirements for the general budget, including competitive funds | 219 657 | 294 024 | |
| Supplementary budgets Air control and operations | 2 045 | 2 041 | 4 |
| Official publications and administrative information | 200 | 187 | 13 |
| Annex budgets | 2 245 | 2 228 | 17 |
| Evaluation of competition funds and related appropriations: Air control and operations | 23 | 23 | |
| Official publications and administrative information | » | » | |
| Annex budgets, including competition funds | 2 268 | 2 251 | 17 |
| Special accounts Trust accounts | 63 614 | 64 053 | ― 439 |
| Financial Competition Accounts | 102 840 | 106 945 | 4 105 |
| Trade accounts (solde) | | | 114 |
| Monetary accounts (solde) | | | 68 |
| Special accounts balance | | | 4 362 |
| General balance | | | - 78 712 |
(In billions of euros)
| Need for funding | |
| Depreciation of long-term debt | 56.1 |
| Depreciation of medium-term debt | 42.8 |
| Depreciation of debts taken by the State | 1.3 |
| Budgetary deficit | 78,7 |
| Total | 178,9 |
| Funding resources | |
| Medium- and long-term deliveries (Treasurable bonds and fixed-rate treasury bills and annual interest), net of the government and the Public Debt Fund redemptions | 179.0 |
| Cancellation of State securities by the Public Debt Fund | 4.0 |
| Net change in fixed-rate Treasury bills and pre-capped interest | 4.2 |
| Changes in deposition of correspondents | 4.4 |
| Change in the Treasury Account | 1.0 |
| Other cash resources | 3.5 |
| Total | 178,9 |
2° The Minister responsible for the economy is authorized to proceed in 2012 under conditions established by decree:
(a) Has long, medium and short term borrowings in euros or other currencies to cover all cash expenses or to strengthen foreign exchange reserves;
(b) Direct allocation of negotiable public debt securities to the Public Debt Fund;
(c) To optional conversions, to pension transactions on State securities;
(d) A transaction of liquidity deposits with the Public Debt Fund, with the European Financial Stability Fund, on the Eurozone interbank market, and with the States of the same area;
(e) A subscription of negotiable debt securities issued by public administrative institutions, to redemptions, to exchanges of borrowings, exchanges of currency or interest rates, to the purchase or sale of options, futures contracts on State securities or other financial instruments in term;
3° The Minister responsible for the economy is, until December 31, 2012, entitled to conclude, with credit institutions specializing in medium- and long-term financing of investments and responsible for a mission of general interest, agreements establishing for each operation the terms and conditions under which the debt service charges they contract in foreign currency may be stabilized;
4° 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 80.1 billion euros.
III. ― For 2012, the authorisation limit for paid employment by the state, expressed in full-time equivalents, is set at 1,934,490.
IV. ― For 2012, the possible surpluses referred to in 10° I of Article 34 of Organic Law No. 2001-692 of 1 August 2001 relating to financial laws are used in their entirety to reduce the budgetary deficit.
There is evidence of such surpluses if, for the year 2012, the proceeds of taxation of any kind established for the benefit of the State, net of refunds and tax deductions, revised in the last Corrigendum Financial Act for 2012 or, if not, in the 2013 Finance Bill is, in constant legislation, higher than the assessment in statement A referred to in this section.
I. ∙ CREDITS OF MISSIONS
It is open to ministers, for 2012, under the general budget, to the amounts of 380,746,233,581 € and 376,151,517,343 € respectively, in accordance with the distribution by mission given in statement B annexed to this Act.
It is open to Ministers, for 2012, under the supplementary budgets, to the amounts of €2,234,009,610 and €2,227,898,252 respectively, in accordance with the budget allocation annexed to the attached statement to this Act.
It is open to Ministers, for 2012, under the trust accounts and financial competitive examination accounts, commitment authorizations and payment credits, respectively, amounting to the amounts of 167,108,864,029 € and 170,998,864,029 €, in accordance with the apportionment by account set out in statement D annexed to this Act.
II. ― DECOUVERT AUTHORIZATIONS
I. ― The Discovery Authorities granted to Ministers, for 2012, under the Trade Accounts, are set at the amount of €0,579,309,800, in accordance with the apportionment by account in statement E annexed to this Act.
II. ― The uncovered authorities granted to the Minister responsible for the economy, for 2012, under the monetary accounts, are set at the amount of €400,000, in accordance with the apportionment by account in statement E annexed to this Act.
The ceiling of State employment permits for 2012, expressed in full-time equivalents, is divided as follows:
| I. ― General budget | 1 922 505 |
| Foreign and European Affairs | 15 024 |
| Agriculture, food, fishing, rurality and land management | 31 789 |
| Budget, public accounts and state reform | 139 495 |
| Culture and communication | 10 995 |
| Defence and Veterans | 293 198 |
| Ecology, sustainable development, transport and housing | 59 566 |
| Economy, finance and industry | 14 005 |
| National education, youth and community life | 953 353 |
| Higher education and research | 17 298 |
| Public service | ― |
| Inside, overseas, territorial and immigration authorities | 280 474 |
| Justice and freedoms | 76 887 |
| Sports | ― |
| Prime Minister ' s services | 9 239 |
| Solidarity and social cohesion | ― |
| Labour, employment and health | 21 182 |
| City | ― |
| II. ― Supplementary budgets | 11 985 |
| Air control and operations | 11 151 |
| Official publications and administrative information | 834 |
| Grand total | 1 934 490 |
The ceiling on employment permits of State operators for 2012, expressed in full-time equivalents, is set at 373 518 jobs. The ceiling is divided as follows:
| External action of the State | 6 767 |
| Cultural diplomacy and influence | 6 767 |
| General and territorial administration of the State | 330 |
| Territorial administration | 116 |
| Conduct and leadership of interior policies | 214 |
| Agriculture, fisheries, food, and Rural Affairs | 15 810 |
| Economics and sustainable development of agriculture, fisheries and territories | 4 4 439 |
| Forest | 10 084 |
| Safety and sanitary quality of food | 1 280 |
| Conduct and leadership of agriculture policies | 7 |
| Official development assistance | 28 |
| Solidarity with developing countries | 28 |
| Veterans, memory and links with the Nation | 1 425 |
| Recognition and reparation for the fighting world | 1 425 |
| Culture | 15 204 |
| Heritage | 8 678 |
| Creation | 3 609 |
| Transmission of knowledge and democratization of culture | 2 917 |
| Defence | 4 830 |
| Environment and forward-looking defence policy | 3 635 |
| Support for defence policy | 1 195 |
| Government Action Directorate | 647 |
| Coordination of government work | 647 |
| Ecology, sustainable development and development | 14 165 |
| Transport infrastructure and services | 487 |
| Security and Maritime Affairs | 264 |
| Weather | 3 409 |
| Urbanism, landscapes, water and biodiversity | 5 683 |
| Geographical and cartographical information | 1 760 |
| Risk prevention | 1 545 |
| Energy, climate and post-mines | 500 |
| Conducting and guiding the policies of ecology, energy, sustainable development and the sea | 517 |
| Economy | 3 442 |
| Business Development and Employment | 3 112 |
| Tourism | 330 |
| School education | 4 4 479 |
| Support for national education policy | 4 4 479 |
| Financial management and Human Resources | 1 404 |
| Public service | 1 404 |
| Immigration, asylum and integration | 1 275 |
| Immigration and asylum | 455 |
| Integration and access to French nationality | 820 |
| Justice | 521 |
| Justice | 173 |
| Prison administration | 234 |
| Conduct and leadership of justice policy | 114 |
| Media, book and cultural industries | 2 726 |
| Book and cultural industries | 2 726 |
| Outre-mer | 150 |
| Overseas employment | 150 |
| Research and higher education | 240 656 |
| Higher education and academic research | 150 239 |
| Student life | 12 728 |
| Multidisciplinary scientific and technological research | 48 833 |
| Research in environmental and resource management | 17 199 |
| Space research | 2 417 |
| Research in sustainable energy, development and development | 4 846 |
| Economic and industrial research and higher education | 2 290 |
| Cultural research and scientific culture | 1 175 |
| Higher education and agricultural research | 929 |
| Social and pension schemes | 436 |
| Marine pension and social security schemes | 436 |
| Health | 2 660 |
| Prevention, health safety and care | 2 651 |
| Disease protection | 9 |
| Security | 127 |
| National police | 127 |
| Solidarity, integration and equality of opportunity | 9 314 |
| Actions for vulnerable families | 33 |
| Conduct and support of health, social, sport, youth and associative life policies | 9 281 |
| Sport, youth and associative life | 1 702 |
| Sport | 1 645 |
| Youth and Associative Life | 57 |
| Labour and employment | 44 052 |
| Access and return to employment | 43 716 |
| Accompanying economic change and employment development | 92 |
| Improving the quality of employment and labour relations | 77 |
| Design, management and evaluation of employment and labour policies | 167 |
| City and housing | 464 |
| Prevention of exclusion and inclusion of vulnerable persons | 46 |
| Development and improvement of housing supply | 151 |
| City policy and Grand Paris | 267 |
| Air control and operations (budget annex) | 878 |
| Aeronautical training | 878 |
| Traffic control and road parking | 26 |
| Control and modernization of road traffic and parking policy | 26 |
| Total | 373 518 |
I. ― For 2012, the ceiling on employment authorizations of local law officers of financial self-government institutions referred to in section 66 of the Financial Act for 1974 (No. 73-1150 of 27 December 1973), expressed in full-time equivalents, is set at 3,540. The ceiling is divided as follows:
| External action of the State | |
| Cultural diplomacy and influence | 3 540 |
| Total | 3 540 |
For 2012, the ceiling on employment authorizations of independent public authorities with legal personality and independent administrative authorities whose staff are not included in a ceiling for authorisation of paid employment by the State, expressed in full-time equivalents, is set at 2,277 jobs. The ceiling is divided as follows:
| Agence Française de lutte contre le dopage | 65 |
| prudential control authority | 1 121 |
| Financial Markets Authority | 469 |
| High Health Authority | 409 |
| High Authority for the dissemination of works and the protection of rights on the Internet | 71 |
| Office of the Chief Audit Officer | 43 |
| National Energy Ombudsman | 47 |
| Regulatory authority for railway activities | 52 |
| Total | 2 2 277 |
Deferrals from 2011 to 2012 that may be carried out from the programs listed in the table below will not exceed the amount of appropriations for these programs by the Act No. 2010-1657 of 29 December 2010 Finance for 2011.
| Action by France in Europe and the world | External action of the State | Action by France in Europe and the world | External action of the State |
| French presidency of the G20 and the G8 | External action of the State | French presidency of the G20 and the G8 | External action of the State |
| Economics and sustainable development of agriculture, fisheries and territories | Agriculture, fisheries, food, forest and rural affairs | Economics and sustainable development of agriculture, fisheries and territories | Agriculture, fisheries, food, forest and rural affairs |
| State Council and other administrative courts | Council and State control | State Council and other administrative courts | Council and State control |
| Court of accounts and other financial jurisdictions | Council and State control | Court of accounts and other financial jurisdictions | Council and State control |
| Support for defence policy | Defence | Support for defence policy | Defence |
| Mutualized means of disconcerted administrations | Government Action Directorate | Mutualized means of disconcerted administrations | Government Action Directorate |
| Maintenance of state buildings | Financial and human resources management | Maintenance of state buildings | Financial and human resources management |
| Public service | Financial and human resources management | Public service | Financial and human resources management |
| Tax and financial management of the state and local public sector | Financial and human resources management | Tax and financial management of the state and local public sector | Financial and human resources management |
| Public Finance Strategy and State Modernization | Financial and human resources management | Public Finance Strategy and State Modernization | Financial and human resources management |
| Immigration and asylum | Immigration, asylum and integration | Immigration and asylum | Immigration, asylum and integration |
| Contribution to audiovisual and radio diversity | Media, book and cultural industries | Contribution to audiovisual and radio diversity | Media, book and cultural industries |
| Overseas living conditions | Outre-mer | Overseas living conditions | Outre-mer |
| Specific competitions and administration | Relations with local authorities | Specific competitions and administration | Relations with local authorities |
| Operational services response | Civil security | Operational services response | Civil security |
| Improving the quality of employment and labour relations | Labour and employment | Improving the quality of employment and labour relations | Labour and employment |
| Development and improvement of housing supply | City and housing | Development and improvement of housing supply | City and housing |
| Prevention of exclusion and inclusion of vulnerable persons | City and housing | Prevention of exclusion and inclusion of vulnerable persons | City and housing |
I. ∙ FISCAL AND BUDGETARY MEASURES
NON RATTACHÉ
By derogation from the provisions of the seventh paragraph of Article L. 351-3 of the Construction and Housing Code and to the provisions of the second paragraph of Article L. 542-5 of the Social Security Code and the third paragraph of Article L. 831-4 of the same code, the parameters for calculating personalized housing assistance and housing allowances are revalued by 1% for 2012.
I. ― Article 199 septvicies of the General Tax Code is amended as follows:
A. ― I is amended as follows:
1° At the beginning of the first paragraph, the mention is added: "1.";
2° The second preambular paragraph is replaced by 2 and 3 as follows:
“2. The tax reduction applies under the same conditions:
“(a) To the housing that the taxpayer is built and is the subject of an application for a building permit between January 1, 2009 and December 31, 2012;
“(b) At the housing that the taxpayer acquires between January 1, 2009 and December 31, 2012, and that is or has been the subject of, between these same dates, work in the production or delivery of a new building within the meaning of the 2nd of the 2nd of the I of section 257;
"(c) To housing that does not satisfy the decency characteristics, provided for inArticle 6 of Act No. 89-462 of 6 July 1989 to improve rental reports and to amend Act No. 86-1290 of 23 December 1986, that the taxpayer acquires between January 1, 2009 and December 31, 2012 and that is the subject, between these same dates, of rehabilitation works defined by decree allowing the housing to acquire technical performances similar to those of a new housing or that the taxpayer acquires in 2012 and that has been the subject of such work between these same dates;
"(d) At the premises for use other than the dwelling that the taxpayer acquires between January 1, 2009 and December 31, 2012 and that is the subject of, between these same dates, work on housing transformation or that the taxpayer acquires in 2012 and that has been the subject of such work between these same dates.
“3. The completion of the housing must take place within thirty months of the date of the notice of opening of the construction site in the case of a housing acquired in the future completion state or the date of obtaining the building permit in the case of a housing that the taxpayer constructs. Completion of the work referred to in b, c and d of 2 shall take place no later than 31 December of the second year following the acquisition of the local or housing concerned. » ;
3° At the beginning of the third paragraph, the words “4. » ;
4° In the fifth paragraph, the reference: "fourth paragraph" is replaced by the reference: "second paragraph of this 4";
B. ∙ The second is supplemented by a paragraph to read:
"However, for the housing acquired nine or in the future state of completion by the taxpayer or that the taxpayer is being built, which is the subject of a permit filing from January 1 to December 31, 2012, and for the other housing units, which are the subject of the work referred to in (b), (c) and of the 2 of the I, an application for a licence to build between these same dates, the reduction of tax imposed on the taxpayer » ;
C. ∙ The IV is amended as follows:
1° In the first paragraph, the words: "for its fraction below" are replaced by the words: "in the limit of ceilings per square meter of living space fixed by decree according to the location of the dwelling and without being able to exceed";
2° The fifth preambular paragraph is deleted;
3° After the word "new", the end of the sixth preambular paragraph reads as follows: "for which it justifies the overall level of energy performance referred to in the last paragraph of II, this rate is increased to 22 per cent. » ;
4° After the sixth preambular paragraph, three sub-items are inserted:
"–16% for housing acquired in 2012 that is the subject of a licence application to build by December 31, 2011, for which the taxpayer justifies the overall energy performance level referred to in the last paragraph of the II.
"However, for dwellings that are the subject of a licence to build by December 31, 2011 for which the taxpayer does not justify such a level of overall energy performance, the tax reduction applies to the rate of 8%;
"–16% for housing acquired or built in 2012 that are the subject of an application for a building permit effective January 1, 2012. » ;
5° In the last paragraph:
(a) After the words: "transform into housing", the word: "or" is replaced by the sign: ",";
(b) After the words: "new dwellings" are inserted the words: "or housing that is the subject of work that contributes to the production or delivery of a new building within the meaning of 2° of 2 of 2 of 2 of 2 of 257";
(c) The words: "transformation or rehabilitation" are deleted;
D. ∙ VIII is amended as follows:
1° The fifth preambular paragraph is deleted;
2° In the sixth preambular paragraph, the word "sixth" is replaced by the word "fifth" and, after the reference: "of IV," the end of the paragraph reads: "this rate is increased to 22%; »
3° After the sixth preambular paragraph, three sub-items are inserted:
"–16% for subscriptions made in 2012, provided that 95% of the subscription is used exclusively to finance housing that is the subject of a licence application to build by December 31, 2011 and that meets the overall energy performance level referred to in the last paragraph of the II.
"However, for subscriptions made in 2012 other than those mentioned in the sixth preambular paragraph that are used to finance dwellings that have been the subject of a licence application to build by December 31, 2011, the tax reduction applies to the rate of 8%;
"–16% for subscriptions made in 2012 that are used to finance housing that is the subject of an application for a building permit effective January 1, 2012. » ;
4° In the last sentence of the seventh paragraph, after the word "subscription", the word "annual" is inserted;
E. ∙ The XI is amended as follows:
1° In the first paragraph, the word "seventh" is replaced by the word "nine";
2° It is thus amended:
(a) At 2°, the rate: "31 %" is replaced by the rate: "29 %";
(b) At the end of 2°, the words "between January 1, 2012 and December 31, 2013" are replaced by the words "in 2012";
(c) The third is repealed;
3° At 2° and 3° of b, the words "tenth" and "nineth" are replaced, respectively, by the words "twelf" and "Eleventh";
4° After the 3rd of the same b, it is inserted a paragraph as follows:
"The last paragraph of II is not applicable to this XI."
II. – A. ― For dwellings that have been the subject of work prior to their acquisition by the taxpayer, the fourth to seventh paragraphs of 2° of A of I apply to those for which a building permit application is filed as of January 1, 2012.
B. ― The 4th D of I applies to investments made effective January 1, 2012.
C. ― The 1° and 4° of the C and the 2° of the E of the I apply to expenditures paid as of January 1, 2012, with the exception of those for which the taxpayer justifies that he made, by December 31, 2011, the commitment to real estate investment. As a transitional measure, the commitment to real estate investment may take the form of a reservation, provided that it is registered with a notary or tax service before December 31, 2011 and that the authentic act has passed by March 31, 2012. In this case, the tax reduction applies to rates effective December 31, 2011 for housing acquired or built in 2011.
I. ― After the second paragraph of Article 199 sexvicies of the General Code of Taxation, it is inserted a paragraph as follows:
"However, for housing acquired in 2012, the tax reduction rate is 14%. These provisions do not apply to acquisitions for which the taxpayer justifies that it has made, by December 31, 2011, a commitment to real estate investment. In this case, the tax reduction applies to the rate effective December 31, 2011 for housing acquired in 2011. As a transitional measure, the commitment to real estate investment may take the form of a reservation, provided that it is registered with a notary or tax service before December 31, 2011 and that the authentic act has passed by March 31, 2012. »
II. - By derogation from provisions of the first paragraph of Article 199 sexvicies of the General Tax Code with respect to the date of acquisition, the tax reduction referred to in the same section applies under the conditions provided for in that section to the dwellings acquired before January 1, 2015:
1° Nine or in the future state of completion having been the subject of a request for a building permit before January 1, 2012 and being part of a real estate package with at least nine housing or in the future state of completion before that same date;
2° Completed for at least fifteen years, having been the subject of or being the subject of the work referred to in the same article and being part of a real estate package, at least one of which was acquired before January 1, 2012, and which was or was the subject of the same work.
The applicable tax reduction rate is that effective January 1, 2012.
I. ― The d of the VI quinquies of Article 199 terdecies-0 A and Article 885-0 V bis of the General Tax Code is supplemented by six sub-items:
"By derogation from the first paragraph of this d, this condition is not applicable for subscription payments made to the capital of the solidarity companies referred to inArticle L. 3332-17-1 of the Labour Code which are exclusively for the purpose of:
« 1° Either the study, realization or management of the construction of dwellings for disadvantaged persons or in a situation of self-reliance and selected by a commission of qualified persons, the company having a master's degree approval under articles L. 365-1 and following of the construction and housing code;
« 2° Either the acquisition, construction, rehabilitation, management and lease operation of all property and real estate rights in order to promote the improvement of the conditions of housing or reception and the reintegration of disadvantaged or self-relianced persons, the company enjoying a collective approval.
"The benefit of the exemption referred to in the second paragraph of this d shall be subject to the following conditions:
“– the corporation does not distribute dividends;
" – society realizes its social object throughout the national territory. »
II. ― I applies to subscriptions made effective January 1, 2013.
At 1° bis of section 1051 of the same code, the year: "2011" is replaced by the year: "2013".
I.-After section III of chapter III of title I of the first part of Book I of the same code, a section IV is reinstated as follows:
“Section IV
"High rent tax
small area housing
"Art. 234.-I. ― It is established an annual tax due to the rents collected for housing in municipalities classified in geographic areas characterized by a particularly significant imbalance between the offer and the demand for housing, given for rent naked or furnished for a minimum of nine months and whose living space, as defined in the code of construction and housing, is less than or equal to 14 square meters, when the amount of the rent included
"The amount referred to in the first paragraph may be increased by the decree mentioned in the same paragraph to a maximum of 10% for furnished rentals. It can, by the same decree, be modulated according to the pressure of the rental market within the geographical areas concerned.
"The amount referred to in the first paragraph, possibly increased or amended under the conditions provided for in the second paragraph, as well as the limits of €30 and €45 mentioned in the first paragraph of this article shall be revised to 1 January of each year in accordance with the terms provided for in the first paragraph of Article L. 353-9-2 of the Construction and Housing Code and rounded to the nearest euro centime.
"An order of Ministers responsible for budget and housing, revised at least every three years, sets out the classification of municipalities by area.
"The tax shall apply exclusively to rents collected for dwellings given in bare or furnished and exempted from the value added tax in accordance with 2° and 4° of section 261 D of this code.
“II. ― The tax, due by the lessor, is based on the amount of rent collected in the calendar year under taxable dwellings defined in I.
"III. – The tax rate is set to:
"(a) 10% if the difference between the monthly rent amount, charges not included, and the reference monthly rent value is less than 15% of that value;
"(b) 18% if the difference between the monthly rent amount, charges not included, and the reference monthly rent value is greater than or equal to 15% and less than 30% of that value;
"(c) 25% if the difference between the monthly rent amount, unincluded expenses, and the reference monthly rent value is greater than or equal to 30% and less than 55% of that value;
"(d) 33% if the difference between the monthly rent amount, charges not included, and the reference monthly rent value is greater than or equal to 55% and less than 90% of that value;
"(e) 40% if the difference between the monthly rent amount, charges not included, and the reference monthly rent value is greater than or equal to 90% of the reference monthly rent value.
"IV. ― 1. For natural persons, the tax is established, controlled and recovered as in income tax and under the same guarantees and sanctions. The recovery threshold referred to in 1 bis of section 1657 applies to the amount of the tax and the initial income tax contribution.
“2. For individuals subject to corporate tax, the tax is declared, controlled and recovered according to the same rules of attitude, due diligence, liquidation, recovery and control as corporate tax and under the same guarantees and sanctions.
“3. For persons under the plan defined in section 8, the tax shall be declared, controlled and recovered, respectively, according to the same rules of attitude, due diligence, liquidation, recovery and control, and under the same guarantees and sanctions as income tax, prorated the rights of natural partners, and under the same rules of attitude, exigibility, liquidation, recovery and control, and
"V. ― The tax is not deductible from income tax or taxable income on corporations. »
II. ― Section 234 of the General Tax Code applies to rents collected as of January 1, 2012.
I.-Article 150-0 D bis of the same code is thus modified:
A. ― I is amended as follows:
1° The first draft is as follows:
“1. The imposition of the withdrawal of the surplus-value from the assignment of shares or shares of companies or of unsettled rights relating to such shares or shares may be deferred if the conditions set out in II of this section are met.
"The deferral is subject to the condition that the taxpayer make the request and declare the amount of the surplus-value in the return under section 170. » ;
2° In 2, the words: "is reduced from slaughter" are replaced by the words: "is also the subject of the tax deferral";
B. ∙ II is amended as follows:
1° In the first paragraph, the words: "slaughter" are replaced by the words: "taxation deferral";
2° The 1° is replaced by 1° and 1° bis as follows:
« 1° Ceded titles or rights must have been held continuously for more than eight years;
« 1° bis The securities or rights held by the assignor, directly or by person interposed or through the spouse, their ascendants and descendants or their brothers and sisters, must have continuously represented, in the eight years preceding the assignment, at least 10% of the voting rights or rights in the social benefits of the corporation whose titles or rights are assigned; »
3° In the second sentence of 2°, the word "five" is replaced by the word "8";
4° It is added a 3° as follows:
« 3° The tax deferral is also subject to the following conditions:
“(a) The proceeds of the assignment of securities or rights must be invested, within a period of thirty-six months and up to 80% of the amount of the net surplus-value of social levies, in the subscription in cash to the original capital or in the increase in cash capital of a corporation;
“(b) The beneficiary company of the contribution must carry out one of the activities mentioned in b of 2° of this II and meet the conditions set out in a and c of the same 2°;
"(c) Representing shares of cash intake must be fully released at the time of subscription or increase of capital or, at the latest, at the end of the period referred to in a of this 3° and represent at least 5% of the voting rights and rights in the social benefits of society;
"(d) Representative shares of cash intake must be held directly and in full ownership by the taxpayer for at least five years.
