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Texts transposed

Council Directive 2010/24/EU on mutual assistance in the collection of claims relating to taxes, taxes, fees and other measures

Council Directive 2011/16/EU of 15 February 2011 on Administrative Cooperation in the Tax Area and repealing Directive 77/799/EEC

Application texts

• Decree No. 2011-2004 of 28 December 2011 on the distribution of appropriations approved and cancelled by Act No. 2011-1978 of 28 December 2011 of Corrigendum Finance for 2011
• Decree No. 2011-2069 of 30 December 2011 establishing for the year 2011 the rate of felling of the local direct tax bases to which La Poste benefits under its land use planning mission
• Decree No. 2012-980 of 21 August 2012 on the Council for Rural Electrification referred to in ninth paragraph I of Article L. 2224-31 of the General Code of Territorial Communities
• Decree No. 2012-1370 of 7 December 2012 on professional training throughout the life of author artists and the financing of social action
• Decree No. 2012-1386 of 10 December 2012 implementing the second paragraph of Article 60 of the amended 1963 Finance Act, in its drafting from Article 90 of Law No. 2011-1978 of 28 December 2011 of Corrigendum Finance for 2011
• Decree No. 2012-1387 of 10 December 2012 amending Decree No. 2008-228 of 5 March 2008 on the recognition and suitability of the debentures of public and assimilated accountants and Decree No. 2008-227 of 5 March 2008 repealing and replacing Decree No. 66-850 of 15 November 1966 on the personal and financial responsibility of the directors
• Decree No. 2012-1436 of 20 December 2012 on the modalities for the implementation of Article L. 1617-5 (9°) of the General Code of Territorial Communities
• Decree No. 2013-206 of 11 March 2013 on the Local Tax on Foreign Advertising
• Decree No. 2013-484 of 6 June 2013 amending Decree No. 84-810 of 30 August 1984 concerning the safeguarding of human life at sea, the habitability of ships and the prevention of pollution
• Decree No. 2013-510 of 17 June 2013 establishing the list of services activities to the eligible person at reduced value added tax rates
• Decree No. 2013-559 of 26 June 2013 on the rights and obligations of tax payers on vehicles for the carriage of goods
• Decree No. 2013-718 of 2 August 2013 on the establishment of the electronic communication service to the public of information to assess the value of buildings for administrative or tax purposes
• Decree No. 2013-956 of 24 October 2013 on the dematerialization of certain acts established under the Customs Code

Summary

Amendment of the general tax code, the general code of territorial authorities, the code of cinema and animated image, the monetary and financial code, the social security code, the mining code, the customs code, the road code, the book of tax procedures, the transport code, the heritage code, the labour code. Amendment of Act No. 2011-900 of July 29, 2011 of Corrigendum Finance for 2011: amendment of section 24.Amendment to the Act of December 31, 1936 establishing the general budget for fiscal year 1937: repeal of section 108. Amendment of Act No. 2010-1657 of 29 December 2010 on Finance for 2011: amendment of sections 86, 87. Amendment of Act No. 2011-1977 of 28 December 2011 of Finance for 2012: repeal of section 24. Amendment of Act No. 2011-1117 of September 19, 2011 of Corrigendum Finance for 2011: amendment of sections 1, 2. Amendment of Act No. 2009-1674 of 30 December 2009 of Corrigendum Finance for 2009: amendment of section 54. Amendment of Act No. 2009-1673 of 30 December 2009 of Finance for 2010: amendment of section 78. Amendment of the Financial Law for 1992 (No. 91-1322 of 30 December 1991): amendment of Article 21. Amendment of Act No. 2008-1425 of 27 December 2008 of Finance for 2009: amendment of section 153. Amendment of Act No. 2010-1658 of 29 December 2010 of Corrigendum Finance for 2010: amendment of sections 28, 76, 55? 97. Amendment of Act No. 2008-776 of 4 August 2008 to modernize the economy: amendment of sections 48, 13. Amendment of Act No. 2004-809 of 13 August 2004 on Local Freedoms and Responsibilities: amendment of section 121. Amendment of Act No. 2004-1485 of 30 December 2004 of Corrigendum Finance for 2004: amendment of section 107. Amendment of Order No. 2006-433 of 13 April 2006 relating to the Contract for Professional Transition: amendment of Article 1. Transposition, by Article 59 of this Law, of Council Directive 2010/24/EU on mutual assistance in the collection of claims relating to taxes, taxes, fees and other measures; of Council Directive 2011/16/EU on administrative cooperation in the tax field and repealing Directive 77/799/EEC.