"When the securities are transmitted, redeemed or cancelled, or, if that event is prior, when the taxpayer transfers his tax home outside France under the conditions set out in section 167 bis, before the time limit provided for in the first paragraph of this d, the tax deferral provided for in I of this section shall be questioned under the conditions of the second paragraph of the III;
“e) The taxpayer, his or her spouse, their ascendants and descendants, or their brothers and sisters, shall not be associated with the benefiting society of the contribution prior to the contribution operation, nor shall they perform the duties listed in the 1st of section 885 O bis since its inception and for a period of five years after the date of completion of the contribution;
“(f) The beneficiary company of the contribution must not have made a refund of contribution for the benefit of the assignor, his spouse, their ascendants and descendants or their brothers and sisters during the twelve months preceding the re-employment of the proceeds of the assignment. » ;
C. ∙ The III is replaced by III and III bis as follows:
"III. ― The tax deferral under this section is exclusive to the application of sections 199 terdecies-0 A and 885-0 V bis.
"Non-compliance with any of the conditions set out in II of this section results in the immediate requirement of the tax on the surplus-value, without prejudice to the delayed interest set out in section 1727, deducted from the date on which the tax should have been paid.
"The imposition of the earlier deferred surplus-value may, at the request of the taxpayer, be deferred once again when the securities under section 3(2) of this section are exchanged under the conditions set out in section 150-0 B. In this case, the five-year period is appreciated from the date of subscription of the securities exchanged.
"III bis. ― Where the securities that have been the subject of the 3° of the II contribution have been held for more than five years, the tax deferral surplus is definitely exempt. This exemption is applicable before the expiry of the five-year period in the event of termination, disability corresponding to the classification in the second or third of the categories provided for inArticle L. 341-4 of the Social Security Codethe death of the taxpayer or one of the spouses subject to joint taxation or in the event of judicial liquidation of the corporation.
"The first paragraph of this III bis does not apply in case of reimbursement of contributions before the tenth year following that of cash intake. » ;
D. ∙ The V is thus modified:
1° In the first paragraph, the reference: "1 of the I" is replaced by the reference: "1° of the II";
2° At 1° to 4°, the words: "from 1 January 2006 or, if it is later," are deleted;
3° The 6th is repealed;
4° In the b of 8° and in the second paragraph of 9°, the words: "from 1 January 2006 or" and the words: "if this date is later" are deleted.
II. ― In the first paragraph of the I and II of Article 150-0 D ter of the same code, after the reference: "Article 150-0 D bis" are inserted the words: ", in its writing before the entry into force of the Act No. 2011-1977 of 28 December 2011 for 2012."
III.-Article 167 bis of the same code is amended as follows:
1° After the first occurrence of the word "planned", the end of the first paragraph of 3 of the I is thus written: "at Article 150-0 D ter, when the conditions mentioned in the same article are met. » ;
2° In II, the reference: "and Article 150-0 B bis" is replaced by the references: "Articles 150-0 B bis and 150-0 D bis";
3° The first sentence of the 1st of the VII is supplemented by the words: ", with the exception of transfers to which Article 150-0 D bis applies";
4° The 1st of the VII is supplemented by an e thus written:
“e) Transmission, redemption or cancellation, before the expiry of the five-year period referred to in Article 150-0 III bis D bis, securities and rights received in return for cash in accordance with Article 150-0 II D bis, for tax relating to surplus-values deferred under that section. » ;
5° After the second paragraph of 3 of the VII, a sub-item reads as follows:
"The tax established under the conditions of Part II of this section and relating to the surplus-values of disposal carried forward under section 150-0 D bis is deflated, or returned if it had been subject to immediate payment during the transfer of the tax home outside France, at the expiry of the five-year period referred to in the first paragraph of III bis of the same article 150-0 D bis. » ;
6° In the first two paragraphs of 3 of VIII, the reference is "to articles 150-0 D bis and "is replaced by the words "in the article".
IV.-In the last paragraph of section 170, paragraph 1, and paragraph 1 (b) of section 1417 of the same code, the words: "of the slaughter referred to in the section" are replaced by the words: "of the surplus-values in tax deferral under section I".
V.-Au d du II de l'article 1391 B ter du même code, la référence : «, à l'article 150-0 D bis" is deleted.
VI.-Article L. 136-6 of the Social Security Code is amended as follows:
1° At the ebis of I, after the words: "values", are inserted the words: "and receivables" and, after the reference: "I", is inserted the reference: "and II";
2° After the same e bis, it is inserted an e ter as follows:
“e ter) Net gains placed on a tax deferral under I and II of Article 150-0 D bis of the General Tax Code ;
3° In the ninth paragraph, the reference: "150-0 D bis" is replaced by the reference: "150-0 D ter".
I. ― Section 200 quater of the general tax code is amended as follows:
A. ― The first is amended:
1° At b and f, the year: "2012" is replaced by the year: "2015";
2° 2° of the b is supplemented by a sub-paragraph as follows:
"However, when the acquisition of such materials is carried out for an individual home, the tax credit applies only to the condition that other work referred to in 5 bis be carried out concurrently; » ;
3° The c, d and e are supplemented by a 4° as follows:
« 4° Paid between 1 January 2013 and 31 December 2015 as part of work done in housing completed for more than two years; » ;
4° The first paragraph of c is supplemented by the words: ", within the limits of a ceiling of expenditure per kilowatt-peak for electrical production equipment using the radiative energy of the sun, on the one hand, or per square metre for energy production equipment using solar thermal energy, on the other hand, fixed by joint decree of ministers responsible for energy, housing and budget";
5° It is added a g as follows:
“(g) Expenses for a building completed for more than two years, paid between January 1, 2012 and December 31, 2015, for a gas micro-cogeneration boilers with an electric power output of less than or equal to 3 kilovolt-ampers per dwelling. » ;
B. ∙ 2 is supplemented by a sub-paragraph as follows:
"In order to ensure the quality of the installation or installation of equipment, materials and appliances, a decree specifies the work for which, for the purposes of the tax credit, compliance with the qualification criteria of the company or the quality of the facility is required. » ;
C. ― At the first sentence of the first and second paragraphs of 4, the year: "2012" is replaced by the year: "2015";
D. ∙ 5 is amended as follows:
1° At the beginning of the b, the rate: "13%" is replaced by the rate: "12%";
2° At the beginning of the c, the rate: "22%" is replaced by the rate: "18%";
3° The table of d is amended as follows:
(a) At the beginning of the first line of the third column, the words: "From" are deleted;
(b) After the third column, a column is inserted as follows:
“
| 38 per cent |
| 13 per cent |
| 18 per cent |
| 31 per cent |
| 31 per cent |
| 31 per cent |
| |
| 18 per cent |
| 31 per cent |
» ;
4° At the beginning of the e, the rate: "22%" is replaced by the rate: "18%";
5° At the beginning of the f, the rate: "45%" is replaced by the rate: "38%";
6° It is added a g as follows:
"(g) 21% of the amount of equipment referred to in g of 1. » ;
E. ― After the 5th it is inserted a 5 bis as follows:
"5 bis. The rates referred to in 5 are increased by ten points if, for the same housing completed for more than two years and for the same year, the taxpayer carries out expenditures of at least two of the following categories:
“(a) Expenditures for the acquisition of thermal insulation materials from the glass walls, referred to in 2° of 1 b;
“(b) Expenditures for the acquisition and installation of thermal insulation materials from the opaque walls for the insulation of the walls, referred to in 3° of b of 1;
"(c) Expenditures for the acquisition and installation of thermal insulation materials from the opaque walls for the insulation of the roofs, mentioned at the same 3°;
"(d) Expenditures for the acquisition of boilers or heating or hot water production equipment for wood or other biomass, referred to in c of 1;
“e) Expenditures for the acquisition of sanitary hot water production equipment using a renewable energy source referred to in the same c;
“(f) Expenditures for the acquisition of condensation boilers referred to in 1° of the b of 1, of gas micro-cogeneration boilers mentioned in g of the same 1 and of energy production equipment using a source of renewable energy or heat pumps mentioned in c of said 1, with the exception of those referred to in d and e of this 5 bis and of the acquisition of electricity production equipment using the energy.
"These increases apply within 50% for the same material, equipment or apparatus. » ;
F. ― 6 is thus amended:
1° At the beginning of the first paragraph, the mention is added: "a."
2° The second paragraph is replaced by b and c as follows:
“b. The tax credit is granted on presentation of the certificate of the seller or the housing or invoice manufacturer, other than deposit invoices, of the company that made the supply and installation of equipment, materials and appliances or of the person who made the energy performance diagnosis.
"This invoice shall include, in addition to the mentions set out in section 289 of this code:
« 1° The place where work or energy performance is carried out;
« 2° The nature of the work as well as the designation, the amount and, where appropriate, the performance characteristics and criteria, mentioned in the second sentence of the first paragraph of 2, of the equipment, materials and apparatus;
« 3° In the case of the acquisition and installation of thermal insulation materials of the opaque walls, the surface in square metres of the isolated opaque walls, distinguishing what falls outside the insulation of what is inside the insulation;
« 4° In the case of the acquisition of energy production equipment using a renewable energy source, the power in kilowatt-peak of electricity production equipment using the radiative energy of the sun and the surface in square meters of energy production equipment using solar thermal energy;
« 5° When the installation work of equipment, materials and appliances is submitted, the qualification criteria of the company or the quality of the installation;
« 6° 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, and for the benefit of the rate of 31% mentioned in the last line of the table of the d of 5, in addition to the abovementioned mentions, the mention of the resumption, by the company that carried out the work, of the old equipment and contact information of the company that proceeds to its destruction.
c. Where the beneficiary of the tax credit is not in a position to file an invoice or certificate with the statements set out in (b) of this 6, depending on the nature of the work, equipment, materials and equipment involved, it shall be subject to, under the imputation year and within the tax credit obtained, a recovery equal to the amount of the tax benefit granted on the basis of the unjustified expenditure. » ;
G. ― After the word: "equal", the end of the first sentence of the second paragraph of 7 is as follows: "the amount of the tax benefit granted for the sum that was refunded. »
II.-Article 244 quater U of the same code is amended as follows:
1° The 7th of I is written as follows:
« 7. Work expenses financed by a refundable advance may be entitled to the income tax credit provided for in section 200 quater when the amount of income from the tax home as defined in section IV of section 1417 does not exceed a ceiling, fixed by decree within a limit of €30,000, the penultimate year before the offer of the advance. » ;
2° I is supplemented by a 9 as follows:
“9. The refund period of the refundable advance without interest cannot exceed one hundred and twenty months. This period is extended to one hundred and eighty months for work involving at least three of the six actions planned for 1° of 2 of I and for work planned for 2° of the same 2. » ;
3° The first paragraph of the second paragraph is as follows:
"The amount of the tax credit is equal to the difference between the present amount of monthly payments due in respect of the interest-free refundable advance and the updated amount of the amounts collected under a loan of the same amount and duration of refund, granted on normal rate conditions on the date of issue of the interest-free loan offer. »
III.-The I applies to expenditures paid as of January 1, 2012; the 1° of the II applies to loans issued as of January 1, 2012 and the 2° and 3° of the same II apply to loan offers issued as of April 1, 2012.
I. ― Section 200 quater A of the General Tax Code is amended as follows:
1° To the 1° to 3° of the 1st, to the b of the same 1 and to the first sentence of 4, the year: "2011" is replaced by the year: "2014";
2° The 4th is supplemented by a sub-item:
"In respect of the expenses referred to in b of 1, the sum mentioned in the first paragraph of this 4 is increased by €5,000 for a single, widowed or divorced person and € 10,000 for a couple subject to common taxation. »
II.-(2) of I is applicable to expenses paid as of January 1, 2012.
I. ― The tax benefit resulting from reductions and tax credits retained to b of 2 of 200-0 A of the general tax code for the application of 1 of the same article 200-0 A, with the exception of those mentioned in articles 199 sexdecies, 199 undecies C and 200 quater B of the same code, is the subject of a 15% decrease, calculated as follows:
1° Rates of reductions and tax credits, annual reduction or tax credit imputation caps, and reduction or tax credit caps allowed in imputation, expressed in euros or as a percentage of an income, as provided in the tax credit or reduction caps allowed in imputation, General Tax Code for the taxation of revenues in 2012, is multiplied by 0.85. For the application of the previous sentence, imputation rates and ceilings are defined after taking into account their potential increases;
2° The results of the operations mentioned in 1° are rounded to the lower unit;
3° When multiple tax benefits are subject to a common ceiling, other than that provided for in theArticle 200-0 A of the general tax code, this is diminished under the conditions set out in 1° and 2° of this article, except for the ceilings mentioned in the first two paragraphs of I and in the first and third paragraphs of III of Article 199 undecies D;
4° The rate used for the calculation of the possible recovery of credits and tax reductions is the rate that was applied for the calculation of the same credits and tax reductions.
II.-Mathematic translation of rates and amounts resulting from the application of 1° to 4° of I is introduced in the General Tax Code by decree in the Council of State before 30 April 2012. The reference fee for this calculation is that effective January 1, 2012.
III.-By derogation from II, for the purposes of I, Article 199 undecies B of the same code is amended as follows:
1° In the seventeenth paragraph, in the first and last sentences, the rate: "45 per cent" is replaced by the rate: "38.25 per cent", at the fourth, at the penultimate, twice, and at the last sentence, the rate: "54 per cent" is replaced by the rate: "45.9 per cent" and, at the penultimate sentence, the rate: "63 per cent" is replaced by the rate:
2° In the first sentence of the eighteenth paragraph, the rate: "63 %" is replaced by the rate: "53.55 %";
3° The last two paragraphs are as follows:
"When the tax reduction referred to in this I is acquired under the conditions set out in the twenty-sixth and twenty-ninth paragraphs and the fraction of the retrocede tax reduction to the tenant business is 62.5%, the rates of 38.25% and 45.9% referred to in the seventeenth paragraph are, respectively, increased to 45.3% and 54.36% and the rates of 45.9% and 53.55% respectively, respectively. Under the same conditions, the rate of 53.55 per cent referred to in the eighteenth paragraph was increased to 63.42 per cent.
"When the tax reduction referred to in this I is acquired under the conditions set out in the twenty-sixth and twenty-ninth paragraphs and the fraction of the retrocede tax reduction to the tenant business is 52.63 per cent, the rates of 38.25 per cent and 45.9 per cent referred to in the seventeenth paragraph are, respectively, increased to 44.12 per cent and 52.95 per cent and the rates of 45.9 per cent and 53.55 per cent. Under the same conditions, the rate of 53.55 per cent referred to in the eighteenth paragraph was increased to 61.77 per cent. » ;
IV.-The I to III are applicable from the taxation of 2012 revenues for expenditures paid as of January 1, 2012, with the exception of those for which the taxpayer justifies that the taxpayer has made no later than December 31, 2011 an undertaking to make a real estate investment eligible for the tax reduction referred to in section 199 undecies A. As a transitional measure, the commitment to real estate investment may take the form of a reservation, provided that it is registered at a notary or at the tax service by December 31, 2011 and that the authentic act has passed by March 31, 2012. Where the benefit of the tax reduction is subject to the prior approval of the Minister responsible for the budget provided for in II of Article 199 undecies B of the General Tax Code, the I to III of this section shall not apply to any investment approved before September 28, 2011, nor to any investment that has been the subject of a licence application before that date, approved before December 31, 2011 and that is entitled to the tax reduction on revenues for the year 2011.
I. ― In the first paragraph of Article 200-0 At the general tax code, the rate is "6%" and the rate is "4%".
II.-The I is applicable on the basis of taxation of 2012 revenues, subject to the specific provisions mentioned in the III.
III.-For the purposes of I, the tax benefits granted for expenses paid, investments made or grants granted as of January 1, 2012.
However, the benefits provided are not taken into account:
1° By the income tax reductions referred to in articles 199 undecies A, 199 undecies B and 199 undecies C of the general tax code resulting:
(a) Investments for the prior approval or approval of which an application has been made to the administration before January 1, 2012;
(b) Acquisitions of a building that was the subject of a project opening declaration by 1 January 2012;
(c) Acquisitions of tangible property ordered before 1 January 2012 and for which deposits at least 50% of their price were paid;
(d) Construction rehabilitation works for which deposits at least 50% of their price were paid before January 1, 2012;
2° By reducing income tax under section 199 sexvicies of the same code granted for the acquisition of housing for which a promise of purchase or synallagmatic promise was subscribed by the purchaser before January 1, 2012;
3° By reducing income tax under section 199 septvicies of the same code for the acquisition of housing or premises for which a promise of purchase or synallagmatic promise was signed by the purchaser before January 1, 2012.
I. ― Section 242 septies of the General Tax Code is amended as follows:
1° The first paragraph is replaced by eight subparagraphs as follows:
"The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies and 217 duodecies can only be exercised by registered companies held by the representative of the State in the department or community in which these companies have their headquarters.
"Only companies that meet the following conditions may only be registered in this registry:
« 1° Rationale for professional fitness of leaders and associates;
« 2° To be up to date with their tax and social obligations;
« 3° Contract insurance against the monetary consequences of their professional civil liability;
"4° To present, for each of the leaders and associates, a Bulletin No. 3 of the virgin criminal record of any conviction;
« 5° Rationale for an annual certification of their accounts by an External Auditor;
« 6° Have signed a charter of ethics. » ;
2° In the second paragraph, the word "of" is replaced by the words "of the provisions mentioned in";
3° The last paragraph is amended to read:
(a) In the first sentence, the reference: "No. 2010-1657 of 29 December 2010 of finance for 2011" is replaced by the reference: "No. 2011-1977 of 28 December 2011 of finance for 2012";
(b) The last sentence is as follows:
"The eleventh paragraph of this section does not apply to transactions for which the undertakings referred to in the first paragraph were missioned prior to the date of promulgation of Act No. 2011-1977 of 28 December 2011. »
II. ― In Article L. 135 Z of the Tax Procedures Book, the word "second" is replaced by the word "nine".
III. ― The IV of section 101 of Act No. 2010-1657 of December 29, 2010 is repealed.
I. ― The building and housing code is thus modified:
1° The first paragraph of Article L. 31-10-2 is as follows:
"The loans referred to in this chapter are granted to natural persons, subject to resource requirements, when they acquire, with or without work, or build their primary residence upon first ownership. When housing is new, loans issued as of January 1, 2013 are granted under energy performance condition. When the housing is old, loans are granted on condition of sale of the social park to its occupants. No record fees, expert fees, interest or interest may be collected on these loans. » ;
2° Article L. 31-10-3 is supplemented by II to IV as follows:
“II. ― Complete the condition of resources referred to in Article L. 31-10-2 the natural persons whose total amount of resources, referred to in c of Article L. 31-10-4, divided by the family coefficient, valued in accordance with the terms set out in Article L. 31-10-12, is less than a ceiling fixed by decree, depending on the location of the dwelling. This ceiling cannot be more than 43,500 € or less than 26,500 €.
"III. ― Complete the energy performance condition referred to in Article L. 31-10-2 for housing whose overall energy performance is greater than a level set by decree.
"IV. ― Complete the condition of sale of the social park to its occupants referred to in Article L. 31-10-2 the transactions relating to a dwelling of a moderate rent housing organization referred to in Article L. 411-2 or on a dwelling of a mixed economy corporation referred to in Article L. 481-1 subject to an agreement entered into under Article L. 351-2, acquired by » ;
3° The last paragraph of Article L. 31-10-4 is repealed;
4° Article L. 31-10-9 is as follows:
"Art. L. 31-10-9.-The quotity referred to in Article L. 31-10-8 is fixed by decree, depending on the location of the housing and its new or old character. It cannot be more than 40% or less than 10%.
"However, when the housing is new, this quotity is lowered at a rate not exceeding 30% or less than 5% when its overall energy performance is less than one or more levels set by decree. » ;
5° In the first paragraph of Article L. 31-10-12, after the word "Next", the words "maximum of".
II. ― In the second sentence of the second paragraph of Article 244 quater V of the General Tax Code, the word "paid" is replaced by the word "issued" and the amount: "2.6 billion euros" is replaced by the amount: "820 million euros".
III. – I and II apply to loans issued as of January 1, 2012.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-644 DC of 28 December 2011. ]
I. ― Section 72 F of the General Tax Code is supplemented by a paragraph to read:
"However, where the taxable result of a fiscal year is on the rise compared to that of the previous year, the at-value referred to in the first paragraph not paid at the end of the fiscal year is nevertheless deductible within the limit of 20% of the increase noted, provided that the payment is made within six months of the fiscal year's closure and no later than the date of filing of the return of the results relating to the deduction fiscal year in respect of The fraction of the at-value thus deducted is no longer deductible under the payment exercise. »
II. ― This section applies as of January 1, 2013.
The second paragraph of section 317 of the same code is amended as follows:
1° At the end of the first sentence, the words "for a period of ten years from 1 January 2003" are deleted;
2° In the second sentence, the words "for a period of ten years beginning on 1 January 2003" are deleted.
Section L. 43 of the Post and Electronic Communications Code is amended as follows:
1° After I, it is inserted an Ibi as follows:
"I bis. ― For the benefit of the National Frequency Agency, a fee is established to cover the full costs incurred by this institution for the collection and processing of the claims of audiovisual communication service users relating to interference caused by the commissioning of radio stations in the frequency band 790-862 MHz. Only interference caused at the reception of audio-visual communication services broadcast by the broadcast stations provided for in the licences for use of the radio resource issued by the Conseil Supérieur de l'audiovisuel prior to the commissioning of the stations mentioned in the first sentence of this paragraph shall be considered.
"The total amount of tax to be recovered is distributed, within the limit of 2 million euros per year, between the licensees for the use of band frequencies referred to in the first paragraph, according to a distribution key defined by frequency block and corresponding to the share of interference likely to be caused by the use of each of the blocks allocated to them. In the beginning of the year, the debtors pay the tax due under the previous calendar year to the accounting officer of the National Frequency Agency, within thirty days of the issuance of the revenue charge for the liquidation of the tax.
"For the purposes of this I bis, licensees for the use of frequencies referred to in the second paragraph shall inform the Authority for the regulation of electronic communications and posts, the Conseil supérieur de l'audiovisuel and the National Frequency Agency of the effective date of the commissioning of each radio station in the frequency band 790-862 MHz.
"The terms and conditions for the application of this article, including the key of distribution between the holders of authorization to use each of the frequency blocks, are specified by decree in the Council of State. » ;
2° In the first sentence of the V, after the word "public" are inserted the words ", the proceeds of the tax referred to in I bis".
At the end of last paragraph of I of section 53 of Act No. 2004-1484 of 30 December 2004 for 2005, the words "referred to in this I" are replaced by the words "on insurance agreements".
Article 275 of the Customs Code is supplemented by a paragraph to read:
"The lowering of the kilometric rates provided for in the first paragraph of this 2 is increased to 40% for areas that do not have a highway whose use is tolled, in accordance with theArticle L. 122-4 of the Road Traffic Code. »
After the eighth preambular paragraph of Article L. 2333-67 of the General Code of Territorial Communities, a sub-paragraph is inserted as follows:
"In municipalities and public institutions competent for the organization of urban transport whose population is less than 10,000 inhabitants and whose territory includes one or more municipalities classified as tourist municipalities within the meaning of theArticle L. 133-11 of the Tourism Code, the rate of payment is set within 0.55% of the wages defined in Article L. 2333-65 of this code. »
After the e of Article 1464 A of the general tax code, it is inserted a f as follows:
“(f) Musical shows and varieties. »
Article 1518 bis of the same code is supplemented by a zf as follows:
"zf) As of 2012, to 1.018 for unbuilt properties, to 1.018 for industrial buildings under 1° of section 1500 and to 1.018 for all other built properties. »
I. ― The same code is amended:
1° At the beginning of the second paragraph of Article 1519, 1°, the number: "41.9" is replaced by the number: "125.7";
2° In the second paragraph of 1° of Article 1587, the number: "8.34" is replaced by the number: "25.02".
I. ― The same code is amended:
1° After Article 1522, an article 1522 bis is inserted as follows:
"Art. 1522 bis.-I. ― Municipalities and their public institutions of inter-communal cooperation may institute, under the conditions laid down in 1 of Article 1639 A bis, a tax incentive, based on the quantity and possibly the nature of the waste produced, expressed in volume, weight or number of removals. The incentive is added to a fixed share determined under the terms and conditions set out in sections 1521,1522 and 1636 B undecies.
"The incentive is determined by multiplying the amount of waste produced for each taxable local in the year preceding that of taxation by a rate per unit of quantity of waste produced.
"The incentive fee is set annually by deliberation under the conditions set out in section 1639 A, so that its product is between 10% and 45% of the total revenue of the tax. The amounts of this tariff may be different depending on the nature of waste. For new constructions, a single tariff is attached.
"When the quantity of waste produced is generally known for a set of premises but is not known individually for the premises of this set, it is distributed among them by the community on the prorated value of their land rental value for the establishment of the waste collection tax.
"For new constructions, the amount of waste taken into account for the first year following that of completion is equal to the product obtained by multiplying the rental value of the new premises by the ratio between, on the one hand, the total amount of waste produced in the territory of the municipality or the beneficiary group of the removal tax of the household refuses incentive and, on the other hand, the total of the property tax
"For a transitional period of up to five years, the incentive may be calculated proportionally to the number of people in the home.
"The incentive is added to a fixed share determined in accordance with the terms set out in sections 1521,1522 and 1638 B undecies.
“II. ― Municipalities and public institutions of inter-communal cooperation for which a tax incentive is collected make known to tax services, in accordance with the terms set by decree, before March 31 of the taxation year, the amount in absolute value of that incentive share per local in the previous year, with the exception of new constructions.
"For the taxation of new constructions, municipalities and public inter-communal cooperation institutions for the benefit of which a tax incentive is collected make known to tax services, in accordance with the terms set by decree, before January 31 of the taxation year, the total quantity of waste produced in the territory of the municipality or grouping.
"In the absence of transmission of the items referred to in the first paragraph of this II before March 31 and the total quantity of waste produced in the second paragraph before January 31st, the items used to establish the tax for the previous year shall be renewed.
"III. ― When applying this section, section 1524 is applicable only to the fixed portion of the tax.
"Article 1525 is not applicable in municipalities and public institutions of inter-communal cooperation pursuant to this Article.
"IV. ― The contentious relative to the contribution plate is instructed by the tax recipient. In the event of an erroneous taxation, the resulting discounts are borne by the municipality or the public institution of intercommunal cooperation. They apply to the responsibilities mentioned in theArticle L. 2332-2 of the General Code of Territorial Communities.
2° Article 1636 B undecies is supplemented by 5 and 6 as follows:
« 5. Municipalities and public inter-communal cooperation institutions having instituted the incentive of the domestic garbage removal tax in accordance with section 1522 bis shall vote the tariff on that part under the conditions provided for in section 1639 A.
« 6. The first year of application of the provisions of section 1522 bis, the proceeds of the domestic garbage removal tax may not exceed the total product of that tax as derived from the general roles for the previous year. » ;
3° Article 1639 A bis is supplemented by an IV as follows:
"IV. ― In the event of a joint or public inter-communal cooperation institution not applying the provisions of section 1522 bis to a public inter-communal cooperation institution or a joint union by applying, the application of these provisions in the territory of the municipality or the attached public inter-communal cooperation institution may be carried forward to the fifth year following that of the attachment.
"In this case, for the year of attachment, the previous deliberations on the domestic garbage removal tax remain, if any, in force. The public institution of inter-communal cooperation or the joint union to which municipalities or the public institution of inter-communal cooperation are attached receives the removal tax of domestic garbage instead of the attached municipalities and public institutions of disbanded inter-communal cooperation. »
II. – I is applicable from the 2013 taxation year.
III of Article 1639 A bis of the same code is thus modified:
1° In the first sentence of the second paragraph, the words "the two years" are replaced by the words "five years";
2° The last paragraph is supplemented by a sentence as follows:
"They are also applicable in the event of a change of perimeter of a public intercommunal cooperation institution following the integration of a commune or intercommunal cooperation institution. »
The same code is amended:
1° The 1st of Article 1638-0 bis is supplemented by three paragraphs as follows:
"However, tax rates for housing taxes, land taxes and land contributions from different companies can be applied in the territory of pre-existing public intercommunal cooperation institutions, for the establishment of the first twelve budgets of the public intercommunal cooperation institution that emerged from the merger. This progressive tax integration procedure must be preceded by a homogenization of the slaughters applied for the calculation of the housing tax. This decision is taken either by concordant deliberations of pre-existing public inter-communal cooperation institutions prior to the merger or by a deliberation of the public institution of inter-communal cooperation from the merger.
"The differences that affect the tax rates applied in the territory of pre-existing public intercommunal cooperation institutions are reduced each year by a thirteenth year and deleted from the thirteenth year.
"The second paragraph of this 1° is not applicable where, for each of the taxes in question, the tax rate applied in the least-imposed public intercommunal cooperation institution was equal to or greater than 80% of the corresponding tax rate applied in the most-imposed public intercommunal cooperation institution for the year prior to the establishment of the first of the twelve above-mentioned budgets. » ;
2° Section 1638 quater is amended as follows:
(a) After the III, a III bis is inserted as follows:
"III bis. ― In the cases of attachment provided for in I, by concordant deliberations of the legislative body of the public inter-communal cooperation institution and the municipal council of the municipality concerned, the rates of housing tax, land tax on built properties and land taxes on the unbuilt properties voted by the legislative organ of the public inter-communal cooperation institution may be applied in a maximum phased manner by equal fractions This III bis is not applicable for the taxes for which the ratio between these rates and the rates voted by the municipal council the year of the attachment of this municipality is less than 10%. Where applicable, the rates of taxation collected in the year of attachment shall be taken into account in the calculation of this report for the benefit of public institutions to which the commune belonged. » ;
(b) The IV is supplemented by a sub-item:
"By concordant deliberations of the legislative body of the public inter-communal cooperation institution and the municipal council of the municipality concerned, the rates voted under the first paragraph of this IV may be applied progressively by equal fractions over a maximum period of twelve years. This paragraph is not applicable for taxes for which the relationship between these rates and the rates voted by the municipal council in the year of the attachment of this municipality is less than 10%. Where applicable, the rates of taxation collected in the year of attachment shall be taken into account in computing this report for the benefit of public intercommunal cooperation institutions to which the commune belonged. »
Article L. 135 B of the Tax Procedures Book is supplemented by the words: ", as well as all the information reported by the debtor involved in the calculation of the amount, including the employees."
The ninth paragraph of the same article L. 135 B is supplemented by a sentence as follows:
"As well, local authorities and public intercommunal cooperation institutions can communicate with each other tax information on their tax products. »
Article 1599 Sexdecies of the General Tax Code is supplemented by an IV as follows:
"IV. ― The National Secured Titles Agency transmits, free of charge, to the regions and communities of Corsica and overseas which apply for the non-nominative data and information relating to registration certificates issued during this period. »
The second paragraph of Article 30-1 of Act No. 86-1067 of 30 September 1986 " Freedom of communication:
"The publishers of the audio-visual communication services broadcast by terrestrial hertzian licensees of an authorization for the use of the radio resource issued on the basis of this article, article 30-5 or a right of use under section 26 shall bear the cost of reorganization of the frequencies necessary for the broadcast of terrestrial audio-visual communication services. A decree in the Council of State specifies the conditions for the application of this paragraph. »
Aunt III of Article 88 of Act No. 2007-1824 of 25 December 2007 for 2007, the year: "2012" is replaced by the year: "2013".
Except for cases of long-term sick leave, long-term leave or if the illness arises from one of the exceptional causes set out in section L. 27 of the Civil and Military Pension Code or an accident occurring in the fiscal year or in the course of the performance of their duties, civil and military officials on sick leave, as well as employees whose compensation for sick leave is not provided by the first-time pension
As of 1 January 2012, the Government submits, as a general annex to the year's bill of finance, a report on independent public authorities with legal personality and on independent administrative authorities whose staffing is not included in a government-paid job authorization limit. This general appendix summarizes, by authority and for the last known fiscal year, the current fiscal year and the following year:
1° The amount of their expenses;
2° The amount recognized or anticipated for the proceeds of taxation of any kind, budgetary subsidies and other resources available to them;
3° Employment paid by these authorities.
This report also includes, for each of these authorities, a strategic presentation with the definition of performance targets and indicators, a presentation of actions and a presentation of expenditures and jobs with justification for the first euro. It sets out, by category, presented by body or trade, or by type of contract, the predictive distribution of jobs paid by the authority and the justification of changes in relation to the existing situation. It recalls, in the same way, the jobs used by the authority and whose cost is borne by another agency.
As of 1 January 2013, this report also includes an analysis of the variances between planned and reported data for credits, resources and employment, as well as for objectives, expected and achieved results, indicators and associated costs.
This general annex is tabled on the Parliamentary Assembly Office and distributed at least five frank days before the review of the year's financial bill that authorizes the collection of taxes, products and revenues allocated to the various organizations authorized to collect them.
Attached to the draft financial law of the year is an annex summarizing the financial commitments made by French bodies, other than the State, the Social Debt Fund and the Public Debt Fund, which fall under the category of central public administrations within the meaning of Council Regulation (EC) No. 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community.
Financial commitments within the meaning of this section include borrowings from a credit institution, debt securities issued, and guarantees and bonds granted.
This annex specifies, for each of these commitments, the amount, duration and purpose that justifies it. It indicates the beneficiary of each of the same guarantees, bonds and commitments.
This annex is tabled on the office of parliamentary assemblies and distributed at least ten frank days before the National Assembly's first reading of the article of the draft financial law of the year that authorizes the collection of State resources and taxation of any kind assigned to legal persons other than the State.
Each year, the Government submits a report to the Finance Bill, which includes a presentation of the structure and evolution of expenditures as well as the state of the debt of the territorial authorities.
To this end, the regions, departments and communes or public institutions of intercommunal cooperation of more than 50,000 inhabitants transmit to the representative of the State, under conditions set by decree in the Council of State taken after advice of the local finance committee, a report presenting, inter alia, the budgetary orientations, the multi-year commitments envisaged, the composition and evolution of the debt as well as the expenses of personnel, subsidies, communication and immobilier.
The conditions for publication of this report are specified in the above-mentioned decree.
The Government submits to Parliament, by 15 February 2012, a report on the consequences for the state budget and territorial authorities of the creation of a public agency for financing the investments of local authorities.
The Government submits to Parliament, prior to the tabling of the 2013 Finance Bill, a report examining the opportunity and the possibility of converting into budget allocations all or part of the tax expenditures attached as the main part of the "Outer-Mer" mission. In particular, the report emphasizes the mechanisms provided for in the articles 199 undecies B, 199 undecies C and 217 undecies of the general tax code.
I of Article 1639 A bis of the General Tax Code is supplemented by a paragraph to read:
"With the exception of the provisions of the first paragraph, the deliberations provided for in Article 1647 D may be taken until December 31 to be applicable the following year. »
II. OTHER MEASURES
General and territorial administration of the State
The electoral code is thus amended:
1° The last paragraph of Article L. 52-11 is supplemented by two sentences as follows:
"This is not done as of 2012 and until the year in which the public deficit of public administrations is zero. This deficit is found under the conditions set out in the second paragraph of Article 3 of Council Regulation (EC) No. 479/2009 of 25 May 2009 on the application of the protocol on the procedure for excessive deficits annexed to the Treaty establishing the European Community. » ;
2° In the first sentence of the first paragraph of Article L. 52-11-1, the rate: "50%" is replaced by the rate: "47.5%".
Agriculture, fisheries, food,
and Rural Affairs
Section 92 of the Financial Law for 1979 (No. 78-1239 of 29 December 1978) is amended as follows:
1° In the first paragraph:
(a) The word "local" is replaced by the word "territorial";
(b) After the word: "supply" are inserted the words "non-tax";
(c) The words: ", deducting the slaughter and shaping costs of wood" are deleted;
2° After the first paragraph, two sub-items are inserted:
"The forest products mentioned in the first paragraph are all forest products under the forest regime, including those derived from hunting, fishing and any kind of agreements or concessions related to the use or occupation of these forests, as well as any physical or financial products derived from the soil or from the exploitation of the subsoil. For wood sales products, the amount is reduced from the discounts made to buyers in the case of cash payment and, in the case of wood sold shaping, slaughter and shaping costs.
" Effective January 1, 2012, the legal persons referred to in the first paragraph shall also pay an annual contribution of €2 per hectare of land under the forest regime and have a management document within the meaning of section L. 4 of the forest code or for which the Office has proposed to the legal entity that owns such a document. »
I. ― The Rural and Maritime Fisheries Code is amended as follows:
1° Section L. 741-4-1 is repealed;
2° Article L. 741-15-1 is as follows:
"Art. L. 741-15-1.-I. ― Employers under the scheme of social protection of agricultural professions are exempt from the payment of the employers' share of the contributions and contributions referred to in II to the limit of twenty agricultural employees employed in an undetermined contract by company.
"For employers belonging to a group required to establish a group committee pursuant to I of Article L. 2331-1 of the Labour Code, the limit of twenty employees is appreciated at the group level.
“II. ∙ Contributions exempted under I of this section are:
« 1° The contribution to the 1st of Article L. 14-10-4 of the Code of Social Action and Families;
« 2° The contribution due to the operation of the occupational health and safety service provided for in the second paragraph of Article L. 717-2 of this Code;
« 3° The contribution of the compulsory supplementary pension of employees paid to the complementary pension institutions referred to in Article I L. 727-2;
« 4° The contribution due to the National Housing Assistance Fund 1° of Article L. 834-1 of the Social Security Code ;
« 5° The contribution paid to the Association for the Management of the Fund made mandatory, pursuant to sections L. 911-3 and L. 911-4 of the same code, by the Order of March 14, 2011 extending and expanding the National Inter-Professional Agreement of November 25, 2010 extending the agreement of March 23, 2009 on Supplementary Pension Plans AGIRC and ARRCO;
« 6° The contribution due to insurance against the risk of non-payment of wages provided for in theArticle L. 3253-18 of the Labour Code ;
« 7° The contribution due to unemployment insurance provided for in Article L. 5422-9 of the same code;
« 8° The participation of employers in the development of continuing vocational training provided for in Article L. 6331-1 of the same code;
« 9° The contribution paid to the National Association for Employment and Training in Agriculture made mandatory, pursuant to Article L. 2261-15 of the same code, by the decree of September 15, 2006 extending an avenger to the national collective agreement on employment in farms and agricultural enterprises;
« 10° The contribution paid to the Board of Studies, Research and Forward-looking Management of Jobs in Agriculture and its Development, known as "PROVEA", made mandatory, pursuant to the same Article L. 2261-15 of the same Code, by the Order dated 28 October 2002 extending a national collective agreement on seasonal workers, various provisions on fixed-term contracts and the organization of the forecasting management of employment in agriculture;
« 11° The contribution paid to the Association for the Financing of Collective Bargaining in Agriculture made mandatory, pursuant to the same section L. 2261-15, by the Order dated March 26, 1992 extending a national agreement on the organization of collective bargaining in agriculture.
"III. ― The exemption referred to in I of this article shall be calculated each calendar year for each employee within the limit of the number of employees mentioned in the same I. The amount is equal to the product of annual remuneration, as defined in section L. 741-10 of this code, by a coefficient. This coefficient is determined by application of a formula fixed by decree. It is based on the relationship between the wages of the employee and the minimum wage of growth, which are valued in accordance with the terms provided for in the III of Article L. 241-13 of the Social Security Code. This coefficient is maximum for remuneration less than or equal to the minimum interprofessional growth wage plus 10%. It is degressive from this level of pay and then becomes null for remuneration equal to the minimum interprofessional growth wage plus 40%.
"IV. ― This exemption is cumulative with the benefit of the degressive reduction of contributions provided for in the same section L. 241-13 as well as the lump sum deduction provided for in section L. 241-18 of the same code.
"V. ― The funds for agricultural social mutuality pay to their attributes, on behalf of the State, the sums corresponding to the contributions and contributions exempted under I to III of this article.
"VI. ― The conditions for the application of this article are set by decree. »
II. ― The first paragraph of Article L. 241-13 of the Social Security Code is supplemented by the words: "and with the exemption provided for in Article L. 741-15-1 of the Rural and Maritime Fisheries Code".
III. ― This section applies to contributions due to remuneration paid as of January 1, 2012.
IV. ― This article applies as long as the European Commission has confirmed that this measure is consistent with Article 107 of the Treaty on the Functioning of the European Union.
The maximum increase in the total product of the additional tax collected by all departmental chambers of agriculture, referred to in the second paragraph of Article L. 514-1 of the Rural and Maritime Code, is set for 2012 at 1.5%.
Veterans
I. ― In the second and at the end of the penultimate paragraphs of Article L. 256 of the Code of Military Disability Pensions and War Victims, the number "44" is replaced by the number "48".
II. I comes into force as of July 1, 2012.
I. ― In the penultimate paragraph of Article L. 50 of the Code of Military Disability Pensions and War Victims, the number: "12,000" is replaced by the number: "11,000".
II. – The last two paragraphs of Article L. 50 of the Code of Military Disability Pensions and War Victims are applicable to survivor and orphan pension payments as of January 1, 2012, as of the request of the persons concerned.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-644 DC of 28 December 2011. ]
Council and State control
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-644 DC of 28 December 2011. ]
Culture
Article L. 115-3 of the code of cinema and animated image is supplemented by a paragraph thus written:
"The amount of the tax cannot be taken into account in determining the base of the various taxes, taxes and duties of any kind other than the value-added tax to which the recipe of the cinema shows is subject. »
In the last paragraph of section 220 Z bis of the General Tax Code, the word "Twelve" is replaced by the words "24".
Ecology, sustainable development and development
Section 2 of Chapter VI of Title I of Book III of Part IV of the Transport Code is amended as follows:
1° Article L. 4316-3 is supplemented by a paragraph as follows:
"In the event of an irregular installation of works referred to in the first paragraph, the occupant or the beneficiary of these works shall be immediately liable for the tax provided for in this section, after the establishment of a record of the occupation without title in accordance with the procedure provided for in sections L. 2132-20 and L. 2132-21 of the general code of public property. The tax is increased by 30%, without prejudice to the conservation police measures. » ;
2° The second part of Article L. 4316-4 is amended as follows:
(a) In the first paragraph, a sentence should be added:
"This felling factor is 97% for water supply of a navigation channel. » ;
(b) After the first preambular paragraph, a sub-item reads as follows:
"This result is increased by 40% in the event of sedimentary discharge found under the conditions mentioned in section L. 4316-10 and inducing additional benefits to restore the proper operation of the navigation facility. » ;
3° The first sentence of Article L. 4316-11 is supplemented by the words: "and beneficiaries or occupants of an irregular facility."
After the III of Article L. 213-12-1 of the Environmental Code, it is inserted a III bis as follows:
"III bis. ― The resources of the establishment are made up of royalties for rendered service and any resources it derives from its activity, donations and bequests, subsidies and participations of the State, territorial authorities and their groupings as well as other public and private individuals and finally financial products. As such, the establishment receives an annual contribution from the water agency Loire-Bretagne to its operation of which the amount is equal to 25% of the amount of the royalty for sampling on the water resource issued by the agency, pursuant to section L. 213-10-9, within the perimeter of the establishment, during the previous year and may not be less than 500,000 €. This contribution is liquidated, ordered and recovered in accordance with the terms provided for the revenues of State administrative public institutions.
"The establishment may also request the water agency Loire-Bretagne to benefit, on behalf of the groupings of local authorities implementing the plans for the development and management of the waters of the Poitevin marsh, from the increase in the royalty provided for in the V bis of the same article L. 213-10-9 for territorial public institutions of basin, as provided for in article L. 213-10-9. »
I. ― The amount of water agency fees for the years 2013 to 2018 may not exceed 13.8 billion euros, excluding royalties for payments referred to in Article L. 213-10-8 of the Environmental Code and this Article II.
These revenues are capped, in total, to €2.3 billion in 2013, €4.6 billion in 2014, €6.9 billion in 2015, €9.2 billion in 2016, €11.5 billion in 2017 and €13.8 billion in 2018. Each year, water agencies adapt the royalty rates for the following year to ensure compliance with these ceilings.
The share of the amount referred to in the first paragraph that exceeds 13.8 billion euros in 2018 is transferred to the general budget under the conditions set out in Article 46 III of this Act. This collection is distributed among water agencies proportionally to the product that they made royalties for the years 2013 to 2018.
II. ― The total contributions of water agencies to the financial resources of the National Office of Water and Aquatic Environments, excluding payments made pursuant to the V of Article L. 213-10-8 of the Environmental Code, cannot exceed 150 million euros per year between 2013 and 2018, of which 30 million euros per year for financial solidarity between the basins vis-à-nier of the departments and These contributions are liquidated, ordered and recovered in accordance with the manner provided for the revenues of the State's administrative public institutions.
III. ― The environmental code is thus modified:
1° The table in the second paragraph of Article L. 213-10-2 is amended as follows:
(a) The second column is amended as follows:
– in the ninth line, the number: “3” is replaced by the number: “3.6”;
– in the tenth line, the number: “5” is replaced by the number: “6”;
– in the eleventh line, the number: “15” is replaced by the number: “18”;
– in the twelfth line, the number: "25" is replaced by the number: "30";
(b) After the fourteenth line, two lines are inserted:
| Environmentally hazardous substances released into superficial water masses (per kg) | 10 | 9 |
| Hazardous substances for the environment released into the masses of underground water | 16.6 | 9 |
| Irrigation (except gravel irrigation) | 3.6 | 7.2 |
| Gravel irrigation | 0.5 | 1 |
| Drinking water | 7.2 | 14.4 |
| Industrial refrigeration leading to restitution greater than 99% | 0.5 | 1 |
| Power of a channel | 0.03 | 0.06 |
| Other economic uses | 5.4 | 10.8 |
I. ― The I of Article L. 515-19 of the Environmental Code is amended as follows:
1° The last sentence of the first paragraph is deleted;
2° Nine subparagraphs are added:
"When the cost of the measures taken pursuant to II and III of the same articles L. 515-16 and L. 515-16-1 is less than or equal to 30 million euros and the agreement that provides for the financing of these measures is not signed within twelve months after the approval of the plan, this period may be extended by four months by a reasoned decision of the prefect in this sense, the contributions of each, in relation to the total cost, are as follows:
“(a) The State contributes to a third party;
“(b) Territorial authorities or their competent groups receiving territorial economic contribution contribute to a third party, prorated by the territorial economic contribution they receive from the operators of the facilities at the origin of the risk;
"(c) Operators of the facilities at the origin of the risk contribute up to one third, depending on a distribution that the prefect fixes by order when several operators appear in the perimeter covered by the plan.
"When the cost of the measures taken pursuant to the II and III of the same articles L. 515-16 and L. 515-16-1 is greater than thirty million euros and the agreement that provides for the financing of these measures is not signed within twelve months after the approval of the plan, this period may be extended by six months by a reasoned decision of the prefect in this sense, the contributions of each, in relation to the total cost, are as follows:
“(a) Territorial authorities or their competent groups receiving territorial economic contribution contribute to a third party, prorated by the territorial economic contribution they receive from the operators of the facilities at the origin of the risk. The contribution due by each local authority or competent group is nevertheless limited to 15% of the total territorial economic contribution collected throughout its territory under the plan approval year;
“(b) The State contributes half of the residual cost of the measures, once deducted the contribution due by the communities under the a;
"(c) Operators of the facilities at the origin of the risk contribute to the same height as the contribution of the State provided for in b, according to a distribution that the prefect fixes by order when several operators appear in the perimeter covered by the plan.
"Before the conclusion of this agreement or the establishment of the default distribution of contributions, the right of withdrawal referred to in Article L. 515-16 cannot be established and the expropriation referred to in the first paragraph of Article III cannot be declared of public utility unless the gravity of the potential risks makes it necessary to take immediate possession in accordance with the procedure mentioned in the second paragraph of the same III. »
II. ― For technology risk prevention plans approved prior to October 1, 2010, the period referred to in second paragraph I of Article L. 515-19 of the Environmental Code expires April 1, 2012.
TheArticle 136 of Act No. 2005-1719 of 30 December 2005 for 2006 is supplemented by a VII to read as follows:
« VII. – Within the limit of €5 million per year and until December 31, 2016, the major natural hazard prevention fund referred to in Article L. 561-3 of the Environmental Code can contribute to the financing of the financial assistance and demolition expenses defined in Article L. 561-3 of the Environmental CodeArticle 6 of Act No. 2011-725 of 23 June 2011 special provisions relating to informal habitat neighbourhoods and the fight against unworthy habitat in overseas departments and regions. »
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-644 DC of 28 December 2011. ]
School education
The education code is thus modified:
1° Article L. 351-3 is as follows:
"Art. L. 351-3.-Where the commission referred to in Article L. 146-9 of the Code of Social Action and Families finds that the schooling of a child in a class of public education or an institution referred to in Article L. 442-1 of this Code requires individual assistance to which it determines the hourly quotity, such assistance may, inter alia, be provided by an education assistant recruited in accordance with the terms and conditions specified in paragraph 1 above.
"If this schooling does not involve individual assistance but the needs of the student justify that it receives mutual aid, the commission referred to in Article L. 146-9 of the Code of Social Action and the families determines the principle. This mutual assistance is provided by an education assistant recruited under the conditions set out in the first paragraph of Article L. 916-1 of this Code.
"If the assistance necessary for the disabled student does not include educational support, these educational assistants mentioned in the first two paragraphs of this article may be recruited without a degree.
"People in charge of school inclusion work with students for whom assistance has been recognized as necessary by a decision of the commission referred to in Article L. 146-9 of the Code of Social Action and Families. Their work contract specifies the names of schools and schools in which they are likely to perform their duties.
"The individual assistance referred to in the first paragraph of this article may, after agreement between the academy inspector and the student's family, where continuity of assistance is necessary for the student according to the particular nature of his disability, be assured by an association or group of associations having concluded a convention with the State.