Keywords

BUDGET , LOI DE FINANCE RECTIFICATIVE FOR 2011 , LFR FOR 2011 , BUDGETARY COLLECTION , CODE GENERAL OF IMPOTS , CGI , CODE GENERAL OF TERRITORIAL COLLECTIONS , CGCT , FINANCIAL EQUILIBRE , RESOURCE AFFECTATION , OF SPECIAL AFFECTATION , FINANCING , AID , RURAL ELECTRIFICATION , CINEMA CODE AND ANIMATE IMAGE , FJECT , CODE OF THE SOCIAL SECURITY , CODE OF THE WORKING , CODE OF THE DOUALS , CODE OF THE ROAD , CODE OF THE TRANSPORT ,

Legislative records

• Legislative record of LOI No. 2011-1978 of 28 December 2011

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JORF n°0301 of 29 December 2011 page 22510
text No. 2



LOI no. 2011-1978 of 28 December 2011 of rectificative finances for 2011 (1)

NOR: BCRX1130599L ELI: https://www.legifrance.gouv.fr/eli/loi/2011/12/28/BCRX1130599L/jo/texte
Alias: https://www.legifrance.gouv.fr/eli/loi/2011/12/28/2011-1978/jo/texte

The National Assembly and the Senate deliberated,
The National Assembly adopted,
Vu Constitutional Council decision No. 2011-645 DC of 28 December 2011;
The President of the Republic enacts the following legislation:

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

    
    

    
    I. ∙ IMPOSTS AND RESOURCES
    Tax measures

    Article 1 Learn more about this article...

    
    I. ― The first sentence of the second paragraph of Article 1658 of the General Tax Code is as follows:
    "For the application of the roll-over procedure provided for in the first paragraph, the representative of the State in the department may delegate his powers to the class agents Placed under the authority of departmental directors of public finances or officials of services with national jurisdiction, holding at least one rank fixed by decree in the Council of State. »
    II. ― The roles approved from January 1 to November 16, 2011 on delegation of the representative of the State in the department are deemed to be regular as they would be contested, as of November 16, 2011, by means derived from the delegate's incompetence, as long as the delegate is a director of tax services or a class agent Holding at least the rank of deputy public finance administrator or divisional director.
    III. ― Roles approved until December 31, 2011 by tax services or tax branches with national jurisdiction are deemed to be regular as these roles would be contested, as of November 16, 2011, by the means derived from what officials of these branches or services did not have jurisdiction to establish tax roles.
    IV. ― The roles approved until 31 August 2010 by officials of the Special Directorate of Taxes for the Ile-de-France region and for Paris having at least the rank of Divisional Director are deemed to be regular as these roles would be contested, as of 16 November 2011, by the means drawn from what the prefect of the Ile-de-France region, prefect management of Paris, could not delegate his duties

    Article 2 Learn more about this article...

    
    Section 302 bis ZO of the General Tax Code is repealed effective November 1, 2011.

    
    

    
    II. ― FACTIVE RESOURCES
    A. ― Territorial Community Provisions

    Article 3 Learn more about this article...