"The terms and conditions for the application of this article, including the designation of persons responsible for the assistance referred to in the first two paragraphs and the nature of the assistance, are determined by decree. » ;
2° Section L. 916-1 is amended as follows:
(a) The first paragraph is as follows:
"Educational assistants may be recruited by the educational institutions referred to in Chapter II of Title I and in Title II of Book IV to perform assistance functions to the educational team in connection with the school project, particularly for supervision and supervision of students. When recruited for help with the inclusion of students with disabilities, including out of school time, their recruitment occurs after the agreement of the academy inspector. They may also be recruited by the establishments referred to in Article L. 442-1, after agreement of the academy inspector, to perform functions of assistance in the inclusion of students with disabilities, including outside school time. » ;
(b) In the first sentence of the second paragraph, the words "reception and school integration" are replaced by the words "school inclusion";
(c) At the penultimate paragraph, the words "reception and integration" are replaced by the words "school inclusion" and the third occurrence of the word "to" is replaced by the reference "in the first paragraph of".
After Article L. 914-1 of the same code, an article L. 914-1-1 is inserted as follows:
"Art. L. 914-1-1.-Temporary and documentation personnel referred to in section L. 914-1 may receive temporary retirement benefits upon termination of their activity. These benefits, whose financial burden is fully borne by the State, are intended to allow these personnel to cease their activity under the same conditions as the masters holding public education.
"The opening of rights to temporary retirement benefits is subject to the following conditions:
« 1° Recipients must be in possession of a final contract or approval at the time they request their admission to the temporary pension plan;
« 2° Recipients must justify a period of service as teachers and documentation authorized by approval or contract to perform their functions in private educational institutions bound by or recognized by the State. The teaching services as a delegated master, the management and training services carried out in conjunction with a teaching activity, the training periods and the periods of active national service are taken into account under conditions determined by regulation. However, the condition of service life is not applicable to recipients who are in the permanent inability to exercise their functions;
« 3° Recipients must meet one of the conditions under which the possibility for masters in public education to request the liquidation of their pension is subordinated.
"Temporary pension benefits are liquidated taking into account only the services referred to in 2° of this section, increased by the insurance premiums provided for in Articles L. 351-4, L. 351-4-1 and L. 351-5 of the Social Security Code and increases for children provided by the supplementary pension plans referred to in Book IX of the same Code.
"A coefficient of minoration or increase is applicable to temporary benefits of retirement under the same conditions as for masters who hold public education.
"Temporary pension benefits cease to be paid to beneficiaries to whom no reduction coefficient is applicable when they are entitled to an old-age pension under the general system of full-rate social security. They also cease to be paid to beneficiaries to whom a lowering coefficient is applicable when they reach the age at which the lowering coefficient applicable to their old-age pension of the general social security system is the closest to the lowering coefficient that was applied to temporary pension benefits.
"The age limits and the cumulative rules of pension and pay for activity income applicable to masters who hold public education are also applicable to teachers and documentation personnel referred to in section L. 914-1 of this Code under conditions prescribed by regulation.
"The beneficiaries of temporary pension benefits and their eligible beneficiaries benefit from health insurance and maternity benefits under the general social security system.
"The conditions under which the masters of private educational institutions under contract with the State in New Caledonia and French Polynesia cease their activity and are authorized to accumulate the temporary benefits of pensions established by these communities and the remuneration served, directly or indirectly, by one of the communities referred to in Article L. 86-1 of the Code of Civil and Military Pensions are fixed by regulation.
"The terms and conditions for the application of this article are set by decree in the Council of State. »
By April 30, 2012, the Government submits to Parliament a report on technical and higher agricultural education detailing the evolution, since 2005, of the training map, the number of students welcomed, financial and personal resources, in public institutions and in private institutions.
Justice
At the end ofII of Article 54 of Law No. 2009-1674 of 30 December 2009 for 2009, the year: "2018" is replaced by the year: "2020".
Article 800-1 of the Code of Criminal Procedure is amended as follows:
1° The first paragraph is as follows:
"The costs of criminal, correctional and police justice are borne by the State and without recourse against the convicted person or the civil party, subject to the cases provided for in the last two paragraphs of this article. » ;
2° It is added a paragraph to read:
"When the convicted person is a legal entity, the court fees charged during the proceedings are charged. However, the court may derogate from this rule and decide to take care of all or part of the legal costs by the State. »
Media, book and cultural industries
The last paragraph of Article 53 of Act No. 86-1067 of 30 September 1986 on freedom of communication is supplemented by a sentence thus written:
"Where applicable, the amount of this compensation shall be reduced to a maximum of the amount of the income that exceeds the expected proceeds of the same revenues as determined by the contract of objectives and means or its possible amendments between the State and the society mentioned in the same I."
Outre-mer
Section 568 bis of the General Tax Code is amended as follows:
1° In the first sentence of the first paragraph and the last two paragraphs, the date: "August 1, 2011" is replaced by the date: "January 1, 2013";
2° The second preambular paragraph reads as follows:
"The number of licences granted by department is determined in accordance with general settlement rules established by decree. These rules include the number of inhabitants per commune. » ;
3° In the last paragraph, the second occurrence of the year: "2011" is replaced by the year: "2013" and the date: "December 31, 2011" is replaced by the date: "June 30, 2013";
4° The third paragraph is supplemented by a sentence as follows:
"They are not affected by this ban on retail tobacco stores installed on January 1, 2012 in commercial galleries adjacent to supermarkets or hypermarkets. »
Section 268 of the Customs Code is supplemented by a 5 as follows:
« 5. The delivery, to the departments of Martinique and Guadeloupe, of manufactured tobaccos that have been imported into one of these departments gives rise to a payment of the right of consumption to the benefit of the destination department.
"The payment is taken from the product of the right of consumption on tobacco collected in the import department.
"The payment shall be made no later than six months after the date on which tobacco was delivered in the destination department. »
In the first sentence of the first paragraph of Article L. 5141-4 and 2° of Article L. 5141-5 of the General Code of Public Ownership, the year: "1998" is replaced by the year: "2008".
Relations with local authorities
Before last paragraph of Article 108 of Law No. 2007-1824 of 25 December 2007 For 2007, a sub-item is inserted:
"This report also provides an assessment of the equalization mechanisms to promote equality between territorial authorities. »
I. ― Article L. 3334-2 of the General Code of Territorial Communities is as follows:
"Art. L. 3334-2.-The population to be considered for the purposes of this section is the municipal population of the department as it results from the population census.
"This population is increased by one resident per secondary residence. »
II. ― Section L. 3334-3 of the same code is amended as follows:
1° At the beginning of the third and last paragraphs, the word "In" is replaced by the words "From";
2° Before the last paragraph, three subparagraphs are inserted:
"In 2012, this guarantee or, for the department of Paris, its lump sum is reduced by an amount fixed by the local finance committee in order to abound the increase in the basic endowment referred to in the third paragraph and the increase, in a minimum amount of 10 million euros, of the endowment provided for in Article L. 3334-4. This reduction is made under the following conditions:
« 1° Departments whose per capita financial potential calculated in 2011 is less than 0.9 times the average per capita financial potential calculated in 2011 at the national level benefit from a grant under their guarantee or, for the Paris department, its lump sum allocation equal to that received in 2011;
« 2° The guarantee or, for the Paris department, its lump sum allocation, departments whose per capita financial potential calculated in 2011 is greater than or equal to 0.9 times the average per capita financial potential observed in 2011 at the national level is reduced in proportion to their population and the ratio between the per capita financial potential of the department calculated in 2011 and the average per capita financial potential observed in 2011 at the national level. This reduction cannot be higher for each department at 10% of the guarantee or, for the Paris department, at 10% of its lump sum, collected the previous year. »
III. ― Section L. 3334-4 of the same code is amended as follows:
1° The second paragraph is supplemented by a sentence as follows:
"Under the conditions set out in the fourth paragraph of section L. 3334-3, the Local Finance Committee may increase the amounts devoted to the increase in urban equalization and the minimum operating staffing of an amount not exceeding 5% of the resources allocated the previous year for each of the two holdings. » ;
2° The last paragraph is replaced by two subparagraphs:
"When a department meets for the first year the demographic conditions set out in the first paragraph of Article L. 3334-6-1 to be considered urban, the total amount of the urban equalization endowment is increased by the amount it received in the previous year for the minimum operating endowment, with the total amount reduced to due competition. The allocation of urban equalization collected by this department cannot be less than the minimum operating amount collected the previous year.
"In the first year in which a department no longer meets the conditions set out in the same first paragraph of Article L. 3334-6-1, the total amount of the urban equalization allocation is less than the amount it received in the previous year in that capacity, with the minimum operating expenses being increased due to competition. The minimum operating staffing collected by this department cannot be less than the amount of urban equalization received the previous year. »
IV. ― Article L. 3334-6 of the same code is as follows:
"Art. L. 3334-6.-The tax potential of a department is determined by adding the following amounts:
« 1° The product determined by application to departmental land tax bases on the built properties of the national average tax rate;
« 2° The sum of departmental products collected under the contribution on the value added of companies and lump-sum taxation on network companies provided for in theArticle 1586 of the General Tax Code ;
« 3° The sum of positive or negative amounts resulting from the application of 1.2 and 2.2 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 for 2010 received or supported the previous year by the department;
« 4° The sum of the Department's average of revenues for the last five fiscal years known for tax purposesarticle 1594 A of the general tax code and revenues collected in the previous year by the department for taxation 2° and 6° of Article 1001 of the General Tax Code. In 2012, the product taken into account under the latter taxation is that collected by the State in 2010;
« 5° The amount collected the previous year in respect of the share of the lump sum amount provided for in Article L. 3334-3 of this code corresponding to the compensation provided for in I of Article 44 of the Financial Law for 1999 (No. 98-1266 of 30 December 1998).
"The bases and the products selected are the crude ones of the last year, the results of which are known to serve as the basis for departmental taxation. The national average tax rate is the one found in the last year whose results are known.
"The financial potential of a department is equal to its tax potential plus amounts collected the previous year in respect of the compensation allocation provided for in section L. 3334-7-1 and the lump-sum allocation provided for in section L. 3334-3, excluding amounts previously collected in respect of the compensation provided for in I of section 44 of the Financial Act for 1999 referred to above.
"The tax potential per capita and the financial potential per capita are equal, respectively, to the fiscal potential and financial potential of the department divided by the number of inhabitants constituting the population of that department, as defined in Article L. 3334-2. »
V. ― Section L. 3334-6-1 of the same code is amended as follows:
1° In the second paragraph, after the words: "urban departments", the words are inserted: "and whose per capita income is less than 1.4 times the average per capita income of urban departments";
2° At 3° and at the end of the first sentence of 4°, the reference: "to article L. 3334-2" is replaced by the reference: "in the first paragraph of article L. 3334-2";
3° It is added a paragraph to read:
"As of 2012, eligible departments cannot receive an urban equalization allocation less than the amount of the urban equalization allocation collected the previous year. »
VI. ― At the beginning of the last paragraph of Article L. 3334-7-1 of the same code, the words "In 2011" are replaced by the words "From 2011".
VII. ― The c of section L. 3334-10 of the same code is amended as follows:
1° The rate: "60%" is replaced by the rate: "50%";
2° Is added a sentence as follows:
"As of 2012, the allocation received under this increase by an eligible department cannot be less than 90% of the amount collected the previous year. »
VIII. ― Article L. 3334-18 of the same code becomes Article L. 3335-2, which is amended as follows:
1° I is supplemented by a sub-item:
"When the total amount of the two levies exceeds 380 million euros, the local finance committee may decide to reserve, in a departmental bank guarantee fund, all or part of the amount exceeding this level. By a decision of this committee, all or part of the sums so set aside will abound the resources allocated for the following years when the funds are less than 300 million euros. » ;
2° At the beginning of the first paragraph of the V are added the words: "After deducting an amount equal to the regularizations made the previous year,"
3° The same first paragraph is supplemented by a sentence as follows:
"By derogation, overseas departments are eligible for this distribution. » ;
4° The same V is supplemented by a sub-item:
"In 2012, the financial potential used for the application of 2 is that calculated for 2011. »
IX. ― As part III of Book III of Part III of the same Code, the Division Chapter IV bis and the title "Equation of Tax Revenue" are deleted.
I. ― In the second paragraph of article L. 1211-3 of the same code, the reference: "to article L. 2334-7" is replaced by the references: "to articles L. 2334-7 and L. 2334-7-1" and, at the end, the reference: "and L. 2334-13" is replaced by the words: ", L. 2334-13, L. 3334-4 and L. 4332-8 as well as the sums 2
II. ― In the first paragraph of Article L. 2334-3 of the same code, after the reference: "L. 2334-5," the reference is inserted: "L. 2334-7."
III. ― Section L. 2334-7 of the same code is amended as follows:
1° At the beginning of the second paragraph of the 1st, the words: "For 2011" are replaced by the words: "From 2011";
2° In the first sentence of 2°, the words "in 2011" are replaced by the words "from 2011";
3° After the first paragraph of the 3rd paragraph, it is inserted a paragraph as follows:
"Since 2012, these same amounts may be reduced by an identical percentage for all municipalities, under the conditions set out in section L. 2334-7-1. » ;
4° The fourth paragraph of the 4th is as follows:
"As of 2012, municipalities with a per capita tax potential of less than 0.9 times the average per capita tax potential identified for all municipalities benefit from a guarantee allocation equal to that received in the previous year. For municipalities with a per capita tax potential greater than or equal to 0.9 times the average per capita tax potential for all municipalities, this amount is reduced, under the conditions set out in section L. 2334-7-1, in proportion to their population and the relative difference between the per capita tax potential of the municipality and the average per capita tax potential for all municipalities. This reduction may not exceed 6% of the previous year's warranty. The tax potential taken into account for the purposes of this paragraph is that calculated the previous year under Article L. 2334-4; »
5° The eleventh preambular paragraph is replaced by a 5th preambular paragraph:
« 5° An endowment for the municipalities of national parks and marine natural parks. This endowment includes a first fraction of which the amount is apportioned among municipalities whose territory is in whole or in part included in the heart of a national park referred to in Article L. 331-1 of the Environmental Code. The individual allocation is determined based on the area of each municipality included in the heart of the park, which is doubled for the calculation of the staffing when it exceeds 5,000 square kilometres. This endowment includes a second fraction of which the amount is distributed among the island municipalities of metropolitan France whose territory is located within a marine natural park referred to in Article L. 334-3 of the same code. This endowment includes a third fraction of which is equally divided among other island municipalities whose territory is located within a marine natural park referred to in the same section L. 334-3. The amount of the first fraction is set at 3.2 million euros and that of each of the other two fractions at 150,000 €. » ;
6° The sixteenth and seventeenth preambular paragraphs are deleted.
IV. ― Section L. 2334-7-1 of the same code is reinstated:
"Art. L. 2334-7-1.-In order to finance the increase of the basic endowment referred to in the 1st of section L. 2334-7, of the endowment for national parks and marine natural parks referred to in the 5th of the same section, of the intercommunity endowment referred to in section L. 5211-28 and, where applicable, of the balance of the development endowment referred to in the third paragraph 12
"In the event of insufficient measures, the overall amount of the minorations provided for in Article L. 2334-7, and, where applicable, the percentage of the minoration provided for in Article 3 of the same article shall be increased to due competition. »
V. ― After the first paragraph of article L. 5211-28-1 of the same code, it is inserted a paragraph as follows:
"As of 2012, the amounts previously collected under section 44, section D, of the above-mentioned Financial Act, 1999 may be reduced by an identical percentage for all public institutions of inter-communal cooperation with specific taxation, under the conditions set out in section L. 2334-7-1. »
I. ― Article L. 2334-4 of the same code is as follows:
"Art. L. 2334-4.-I. ― The tax potential of a municipality is determined by adding the following amounts:
« 1° The product determined by the application to the communal bases for the taxation of housing tax, land tax on built properties and land tax on the unbuilt properties of the national average tax rate of each of these taxes;
« 2° The sum:
“(a) From the product determined by the application to the municipal foundations for the taxation of corporate property assessment of the national average tax rate;
“(b) And common and inter-communal products collected under the corporate value-added contribution, the additional tax to the land tax on unbuilt properties and lump-sum taxation on network undertakings provided for inArticle 1379 of the General Tax Code and the tax on commercial surfaces provided for in 6th of Article L. 2331-3 of this Code, whose revenues have been established in the territory of the municipality, subject to the provisions of Part II of this Article;
« 3° The sum of positive or negative amounts resulting from the application of 1.1 and 2.1 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 for 2010 collected or supported the previous year by the municipality as well as, for the municipalities members of a specific tax group, a fraction of the amounts collected or borne as such by the group calculated on the pro rata of the population as of January 1 of the distribution year. For municipalities created pursuant to Article L. 2113-2, the amounts retained in the first year are the sum of the amounts collected or borne by municipalities pre-existing in the previous year;
« 4° The sum of the goods collected by the municipality for the collection of the proceeds of the games provided for in sections L. 2333-54 to L. 2333-57 of this code, of the surtax on the mineral waters provided for in theArticle 1582 of the General Tax Code and the royalty of mines provided for in Article 1519 of the same code;
« 5° The amount collected the previous year in respect of the share of the lump sum set out in 3° of Article L. 2334-7 of this code, excluding the amount corresponding to the compensation provided for in 2° bis of Article 1648 B of the General Tax Code in its previous drafting of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003).
"The bases are the raw foundations of the last year, the results of which are known to serve as the basis for municipal taxation. The national average rates selected are those observed in the last year, the results of which are known. However, for common members of groupings applying the provisions of section 1609 nonies C of the same code, a national average tax rate specific to the housing tax is calculated for the application of 1° of this I according to the product collected by these only communes. The resources and outputs selected are those that have been identified in the past year.
“II. ― 1. The tax potential of a member of a specific tax group applying the tax regime defined to articles 1609 nonies C or 1609 quinquies C of the general tax code is increased from the compensation awarded by the municipality the previous year.
“2. For municipalities members of such a grouping, the tax potential is increased by the difference, spread among them to the prorated population, between:
“(a) The sum of the following amounts:
“—the product collected by the group under the corporate value-added contribution, lump-sum taxation on network undertakings, the additional tax to the land tax on unbuilt properties and the commercial land tax;
"– the product determined by the application to the inter-communal corporate land-based assessment bases of the national average tax rate to that tax;
"– the product determined by the application to the inter-communal housing tax bases of the group applying section 1609 nonies C of the same national average rate code to that tax;
" — the amount collected by the grouping the previous year in respect of the share of the compensation allowance provided for in section L. 5211-28-1 of this code, excluding the amount corresponding to the compensation provided for in the 2° bis of Article 1648 B of the General Tax Code in its earlier drafting of the Financial Law for 2004 referred to above;
“(b) The sum of the compensation responsibilities referred to in 1 of all the common members of the group.
“3. For the calculation of the difference referred to in 2, the bases retained are the gross bases of the last year, the results of which are known to serve as the basis for intercommunal taxation. The national average rate of corporate land contribution is that set out in I. For groups applying the tax regime defined in theArticle 1609 Nonies C of the General Tax Code, the national average housing tax rate selected is that recorded in the last year whose results are known and calculated from the products collected by these only groups. The selected products are the last year's gross products with known results. For municipalities that are members of a grouping pursuant to Article 1609 quinquies C of the same code, the products retained in paragraph 2 of this Article shall be limited to those relating to its economic activity zone, with the other products taken into account in accordance with I.
“4. The compensation responsibilities referred to in 1 and 2 of this II are those defined in V of Article 1609 Nonies C of the General Tax Code, as well as 3 and 4 of III of Article 1609 quinquies C of the same code.
« 5. 1 and 2 of this II shall not apply to the municipalities to which it is made for the first year application, by the group of which they are members, of thearticle 1609 nonies C and II of thearticle 1609 quinquies C the general tax code.
"III. ― Where the institution of the tax regime provided for in section 1609 nonies C of the same code results for municipalities members of the public intercommunal cooperation institution applying this regime the termination of the application of theArticle 11 of Act No. 80-10 of 10 January 1980 the development of local direct taxation, the bases or products selected to determine their tax potential take into account the correction of tax potential applied in the last year prior to the institution of the tax regime. In 2012, the selected products were used to calculate the tax potential in 2011.
"When the institution of the tax system provided for in section 1609 quinquies C of the same code results, for municipalities members of the public inter-communal cooperation institution applying this regime, the termination of the application of theArticle 11 of Act No. 80-10 of 10 January 1980 referred to above, the bases or products selected to determine their tax potential take into account the correction of tax potential applied in the last year before the institution of the tax regime. In 2012, the selected products were used to calculate the tax potential in 2011.
"IV. ― The financial potential of a municipality is equal to its tax potential plus the amount collected by the municipality in the previous year for the lump sum amount defined in Article L. 2334-7 of this code outside the portion referred to in 3° of the same article. It shall be reduced, if any, from the debits on the proceeds of the local direct taxes referred to in the last paragraph of Article L. 2334-7 and Article L. 2334-7-2 in the previous year. For the municipality of Paris, the amount of its mandatory participation in the department's aid and health expenditure recorded in the last administrative account is less than the amount recorded in the 2007 administrative account.
"The expanded resource indicator of a municipality is equal to its financial potential plus amounts collected the previous year under the allocation of urban solidarity and social cohesion or the provision of rural solidarity and the national allocation of equalization provided for in Article L. 2334-13 of this Code. Payments received from departmental funds are increased, if any, under the II of Article 1648 A of the general tax code.
"V. ― The per capita tax potential, the per capita financial potential and the per capita expanded resource indicator are equal, respectively, to the fiscal potential, the financial potential and the expanded resource indicator of the municipality divided by the number of inhabitants constituting the population of that municipality, as defined in Article L. 2334-2. »
II.-The third paragraph of article L. 2334-5 of the same code is as follows:
", on the other hand, the portion of its tax potential defined in section L. 2334-4 relating to the housing tax, the land tax on the built properties, the land tax on the unbuilt properties and the additional tax to the land tax on the unbuilt properties. »
III. ― The first sentence of section L. 2334-6 of the same code is supplemented by the words: "and the additional tax to the land tax on unbuilt properties".
IV. ― Section L. 5211-30 of the same code is amended as follows:
1° The second is thus written:
“II. ― The fiscal potential of public inter-communal cooperation institutions with clean taxation is determined by adding the following amounts:
« 1° The product determined by the application to inter-communal housing tax, land tax on built properties, land tax on unbuilt properties and corporate land contribution from the national average tax rate to each of these taxes;
« 2° The sum of inter-communal products collected under the corporate value-added contribution, the additional tax to the land tax on unbuilt properties and lump-sum taxation on network undertakings provided for inArticle 1379-0 bis of the General Tax Code and the tax on commercial surfaces provided for in the 6th of Article L. 2331-3 of this Code;
« 3° The sum of positive or negative amounts resulting from the application of 1.1 and 2.1 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 for 2010 received or supported by the group the previous year. For groups applying for the first year of Article L. 5211-41-3, the amounts correspond to the sum of the amounts collected or borne by pre-existing groups the previous year;
« 4° The amount collected by the grouping the previous year in respect of the compensation allowance provided for in section L. 5211-28-1, excluding the amount corresponding to the compensation provided for in the 2° bis of Article 1648 B of the General Tax Code in its previous drafting of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003).
"By derogation, the tax potential of the communities of agglomeration resulting from the transformation of new agglomeration unions is weighted by the ratio between the gross base per capita of the land contribution of the enterprises of the communities of agglomeration and the sum of the gross base per capita of the land contribution of the enterprises of the new agglomeration unions and those of them that have transformed into communities of agglomeration, on reserve 1.
"The bases are the raw foundations of the last year whose results are known to serve as the basis for intercommunal taxation. The national average rates are calculated for each grouping category as defined in Article L. 5211-29 of this code and correspond to the ratio between the products collected by the groupings under each of these taxes and the sum of the grouping bases. The resources and outputs selected are those that have been identified in the past year. » ;
2° The III is thus amended:
(a) To a and b of 1° and 1° bis, the words: "of the four direct local taxes" are replaced by the words: "of the housing tax, of the land tax on the built properties, of the land tax on the unbuilt properties, of the additional tax to the land tax on the unbuilt properties, of the contribution on the value added of the enterprises, of the land contribution of the enterprises, of the positive taxesArticle 78 of Law No. 2009-1673 of finances for 2010 perceived or supported »;
(b) At the 1st, the word: "reduced" is replaced by the word: "reduced";
(c) In the second sentence of the 1° bis, the words: "These recipes are reduced" are replaced by the words: "These products are reduced";
(d) In the last paragraph of the same 1° and 1° bis, the words "professional tax" are deleted.
V. ― Article L. 5334-16 of the same code is as follows:
"Art. L. 5334-16.-The tax potential of municipalities members of a new agglomeration union is calculated in accordance with section L. 2334-4. However, for the purposes of the same article L. 2334-4, instead of the allocation of compensation referred to in II of that article, are taken into account the resources of the commune referred to in articles L. 5334-8 and L. 5334-9. »
I. ― The same code is amended:
1° In the first sentence of the second paragraph of Article L. 2113-22, the word "two" is replaced by the word "three";
2° Article L. 2334-13 is supplemented by a paragraph as follows:
"In 2012, the amounts allocated for the provision of urban solidarity and social cohesion and the provision of rural solidarity increased at least 60 million euros and 39 million euros respectively, compared to the amounts allocated in 2011. The amount apportioned under the National Equalization Endowment is at least equal to that apportioned the previous year. The Local Finance Committee may increase the amount of these allocations by offsetting the corresponding increases under the conditions set out in section L. 2334-7-1. » ;
3° Section L. 2334-14-1 is amended as follows:
(a) In the first sentence of the fourth paragraph of the III, the words: "professional tax" are replaced by the words: "enterprise land contribution";
(b) In the first paragraph of the V, the words "only professional tax" are replaced by the words: "only products mentioned in the second paragraph of Article L. 2334-4";
(c) In the first and second paragraphs of the V, twice, the word "financial" is replaced by the word "tax";
(d) The VI is thus written:
"VI. ― Effective 2012, the allocation for the main share or the increase in the national equalization allocation to an eligible municipality may not be less than 90% or more than 120% of the amount collected in the previous year.
"When a municipality ceases to be eligible for election in 2012 to the main share or to the increase in the national equalization allocation, it shall receive, as a guarantee, a 90 per cent allocation in 2012, 75 per cent in 2013 and 50 per cent in 2014 of the amount collected in 2011 for the share to which it is no longer entitled. » ;
4° Section L. 2334-18-1 is amended as follows:
(a) At the beginning of the first sentence of the second paragraph, the words: "From 2006" are replaced by the words: "For the years 2006,2007 and 2008";
(b) The second sentence of the second paragraph reads as follows:
"This paragraph does not apply as of 2009. » ;
5° Before the last paragraph of Article L. 2334-18-3, a sub-item reads as follows:
"As a derogatory in 2012, when a municipality ceases to be eligible for the allocation of urban solidarity and social cohesion, it receives, as a guarantee, an allocation of 90% in 2012, 75% in 2013 and 50% in 2014 of the amount collected in 2011. » ;
6° At the beginning of the first paragraph of Article L. 2334-18-4, the words: "In 2010 and 2011" are replaced by the words: "From 2010";
7° The last two paragraphs of Article L. 2334-21 are thus written:
"When a municipality ceases to be eligible in 2012 for this part of the rural solidarity grant, it receives a 90 per cent allocation as a guarantee in 2012, 75 per cent in 2013 and 50 per cent in 2014 of the amount collected in 2011.
"As of 2012, the allocation of an eligible municipality may not be less than 90% or more than 120% of the amount collected the previous year. » ;
8° The second part of Article L. 2334-22 is amended as follows:
(a) After the word "mountain" are inserted the words "or for the island communes";
(b) Is added a sentence as follows:
"For the purposes of this article, an island commune means a metropolis commune located on an island that, being not connected to the continent by road infrastructure, includes a single commune or public institution of intercommunal cooperation; »
9° The last two paragraphs of the same article L. 2334-22 are thus drafted:
"When a municipality ceases to be eligible in 2012 for this part of the rural solidarity grant, it receives a 90 per cent allocation as a guarantee in 2012, 75 per cent in 2013 and 50 per cent in 2014 of the amount collected in 2011.
"As of 2012, the allocation for this fraction of an eligible commune cannot be less than 90% or more than 120% of the amount collected the previous year. » ;
10° Article L. 2334-33 is amended as follows:
(a) The penultimate paragraph of the 1st is replaced by three paragraphs as follows:
"Also eligible for equipment from rural territories:
"– Public intercommunal cooperation institutions eligible in 2010 for the overall allocation of municipal equipment or for the provision of rural development;
"—mixed unions created pursuant to Article L. 5711-1 and unions of communes created pursuant to Article L. 5212-1 whose population does not exceed 60,000 inhabitants. » ;
(b) After the c of 2°, it is inserted a d as follows:
"(d) New municipalities arising from the transformation of public intercommunal cooperation institutions eligible for the allocation of equipment from rural territories the year before their transformation are deemed to meet, during the first three years after their creation, the conditions of population referred to in a and b."
11° At the 1° of Article L. 2334-35, the references: "at and b" are replaced by the word: "at";
12° The penultimate paragraph of Article L. 2334-40 is supplemented by a sentence as follows:
"It is calculated the year before the year in which the urban development allocation is distributed. » ;
13° Article L. 2334-41 is amended as follows:
(a) At the end of the first sentence of the first paragraph, the reference: "L. 2334-41" is replaced by the reference: "L. 2334-40";
(b) After the first preambular paragraph, a sub-item reads as follows:
"This criterion is valued based on data known as January 1 of the year prior to distribution. » ;
(c) At the end of the second paragraph, the words "of distribution" are replaced by the words "before distribution";
14° After the third paragraph of Article L. 2335-1, a sub-item is inserted as follows:
"When a municipality ceases to be eligible in 2012 for this grant, in 2012, as a non-renewable guarantee, it receives an allocation equal to half that it received in 2011. » ;
15° Article L. 5211-33 is amended as follows:
(a) In the first paragraph, the rate: "80%" is replaced by the rate: "90%";
(b) It is added a paragraph to read:
"As of 2012, a community of municipalities or an agglomeration community that does not change a grouping category after January 1 of the year before that for which intercommunity staffing is collected cannot benefit from a per capita allocation for intercommunity allocation greater than 120 per cent of the amount collected under the previous year. Where the inter-community staffing of a public inter-communal cooperation institution has been the subject of the slaughter referred to in the first paragraph of section L. 5211-32, the amount to be taken into account for the purposes of this paragraph shall be the amount determined before that slaughter. »
II. ― In 2012, the amount of the urban development endowment provided for in Article L. 2334-40 of the general code of territorial authorities is set at 50 million euros.
Article L. 1614-10 of the same code is amended as follows:
1° In the last sentence of the first paragraph, after the word "investments", the words "and non-permanent operating expenses" are inserted;
2° The second preambular paragraph reads as follows:
"However, the financial participation of the State under the special competition for municipal libraries and departmental lending libraries provided for in the first paragraph shall not be effective in carrying out all or part of the current operating expenses consisting mainly of the remuneration of the staff, maintenance expenses and various operating expenses corresponding to the competences of the community, other than those granted for initial and non-renewable assistance when carrying out an operation. »
I. ― Article L. 4332-5 of the same code is as follows:
"Art. L. 4332-5.-The tax resource indicator for each region and the territorial community of Corsica taken into account for the purposes of section L. 4332-8 is equal to the sum:
« 1° Products collected by the community for taxation under articles 1599 bis and 1599 quindecies of the general tax code;
« 2° And domestic consumer tax products on petroleum products resulting from the refaction provided for in third paragraph of Article 265 of the Customs Code perceived by the region or community.
"This amount is reduced, if any, from the sampling provided in III of 2.3 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 Finance for 2010.
"The resources and outputs selected are those of the last year whose results are known. »
II. ― Section L. 4332-6 of the same code is repealed.
III. ― Article L. 4332-7 of the same code is supplemented by a paragraph as follows:
"The amount of the lump sum of each region and the territorial community of Corsica is equal to the amount collected the previous year, reduced, if any, by a rate set by the local finance committee in order to abound the amount provided for in section L. 4332-8.
"For 2012, the lump sum of each region is equal to the amount collected in 2011. »
IV. ― Section L. 4332-8 of the same code is amended as follows:
1° The first paragraph is replaced by three subparagraphs:
"Benefits from equalization:
“(a) The metropolitan areas and the territorial community of Corsica whose indicator of per capita tax resources is less than the average per capita tax resources indicator for all metropolitan areas and the territorial community of Corsica and whose per capita gross domestic product is less than 1.3 times the average per capita gross domestic product for all metropolitan areas and the territorial community of Corsica;
“(b) And the overseas regions. » ;
2° The second paragraph is supplemented by a sentence as follows:
"Under the conditions set out in the last paragraph of section L. 4332-7, the Local Finance Committee may increase the amounts devoted to the increase in equalization in an amount not exceeding 5% of the resources allocated to that allocation the previous year. » ;
3° The 1° and 2° are replaced by three subparagraphs as follows:
« 1° For half, proportionally to the relative difference between the average per capita tax resource indicator for all metropolitan areas and the territorial community of Corsica and the per capita tax resource indicator for each community, weighted by its population;
« 2° For half, proportionally to the ratio between the average tax resource indicator per square kilometre of all metropolitan areas and the territorial community of Corsica and the tax resource indicator per square kilometre of each recipient community.
"For the years 2012 to 2014, communities eligible for equalization in the regions that were in 2011 may not be allocated less than 90% of the amount collected in the previous year under equalization. As of 2015, communities that have not ceased to be eligible since 2011 cannot receive an allocation less than 70% of the amount collected in 2011 for equalization. The amounts required for this guarantee are deducted from the credits allocated to equalization, after deducting the quota for overseas regions. » ;
4° The last paragraph is replaced by three subparagraphs as follows:
"When a community eligible for equalization in the regions in 2011 ceases to meet the requirements for equalization in 2012,2013 or 2014, this community receives as a guarantee for three years, two years or one year, as it ceases to be eligible, respectively, in 2012, 2013 or 2014, an allocation equal to 90% in 2012, 75% in 2013 and 50% in 2014 of the award received in 2011. The amounts required for this guarantee are deducted from the credits allocated to equalization, after deducting the quota for overseas regions.
"The gross domestic product taken into account for the purposes of this Article is the last gross domestic product known as 1 January of the year of distribution, the amount of which is fixed definitively by the National Institute of Statistics and Economic Studies.
"In 2012, only the metropolitan and overseas regions benefiting from equalization in 2011 receive an allocation under this allocation. For 2012, the amount of equalization in each region is equal to the amount collected in 2011. »
V. ― Article L. 4434-9 of the same code is amended as follows:
1° The first paragraph is supplemented by a sentence as follows:
"However, the amount of this assessment cannot increase by more than 2.5% compared to the amount of the previous year. » ;
2° The first is thus written:
« 1° For half, proportionally to the relative difference between the average per capita tax resource indicator for all regions and the territorial community of Corsica and the per capita tax resource indicator for each community, weighted by its population.
"In 2012, the amount of equalization in each overseas region is equal to the amount collected in 2011; "
I. ― A. ― In Title III of Part II of the Code, Chapter VI becomes Chapter VII and includes sections L. 2336-1, L. 2336-2 and L. 2336-3, which, respectively, become articles L. 2337-1, L. 2337-2 and L. 2337-3.
B. ― Similarly, chapter VI is re-established as follows:
“Chapter VI
"Equipment of resources
"Art. L. 2336-1.-I. ― Effective 2012, a National Fund for the Equalization of Intercommunal and Municipal Resources was established for municipalities and public institutions of intercommunal cooperation with clean taxation.
“II. ― 1. The resources of this National Equalization Fund in 2012,2013,2014 and 2015 are set, respectively, at 150,360,570 and 780 million euros. Starting in 2016, the fund's resources are set at 2% of municipal tax revenues and their groupings with a clean tax.
“2. The tax resources referred to in 1 correspond, for the municipalities, to those mentioned in 1° of (a) of Article L. 2331-3 and, for public institutions of intercommunal cooperation with a specific taxation, to those defined in the first paragraph of 1° of Article L. 5214-23 with respect to communities of communes, at 1° of Article L. 5215-32 with respect to urban communities and sub-items 1m and 1m
"Resources are the last year's gross resources whose results are known.
"III. ― For the implementation of this National Equalization Fund, an inter-communal package is a public institution of inter-communal cooperation with clean taxation and its common members as of January 1 of the year of allocation of the funds of that Fund.
"Art. L. 2336-2.-I. ― As of 2012, the aggregate tax potential of an intercommunal package is determined by adding the following amounts:
« 1° The product determined by the application to the municipal tax bases of the housing tax, the land tax on the built properties and the land tax on the unbuilt properties of the national average tax rate at each of these taxes;
« 2° The sum:
“(a) From the product determined by the application of the average national tax rate to that tax to the municipal land contribution tax bases;
“(b) And products of the value-added contribution of companies, lump-sum taxation on network companies, of the additional tax to the land tax on unbuilt properties provided for in articles 1379 and 1379-0 bis of the General Tax Code, as well as the tax on commercial surfaces provided for in the 6th of Article L. 2331-3 of this code collected by the grouping and its member communes;
« 3° The sum of positive or negative amounts resulting from the application of 1.1 and 2.1 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 for 2010 received or supported by the group and its common members the previous year;
« 4° The sum of the products collected by the group and its member communes for the collection of the proceeds of the games provided for in sections L. 2333-54 to L. 2333-57 of this code, of the surtax on the mineral waters provided for in theArticle 1582 of the General Tax Code and the municipal royalty of mines provided for in Article 1519 of the same code;
« 5° The amounts collected the previous year by the municipalities belonging to the group for their share of the lump sum set out in the 3rd of Article L. 2334-7 of this code, excluding the amount corresponding to the compensation provided for in the 2° bis of Article 1648 B of the General Tax Code, in its writing before the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), and by the grouping for the compensation allowance provided for in Article L. 5211-28-1 of this Code, excluding the amount corresponding to the compensation provided for in 2° bis of Article 1648 B of the General Tax Code, in its writing before the Financial Law for 2004 referred to above.
"The bases are the raw foundations of the last year, the results of which are known to serve as the basis for municipal taxation. The selected products are the last year's gross products with known results. The national average rates selected are those observed in the last year, the results of which are known.
"The aggregate financial potential of an inter-communal package is equal to its aggregate tax potential, plus the sum of the lump sums defined in Article L. 2334-7 of this code collected by the member communes the previous year, excluding the portion referred to in 3° of the same Article L. 2334-7. It shall be reduced, if any, from the debits on the proceeds of the local direct taxes referred to in the last paragraph of Article L. 2334-7 and Article L. 2334-7-2 and carried out the previous year on the grouping and its member communes.
"The fiscal potential and the financial potential of municipalities that do not belong to any public institution of inter-communal cooperation in clean taxation are calculated according to the terms defined in Article L. 2334-4.
“II. ― For inter-communal assemblies and communes not belonging to any specific tax group in the Ile-de-France region, aggregate financial potential or financial potential is reduced or increased, respectively, of the sum of the amounts collected or collected the previous year by the municipalities pursuant to sections L. 2531-13 and L. 2531-14.
"III. ― The aggregate financial potential per capita of an inter-communal package and the per capita financial potential of a commune not belonging to any specific tax group are equal, respectively, to the aggregate financial potential of the inter-communal assembly and to the financial potential of the commune calculated according to the terms of Article L. 2334-4, divided by the number of inhabitants constituting the population of that ensemble or the commune, corrected by
"IV. ― The average aggregate financial potential per capita is equal to the sum of the aggregate financial potentials of the inter-communal assemblies and the financial potentials of the communes that do not belong to any specific tax group reported to the sum of the populations of the inter-communal assemblies and municipalities that do not belong to any clean tax group, corrected by the coefficients defined in III.
"V. ― The tax effort of an intercommunal package is determined by the relationship between:
« 1° On the one hand, the sum of the revenues of taxes, taxes and royalties, as defined in Article L. 2334-6, collected by the public inter-communal cooperation institution and its common members for the last year whose results are known to serve as the base of municipal taxation;
« 2° On the other hand, the share of the aggregate tax potential referred to in 1° of this section.
"The tax effort of a municipality that does not belong to any public institution of inter-communal cooperation in clean taxation is calculated under the conditions set out in the first three paragraphs of Article L. 2334-5.
"VI. ― The average tax effort is equal to the sum of the revenues of the taxes, taxes and royalties, as defined in section L. 2334-6, collected by the inter-communal assemblies and municipalities not belonging to any public institution of inter-communal cooperation with clean taxation, reported to the sum of the amounts taken into account in the denominator of the calculation of their tax effort.
"Art. L. 2336-3.-I. ― The National Fund for the Equalization of Inter-Community and Municipal Resources is fed by a levy on the tax resources of inter-communal groups and municipalities that do not belong to any specific tax group of metropolis and overseas departments except the Department of Mayotte, as follows:
« 1° Fund contributors:
“(a) Inter-communal units whose aggregate financial potential per capita, as defined in Article L. 2336-2, is greater than 90% of the average aggregate financial potential per capita;
“(b) Municipalities that do not belong to any specific tax group whose per capita financial potential, as defined in the same article L. 2336-2, is more than 90% of the average aggregate financial potential per capita;
« 2° The debit calculated in order to reach each year the amount provided in II of Article L. 2336-1 is divided between the inter-communal assemblies and the communes not belonging to any specific tax group mentioned in 1° of this I according to the relative difference between the aggregate per capita financial potential of the inter-communal assembly or the per capita financial potential of the commune, on the one hand, and 90% of the financial potential has
« 3° The sum of the samplings carried out under 2° of this I and those supported by the municipalities under Article L. 2531-13 under the previous year may not exceed, for each intercommunal group or commune mentioned in 1° of this I, 10% of the product they have collected under the resources mentioned in 1° to 5° of the I of Article L. 2336-2;
« 4° The levy calculated for each inter-communal package in accordance with 2° of this I shall be distributed between the public inter-communal cooperation institution and its member communes prorated their contribution to the aggregate tax potential and reduced by the compensation awarded or paid by the public inter-communal cooperation institution and its member communes.
"The removal by the municipalities members of a public institution of inter-communal cooperation with clean taxation is reduced to the amount taken the previous year pursuant to section L. 2531-13. The first one hundred and fifty municipalities classified the previous year pursuant to the 1st of Article L. 2334-18-4 is cancelled and the one due by the following one hundred municipalities is reduced by 50%. The first third of the municipalities classified the previous year under 2° of the same article is cancelled and the removal due by the following municipalities is reduced by 50%.
"The amounts corresponding to the reductions or cancellations made under the second paragraph of this 4° shall be paid by the public institution of inter-communal cooperation with the proper taxation of the municipalities concerned;
« 5° However, the legislative body of the public inter-communal cooperation institution may, by deliberation taken before 30 June of the year of distribution by a two-thirds majority, distribute the sampling between the public inter-communal cooperation institution and its common members according to the tax integration coefficient defined in III of Article L. 5211-30. After distribution between the public institution of intercommunal cooperation and its member communes, the remaining levy is distributed among the member communes prorated their contribution to the aggregate tax potential. It may also, under the same conditions, amend the internal distribution of this levy to take into account the difference in per capita income of certain communes with the average per capita income of the public inter-communal cooperation institution, the insufficiency of the fiscal or financial potential per capita of certain communes in relation to the average local fiscal or financial potential per capita in the territory of the public inter-communal cooperation institution, as well as additional criteria that may be chosen by the council.
"The terms and conditions of internal distribution may also be fixed freely by deliberation, taken before June 30 of the year of distribution, of the board of the public intercommunal cooperation institution unanimously deciding.
“II. ― The individual sampling calculated for each commune and each public institution of intercommunal cooperation in accordance with 2° and 3° of this article shall be carried out on the twelfths, provided for in Article L. 2332-2 and II of this article.article 46 Act No. 2005-1719 of 30 December 2005 on financial matters for 2006, of the community concerned.
"Art. L. 2336-4.-I. ― It is taken from the resources of the National Fund for Equalization of Inter-Community and Municipal Resources a share intended for municipalities and public institutions of intercommunal cooperation with specific taxation of overseas departments, New Caledonia, French Polynesia, the territorial community of Saint-Pierre-et-Miquelon and the territorial districts of Wallis-et-Futuna. This share is calculated by applying to the amount of resources of the National Fund for Equalization of Intercommunal and communal resources the report, increased by 33%, existing according to the last population census between the population of overseas departments, New Caledonia, French Polynesia, the territorial community of Saint-Pierre-et-Miquelon and the territorial districts of Wallis-et-Miquelon This share is divided into two envelopes intended, on the one hand, to all overseas departments with the exception of Mayotte and, on the other hand, to New Caledonia, French Polynesia, the territorial community of Saint-Pierre-et-Miquelon, the territorial districts of Wallis-et-Futuna and the Department of Mayotte, calculated proportionally to the population of the last census.
“II. ― The envelope for municipalities and public institutions of inter-communal cooperation of overseas departments, with the exception of Mayotte, is distributed under the conditions provided for in Article L. 2336-5.
"For the purposes of this same article L. 2336-5, an aggregate reference financial potential and a per capita reference income are calculated for all intercommunal assemblies and municipalities that do not belong to any specific tax group of overseas departments, except Mayotte.
"Art. L. 2336-5.-I. ― After deducting an amount equal to the regularizations made the previous year and the quota provided for in Article L. 2336-4, the resources of the National Fund for the Equalization of Intercommunal and Municipal Resources shall be distributed between municipalities and public institutions with specific taxation of metropolis as follows:
« 1° Benefit from an allocation for the fund, provided that their tax effort calculated under Article L. 2336-2 VI is greater than 0.5:
"(a) 60% of intercommunal assemblies classified as decreasing function of a synthetic resource and load index;
“(b) Municipalities that do not belong to any specific tax group whose synthetic index of resources and expenses is greater than the median index calculated for intercommunal groups and municipalities that do not belong to any specific tax grouping;
« 2° For each inter-communal group and each commune that does not belong to any specific tax group, the Synthetic Index of Resources and Expenses mentioned in 1° of this I is dependent on:
“(a) The relationship between the average aggregate financial potential per capita and the aggregate financial potential per capita of the inter-communal group or the per capita financial potential of the commune not belonging to any specific tax group defined in the same article L. 2336-2;
“(b) The relationship between the average per capita income of metropolitan communities and the per capita income of the inter-communal group or commune that does not belong to any specific tax group;
"(c) And the relationship between the fiscal effort of the inter-communal or commune, which is not owned by any public institution of inter-communal cooperation with clean taxation and the average fiscal effort.
"The income taken into account is the last known reference tax income. The population taken into account is that of the last population census.
"The synthetic index of resources and expenses is obtained by adding the reports defined in a, b and c by weighting the first by 20%, the second by 60% and the third by 20%;
« 3° The allocation to each inter-communal group and each municipality not belonging to any specific tax group referred to in 1° of this I shall be calculated according to the product of its population, as defined in Article L. 2334-2, by its synthetic index defined in 2° of this I;
« 4° The allocation to each inter-communal group mentioned in the 3rd is distributed between the public inter-communal cooperation institution and its common members prorated their contribution to the aggregate tax potential. After distribution between the public institution of intercommunal cooperation and its member communes, the remaining allocation is distributed among the member communes. The allocation of each commune within the intercommunal set is based on its population multiplied by the relationship between the contribution to the aggregate per capita tax potential of the municipalities of the intercommunal set and the contribution to the aggregate per capita tax potential of the commune.
“II. - However, it may be derogated from the distribution modalities defined in I under the following conditions:
« 1° The deliberative body of the public inter-communal cooperation institution may, by deliberation taken before 30 June of the year of distribution by a two-thirds majority, distribute the reverse referred to in 3° of this article between the public inter-communal cooperation institution and its member communes according to the tax integration coefficient defined in III of Article L. 5211-30. After distribution between the public institution of inter-communal cooperation and its member communes, the remaining allocation is distributed among the member communes under the conditions set out in 4° of I of this article. It may also, under the same conditions, change the distribution of remittances among common members to take into account the per capita income gap of some communes with the average per capita income of the public inter-communal cooperation institution, the insufficiency of the fiscal or financial potential per capita of some communes in relation to the average local fiscal or financial potential per capita in the territory of the public inter-communal cooperation institution, as well as additional criteria that may be chosen by the council;
« 2° The deliberative body of the public inter-communal co-operation institution may, by deliberation unanimous prior to 30 June of the year of distribution, make a distribution of the reverse referred to in 3° of I in terms freely determined by the council.
"III. ― Individual remittances determined for each commune and each public institution of intercommunal cooperation in accordance with 3° and 4° of I shall be operated by twelfth.
"Art. L. 2336-6.-A commencing in 2013, the inter-communal assemblies and communes not belonging to any public institution of inter-communal cooperation with clean taxation that cease to be eligible for the repayment of the resources of the National Fund for Equalization of Inter-Community and Municipal Resources receive the first year for which they have ceased to be eligible, as a non-renewable guarantee, an equal allocation of half the previous year The necessary amounts shall be collected from the resources of the fund prior to the application of Article L. 2336-5.
"Art. L. 2336-7.-Unless otherwise stated, the population to be considered for the purposes of sections L. 2336-1 to L. 2336-6 is that defined in section L. 2334-2. »
II. ― Prior to October 1, 2012, the Government forwards to the National Assembly and the Senate a report evaluating the implementation of the National Fund for Equalization of Intercommunal and Municipal Resources. This report analyses the negative effects of the National Fund for Equalization of Inter-Community and Municipal Resources in relation to the objective of reducing resource gaps within the communal block, measured on the basis of the expanded per capita resource indicator. It proposes the necessary modifications to reduce resource inequalities among communities.
The opinion of the Local Finance Committee is attached to this report.
III. 1. At the beginning Articles L. 2564-69, L. 2573-56, L. 3336-1 and L. 4333-1 of the General Code of Territorial Communitiesthe words: "Articles L. 2336-1 to 2336-3 are applicable" are replaced by the words: "Chapter VII of Title III of Part II is applicable."