    
    I. ― For 2011, the domestic consumer tax rate fractions on the petroleum products mentioned in fifth paragraph of Article 52 of Law No. 2004-1484 of 30 December 2004 for 2005 are set at € 1.681 per hectolitre for leadless supercarburants and €1.189 per hectolitre for diesel with a flashpoint below 120 °C.
    For the distribution of the proceeds of the taxes referred to in the first paragraph of the same III in 2011, the percentages set out in the table in that section are replaced by the percentages set out in column A of the table in this section.
    II. ∙ 1. It was paid in 2011 to the department of Martinique, according to theArticle 104 of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities, an amount of €3,000 corresponding to the adjustment of the compensation for operating expenses, for the 2009 and 2010 fiscal years, of services in charge of the minimum income of insertion.
    2. It was paid in 2011 to the departments of Finistère, Haute-Garonne, Indre-et-Loire, Jura, Meuse and Haute-Vienne, in application of the Articles 51, 56, 57, 65 and 104 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €128,782 corresponding to the adjustment of the compensation of posts that have become vacant between the date of the transfer of skills and the date of the transfer of services in charge of the minimum income of insertion, the management of youth aid funds, the financing of local information and coordination centres and departmental committees of retirees and seniors, as well as the management of energy funds for housing and aid funds and
    3. It is paid in 2011 to the departments of the Creuse, the Dordogne, the Eure and the Eure-et-Loir, in application of theArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of 490 628 € corresponding to the adjustment of the compensation of the posts of officer who became vacant in 2008 after the transfer of services in charge of departmental roads.
    4. It was taken in 2011 to the departments of Corsica-du-Sud, Haute-Corse, Côte-d'Or, Côtes-d'Armor, Doubs and Drôme, pursuant to the same article 18, an amount of € 490,628 corresponding to the adjustment of the compensation of the officer posts that became vacant in 2008 after the transfer of services in charge of departmental roads.
    5. It is paid in 2011 to the departments of the Côte-d'Or and the Eure, pursuant to the same article 18, an amount of €72,648 corresponding to the adjustment of the compensation of the officer posts that became vacant in 2008 after the transfer of services in charge of national roads of local interest.
    6. It was taken in 2011 to the departments of Southern Corsica and Doubs, pursuant to the same article 18, an amount of €72,648 corresponding to the adjustment of the compensation of the posts of officers who became vacant in 2008 after the transfer of services in charge of national roads of local interest.
    7. It is taken in 2011 to the departments of the Loire-Atlantique and the Somme, according to theArticle 32 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of 50 534 € corresponding to the adjustment of the compensation of the officer posts that became vacant in 2010 after the transfer of waterway services.
    8. It was paid in 2011 to the departments of Corsica-du-Sud and Haute-Marne, in application of Articles 51, 56, 57, 65 and 72 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €192,132 corresponding to the adjustment of the transfer compensation to January 1, 2010 of personnel in charge of the management of youth aid funds, the financing of local information and coordination centres, departmental committees of retirees and seniors, as well as the management of solidarity funds for housing, funds and aid devices for water, energy and telephone impoverished, and
    9. It was taken in 2011 to the departments of Corrèze and Marne, in accordance with the Articles 51, 56, 57 and 65 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €192,132 corresponding to the adjustment of the compensation of the transfer to January 1, 2010 of the incumbents of the services in charge of the management of youth aid funds, the financing of local information and coordination centres, departmental committees of retirees and seniors, as well as the management of solidarity funds for housing and funds and aid devices for water, energy and telephone unpaid.
    10. It was paid in 2011 to the departments of Charente-Maritime and Saône-et-Loire, in application of theArticle 95 of Law No. 2005-157 of 23 February 2005 relating to the development of rural territories, an amount of €19,051 for the compensation of officers who became vacant in 2010 after the transfer of land development services.
    11. It was paid in 2011 to the departments of the Ain, the Ardèche, the Aube, the Dordogne, the Loir-et-Cher, the Haute-Marne and the Bas-Rhin, pursuant to articles 1st, 3 and 6 of Act No. 2009-1291 of 26 October 2009 relating to the transfer to the departments of the equipment parks and to the evolution of the situation of the workers of the parks 52
    12. It is taken in 2011 to the departments of the Ardèche, the Aveyron, the Calvados, the Haute-Loire, the Loiret, the Haute-Marne, the Mayenne, the Rhone, the Savoie, the Somme, Tarn-et-Garonne and the Vendée, in accordance with articles 1st, 3 and 6 of the law n° 2009-1291 of the 26 October 2009
    13. It is paid in 2011 to the departments of the Ardèche, the Aube, the Aveyron, the Bouches-du-Rhône, the Cantal, the Dordogne, the Finistère, the Haute-Loire, the Loiret, the Lozère, the Haute-Marne, the Mayenne, the Orne, the Rhone, the Savoie-et-Loire,
    14. It is collected in 2011 in Maine-et-Loire, according to theArticle 32 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €49,174 corresponding to the adjustment of the compensation paid for the care of the incumbents of the services transferred in charge of the waterways and the related social action expenses.
    15. It is paid in 2011 to the department of Maine-et-Loire, pursuant to the same article 32, an amount of 8,422 € corresponding to the adjustment of the pro rata temporis compensation of the positions found vacant in 2010 after the transfer of the services in charge of the waterways.
    16. It is paid in 2011 to the departments of the Aisne, the Alpes-de-Haute-Provence, the Hautes-Alpes, the Alpes-Maritimes, the Ardennes, the Ariège, the Aude, the Charente, the Corrèze, the Corse-du-Sud, the Haute-Corseau, the Côte-d'Or
    III. – The decreases in 4, 6, 7, 9, 12 and 14 of II are charged to the proceeds of the domestic consumer tax on the petroleum products attributed to the departments concerned under theArticle 52 of Act No. 2004-1484 of 30 December 2004 referred to above. They are distributed in accordance with column B of table IV to this article.
    The amounts corresponding to the payments referred to in 1, 2, 3, 5, 8, 10, 11, 13, 15 and 16 of II are levied on the share of the domestic consumer tax on the petroleum products returned to the State. They are distributed in accordance with column C of table IV.
    IV. - The adjustments referred to in I and II shall be distributed in accordance with the following table:
    

    
    
    FRACTION
    %
    DIMINUTION
    of the paid product
    (in euros)
    MONTANT
    payable
    (in euros)
    TOTAL
    (in euros)
    (Colum A)
    (Colum B)
    (Colum C)
    (col. B and collar. (C)

    Ain	1.063504		1 548	1 548
    Aisne	0.958479		6 184	6 184
    Allier	0.764934			0
    Alpes-de-Haute-Provence	0.550546		5 050	5 050
    Hautes-Alpes	0.411769		10 267	10 267
    Alpes-Maritimes	1.594671		345	345
    Ardèche	0.753523	― 27 220	12 778	― 14 442
    Ardennes	0.652112		4 706	4 706
    Ariège	0.389995		10 803	10 803
    Aube	0.725433		21 614	21 614
    Aude	0.734303		2 080	2 080
    Aveyron	0.767504	― 27 220	3 438	23 782
    Bouches-du-Rhône	2,310942		50 377	50 377
    Calvados	1.115300	― 27 220		― 27 220
    Cantal	0.572175		5 456	5 456
    Charente	0.619095		1 911	1 911
    Charente-Maritime	1.010972		17 316	17 316
    Dear	0.66220			0
    Corrèze	0.737626	- 159 193	8 669	150 524
    Corse-du-Sud	0.216561	27 172	166 888	139 716
    Haute-Corse	0.207862	48 432	4 505	43 927
    Côte-d'Or	1,107725	― 45 476	30 126	― 15 350
    Côtes-d'Armor	0.915792	― 100 018	3 519	― 96 499
    Creuse	0.419198		51 210	51 210
    Dordogne	0.775311		110 620	110 620
    Doubs	0.864667	― 196 882		― 196 882
    Drôme	0.826109	― 145 296		― 145 296
    Eure	0.968510		252 469	252 469
    Eure-et-Loir	0.834927		147 753	147 753
    Finistère	1,041132		25 220	25 220
    Gard	1.054467		6 357	6 357
    Haute-Garonne	1.637573		14 525	14 525
    Gers	0.46663			0
    Gironde	1.785179		2 778	2 778
    Hérault	1,287258			0
    Ille-et-Vilaine	1,174661		9 532	9 532
    Indre	0.591132			0
    Indre-et-Loire	0.961217		5 690	5 690
    Isère	1.811364		13 470	13 470
    Jura	0.697056		10 960	10 960
    Landes	0.729488			0
    Loir-et-Cher	0.603990		5 930	5 930
    Loire	1,105998			0
    Haute-Loire	0.601012	― 27 220	3 772	23 448
    Loire-Atlantique	1.517815	25 267	2 048	23 219
    Loiret	1.085924	― 27 744	3 303	― 24 441
    Lot	0.606872			0
    Lot-et-Garonne	0.518289			0
    Lozère	0.42392		6 137	6 137
    Hande-et-Loire	1,152974	― 49 174	8 422	40 752
    Channel	0.951900			0
    Marne	0.917499	― 32 939		― 32 939
    Haute-Marne	0.590567	- 37 885	41 622	3 737
    Mayenne	0.545168	21 776	4 892	16 884
    Meurthe-et-Moselle	1.036492		15 341	15 341
    Meuse	0.535467		88 428	88 428
    Morbihan	0.914772		1 389	1 389
    Moselle	1.553942		15 103	15 103
    Nièvre	0.68644			0
    North	3,085486			0
    Oise	1,111585			0
    Orne	0.695388		9 076	9 076
    Pas-de-Calais	2,173955		6 6 688	6 6 688
    Puy-de-Dôme	1.406545			0
    Pyrenees-Atlantiques	0.953735		15 272	15 272
    Hautes-Pyrénées	0.571369		6 119	6 119
    Pyrenees-Orientales	0.688017		7 472	7 472
    Bas-Rhin	1.362430		9 134	9 134
    Haut-Rhin	0.909034		29 216	29 216
    Rhône	1.992688	21 776	8 443	― 13 333
    Haute-Saône	0.453718		2 943	2 943
    Saône-et-Loire	1.035008		10 517	10 517
    Sarthe	1.040646			0
    Savoie	1,142263	49 640	6 369	43,271
    Haute-Savoie	1,271752		2 651	2 651
    Paris	2,412967			0
    Seine-Maritime	1.706889		13 058	13 058
    Seine-et-Marne	1.883384			0
    Yvelines	1.743388		7 031	7 031
    Two-Sèvres	0.641449			0
    Somme	1.072211	— 77 754	9 147	― 68 607
    Tarn	0.662914		5 060	5 060
    Tarn-et-Garonne	0.45638	― 27 220	2 913	― 24 307
    Var	1.336902		1 257	1 257
    Vaucluse	0.734622		2 867	2 867
    Vendée	0.933374	― 27 220	7 788	― 19 432
    Vienna	0.674955			0
    Haute-Vienne	0.60562		17 962	17 962
    Vosges	0.734253		39 800	39 800
    Yonne	0.761151		19 741	19 741
    Belfort Territory	0.218724			0
    Essonne	1.525028			0
    Hauts-de-Seine	1.990081		3 142	3 142
    Seine-Saint-Denis	1.919444		5 737	5 737
    Val-de-Marne	1.522400			0
    Val-d'Oise	1.581607			0
    Guadeloupe	0.694844			0
    Martinique	0.518846		3,000	3,000
    Guyane	0.335166			0
    La Réunion	1.452911			0
    Total	100	1 229 745	1 466 955	237 210

    
    
    Article 4 Learn more about this article...

    
    I. ― For 2011, the domestic consumer tax rate fractions on the petroleum products mentioned in first paragraph of Article 40 of Law No. 2005-1719 of 30 December 2005 for 2006 are as follows:

    
    (In euros per hectolitre)

    
    

    
    REGION
    GAZOLE
    SUPERCARBURANT
    lead

    Alsace	4.72	6.67
    Aquitaine	4.39	6.22
    Auvergne	5.73	8.09
    Burgundy	4.12	5.83
    Brittany	4.72	6.67
    Centre	4.28	6.04
    Champagne-Ardenne	4.82	6,84
    Corse	9,69	13,70
    Franche-Comté	5.88	8.31
    Ile-de-France	12,06	17,04
    Languedoc-Roussillon	4.12	5.84
    Limousin	7.98	11,28
    Lorraine	7.23	10,23
    Midi-Pyrénées	4.68	6.62
    North - Pas-de-Calais	6.76	9.55
    Lower Normandy	5.09	7.19
    Haute-Normandie	5.02	7.12
    Pays de la Loire	3.97	5.64
    Picardy	5.30	7.49
    Poitou-Charentes	4.19	5.95
    Provence-Alpes-Côte d'Azur	3.93	5.55
    Rhône-Alpes	4.13	5.85