2. At the end of the last paragraph of Article L. 331-26 of the urban planning code, the references: " articles L. 2336-1 et seq. of the general code of territorial authoritiesare replaced by the reference: "Chapter VII of Title III of Book III of Part II of the General Code of Territorial Communities".
IV. – I to VII and IX of section 125 of Act No. 2010-1657 of 29 December 2010 of 2011 are repealed.
V. ― A decree in the Council of State sets out the modalities for the application of this article.
I. ― Article L. 2531-13 of the General Code of Territorial Communities is as follows:
"Art. L. 2531-13.-I. ― The resources of the solidarity fund of the municipalities of the Ile-de-France region in 2012,2013,2014 and 2015 are set, respectively, to 210,230,250 and 270 million euros.
"Before October 1, 2012, the Government transmits to the National Assembly and to the Senate a report assessing the negative effects of the vertical equalization endowments and the solidarity fund of the municipalities of the Ile-de-France region in relation to the objective of reducing resource gaps in the Ile-de-France region and proposing the necessary adjustments.
"The opinion of the committee referred to in Article L. 2531-12 is attached to this report.
“II. ― The solidarity fund of the municipalities of the Ile-de-France region is financed from the resources of the municipalities of the Ile-de-France region as follows:
« 1° The Fund is a contributor to the municipalities of the Ile-de-France region whose per capita financial potential is higher than the average per capita financial potential of the municipalities of the Ile-de-France region. The latter is equal to the sum of the financial potentials of the communes of the Ile-de-France region reported to the population of all these communes;
« 2° The debit, calculated to reach each year the amount set out in I of this article, is distributed among the contributors in proportion to the square of their relative difference between the per capita financial potential of the municipality and the average per capita financial potential of the municipalities of the Ile-de-France region, multiplied by the population of the municipality as defined in Article L. 2334-2. The sampling shall meet the following conditions:
“(a) The withdrawal from the solidarity fund of the municipalities of the Ile-de-France region may not exceed 10% of the actual operating expenses of the municipality recognized in the administrative account for the biennium;
“(b) It may not exceed 120 per cent in 2012,130 per cent in 2013,140 per cent in 2014 and, as of 2015,150 per cent of the amount of the sampling for the year 2009 in accordance with Article L. 2531-13 in its drafting effective 31 December 2009;
"(c) Sampling of municipalities that contribute to the fund for the first time is 50%.
"III. - The sampling shall be carried out on the twelfths provided for in Article L. 2332-2 and II of Article 46 of Law No. 2005-1719 of 30 December 2005 2006 of the municipality concerned. »
II. ― Article L. 2531-14 of the same code is as follows:
"Art. L. 2531-14.-I. ― The resources of the solidarity fund of the municipalities of the Ile-de-France region are distributed among the communes of this region of more than 5,000 inhabitants whose value of the synthetic index of resources and expenses mentioned in II is greater than the median.
“II. ― The synthetic index of resources and expenses is based on the following reports:
« 1° Relationship between the average per capita financial potential of municipalities in the Ile-de-France region and the per capita financial potential of the municipality defined in Article L. 2334-4;
« 2° Relationship between the average per capita income of municipalities in the Ile-de-France region and the per capita income of the commune. The income taken into account is the last known reference tax income;
« 3° Report between the proportion of social housing, as defined in Article L. 2334-17, in the total housing of the municipality and the proportion of social housing in the total housing of the municipalities of 5,000 inhabitants and more of the Ile-de-France region.
"The synthetic index of resources and loads is obtained by adding the ratios to 1°, 2° and 3°, by weighting the first to 50%, the second to 25% and the third to 25%.
"III. ― The allocation to each eligible commune is calculated according to the product of its population by its synthetic index defined in II. This product is weighted by a uniformly varying coefficient of 4 to 0.5, in the increasing order of the ranking of eligible communes.
"IV. ― A common beneficiary of a remittance of the solidarity fund of the municipalities of the Ile-de-France region in accordance with the II cannot receive a less than 75% of the allocation received under the previous year.
"V. ― The municipalities that cease to be eligible to repay the resources of the solidarity fund of the municipalities of the Ile-de-France region receive the first year for which they have ceased to be eligible, as a non-renewable guarantee, an allocation equal to half that received in the previous year. The necessary amounts shall be collected from the resources of the fund prior to application of I.
"VI. ― The population to be considered for the purposes of this article, with the exception of 2° of II of this article, is that defined in Article L. 2334-2. For the purposes of this same 2°, the population to be taken into account is that which results from the census. »
Health
I. ― Title II of Book IV of the Insurance Code is supplemented by a chapter VI as follows:
“Chapter VI
"Protection Fund for Damage from Prevention, Diagnostic or Care Acts of Health Professionals
"Art. L. 426-1.-I. ― A guarantee fund for damages resulting from prevention, diagnosis or care provided by health professionals in a liberal manner and referred to in theArticle L. 1142-1 of the Public Health Code, where these damages involve their professional civil liability, shall be responsible, without the possibility of recursory action against the health professionals concerned, on the part of their amount exceeding the minimum amount of the ceiling set by the decree referred to in the third paragraph of article L. 1142-2 of the same code or, if it is higher, of the guarantee limit provided for by the insurance contract, the compensations fixed for the damages suffered The guarantee fund shall also cover all such compensation in the event of the expiry of the period of validity of the insurance coverage referred to in Article L. 251-2 of this Code. In the latter case, the health professional then owes to the repayment fund an amount equal to the amount of the deductible that was eventually provided for in the said insurance contract.
"Conventions can be concluded by the fund with the insurance companies concerned and the Office established by theArticle L. 1142-22 of the Public Health Code.
"The accounting, financial and administrative management of the fund is provided by the Central Reinsurance Fund, referred to in chapter I of title III of this book IV, in a separate account from those of the other transactions it carries out. The costs for this management are charged to the fund.
“II. ― An annual lump-sum contribution to the care of health professionals referred to in I covers all expenses resulting from the same I for the fund. Its amount is fixed by decree of ministers responsible for health and economy between 15 € and 25 € per year. This amount can be adjusted according to the profession.
"This contribution is collected by insurance organizations and transferred to the fund under conditions set by decree in the Council of State.
"It is recovered according to the same rules, under the same guarantees and the same penalties as the tax on insurance agreements provided for in the articles 991 et seq. of the General Tax Code.
"III. ― Transactions made by insurance organizations to which the fund is not a party are not enforceable.
"IV. ― A decree in the Council of State sets the conditions for the application of this article. »
II. ― Prior to December 31, 2014, the Government submits to Parliament a progress report on the application of section L. 426-1 of the Insurance Code, analyzing, in particular, the adequacy of the amount of the contribution allocated to the fund to cover any compensation that may be borne by it. Prior to December 31, 2016, it finalizes the proposed device to assess its interest by comparing it to other possible care mechanisms.
III. ― Chapter II of Book I title IV of Part I of the Public Health Code is amended to read:
1° After the first paragraph of Article L. 1142-2, it is inserted a paragraph as follows:
"Liberal health professionals are also required to pay the contribution referred to in Article L. 426-1 of the Insurance Code. » ;
2° In the second sentence of the third paragraph of the same article L. 1142-2, after the word "liberal" are inserted the words: ", in particular, the minimum amount of the ceiling,"
3° At the end of the penultimate paragraph of Article L. 1142-14, the words: "as well as the office established in Article L. 1142-22" are replaced by the words: ", the office established in Article L. 1142-22 of this Code and, if the person considered responsible is a health professional exercising in a liberal capacity, the fund established in Article L. 426-1 of the Insurance Code"
4° Article L. 1142-15 is amended as follows:
(a) In the first paragraph, after the word "exhausted", the words "or expired" are inserted;
(b) The second sentence of the third paragraph is supplemented by the words: "or the fund established in article L. 426-1 of the insurance code";
(c) In the first sentence of the fourth paragraph, the words: "Except in the case where the validity period of insurance coverage guaranteed by insurance coverage provisions of the fifth paragraph of Article L. 251-2 of the Insurance Code is expired, "are deleted and added the words: "or the funds established in article L. 426-1 of the same code";
(d) In the first sentence of the last paragraph, after the word "if applicable", the words are inserted: "to the fund established in the same article L. 426-1 of the insurance code or";
5° In the first sentence of Article L. 1142-16, after the words: "the insurer", the words "of the fund established in Article L. 426-1 of the Insurance Code" are inserted;
6° Section L. 1142-21 is amended as follows:
(a) At the beginning of the first paragraph, the words "I. ―" are inserted;
(b) At the beginning of the third paragraph, the words "II. ―" are inserted;
(c) It is added a III as follows:
"III. ― Where the competent court, having an application for compensation for the harmful consequences of acts of prevention, diagnosis or care in a health establishment, considers that the damage is attributable to a liberal health professional under section I of Article L. 1142-1 of this Code and that compensation exceeds the limits of guarantee of the insurance contracts of that professional or that the period of validity of the insurance coverage referred to in this Code fifth paragraph of Article L. 251-2 of the Insurance Code expired, the fund established in Article L. 426-1 of the same code is called in the case if it had not been originally. He becomes a defendant in the proceedings. » ;
7° Section L. 1142-21-1 is repealed.
IV. ― The I is applicable to all medical accidents resulting from acts of prevention, diagnosis or care that are the subject of a claim, within the meaning of Article L. 251-2 of the Insurance Code, be filed on or after January 1, 2012 in the event of the expiry of the period of validity of the coverage of the insurance contract referred to in Article L. 251-2, or involving an insurance contract entered into, renewed or amended on or after January 1, 2012.
The III is applicable to all medical accidents resulting from acts of prevention, diagnosis or care made on or after September 5, 2001, which are the subject of a claim, as defined in section L. 251-2, filed on or after January 1, 2012.
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-644 DC of 28 December 2011. ]
Security
The incremental costs associated with the National Gendarmerie's commitment to external operations, including staff costs, are reported annually by the Government to Parliament, including an encrypted assessment of these incremental costs and a description of the measures taken to ensure their funding. This report also includes a review of the terms and conditions for financing these incremental costs by the interdepartmental reserve, like the armies.
Solidarity, integration and equality of opportunity
For the year 2012, by exception to the provisions of Article L. 262-24 of the Code of Social Action and Families, the National Fund of Active Solidarity funds all amounts paid under the active solidarity income allowance paid to persons mentioned in Article L. 262-7-1 of the same Code.
I. ― By derogation from Article L. 14-10-4 and Article IV L. 14-10-5 of the Code of Social Action and Families, a state endowment of 50 million euros is paid to the section of the National Fund of Solidarity for Self-Government mentioned in the same IV. This endowment funds an exceptional restructuring of home support and support services under the 1° and 2° of Article L. 313-1-2 of the same code. It is paid in two tranches of 25 million euros in 2012 and 2013.
The amount of such staffing and the criteria and modalities of its distribution among the services referred to in the first paragraph shall be defined by decree of ministers responsible for budget, social security and social cohesion.
Regional health agencies are responsible for the distribution of credits following an instruction by the Coordinating Committee of Public Health Policies in the area of medical and social support.
These credits are:
1° For the services referred to in the 1st of Article L. 313-1-2 of the Code of Social Action and Families, of the signature either of a funding agreement between the Director General of the Regional Health Agency, the President of the General Council of the Territory on which the service is located, if any, the social welfare bodies funding the service and the natural or legal person manager of the applicant service, or a multi-year contract of objectives and means
2° For the services referred to in 2° of Article L. 313-1-2 of the same code, the signing of a funding agreement between the Director General of the Regional Health Agency, the President of the General Council and the Prefect of the Territory on which the service is located, if any, the social welfare organizations funding the service and the natural and legal person manager of the applicant service.
The financing agreements mentioned in 1° and 2° of this I set out the respective obligations of the signatory parties, in particular with regard to the contractual objectives to determine the financial and organizational conditions of return to the financial balance of the services concerned.
The content of the multi-year contract of objectives and means mentioned in the 1st is defined by decree of ministers responsible for budget and social cohesion.
II. ― Experiments relating to the pricing of the home support and support services referred to in 6° and 7° of I of Article L. 312-1 of the Social Action and Family Code, authorized under Article L. 313-1 of the same Code, may be carried out as of January 1, 2012 for a period not exceeding three years. They may include the Presidents of General Council who have signed a multi-year contract of objectives and means as part of the implementation of the restructuring in accordance with 1° of I of this Article.
These experiments may include specific terms and conditions of agreement between the Presidents of General Council and the services referred to in 2° of Article L. 313-1-2 of the same Code and, where applicable, social welfare organizations. They are in compliance with the terms of reference approved by decree of ministers responsible for the family, the elderly and persons with disabilities, the budget and the local authorities.
At the end of the experiment, the Presidents of the General Council have chosen to participate in the experiment, at the end of the experiment, provide an assessment report to the Ministers responsible for the family, the elderly and persons with disabilities, the budget and the local authorities.
Labour and employment
In the second paragraph of Article L. 5134-30-1 of the Labour Code, the words "to December 31, 2011" are deleted.
I. ― The same code is amended:
1° The second part of Article L. 5123-2 is repealed;
2° Section L. 5123-7 is repealed.
II. ― I applies to agreements signed as of January 1, 2012 pursuant to the first paragraph of Article L. 5123-1 of the Labour Code.
I. ― For the year 2012, three levies were instituted from the fund mentioned in theArticle L. 6332-18 of the Labour Code :
1° A debit of 25 million euros for the benefit of the institution referred to in Article L. 5312-1 of the same code, allocated for the financing of the allowance for jobseekers in training;
2° A debit of 75 million euros for the benefit of the National Association for the Professional Training of Adults, of which 54 million euros are allocated for the implementation of the professionally-oriented securities issued by the Ministry of Employment pursuant to Article I L. 335-6 of the Education Code and 21 million euros allocated for the participation of the association in the public service of employment;
3° A debit of 200 million euros for the benefit of the Service and Payment Agency, to finance the remuneration of trainees of vocational training, defined to Articles L. 6341-1 to L. 6341-7 of the Labour Code.
II. ∙ The payment of the levies referred to in I shall be effected twice before 31 January 2012 and before 31 July 2012. The collection, litigation, guarantees and penalties for such levies are governed by the applicable wage tax rules.
III. ― An order made after notice of the fund mentioned in theArticle L. 6332-18 of the Labour Code specifies the procedures for the implementation of the sampling referred to in I of this article.
In the first paragraph of Article 44 duodecies, in the first sentence of the second paragraph of Article 1383 H, in the first paragraph of the I quinquies A of Article 1466 A of the general tax code and First paragraph of Article 130 of Act No. 2006-1771 of 30 December 2006 For 2006, the year: "2011" is replaced by the year: "2013".
I. ― The general tax code is amended as follows:
1° The beginning of the second paragraph of section 230 B is as follows: "However, its rate is set at 0.26% and the tax is paid under the conditions set out in theArticle L. 6261-2 of the Labour Code. The debtor... (the rest without change). » ;
2° In the last paragraph of Article 230 H, the reference: "230 B" is deleted;
3° The same paragraph is supplemented by a sentence as follows:
"For establishments referred to in section 230 B, the rates provided for in II are reduced to 52% of their amount. »
II. ― The second paragraph of section 9 of Act No. 71-578 of 16 July 1971 on the participation of employers in the financing of the first technological and vocational trainings is deleted.
Transfers of property, rights and obligations of registered parity collectors first paragraph of Article 43 of Law No. 2009-1437 of 24 November 2009 in respect of guidance and vocational training throughout the life carried out, up to 31 December 2012, free of charge or with the sole support of the liabilities that have encumbered the acquisition of the transferred property for the benefit of authorized bodies under the second paragraph of the same I shall not result in any compensation or collection of duties, taxes or taxes of any kind, or in any payment for the benefit of the agents of the State, of a feeArticle 879 of the General Tax Code.
City and housing
I. ― A. ― Section 44 octies A of the General Tax Code is amended as follows:
1° In the first sentence of the first paragraph of I, the first occurrence of the year: "2011" is replaced by the year: "2014";
2° Before the last paragraph of the second paragraph, a sub-item shall read:
"For taxpayers who create activities in an urban free zone effective January 1, 2012, and employ at least one employee during the fiscal year or tax period under which the exemption applies, the benefit of the exemption is subject to the condition that the undertaking has benefited from the exemption provided for in theArticle 12 of Act No. 96-987 of 14 November 1996 on the implementation of the City's Pact of Recovery. This condition is appreciated at the end of the taxation year or period under which the exemption applies. Where the taxpayer has not received the exemption referred to in the same section 12 on a permanent basis during a taxation year or period, the exempt benefit is corrected proportionally to the period in which the exemption referred to in section 12 has applied. When the profit is partially exempted, the amounts of € 100,000 and €5,000 mentioned in the eighth paragraph of this II are adjusted in the same proportions as the exempt profit. » ;
3° In the last paragraph of the same II, after the word: "specified", the words are inserted: ", as well as those who, as of January 1, 2012, create activities in the urban free zones defined in the same B."
B. ― Article 1383 C bis of the same code is thus modified:
1° In the second sentence of the first paragraph, after the word: "law", the words are inserted: ", and those beginning in 2013 in the urban free zones defined in the same B,"
2° In the second paragraph, the year: "2011" is replaced by the year: "2014".
C. ― The I sexies of Article 1466 A of the same code is thus modified:
1° In the first sentence of the first paragraph, the first occurrence of the year: "2011" is replaced by the year: "2014";
2° In the second sentence of the last paragraph, after the word "specified", the words "and those beginning in 2013 in the urban free zones defined in the same B".
II. ― Act No. 96-987 of 14 November 1996 on the implementation of the City Recovery Pact is amended as follows:
1° At the first sentence of the first paragraph of II bis and II ter, at the end of the first and last sentences of the first paragraph of the V ter, in the first paragraph and at the end of the last paragraph of the V quater and V quinquies of Article 12, at the end of the first paragraph of the III and at the end of Article 14, the year: "2011" is replaced by the year: "2014";
2° In the second paragraph of Article 12, the reference: "No. 69/2001 of the Commission, of 12 January 2001" is replaced by the reference: "No. 1998/2006 of the Commission, of 15 December 2006";
3° At the end of the second and third paragraphs of Article 12-1, the year: "2012" is replaced by the year: "2015";
4° Article 13 is supplemented by a III as follows:
"III. ― For businesses created or located in an urban free zone beginning on January 1, 2012, the benefit of the exemption referred to in Article 12 I is subordinate, in any new hiring, provided that on the effective date of this hiring:
« 1° The number of employees who meet the conditions set out in IV of the same article 12, whose schedule provided for in the contract of work is at least equal to a minimum period fixed by decree, and residing in one of the urban free zones or in one of the sensitive urban areas, defined in 3 of Article 42 of Act No. 95-115 of 4 February 1995 referred to abovethe urban unit in which the urban free zone is located is equal to at least half of the total of employees employed under the same conditions;
« 2° Or the number of employees, hired from the creation or establishment of the company and meeting the conditions described in 1° of this III, equal to half of the total of employees hired under the same conditions, during the same period.
"These provisions apply for a period of five years from the creation or establishment of the company in an urban free zone.
"In the event of non-compliance with the proportion referred to in 1° and 2°, found on the expiry of a period of three months from the effective date of the hiring, the exemption is not applicable to the earnings and remuneration paid up to the effective date of the hires required to meet that proportion.
"The mayor may provide the employer, at his request, with information on the quality of residence in the area necessary to determine the proportion referred to in the same 1° and 2°. »
At the end of II of Article 101 of Act No. 2006-872 of 13 July 2006 bringing national commitment to housing, the year: "2011" is replaced by the year: "2014".
Assistance in the acquisition of clean vehicles
[Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-644 DC of 28 December 2011. ]
State real estate management
After the 17° of Article 128 of Law No. 2005-1720 of 30 December 2005 for 2005, an 18th grade is inserted as follows:
"18° State real estate policy. »
Is authorized the transfer by the state of the woods and forests composing the domain of Souzy-la-Briche, object of the acts of donation of 22 May 1969, 12 April 1972 and 19 December 1975.
I. ― The Civil and Military Pension Code is amended as follows:
1° Article L. 40 is amended as follows:
(a) In the first sentence of the first paragraph, the words "to the surviving spouse" are replaced by the words "to the surviving or divorced spouses";
(b) The second and last paragraphs are deleted;
2° Article L. 43 is as follows:
"Art. L. 43.-The pension defined in section L. 38 shall be as follows:
“(a) On the date of the employee ' s death, surviving or divorced spouses who are entitled to a pension share of the reversion pension corresponding to the ratio of surviving or divorced spouses to the total number of beds represented. This share is distributed among spouses on a pro rata basis for each marriage.
"A bed is represented either by the surviving or divorced spouse or by the orphans of public servants whose other parent is not or is not entitled to pension;
“(b) The difference between the portion of the pension provided for in section L. 38 and the pension paid to the surviving or divorced spouses of the employee under the a is also distributed among orphans entitled to the pension provided for in section L. 40 who represent a bed. » ;
3° Section L. 45 is repealed;
4° The second paragraph of Article L. 46 is deleted;
5° At the beginning of the first paragraph of Article L. 55, the words are added: "Subject to the b of Article L. 43,".
II.-This article is applicable to officials under the National Pension Fund of local government officials and to personnel under the pension scheme of workers in state industrial establishments, under the conditions provided by decree in the Council of State.
III.-I is applicable as of January 1, 2012.
In cases where its application leads to a review and liquidation of a pension less than the result of the grievor's cause before January 1, 2012, the claimant retains the benefit of the former pension until the administration of the new amount calculated in accordance with section L. 43 of the Code of Civil and Military Pensions, in its drafting by this Act. The overpayment cannot be subject to any request from the administration for the repetition of unduly paid amounts.
I. ― The Civil and Military Pension Code is amended as follows:
1° After the last occurrence of the word "update", the end of the V of Article L. 18 is thus written: "of the treatment or balance referred to in Article L. 15 and revalued under the conditions provided for in Article L. 16. In the event of an overrun, the amounts of the pension and the increase are reduced to a proportionate amount. » ;
2° Article L. 28 is amended as follows:
(a) In the first paragraph, after the word "cumulative", the words are inserted: "in accordance with the terms defined in Article L. 30 ter",
(b) At the beginning of the second sentence of the penultimate paragraph, the word "She" is replaced by the words "The Disability Pension";
(c) In the first sentence of the last paragraph, the words: "to the amount of the pension based on forty liquidable annuities" are replaced by the words: "to the proceeds of the maximum percentage provided for in Article L. 13 by the treatment referred to in Article L. 15 and revalued under the conditions provided for in Article L. 16";
3° Article L. 30 is as follows:
"Art. L. 30.-Where the employee is at least 60% disability, the amount of the pension provided for in sections L. 28 and L. 29 cannot be less than 50% of the salary referred to in section L. 15 and revalued under the conditions set out in section L. 16. » ;
4° After the article L. 30, articles L. 30 bis and L. 30 ter are inserted as follows:
"Art. L. 30 bis.-When an employee is required to consistently use the assistance of a third person to perform the ordinary acts of life, he or she is entitled to a special increase in the value of the index plus 227 to 1 January 2004, revalued under the conditions set out in section L. 16. The right to this increase is also open to the grievor under the second paragraph of section L. 28.
"Art. L. 30 ter.-Without prejudice to the ceiling set out in the V of section L. 18, the total amount of benefits granted to the invalid employee, excluding the increases provided for in sections L. 18 and L. 30 bis, shall not exceed the amount of the salary referred to in section L. 15 and revalued under the conditions provided for in section L. 16. In the event of an overrun, the amount of each benefit is reduced to a proportion. » ;
5° In the last paragraph of Article L. 56, the reference: "in the second paragraph of Article L. 30" is replaced by the reference: "in Article L. 30 bis".
II.-The I is applicable to officials under the National Pension Fund of local government officials and workers under the pension plan of the workers of state industrial establishments, under the conditions provided by decree in the Council of State.
III.-This section is applicable to proceedings pending on January 13, 2011, the revision of pensions effective from the date of receipt by the administration of the application that is at the origin of these proceedings.
IV.- Subject to the provisions of the III, this article comes into force on 1 January 2012.