    
    
    II. ∙ 1. It was paid in 2011 to the territorial community of Corsica and the metropolitan areas, on the basis of theArticle L. 4383-5 of the Public Health Code, an amount of €599,155 corresponding to the adjustment, for the 2010 fiscal year, of the compensation for new expenses resulting from the requirement to hold the level 2 emergency relief certificate for the achievement of paramedical degrees.
    2. It was paid in 2011 to the territorial community of Corsica and to the metropolitan regions, on the same basis, an amount of €111,879 corresponding to the adjustment, under the 2011 fiscal year, of the compensation of new expenses resulting from the reform of the nursing state diploma in 2009.
    3. It is paid in 2011 to the Auvergne region, pursuant to articles 54, 55 and 73 of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities, an amount of €2,864 corresponding to the adjustment, for the period 2009-2010, of the compensation for vacancies between the date of transfer of jurisdiction and the date of transfer of services in charge of health and social scholarships and training.
    4. It was paid in 2011 to the territorial community of Corsica, pursuant to theArticle 18 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of 512,448 € corresponding to the adjustment, for the period 2008-2010, of the compensation for vacancies between the date of transfer of jurisdiction and the date of transfer of services in charge of national routes of local interest.
    5. It is paid in 2011 to the Brittany region, pursuant toArticle 32 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €51,447 corresponding to the adjustment of the compensation for officer positions that became vacant in 2010 after the transfer of waterway services.
    6. It is paid in 2011 to the territorial authority of Corsica an amount of €4,651 corresponding to the compensation of the days acquired under the savings-time accounts by the agents of the support services of the fleets of equipment transferred as of January 1, 2011 under the conditions provided for in theArticle 6 of Act No. 2009-1291 of 26 October 2009 relating to the transfer to the departments of the equipment parks and the evolution of the situation of the workers of the parks and workshops.
    7. It is paid in 2011 to the Alsace region, pursuant toArticle 32 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €5,481 corresponding to the compensation of the days acquired under the time savings accounts by the agents of the agricultural services in charge of the waterways transferred as of January 1, 2011.
    8. It is paid in 2011 to the Picardy area, pursuant toArticle 95 of Act No. 2004-809 of 13 August 2004 referred to above, an amount of €274,144 corresponding to the compensation, for the period 2007-2011, of the posts of agent of the ministry of culture and communication vacant before the transfer, as of February 1, 2007, of the services in charge of the general inventory of cultural heritage.
    III. ― The amounts corresponding to the payments provided for in II are deducted from the share of the domestic consumer tax on the petroleum products returned to the State. They are distributed, respectively, in accordance with columns A to H of the table below.

    
    (In euros)

    
    

    
    REGION
    MONTANT
    payable
    (Column A)
    MONTANT
    payable
    (Column B)
    MONTANT
    payable
    (Column C)
    MONTANT
    payable
    (Column D)
    MONTANT
    payable
    (Column E)
    MONTANT
    payable
    (Column F)
    MONTANT
    payable
    (Column G)
    MONTANT
    payable
    (Column H)
    TOTAL

    Alsace	19 054	3 322					5 481		27 857
    Aquitaine	27 916	5 105							33 021
    Auvergne	13 202	2 265	2 864						18 331
    Burgundy	17 247	2 970							20 217
    Brittany	26 644	4 389			51 447				82 480
    Centre	23 944	4 221							28 165
    Champagne-Ardenne	14 708	2 347							17 055
    Corse	1 662	445		512 448		4 651			519 206
    Franche-Comté	12 674	2 116							14 790
    Ile-de-France	110 918	24 280							135 198
    Languedoc-Roussillon	21 579	3 564							25 143
    Limousin	10 132	1 782							11 914
    Lorraine	26 466	5 198							31 664
    Midi-Pyrénées	22 054	3 839							25 893
    North - Pas-de-Calais	45 724	9 653							55 377
    Lower Normandy	17 352	2 606							19 958
    Haute-Normandie	17 663	3 453							21 116
    Pays-de-la-Loire	23 927	4 455							28 382
    Picardy	19 436	4 392						274 144	297 972
    Poitou-Charentes	14 933	2 784							17 717
    Provence-Alpes-Côte d'Azur	52 681	7 852							60 533
    Rhône-Alpes	59 242	10 841							70 083
    Total	599 155	111 879	2 864	512 448	51 447	4 651	5 481	274 144	1 562 069

    
    

    
    

    
    B. ∙ Other provisions

    Article 5 Learn more about this article...

    
    Derogation from II of Article 45 of Act No. 2007-1822 of 24 December 2007 for 2008, an exceptional levy in 2011 of 3 million euros on the proceeds of the civil aviation tax allocated to the general budget under the III of Article 302 bis K of the General Tax Code for the benefit of the annexed budget "Air Control and Operations". This deduction shall be made by deduction from the monthly transfer of the annexed budget accountant to the assigned public accountants.

    Article 6 Learn more about this article...