ANNOUNCEMENTS
E T A T A
(Art. 64 of the Law)
Paths and means
I. ― GENERAL BUDGET
(Thousands of euros)
| | 1. Tax revenues | |
| | 11. Income tax | 65 971 118 |
| 1101 | Income tax | 65 971 118 |
| | 12. Other direct taxes collected through the issuance of roles | 5 982 358 |
| 1201 | Other direct taxes collected through the issuance of roles | 5 982 358 |
| | 13. Corporate tax | 59 031 829 |
| 1301 | Corporate tax | 59 031 829 |
| 1302 | Social contribution to corporate profits | 0 |
| | 14. Other direct taxes and taxes assimilated | 11 630 682 |
| 1401 | Source deductions on certain non-commercial benefits and income tax | 749 269 |
| 1402 | Detainees at source and debits on household capital income and the debit on anonymous vouchers | 6 240 981 |
| 1403 | Benefits from real estate construction (Act No. 63-254 of 15 March 1963, art. 28-IV) | 0 |
| 1404 | Account due by companies for certain profits distributed (Act No. 65-566 of 12 July 1965, art. 3) | 0 |
| 1405 | Outstanding 25% off profit distributions | 0 |
| 1406 | Solidarity tax on fortune | 3 082 230 |
| 1407 | Tax on office premises, commercial and storage premises | 42 000 |
| 1408 | Removals on insurance companies | 82 720 |
| 1409 | Pay tax | 0 |
| 1410 | Minimum contribution of professional tax | 50 000 |
| 1411 | Contributions collected for employer participation in the construction effort | 15 000 |
| 1412 | Employers' participation fee for continuing vocational training | 15 000 |
| 1413 | Formal tax on precious metals, jewellery, art, collection and antiques | 72 380 |
| 1415 | Contribution of financial institutions | 0 |
| 1416 | Commercial Surface Tax | 0 |
| 1421 | National equalization of professional tax | 14 000 |
| 1497 | Cotisation on the added value of enterprises (temporary allocation to the State in 2010) | 0 |
| 1498 | Corporate Land Cotization (Temporary State Allocation in 2010) | 279 000 |
| 1499 | Other income | 988 102 |
| | 15. Domestic consumer tax on energy products | 13 972 760 |
| 1501 | Domestic consumer tax on energy products | 13 972 760 |
| | 16. Value-added tax | 187 322 275 |
| 1601 | Value-added tax | 187 322 275 |
| | 17. Registration, stamp, other indirect contributions and taxes | 16 473 412 |
| 1701 | Unpaid payments of receivables, rents, office prices | 698 355 |
| 1702 | Unsustainable trade funds | 196 000 |
| 1703 | Unrealized transfers of tangible furniture | 1 000 |
| 1704 | Unrealized transfers of real estate and buildings | 5,000 |
| 1705 | Free movement between live (donations) | 1 178 000 |
| 1706 | Deaths free of charge | 7 540 756 |
| 1711 | Other conventions and civil acts | 521 098 |
| 1712 | Judicial and extrajudicial acts | 0 |
| 1713 | Land advertising tax | 424 228 |
| 1714 | Special tax on insurance agreements | 65 000 |
| 1715 | Additional lease fee | 0 |
| 1716 | Other income and penalties | 129 250 |
| 1721 | Single stamp | 122 571 |
| 1722 | Company Vehicle Tax | 0 |
| 1723 | Acts and writings subject to dimensional stamp | 0 |
| 1725 | Hunting permit | 0 |
| 1751 | Import duties | 0 |
| 1753 | Other domestic taxes | 361 900 |
| 1754 | Other rights and miscellaneous income | 6 000 |
| 1755 | Fines and confiscations | 60,000 |
| 1756 | General tax on polluting activities | 246 000 |
| 1757 | Contributions to production on sugars | 0 |
| 1758 | Right of licence to pay tobacco debiters | 27 270 |
| 1760 | Carbon contribution | 0 |
| 1761 | Tobacco Tax and Consumer Rights | 0 |
| 1766 | Guarantee of gold and silver materials | 0 |
| 1768 | Special tax on certain road vehicles | 179 541 |
| 1769 | Other rights and revenues in different titles | 4 080 |
| 1773 | Meat purchase tax | 0 |
| 1774 | Special tax on television advertising | 54 162 |
| 1776 | Health claims for slaughter and cutting | 53 000 |
| 1777 | Tax on certain advertising expenses | 31 000 |
| 1780 | Civil Aviation Tax | 75 926 |
| 1781 | Basic nuclear facilities tax | 616 343 |
| 1782 | Taxes on private radio stations and connections | 29 987 |
| 1785 | Products of games operated by La Française des jeux (hors paris sportifs) | 2 001 518 |
| 1786 | Abductions on the product of games in casinos | 730 000 |
| 1787 | Picking up on the horse paris | 450 000 |
| 1788 | Lifting on sports betting | 118 000 |
| 1789 | Removal on online circle games | 85 000 |
| 1790 | Redevance on online horse paris | 84 000 |
| 1798 | Formal Impositions on Network Enterprises (Temporary assignment to the State in 2010) | 0 |
| 1799 | Other taxes | 378 427 |
| | 2. Non-tax revenues | |
| | 21. Dividends and assimilated recipes | 6 367 086 |
| 2110 | Products of State participation in financial enterprises | 1 496 486 |
| 2111 | Contribution of the Caisse des dépôts et consignations représentant de l'tax sur les sociétés | 375 000 |
| 2116 | Products of State participation in non-financial enterprises and benefits of non-financial public institutions | 4 495 600 |
| 2199 | Other dividends and revenues assimilated | 0 |
| | 22. Products from the state domain | 2 946 408 |
| 2201 | Non-military public income | 230,000 |
| 2202 | Other public revenue | 170,000 |
| 2203 | Private income | 72 000 |
| 2204 | Radio frequency usage claims | 1 248 000 |
| 2209 | Payment by government of their budgetary rents | 1 134 408 |
| 2211 | Product of the cession of elements of the state real estate | 65 000 |
| 2212 | Other Asset Disposal Products | 1 000 |
| 2299 | Other income from the Domain | 21 000 |
| | 23. Sales of goods and services | 1 238 702 |
| 2301 | Reimbursement by the European Union of fees and taxes collected for the benefit of its budget | 581 000 |
| 2303 | Other cost of attitude and recovery | 503 000 |
| 2304 | Remuneration of benefits provided by public treasury services for the collection of savings | 76 702 |
| 2305 | Products of sale of various goods | 3,000 |
| 2306 | Products of the sale of various services | 60,000 |
| 2399 | Other income | 15 000 |
| | 24. Refunds and interest of loans, advances and other financial assets | 1 233 185 |
| 2401 | Interests in loans to foreign banks and states | 990 855 |
| 2402 | Interests in loans from the Economic and Social Development Fund | 2 310 |
| 2403 | Interests in advances to various government departments or agencies managing public services | 31 000 |
| 2409 | Interests of other loans and advances | 21 000 |
| 2411 | Reimbursable Advances under Conditions for Civil Aviation | 146 000 |
| 2412 | Other refundable advances under conditions | 5 020 |
| 2413 | Reversed in respect of claims guaranteed by the State | 7 000 |
| 2499 | Other refunds of advances, loans and other fixed receivables | 30 000 |
| | 25. Amendments, sanctions, penalties and prosecution fees | 1 224 699 |
| 2501 | Products of fines of traffic and road parking police | 506 699 |
| 2502 | Products of fines imposed by competition authorities | 225 000 |
| 2503 | Fines issued by other independent administrative authorities | 30 000 |
| 2504 | Recoverys pursued at the initiative of the Treasury Judicial Agency | 14 000 |
| 2505 | Other monetary fines and convictions | 330 000 |
| 2510 | Prosecution costs | 115 000 |
| 2511 | Justice and proceeding costs | 1 000 |
| 2512 | Interests in moratoriums | 1 000 |
| 2513 | Penalties | 2,000 |
| | 26. Miscellaneous | 2 847 129 |
| 2601 | Reversements of Natixis | 0 |
| 2602 | Reversements of the French Company of Insurance for Foreign Trade | 300,000 |
| 2603 | Savings funds administered by the Caisse des dépôts et consignations | 200,000 |
| 2604 | Various products of the compensation of the State guarantee | 75,000 |
| 2611 | Products of diplomatic and consular Chancellery | 135,000 |
| 2612 | Claims and various products for control and management costs | 11 000 |
| 2613 | Deduction on mortgage conservative salaries | 623 112 |
| 2614 | Savings directive | 50 000 |
| 2615 | Commissions and cash expenses collected by the State as part of its activity | 20 475 |
| 2616 | Registration fees | 8 000 |
| 2617 | Recovery of compensation paid by the State for rental evictions | 9 108 |
| 2618 | Refund of tuition and accessories | 2,000 |
| 2620 | Indus recovery | 43 000 |
| 2621 | Non-value recovery | 275 000 |
| 2622 | Various payments from the European Union | 30 000 |
| 2623 | Refunds on Departmental Expenditures not Reinstatement of Credits | 50 000 |
| 2624 | Miscellaneous interests (excluding financial capital) | 41 000 |
| 2625 | Other recipes from abroad | 4,000 |
| 2626 | Reimbursement of certain land tax exemptions on unbuilt properties (Section 109 of the 1992 Finance Act) | 3 634 |
| 2627 | Debt recovery and similar income | 0 |
| 2697 | Accidental income | 690 000 |
| 2698 | Miscellaneous outputs | 116 800 |
| 2699 | Other miscellaneous outputs | 160,000 |
| | 3. Abductions on State revenues | |
| | 31. State revenues for the benefit of local authorities | 55 579 196 |
| 3101 | Excluding State revenues under overall operating staffing | 41 389 752 |
| 3102 | Excluding on State revenues of the proceeds of fixed fines of the traffic police and automatic radars | 0 |
| 3103 | State income recovery under special endowment for the housing of teachers | 24 000 |
| 3104 | Compensation for losses of professional tax and landmine levy of municipalities and their groupings | 59 100 |
| 3106 | State revenue removal for the benefit of the Value Added Tax Compensation Fund | 5 507 000 |
| 3107 | Excluding the State's revenues under compensation for exemptions relating to local taxation | 1 847 158 |
| 3108 | locally elected | 65 006 |
| 3109 | Excerpts on State revenues for the benefit of the territorial community of Corsica and the departments of Corsica | 40 976 |
| 3110 | Compensation for the deletion of the pay share of the professional tax | 0 |
| 3111 | Departmental mobilization fund for insertion | 500 000 |
| 3112 | Departmental college equipment allocation | 326 317 |
| 3113 | Regional school equipment allocation | 661 186 |
| 3115 | Compensation for exemption of land tax relating to non-farm (excluding Corsica) | 0 |
| 3117 | Solidarity Fund for Territorial Communities Affected by Natural Disasters | 0 |
| 3118 | Comprehensive construction and school equipment | 2 686 |
| 3119 | Exceptional removal of State revenues for the benefit of the Compensation Fund for the Value Added Tax | 0 |
| 3120 | Relay on the reform of the professional tax | 0 |
| 3122 | Compensation for professional tax reform | 3 368 312 |
| 3123 | Provision for transfers of local tax exemption compensations | 875 440 |
| 3124 | Guarantee of payment of departmental professional tax funds | 425 231 |
| 3125 | Removal on the revenues of the specific State for the benefit of the overall operating staffing | 0 |
| 3126 | Excluding on State revenues for the single endowment of compensation specific to the occupational tax | 447 032 |
| 3127 | Environmental protection and municipal road maintenance | 0 |
| 3128 | Compensation of taxed trade union products | 40 000 |
| | 32. Abductions on State revenues for the benefit of the European Union | 18 878 273 |
| 3201 | Excluding State revenues to the European Union budget | 18 878 273 |
| | 4. Competition Fund | |
| | Evaluation of competition funds | 3 309 890 |
RECAPITULATION OF THE GLOBALLY
(Thousands of euros)
| | 1. Tax revenues | 360 384 434 |
| 11 | Income tax | 65 971 118 |
| 12 | Other direct taxes collected through the issuance of roles | 5 982 358 |
| 13 | Corporate tax | 59 031 829 |
| 14 | Other direct taxes and taxes assimilated | 11 630 682 |
| 15 | Domestic consumer tax on energy products | 13 972 760 |
| 16 | Value-added tax | 187 322 275 |
| 17 | Registration, stamp, other indirect contributions and taxes | 16 473 412 |
| | 2. Non-tax revenues | 15 857 209 |
| 21 | Dividends and assimilated recipes | 6 367 086 |
| 22 | Products from the state domain | 2 946 408 |
| 23 | Sales of goods and services | 1 238 702 |
| 24 | Refunds and interest of loans, advances and other financial assets | 1 233 185 |
| 25 | Amendments, sanctions, penalties and prosecution fees | 1 224 699 |
| 26 | Miscellaneous | 2 847 129 |
| | Total gross revenue (1 + 2) | 376 241 643 |
| | 3. Abductions on State revenues | 74 457 469 |
| 31 | State revenues for the benefit of local authorities | 55 579 196 |
| 32 | Abductions on State revenues for the benefit of the European Union | 18 878 273 |
| | Total revenues, net of levies (1 + 2 ― 3) | 301 784 174 |
| | 4. Competition Fund | 3 309 890 |
| | Evaluation of competition funds | 3 309 890 |
II. ― BUDGETS ANNEXES
(In euros)
| | Air control and operations | |
| 7010 | Sales of manufactured products and goods | 85 000 |
| 7061 | Road payments | 1 129 080 000 |
| 7062 | Oceanic Redevance | 14 000 |
| 7063 | Receipts for terminal air traffic services for the metropolis | 231 700 000 |
| 7064 | Receipts for oversea terminal services | 36 000 |
| 7065 | Road trips. Supervisory Authority | 10 920 000 |
| 7066 | Receipts for terminal air traffic services. Supervisory Authority | 2 300,000 |
| 7067 | Monitoring and certification claims | 31 000 |
| 7068 | Services | 600 000 |
| 7080 | Other operating income | 2 960 000 |
| 7130 | Variation in stock (stocked) | 0 |
| 7200 | Impaired production | 0 |
| 7400 | Operating Grants | 0 |
| 7500 | Other common management products | 55 000 |
| 7501 | Civil Aviation Tax | 321 842 955 |
| 7600 | Financial products | 650 000 |
| 7781 | Exceptional products excluding real estate transfers | 2,500 000 |
| 7782 | Exceptional products from real estate transfers | 7,000 |
| 7800 | Depreciation and provisions | 3 800 000 |
| 7900 | Other income | 0 |
| 9700 | Gross borrowing | 250 291 607 |
| 9900 | Other capital income | 0 |
| | Total income | 2 044 784 562 |
| | Competition Fund | 23 480 000 |
| | Official publications and administrative information | |
| 7000 | Sales of manufactured products, services, goods | 198 790 794 |
| 7100 | Variation in stock (stocked) | 0 |
| 7200 | Impaired production | 0 |
| 7400 | Operating Grants | 0 |
| 7500 | Other common management products | 0 |
| 7600 | Financial products | 0 |
| 7780 | Exceptional products | 1 500 000 |
| 7800 | Depreciation and provisions | 0 |
| 7900 | Other income | 0 |
| 9300 | Decrease in stocks at the end of management | 0 |
| 9700 | Gross borrowing | 0 |
| 9900 | Other capital income | 0 |
| | Total income | 200 290 794 |
| | Competition Fund | 0 |
III. ― SPECIAL ACCOUNTS
(In euros)
| | Assistance in the acquisition of clean vehicles | 234 000 |
| 01 | Product of the vehicle registration certificate tax | 234 000 |
| 02 | Miscellaneous or accidental income | 0 |
| | Control of road traffic and parking | 1 397 672 833 |
| | Section: Automated Control | 192 000 |
| 01 | Amendments perceived by the automated control-sanction system | 192 000 |
| 02 | Miscellaneous or accidental income | 0 |
| | Section: Road traffic and parking | 1 205 672 833 |
| 03 | Amendments perceived by the automated control-sanction system | 160,000 |
| 04 | Formal amendments of the traffic police and major lump-sum fines resulting from offences found by the automated screening system and traffic police regulations | 1 045 672 833 |
| 05 | Miscellaneous or accidental income | 0 |
| | Agricultural and rural development | 110 500 000 |
| 01 | Revenue tax of farms | 110 500 000 |
| 03 | Miscellaneous or accidental income | 0 |
| | Forest commitments to Combat Climate Change | 30 000 |
| 01 | Output of the sale of units defined by the Kyoto Protocol of 11 December 1997 | 30 000 |
| 02 | Miscellaneous or accidental income | 0 |
| | Funding for community support for rural electrification | 377 000 000 |
| 01 | Contribution of public distribution network managers | 377 000 000 |
| 02 | Miscellaneous or accidental income | 0 |
| | National financing for development and modernization of learning | 575 000 |
| 01 | Fraction of the learning tax quota | 467 000 |
| 02 | Additional contribution to learning | 108 000 |
| 03 | Miscellaneous or accidental income | 0 |
| | State real estate management | 500,000 |
| 01 | Products of real estate transfers | 500,000 |
| | Resource management and development from the use of the Hertzian spectrum | 900 000 |
| 01 | Produced royalties paid by private operators for the use of frequency bands released by emotional departments | 900 000 |
| 02 | Cession of the usufruct of all or part of the satellite military communication systems | 0 |
| 03 | General budget payments | 0 |
| | State financial participation | 5,000,000 |
| 01 | Product of transfers, by the State, of securities, shares or rights of companies held directly | 4 980 000 |
| 02 | Reversed products, in all forms, resulting from transfers of securities, shares or corporate rights indirectly held by the State | 0 |
| 03 | Reversed capital holdings and capital reduction or liquidation products | 0 |
| 04 | Refund of receivables related to financial participation | 0 |
| 05 | Refunds of receivables related to other investments, the State, of a heritage nature | 20 000 |
| 06 | General budget payments | 0 |
| | Pensions | 54 210 259 589 |
| | Section: Civil and Military Pensions and Temporary Disability Allowances | 49 928 000 |
| 01 | Civilian personnel: pension deductions: State agents and detached agents in a state administration on a pensionable job | 4 075 000 |
| 02 | Civilian personnel: pension deductions: detached officers in a state administration on a job not leading to pension | 0 |
| 03 | Civilian personnel: pension deductions: public establishment agents and public-school workers on a pensionable job | 0 |
| 04 | Civilian personnel: pension deductions: community and local government employees on a pensionable job | 0 |
| 05 | Civilian personnel: pension deductions: non-state workers on a job that does not lead to pension (excluding France Telecom and La Poste) | 0 |
| 06 | Civilian personnel: pension deductions: France Télécom's own agents and France Télécom's dependants | 174 000 |
| 07 | Civilian personnel: pension allowances and entitlements | 0 |
| 08 | Civilian personnel: pension deductions: Auxiliary service validation: agent share: retroactive deductions, general plan payments, other basic plans and IRCANTEC | 92 000 |
| 09 | Civilian personnel: pension deductions: buyback of years of study | 4 000 |
| 10 | Civilian personnel: pension deductions: State agents and detached agents in a state administration: part-time pay outages and gradual cessation of activity | 0 |
| 11 | Civilian personnel: pension deductions: agents of public institutions and non-state agents: part-time salary overtakings and phased cessation of activity | 0 |
| 12 | Civilian personnel: pension deductions: La Poste personnel and La Poste personnel | 269 000 |
| 14 | Civilian personnel: pensions: clean and detached from the budget | 28 000 |
| 21 | Civilian personnel: contributions by employers: State agents and detached agents in a state administration on a pensionable job (excluding temporary disability allowance) | 26 920 000 |
| 22 | Civilian personnel: employer contributions: seconded officers in a state administration on a job that does not lead to pension (except temporary disability allowance) | 0 |
| 23 | Civilian personnel: employer contributions: public establishment agents and public-school workers on a pensionable job | 5 245 000 |
| 24 | Civilian personnel: employer contributions: local community workers and public institutions on a pensionable job | 0 |
| 25 | Civilian personnel: contributions from employers: non-state workers on a job that does not lead to pension (excluding France Télécom and La Poste) | 0 |
| 26 | Civilian personnel: contributions by employers: agents of France Télécom and agents detached to France Télécom | 697 000 000 |
| 27 | Civilian personnel: contributions by employers: pensionable allowances and allowances | 0 |
| 28 | Civilian personnel: employer contributions: validation of auxiliary services: employer share: employer complement, general plan payments, other basic plans and IRCANTEC | 81 000 |
| 32 | Civilian personnel: employer contributions: La Poste's own agents and La Poste's seconded officers | 1 178 000 000 |
| 33 | Civilian personnel: employer contributions: temporary disability allowance | 143 000 |
| 34 | Civilian personnel: contributions by employers: clean and detached from the budgets | 231 000 000 |
| 41 | Military personnel: pension deductions: State agents and detached agents in a state administration on a pensionable job | 691 000 000 |
| 42 | Military personnel: pension deductions: detached officers in a state administration on a job not leading to pension | 0 |
| 43 | Military personnel: pension deductions: public establishment agents and public-school workers on a pensionable job | 0 |
| 44 | Military personnel: pension deductions: community and local government employees on a pensionable job | 0 |
| 45 | Military personnel: pension deductions: non-state workers on a job that does not lead to pension (excluding France Telecom and La Poste) | 0 |
| 47 | Military personnel: pension deductions: pension benefits and allowances | 0 |
| 48 | Military personnel: pension deductions: Auxiliary service validation: agent share: retroactive deductions, General Plan payments, other basic plans and IRCANTEC | 300,000 |
| 49 | Military personnel: pension deductions: buyback of years of study | 1 000 000 |
| 51 | Military personnel: contributions by employers: State agents and detached agents in a state administration on a job leading to pension | 9 164 000 000 |
| 52 | Military personnel: contributions by employers: agents detached from a state administration on a job not leading to pension | 0 |
| 53 | Military personnel: employer contributions: public establishment agents and public-school workers on a pensionable job | 15 000 |
| 54 | Military personnel: employer contributions: local community workers and public institutions on a pensionable job | 0 |
| 55 | Military personnel: employers' contributions: non-state workers on a job that does not lead to pension (excluding France Télécom and La Poste) | 0 |
| 57 | Military personnel: employer contributions: pensionable allowances and allowances | 0 |
| 58 | Military personnel: employer contributions: validation of auxiliary services: employer share: employer complement, general plan payments, other basic plans and IRCANTEC | 700,000 |
| 60 | Miscellaneous income (central administration): payment of the public establishment under section 46 of the Financial Act for 1997 (No. 96-1181 of 30 December 1996): Management of France Télécom's outstanding contribution | 0 |
| 61 | Other income (central): National Pension Fund for Local Government Officers: Transfer under theArticle 59 of Act No. 2009-1673 of 30 December 2009 2010 | 639 000 |
| 62 | Other income (central): La Poste : payment de la contribution extraordinaire de l'Etablissement public national de financement des pensions de La Poste | 0 |
| 63 | Miscellaneous income (central administration): Old-age solidarity fund payments for the increase of minimum age: civilian personnel | 1 000 000 |
| 64 | Miscellaneous income (central administration): Old-age solidarity fund payments for the increase of minimum age: military personnel | 0 |
| 65 | Other income (central administration): general population compensation: civilian and military personnel | 11 000 |
| 66 | Other income (central administration): specific demographic compensation: civilian and military personnel | 3,000 |
| 67 | Miscellaneous income: recovery of pension indus: civilian personnel | 15 000 |
| 68 | Miscellaneous income: recovery of pension indus: military personnel | 0 |
| 69 | Other income | 250,000 |
| | Section: Workers of State Industrial Establishments | 1 827 518 594 |
| 71 | Salary and employer contributions | 548 018 848 |
| 72 | Contribution to the Special Fund for Workers' Pensions of State Industrial Institutions | 1 242 860 699 |
| 73 | Generalized and specific interregime compensation | 31 575 692 |
| 74 | Other income | 3 233 355 |
| 75 | Other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 1 830 000 |
| | Section: Military Disability Pensions and War Victims and other pensions | 2 454 740 995 |
| 81 | Retiring of the Fighter: General Budget Participation | 802 500 000 |
| 82 | Retiring of the Fighter: Other Ways | 0 |
| 83 | Funding for the treatment of members of the Legion of Honour: participation of the General Budget | 229 100 |
| 84 | Funding for the treatment of members of the Legion of Honour: other means | 0 |
| 85 | Financing of the treatment of persons decorated with the Military Medal: participation of the General Budget | 534 400 |
| 86 | Financing the treatment of persons decorated with the Military Medal: other means | 0 |
| 87 | Military Disability Pension Funding: General Budget Participation | 1 607 970 000 |
| 88 | Military Disability Pension Funding: Other Ways | 0 |
| 89 | Alsace-Lorraine pension financing: general budget participation | 15 900 000 |
| 90 | Alsace-Lorraine pension financing: other means | 0 |
| 91 | Funding for the recognition of former petitioners: participation of the general budget | 13 200 000 |
| 92 | Funding of pensions for former employees of the Franco-Ethiopian railway: participation of the general budget | 78 540 |
| 93 | Funding of fire-fighters and former passive defence officers victims of accidents: general budget participation | 13 728 955 |
| 94 | Financing of the ORTF pension: participation of the general budget | 600 000 |
| 95 | Funding for pensions of former employees of the Franco-Ethiopian railway: other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 0 |
| 96 | Funding for firefighters and former passive defence officers who were victims of accidents: other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 0 |
| 97 | Financing of the ORTF pension: other funding: Old Age Solidarity Fund, Disability Solidarity Fund and retroactive contributions | 0 |
| 98 | Financing of the ORTF pension: miscellaneous income | 0 |
| | National passenger transport services | 280,000 |
| 01 | Contribution of territorial solidarity | 90 000 |
| 02 | Fraction of the land use tax | 35 000 |
| 03 | Miscellaneous or accidental income | 0 |
| 04 | Tax on the outcome of railway companies | 150,000 |
| | Total | 63 614 432 422 |
IV. ― FINANCIAL ASSESSMENT
(In euros)
| | International monetary agreements | 0 |
| 01 | Refunds of calls for convertibility guarantee for the West African Monetary Union | 0 |
| 02 | Refunds of calls for a guarantee of convertibility regarding the Central African Monetary Union | 0 |
| 03 | Refunds of calls for a guarantee of convertibility concerning the Union of the Comoros | 0 |
| | Advances to various government departments or agencies managing public services | 7 687 371 109 |
| 01 | Reimbursement of advances in the pre-financing of community aids in the common agricultural policy | 7 500 000 |
| 03 | Reimbursement of advances to separate government agencies and public service manager | 65 000 |
| 04 | Reimbursement of advances to State services | 122 371 109 |
| | Public audiovisual advances | 3 290 40 000 |
| 01 | Income | 3 290 40 000 |
| | Advances to territorial authorities | 90 893 000 |
| | Section: Advances to public authorities and institutions, and to New Caledonia | 0 |
| 01 | Refund of advances in section 70 of the Act of March 31, 1932 andArticle L. 2336-1 of the General Code of Territorial Communities | 0 |
| 02 | Reimbursement of advances in section 14 of Act No. 46-2921 of 23 December 1946 andArticle L. 2336-2 of the General Code of Territorial Communities | 0 |
| 03 | Refund of advancesArticle 34 of Act No. 53-1336 of 31 December 1953 (Special advances on budgetary revenues) | 0 |
| 04 | Advances to New Caledonia | 0 |
| | Section: Advances in the amount of taxation and other organizations | 90 893 000 |
| 05 | Income | 90 893 000 |
| | Loans to foreign States | 954 194 992 |
| | Section: Loans to foreign States, the emerging country reserve, to facilitate the implementation of infrastructure projects | 411 000 000 |
| 01 | Reimbursement of loans to foreign States, from the emerging country reserve | 411 000 000 |
| | Section: Loans to foreign states for debt consolidation to France | 386 910 000 |
| 02 | Refund of Treasury Loans | 386 910 000 |
| | Section: Loans to the French Development Agency to promote economic and social development in foreign States | 156 284 992 |
| 03 | Refund of loans granted by the French Development Agency | 156 284 992 |
| | Section: Loans to Member States of the euro zone | 0 |
| 04 | Refund of loans granted to Member States of the European Union whose currency is the euro | 0 |
| | Loans and advances to private individuals or organizations | 15 500 000 |
| | Section: Loans and advances for the housing of state agents | 500 000 |
| 02 | Advances to State agents for habitat improvement | 50 000 |
| 04 | Advances to State officials abroad for the rental of a housing | 450 000 |
| | Section: Loans for Economic and Social Development | 15 000 |
| 06 | Loans for economic and social development | 15 000 |
| 07 | Loans to the automotive sector | 0 |
| 08 | Loans and advances to the Major Natural Risk Prevention Fund | 0 |
| | Total | 102 840 466 101 |
E T A T B
(Art. 65 of the Law)
General budget allocation by mission and programme
GENERAL BUDGET
(In euros)
| External action of the State | 2 901 404 524 | 2 923 436 984 |
| Action by France in Europe and the world | 1 781 314 271 | 1 783 346 731 |
| Title 2 | 555 081 597 | 555 081 597 |
| Cultural diplomacy and influence | 751 690 529 | 751 690 529 |
| Title 2 | 83 971 135 | 83 971 135 |
| French abroad and consular affairs | 368 399 724 | 368 399 724 |
| Title 2 | 200 450 297 | 200 450 297 |
| French presidency of the G20 and the G8 | 0 | 20 000 |
| General and territorial administration of the State | 2 722 528 641 | 2 725 067 355 |
| Territorial administration | 1 672 765 508 | 1 657 202 929 |
| Title 2 | 1 448 822 982 | 1 448 822 982 |
| Political, religious and associative life | 421 222 619 | 419 198 211 |
| Title 2 | 77 916 300 | 77 916 300 |
| Conduct and leadership of interior policies | 628 540 514 | 648 666 215 |
| Title 2 | 335 428 031 | 335 428 031 |
| Agriculture, fisheries, food, forest and rural affairs | 3 739 371 742 | 3 771 305 865 |
| Economics and sustainable development of agriculture, fisheries and territories | 2 139 668 606 | 2 170 408 692 |
| Forest | 349 687 967 | 358 447 263 |
| Safety and sanitary quality of food | 491 724 831 | 491 902 831 |
| Title 2 | 270 723 483 | 270 723 483 |
| Conduct and leadership of agriculture policies | 758 290 338 | 750 547 079 |
| Title 2 | 647 828 496 | 647 828 496 |
| Official development assistance | 2 757 969 909 | 3 323 256 246 |
| Economic and financial assistance for development | 649 461 363 | 1 191 903 953 |
| Solidarity with developing countries | 2 083 508 546 | 2 106 352 293 |
| Title 2 | 222 400 283 | 222 400 283 |
| Solidarity and migration | 25 000 | 25 000 |
| Veterans, memory and ties with the Nation | 3 159 616 791 | 3 148 941 111 |
| Relationship between the Nation and its army | 129 019 312 | 118 019 312 |
| Title 2 | 86 770 031 | 86 770 031 |
| Recognition and reparation for the fighting world | 2 914 602 520 | 2 914 602 520 |
| Compensation for victims of anti-Semitic persecution and barbarism during the Second World War | 115 994 959 | 116 319 279 |
| Title 2 | 2 027 110 | 2 027 110 |
| Council and State control | 595 166 041 | 600 053 390 |
| State Council and other administrative courts | 344 236 557 | 348 713 347 |
| Title 2 | 284 719 711 | 284 719 711 |
| Economic, Social and Environmental Council | 37 473 575 | 37 473 575 |
| Title 2 | 31 011 200 | 31 011 200 |
| Court of accounts and other financial jurisdictions | 213 455 909 | 213 866 468 |
| Title 2 | 185 201 628 | 185 201 628 |
| Culture | 2 598 027 879 | 2 728 920 783 |
| Heritage | 804 849 512 | 861 505 291 |
| Creation | 735 664 586 | 787 894 586 |
| Transmission of knowledge and democratization of culture | 1 057 513 781 | 1 079 520 906 |
| Title 2 | 642 205 246 | 642 205 246 |
| Defence | 39 961 987 879 | 38 001 433 791 |
| Environment and forward-looking defence policy | 1 902 884 765 | 1 788 993 378 |
| Title 2 | 596 825 496 | 596 825 496 |
| Preparation and use of forces | 22 899 666 726 | 22 204 404 848 |
| Title 2 | 15 533 878 811 | 15 533 878 811 |
| Support for defence policy | 3 375 891 973 | 3 045 524 096 |
| Title 2 | 1 171 145 996 | 1 171 145 996 |
| Force equipment | 11 783 544 415 | 10 962 511 469 |
| Title 2 | 1 893 664 546 | 1 893 664 546 |
| Government Action Directorate | 1 094 158 177 | 1 131 907 732 |
| Coordination of government work | 607 583 256 | 591 109 719 |
| Title 2 | 253 767 139 | 253 767 139 |
| Protection of rights and freedoms | 81 818 101 | 93 541 193 |
| Title 2 | 54 937 039 | 54 937 039 |
| Mutualized means of disconcerted administrations | 404 756 820 | 447 256 820 |
| Ecology, sustainable development and development | 9 649 346 775 | 9 573 304 145 |
| Transport infrastructure and services | 4 179 501 120 | 4 208 035 454 |
| Road safety and traffic | 54 617 441 | 54 617 441 |
| Security and Maritime Affairs | 143 474 506 | 145 500 177 |
| Weather | 206 800 000 | 206 800 000 |
| Urbanism, landscapes, water and biodiversity | 355 297 089 | 340 995 954 |
| Geographical and cartographical information | 96 131 958 | 96 131 958 |
| Risk prevention | 411 086 394 | 306 086 394 |
| Title 2 | 39 545 766 | 39 545 766 |
| Energy, climate and post-mines | 671 863 586 | 680 165 086 |
| Conducting and guiding the policies of ecology, energy, sustainable development and the sea | 3 530 574 681 | 3 534 971 681 |
| Title 2 | 3 183 959 417 | 3 183 959 417 |
| Economy | 1 975 510 458 | 1 986 752 875 |
| Business Development and Employment | 983 311 527 | 995 653 944 |
| Title 2 | 415 296 541 | 415 296 541 |
| Tourism | 41 968 136 | 43 468 136 |
| Economic statistics and studies | 445 124 794 | 442 524 794 |
| Title 2 | 374 378 749 | 374 378 749 |
| Economic and Fiscal Strategy | 505 106 001 | 505 106 001 |
| Title 2 | 148 500 201 | 148 500 201 |
| State financial commitments | 49 921 176 591 | 49 921 176 591 |
| Debt and State treasury (evaluative credits) | 48 773 000 | 48 773 000 |
| State guarantees appeals (evaluative credits) | 189 400 000 | 189 400 000 |
| Savings | 773 776 591 | 773 776 591 |
| Majoration of rents | 185,000 | 185,000 |
| School education | 62 223 181 498 | 62 211 682 924 |
| Public education of the first degree | 18 140 767 339 | 18 140 767 339 |
| Title 2 | 18 100 175 220 | 18 100 175 220 |
| Public secondary school education | 29 640 758 360 | 29 640 758 360 |
| Title 2 | 29 493 579 505 | 29 493 579 505 |
| Life of the student | 3 899 779 833 | 3 952 435 153 |
| Title 2 | 1 777 141 264 | 1 777 141 264 |
| Private education of the first and second levels | 7 080 804 077 | 7 080 804 077 |
| Title 2 | 6 326 954 440 | 6 326 954 440 |
| Support for national education policy | 2 145 229 290 | 2 093 819 061 |
| Title 2 | 1 367 074 424 | 1 367 074 424 |
| Agricultural technical education | 1 315 842 599 | 1 303 098 934 |
| Title 2 | 830 993 637 | 830 993 637 |
| Financial and human resources management | 11 555 641 679 | 11 602 688 041 |
| Tax and financial management of the state and local public sector | 8 429 788 839 | 8 412 050 455 |
| Title 2 | 7 066 153 527 | 7 066 153 527 |
| Public Finance Strategy and State Modernization | 243 672 435 | 278 724 812 |
| Title 2 | 96 901 929 | 96 901 929 |
| Conduct and management of economic and financial policies | 866 850 771 | 881 272 564 |
| Title 2 | 428 974 227 | 428 974 227 |
| Trade facilitation and security | 1 585 556 207 | 1 598 242 213 |
| Title 2 | 1 107 279 455 | 1 107 279 455 |
| Maintenance of state buildings | 206 244 866 | 206 557 786 |
| Public service | 223 528 561 | 225 840 211 |
| Title 2 | 249 584 | 249 584 |
| Immigration, asylum and integration | 631 891 444 | 631 791 444 |
| Immigration and asylum | 553 453 404 | 560 153 404 |
| Title 2 | 38 268 823 | 38 268 823 |
| Integration and access to French nationality | 78 438 040 | 71 638 040 |
| Justice | 9 760 460 367 | 7 385 649 787 |
| Justice | 3 587 627 194 | 2 960 752 768 |
| Title 2 | 2 063 970 256 | 2 063 970 256 |
| Prison administration | 4 691 193 061 | 3 013 950 006 |
| Title 2 | 1 877 852 478 | 1 877 852 478 |
| Judicial protection of youth | 792 051 180 | 772 051 180 |
| Title 2 | 432 946 409 | 432 946 409 |
| Access to law and justice | 402 945 004 | 354 910 004 |
| Conduct and leadership of justice policy | 282 982 905 | 280 468 336 |
| Title 2 | 119 487 774 | 119 487 774 |
| Judicial Council | 3 661 023 | 3 517 493 |
| Title 2 | 2 485 818 | 2 485 818 |
| Media, book and cultural industries | 1 248 263 591 | 1 268 379 591 |
| Press | 385 820 042 | 390 320 042 |
| Book and cultural industries | 259 381 850 | 274 997 850 |
| Contribution to audiovisual and radio diversity | 452 974 391 | 452 974 391 |
| External audiovisual action | 150 087 308 | 150 087 308 |
| Outre-mer | 2 118 665 911 | 1 966 444 165 |
| Overseas employment | 1 312 871 975 | 1 338 091 975 |
| Title 2 | 133 587 347 | 133 587 347 |
| Overseas living conditions | 805 793 936 | 628 352 190 |
| Policy of the Territories | 329 802 613 | 336 537 558 |
| Impulsion and coordination of land use policy | 282 821 299 | 300 473 383 |
| Title 2 | 10 467 873 | 10 467 873 |
| Territorial interventions of the State | 46 981 314 | 36 064 175 |
| Public authorities | 997 257 303 | 997 257 303 |
| Presidency of the Republic | 108 929 739 | 108 929 739 |
| National Assembly | 517 890 000 | 517 890 000 |
| Senate | 323 584 600 | 323 584 600 |
| The Parliamentary Channel | 35 037 514 | 35 037 514 |
| Compensation of French representatives to the European Parliament | 0 | 0 |
| Constitutional Council | 10 998 000 | 10 998 000 |
| High Court | 0 | 0 |
| Court of Justice of the Republic | 817 450 | 817 450 |
| Provisions | 332 994 622 | 32 994 622 |
| Provision for public remuneration | 0 | 0 |
| Accidental and unpredictable expenses | 332 994 622 | 32 994 622 |
| Research and higher education | 25 757 630 834 | 25 408 785 172 |
| Higher education and academic research | 12 764 855 447 | 12 511 247 419 |
| Title 2 | 1 127 335 691 | 1 127 335 691 |
| Student life | 2 171 203 845 | 2 168 623 845 |
| Multidisciplinary scientific and technological research | 5 121 883 472 | 5 121 883 472 |
| Research in environmental and resource management | 1 250 149 388 | 1 250 149 388 |
| Space research | 1 398 540 042 | 1 398 540 042 |
| Research in sustainable energy, development and development | 1 423 341 869 | 1 352 341 869 |
| Economic and industrial research and higher education | 1 005 803 108 | 982 016 489 |
| Title 2 | 100 675 510 | 100 675 510 |
| Dual research (civil and military) | 192 868 745 | 192 868 745 |
| Cultural research and scientific culture | 123 464 117 | 124 071 102 |
| Higher education and agricultural research | 305 520 801 | 307 042 801 |
| Title 2 | 186 279 134 | 186 279 134 |
| Social and pension schemes | 6 618 706 092 | 6 618 706 092 |
| Social and land transport pension schemes | 4 080 20 000 | 4 080 20 000 |
| Marine pension and social security schemes | 856 456 092 | 856 456 092 |
| Mines, SEITA and various pension schemes | 1 682 050 000 | 1 682 050 000 |
| Title 2 | 250,000 | 250,000 |
| Relations with local authorities | 2 719 642 433 | 2 677 931 621 |
| Financial competition for municipalities and community groups | 815 281 069 | 780 570 257 |
| Departmental financial competition | 492 859 347 | 492 859 347 |
| Financial competition for regions | 905 446 505 | 905 446 505 |
| Specific competitions and administration | 506 055 512 | 499 055 512 |
| Refunds and discounts | 85 437 930 000 | 85 437 930 000 |
| State tax refunds and discounts (evaluative credits) | 75 153 430 000 | 75 153 430 000 |
| Local tax refunds and discounts (evaluative credits) | 10 284 500 000 | 10 284 500 000 |
| Health | 1 376 275 348 | 1 376 275 348 |
| Prevention, health safety and care | 738 272 348 | 738 272 348 |
| Disease protection | 638 003 000 | 638 003 000 |
| Security | 17 152 743 126 | 17 047 731 518 |
| National police | 9 266 526 007 | 9 201 016 002 |
| Title 2 | 8 245 087 877 | 8 245 087 877 |
| National gendarmerie | 7 886 217 119 | 7 846 715 516 |
| Title 2 | 6 651 379 706 | 6 651 379 706 |
| Civil security | 408 744 129 | 436 835 268 |
| Operational services response | 255 687 977 | 260 706 977 |
| Title 2 | 159 389 023 | 159 389 023 |
| Coordination of relief | 153 056 152 | 176 128 291 |
| Solidarity, integration and equality of opportunity | 12 726 673 939 | 12 693 447 484 |
| Poverty reduction: active solidarity income and social experiments | 428 181 487 | 453 181 487 |
| Actions for vulnerable families | 233 886 792 | 233 886 792 |
| Handicap and dependency | 10 531 453 198 | 10 504 753 198 |
| Equality between men and women | 20 264 381 | 20 264 381 |
| Conduct and support of health, social, sport, youth and associative life policies | 1 512 888 081 | 1 481 361 626 |
| Title 2 | 732 132 346 | 732 132 346 |
| Sport, youth and associative life | 482 254 351 | 485 409 688 |
| Sport | 252 283 372 | 255 438 709 |
| Youth and Associative Life | 229 970 979 | 229 970 979 |
| Labour and employment | 10 071 170 812 | 10 103 189 157 |
| Access and return to employment | 5 421 987 408 | 5 373 475 753 |
| Accompanying economic change and employment development | 3 847 570 367 | 3 907 070 367 |
| Improving the quality of employment and labour relations | 63 304 949 | 80 584 949 |
| Design, management and evaluation of employment and labour policies | 738 308 088 | 742 058 088 |
| Title 2 | 599 766 214 | 599 766 214 |
| City and housing | 7 720 038 082 | 7 596 293 692 |
| Prevention of exclusion and inclusion of vulnerable persons | 1 206 253 547 | 1 206 253 547 |
| Access to housing assistance | 5 490 207 727 | 5 490 207 727 |
| Development and improvement of housing supply | 496 136 086 | 359 849 586 |
| City policy and Grand Paris | 527 440 722 | 539 982 832 |
| Total | 380 746 233 581 | 376 151 517 343 |
E T A T C
(Art. 66 of the Law)
Apportionment by mission and programme
BUDGETS ANNEXES
(In euros)
| Air control and operations | 2 052 911 962 | 2 040 784 562 |
| Support for civil aviation benefits | 1 390 092 222 | 1 384 336 223 |
| Staff costs | 1 104 687 752 | 1 104 687 752 |
| Air navigation | 514 295 377 | 509 889 305 |
| Air transportation, monitoring and certification | 49 759 955 | 47 794 626 |
| Aeronautical training | 98 764 408 | 98 764 408 |
| Official publications and administrative information | 181 097 648 | 187 113 690 |
| Edition and dissemination | 95 051 077 | 98 160 045 |
| Staff costs | 31 810 533 | 31 810 533 |
| Publications management and development activities | 86 046 571 | 88 953 645 |
| Staff costs | 44 380 294 | 44 380 294 |
| Total | 2 234 009 610 | 2 227 898 252 |
E T A T D
(Art. 67 of the Law)
Distribution by mission and program of trust account credits
and financial examination accounts
I. ― SPECIAL ACCOUNTS
(In euros)
| Assistance in the acquisition of clean vehicles | 234 000 | 234 000 |
| Contribution to the financing of the allocation of assistance to the acquisition of clean vehicles | 226 000 | 226 000 |
| Contribution to the financing of the allocation of assistance to the removal of pollutant vehicles | 8,000 | 8,000 |
| Control of road traffic and parking | 1 397 672 833 | 1 397 672 833 |
| Radars | 176 000 | 176 000 |
| National driver's license file | 16 000 | 16 000 |
| Control and modernization of road traffic and parking policy | 37 051 628 | 37 051 628 |
| Contribution to the equipment of local authorities for the improvement of public transport, road safety and traffic | 661 922 239 | 661 922 239 |
| State debt | 506 698 966 | 506 698 966 |
| Agricultural and rural development | 110 500 000 | 110 500 000 |
| Development and transfer to agriculture | 54 953 250 | 54 953 250 |
| Applied research and innovation in agriculture | 55 546 750 | 55 546 750 |
| Forest commitments in the fight against climate change | 30 000 | 30 000 |
| Deforestation projects in the context of early financing | 30 000 | 30 000 |
| Actions of environmental funds against deforestation in early funding | 0 | 0 |
| Financing community support for rural electrification | 377 000 000 | 377 000 000 |
| Rural electrification | 369 000 | 369 000 |
| Electricity demand control, electricity generation through renewable energy or proximity production in non-interconnected areas, public utility and weather reports | 8,000 | 8,000 |
| National funding for development and modernization of learning | 575 000 | 575 000 |
| Equation between regions of learning tax resources | 200,000 | 200,000 |
| Contractualization for the development and modernization of learning | 360 000 | 360 000 |
| Financial incentives to companies respecting quotas alternately | 15 000 | 15 000 |
| State real estate management | 413 000 000 | 513 000 |
| Contribution to state debt | 65 000 | 65 000 |
| Contribution to real estate expenditures | 348 000 000 | 448 000 000 |
| Management and valorization of resources derived from the use of the Hertz spectrum | 900 000 | 900 000 |
| State debt | 0 | 0 |
| Optimization of the use of the Hertzian spectrum | 900 000 | 900 000 |
| State financial participation | 5,000,000 | 5,000,000 |
| Capital transactions involving State financial participations | 1 000 000 000 | 1 000 000 000 |
| State debt and state public institutions | 4,000 000 | 4,000 000 |
| Pensions | 54 636 259 589 | 54 636 259 589 |
| Pensions and temporary disability allowances | 50 354 000 | 50 354 000 |
| Title 2 | 50 353 500 000 | 50 353 500 000 |
| Workers of state industrial institutions | 1 827 518 594 | 1 827 518 594 |
| Title 2 | 1 818 762 874 | 1 818 762 874 |
| Military Disability Pensions and War Victims and Other Pensions | 2 454 740 995 | 2 454 740 995 |
| Title 2 | 15 900 000 | 15 900 000 |
| National passenger transport services | 280,000 | 280,000 |
| Operation of national transport services | 187 700 000 | 187 700 000 |
| rolling stock of national transport services | 92,300,000 | 92,300,000 |
| Total | 63 953 432 422 | 64 053 432 422 |
II. - ACCOUNTS OF FINANCIAL CONCOURS
(In euros)
| International monetary agreements | 0 | 0 |
| Relations with the West African Monetary Union | 0 | 0 |
| Relations with the Central African Monetary Union | 0 | 0 |
| Relations with the Union of the Comoros | 0 | 0 |
| Advances to various government departments or agencies managing public services | 7 812 891 607 | 7 812 891 607 |
| Advances to the Service and Payment Agency, under the pre-financing of community aids of the Common Agricultural Policy | 7 500 000 | 7 500 000 |
| Advances to separate state agencies and managing public services | 62 600 000 | 62 600 000 |
| Advances to state services | 250 291 607 | 250 291 607 |
| Public audiovisual advances | 3 290 40 000 | 3 290 40 000 |
| France Télévisions | 2 131 399 421 | 2 131 399 421 |
| ARTE France | 269 166 230 | 269 166 230 |
| Radio France | 627 721 010 | 627 721 010 |
| Contribution to the financing of external audiovisual action | 169 243 179 | 169 243 179 |
| National Institute of Audiovisual | 92 870 160 | 92 870 160 |
| Advances to territorial authorities | 90 243 000 | 90 243 000 |
| Advances to public authorities and institutions, and to New Caledonia | 6 000 | 6 000 |
| Advances in the amount of taxation to regions, departments, municipalities, institutions and various agencies | 90 237 000 | 90 237 000 |
| Loans to foreign States | 1 798 640 000 | 5 588 640 000 |
| Loans to foreign states, from the emerging country reserve, to facilitate the realization of infrastructure projects | 400,000 | 390 000 000 |
| Loans to foreign states for debt consolidation towards France | 986 640 000 | 986 640 000 |
| Loans to the French Development Agency to promote economic and social development in foreign states | 412 000 000 | 318 000 |
| Loans to the Member States of the European Union whose currency is the euro | 0 | 3 894 000 |
| Loans and advances to private individuals or organizations | 10 500 000 | 10 500 000 |
| Loans and advances for the housing of state agents | 500 000 | 500 000 |
| Loans for economic and social development | 10 000 | 10 000 |
| Loans to the automotive sector | 0 | 0 |
| Loans and advances to the Major Natural Risk Prevention Fund | 0 | 0 |
| Total | 103 155 431 607 | 106 945 431 607 |
E T A T E
(Art. 68 of the Law)
Distribution of uncovered authorities
I. - TRADE ACCOUNTS
(In euros)
| 901 | Supply of armies in petroleum products | 125,000 |
| 912 | Canteen and prison work | 23 000 |
| 910 | Coverage of State financial risks | 826 000 |
| 902 | Industrial operations of State aeronautical workshops | 0 |
| 903 | State debt and cash management | 19 200,000 |
| | Section 1. Primary debt operations and cash management | 17 500 000 |
| | Section 2. Active debt management operations using long-term financial instruments | 1 700 000 |
| 913 | State carbon assets management | 400,000 |
| 904 | Launch of some aeronautical equipment and some complex weapons equipment | 0 |
| 905 | Liquidation of State public institutions and various liquidations | 0 |
| 907 | Commercial operations | 0 |
| 909 | Industrial regulation of prisons | 609 800 |
| 914 | Renewal of hydroelectric concessions | 4 700 000 |
| | Total | 20 579 309 800 |
II. - GLOBAL OPERATIONS
(In euros)
| 951 | Emission of metallic currencies | 0 |
| 952 | Operations with the International Monetary Fund | 0 |
| 953 | Losses and foreign exchange benefits | 400,000 |
| | Total | 400,000 |
Done on 28 December 2011.
Nicolas Sarkozy
By the President of the Republic:
The Prime Minister,
François Fillon
Minister of Economy,
finance and industry,
François Baroin
Minister of Budget, Public Accounts
and state reform,
Government spokesperson,
Valérie Pécresse