    
    The I of Article 24 of Act No. 2011-900 of 29 July 2011 Corrigendum for 2011 is supplemented by a sub-item:
    "For the year 2011, by derogation from the second paragraph of the same II, the proceeds of these fines exceeding 465 million euros are allocated for half to the first section " Automated control of the trust account " Control of road traffic and parking ”, within 18 million euros. The balance of this product is allocated to the Agence de financement des infrastructures de transport de France. »

    Article 7 Learn more about this article...

    
    I. ― It is opened a special assignment account titled "Funding Assistance to Territorial Communities for Rural Electrification".
    This account retraces:
    1° In revenue, contributions from managers of public distribution networks pursuant to I bis of Article L. 2224-31 of the General Code of Territorial Communities ;
    2° In expenditure:
    (a) Assistance in financing part of the cost of development and adaptation of rural electricity distribution networks, as provided for in the seventh and eighth paragraphs of I of the same article L. 2224-31;
    (b) Costs related to the management of these aids.
    II. ― The balance of the Electrification Expenses Amortization Fund, as provided for in section 108 of the Act of 31 December 1936 establishing the general budget for the year 1937, as a result of the performance of the transactions authorized for the year 2011, shall be revenue from the account referred to in I of this section, which shall include all the rights and obligations of that fund.
    III. ― The general code of territorial authorities is amended as follows:
    A. ― Section L. 2224-31 is amended as follows:
    1° The last four paragraphs of I are thus drafted:
    "The authority that organizes a public electricity distribution network referred to in IV may receive assistance for the financing of part of the cost of the work referred to in Article L. 322-6 of the energy code, which it manages under the previous paragraph on the rural works of that network.
    "In the same conditions, it may receive these aids for the realization of electricity demand control operations, the production of electricity through renewable energy and, in areas not interconnected with the continental metropolitan network, for the realization of the proximity production facilities referred to in Article L. 2224-33 of this code when these various operations prevent extensions or reinforcements of networks.
    "The annual distribution of aids is determined by the Minister for Energy, following advice from a council composed, among other things, in the proportion of at least two-fifths of representatives of the local authorities and of the public works establishments, and presided by a member of these representatives, taking into account the inventory of the needs identified every two years in each department with the owners of the work referred to in section L-6.
    "A decree in the Council of State, taken after notice of this council, specifies the categories of work referred to in the seventh and eighth paragraphs of this I that may benefit from the aids and sets the rules for the allocation of these and their modalities of management. » ;
    2° After the same I, an Ibi is inserted as follows:
    "I bis. ― For the financing of community support for rural electrification, it is due by the managers of the public distribution networks a contribution, based on the number of kilowatt hours distributed from the works operated on low voltage the year before the payment of the contribution. The rate of this contribution is set annually at the beginning of the fiscal year in question by Order of Ministers responsible for Budget and Energy after consultation with the Council referred to in the last paragraph of I. This rate includes:
    “(a) Between 0.03 and 0.05 centime of euro per kilowatt hour for municipalities with a population of less than 2,000;
    “(b) Between 0.15 and 0.25 centime of euro per kilowatt hour for other municipalities.
    "The rate set at b shall be at least five times the rate set at a.
    "Managers of public distribution networks pay their contribution to the accountants of the General Directorate of Public Finance as well as to tax revenues. The delay in disbursing the contribution exposes to late penaltiesArticle 1727 of the General Tax Code.
    B. ― Section L. 3232-2 is amended as follows:
    1° In the first paragraph, the words: "confirmed by the Rural Electrification Fund established by the Act of 31 December 1936 establishing the general budget for the year 1937," are replaced by the words: "as referred to in the seventh paragraph of section L. 2224-31" and, at the end, the words: "in the form of staffing allocated to rural electrification" are deleted;
    2° The second preambular paragraph reads as follows:
    "The department, on the basis of proposals submitted by the communities, regulates the distribution of these aids between the authorities organizing a public electricity distribution network that ensures the control of the rural electrification work and which can thus benefit from it. » ;
    3° In the third paragraph, the words: "participations of the Rural Electrification Fund" are replaced by the words: "of these aids" and the words: "of the funds" are deleted.
    IV. ― Subject to changes resulting from I and III, Decree No. 47-1997 of 14 October 1947 the regulation of public administration for the application of section 38 of the Act of 8 April 1946 on the nationalization of electricity and gas continues to apply until the entry into force of the decree in the Council of State provided for in the last paragraph of Article L. 2224-31 of the General Code of Territorial Communities in its writing resulting from the 1° of the A of the III of this article.
    V. ― Section 108 of the Act of December 31, 1936 establishing the general budget for fiscal year 1937 is repealed.
    VI. This section comes into force on January 1, 2012.

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

    
    I. ― For 2011, the adjustment of resources as a result of the revised assessments in statement A annexed to this Act and the additional expenses of the State budget are fixed to the following amounts:

    
    (In millions of euros)

    
    
    

    
    
    RESOURCES
    CHARGES
    SALES

    General budget Gross tax revenues/gross costs	12	248
    Less: Refunds and discounts	381	381
    Net tax revenues/net expenditures	― 369	― 629
    Non-tax revenues	213
    Total net income/net expenditure	156 -	― 629
    A deduction: Receipts for local authorities and the European Union	647
    Net requirements for the general budget	― 803	― 629	- 174
    Evaluation of competition funds and related appropriations
    Net requirements for the general budget, including competitive funds	― 803	― 629
    Supplementary budgets Air control and operations	3	0	3
    Official publications and administrative information
    Annex budgets	3	0	3
    Evaluation of competition funds and related appropriations: Air control and operations
    Official publications and administrative information
    Annex budgets, including competition funds	3	0	3
    Special accounts
    Trust accounts	292	292	0
    Financial Competition Accounts	0	11	11
    Trade accounts (solde)			343
    Monetary accounts (solde)
    Special accounts balance			332
    General balance			161

    
    
    II. ― For 2011:
    1° The resources and cash expenses that contribute to achieving the financial balance are assessed as follows:

    
    (In billions of euros)

    Need for funding Depreciation of long-term debt	48,7
    Depreciation of medium-term debt	46.1
    Depreciation of debts taken by the State	0.6
    Budgetary deficit	95.3
    Total	190.7
    Funding resources Medium- and long-term issuances (Treasurable bonds and fixed-rate treasury bills and annual interest), net of redemptions made by the State and the Public Debt Fund	184.0
    Cancellation of State securities by the Public Debt Fund	―
    Change in fixed-rate Treasury bills and pre-capped interest	― 4,6
    Changes in deposition of correspondents	4.5
    Change in the Treasury Account	1.2
    Other cash resources	5.6
    Total	190.7

    
    
    2° The ceiling of the net change, valued at the end of the year, of the negotiable debt of the State for a period of more than one year remains unchanged.
    III. ― For 2011, the authorisation limit for paid employment by the state, expressed in full-time equivalents, is reduced to 1,974,451.

• PART OF PUBLIC POLICIES AND SPECIAL PROVISIONS
  • PART I: BUDGETARY AUTHORIZATIONS FOR 2011 Article 9 Learn more about this article...

    
    I. ― It is open to Ministers, for 2011, under the general budget, additional commitment authorizations and payment credits, respectively, amounting to €2,385,751 and €1,230,419,741 in accordance with the distribution by mission and programmes provided in statement B annexed to this Act.
    II. ― For 2011, under the general budget, commitment authorizations and payment credits were cancelled, respectively, to 1,421,589,239 € and 1,478,365,076 €, in accordance with the distribution by mission and programs in statement B annexed to this Act.

    Article 10 Learn more about this article...

    
    I. ― It is open to Ministers, for 2011, under the trust accounts, additional commitment authorities and payment credits amounting to €292,062,359, in accordance with the distribution by mission and programs provided in statement C annexed to this Act.
    II. ― It is open to the Minister of Economy, Finance and Industry, for 2011, under the financial competition account "Lending to Foreign States", additional commitment authorities and payment credits amounting to €5,805,958 and €10,757,958 respectively, in accordance with the distribution by mission and programs set out in statement C annexed to this Act.

    Article 11 Learn more about this article...

    
    The second column of the table in the second paragraph of section 86 of Act No. 2010-1657 of 29 December 2010 of the financial year 2011 is amended as follows:
    1° On the second line, the number: "1 962 343" is replaced by the number: "1 962 333";
    2° At the twelfth line, the number: "283 164" is replaced by the number: "283 154";
    3° At the last line, the number: "1 974 461" is replaced by the number: "1 974 451".

    Article 12 Learn more about this article...

    
    Section 87 of the Act is amended as follows:
    1° In the first sentence of the first paragraph, the number: 365 928 is replaced by the number: 365 938;
    2° The second column of the table to the second paragraph is amended as follows:
    (a) At the fortieth line, the number: "1,277" is replaced by the number: "1,287";
    (b) At the forty-first line, the number: "442" is replaced by the number: "452";
    (c) At the last line, the number: "365 928" is replaced by the number: "365 938".

  • PART II: PERMANENT PROVISIONS

    
    

    
    I. ― NON-RATTACHIVE FISCAL MEASURES

    Article 13 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    A. ― Before article 278 bis, an article 278-0 bis is inserted as follows:
    "Art. 278-0 bis.-The value added tax is collected at a reduced rate of 5.5% with respect to:
    "A. ― Purchasing, importing, intra-community acquisition, sale, delivery, commission, brokering or in a manner that addresses:
    « 1° Water and non-alcoholic beverages as well as products intended for human consumption with the exception of the following products to which the rate under section 278 applies:
    “(a) confectionery products;
    “(b) Chocolates and all products containing chocolate or cocoa. However, chocolate, milk-cleaning chocolate, chocolate candy, cocoa beans and cocoa butter are allowed at a reduced rate of 5.5%;
    "(c) Margarins and vegetable fats;
    "(d) The caviar;
    « 2° The following equipment, equipment and equipment:
    “(a) The disabled equipment referred to in Chapters I and III to VII of Title II and in Part IV of the list of reimbursable products and benefits provided for inArticle L. 165-1 of the Social Security Code ;
    “(b) The facilities for persons with disabilities referred to in heading III of the above-mentioned list or covered under the hospitalization benefits defined in articles L. 162-22-6 and L. 162-22-7 of the same code, the list of which is set by joint decree of the ministers responsible for health and budget;
    "(c) Special equipment, referred to as technical aids and other equipment, the list of which is fixed by order of the Minister responsible for the budget and which are designed exclusively for persons with disabilities for compensation for serious incapacities;
    "(d) Autopeople, encrypted auto-reading devices of blood glucose, insulin syringes, insulin injecting pens and tapes and tablets for self-control of diabetes;
    “e) Digestive or urinary incontinental and stomized collection apparatus, colostomized irrigation apparatus, cutaneous urethomy probes for urinary stomized, vesical irrigation solutions and vesical probes for urinary incontinents;
    “(f) Lifts and equipment, specially designed for persons with disabilities, whose characteristics are fixed by order of the Minister for Economics and Finance;
    "B. ― Subscriptions for electricity deliveries of a maximum power of 36 kilovoltampers, calorific energy and natural fuel gas, distributed by networks, as well as the provision of heat when produced at least 50% from biomass, geothermal, waste and recovery energy.
    "The maximum power taken into account corresponds to all the maximum powers subscribed by the same subscriber on the same site;
    "C. ― Provision of housing and food in retirement homes and facilities for persons with disabilities. This rate also applies to benefits that are exclusively related, on the one hand, to the state of dependency of the elderly and, on the other, to the needs of persons with disabilities who are housed in these institutions and who are unable to perform the essential actions of everyday life;
    "D. ― Services exclusively related to the essential actions of the daily life of persons with disabilities and dependent older persons who are unable to perform these services, provided by associations, companies or organizations declared in accordance with theArticle L. 7232-1-1 of the Labour Code, the list of which is fixed by decree, exclusive or non-exclusive, for those who receive an exception to the condition of exclusive activity under Article L. 7232-1-2 of the same code;
    "E. ― Provision of meals by service providers in public or private educational institutions of the first and second degree. » ;
    B. ― The d of 5th of section 278 bis is repealed.
    The first paragraph of this B applies to transactions for which the value added tax is payable effective January 1, 2012;
    C. ― 1. In sections 278 bis, 278 ter, 278 quater and 279, the rate: "5.50 %" is replaced by the rate: "7%";
    2. In the first paragraph of articles 278 sexies and 278 septies, the rate: "5.5%" is replaced by the rate: "7%";
    D. ― In the II and III of Article 278 sexies, after the words: "reduced rate", are inserted the words: "of 7%";
    E. ― Section 279 is amended as follows:
    1° The fifth subparagraph of b bis is as follows:
    « concerts ; »
    2° The bbis is thus restored:
    "b bis a. The price of the entrance ticket giving exclusively access to concerts given in establishments where it is served optionally during the show and where the operator holds the licence of the category mentioned to the 1° of Article D. 7122-1 of the Labour Code. A decree sets out the modalities for the application of these provisions; »
    3° The sexies are thus restored:
    "b sexies. The benefits corresponding to the right of use of animals for the purposes of physical and sports activities and all agricultural facilities necessary for this purpose; »
    4° The second preambular paragraph is amended to read:
    (a) At the beginning of the first sentence, the words: "The reduced rate is not" are replaced by the words: "The rate provided for in section 278 is";
    (b) In the second sentence, after the words: "reduced rate", the words are inserted: "of 7%";
    5° The m is supplemented by the words: "that fall within the rate provided for in Article 278";
    6° It is added a n as follows:
    "n. Sales to carry or deliver food products prepared for immediate consumption, excluding those relating to alcoholic beverages that fall under the rate set out in section 278. » ;
    F. ― Article 279-0 bis is amended as follows:
    1° In 1, after the words: "at the reduced rate", the words are inserted: "of 7%";
    2° At the beginning of 2, the words: "This provision is not applicable" are replaced by the words: "By derogation from 1, the rate set out in section 278 applies";
    3° At the beginning of 2 bis, the words: "The provision mentioned in 1 is not applicable" are replaced by the words: "By derogation from 1, the rate set out in 278 applies";
    G. ― The first paragraph of Article 279 bis is as follows:
    "The reduced rates of the value added tax do not apply:"
    H. ― The c of section 281 quater is thus restored:
    "c. From the sale of tickets imposed at a reduced rate of 7% under the conditions set out in section 279 bbis a. » ;
    I.-Aux first and second paragraphs of article 298 octies, after the words: "reduced rate", are inserted the words: "of 7%";
    J. ― The 1st and 2nd of Article 278 bis, Article 278 quinquies, the third paragraph of the a and the b decies of Article 279 are repealed;
    K. ― Section 296 is amended as follows:
    1° The first paragraph is supplemented by the words: "value-added tax is collected";
    2° The second and third paragraphs are thus drafted:
    « 1° (a) At a reduced rate of 2.10 per cent for operations under articles 278-0 bis to 279-0 bis and 298 octies;
    “(b) At the normal rate of 8.50 per cent in other cases; »
    L. ― The second of the first of Article 297 is amended as follows:
    1° In the second paragraph, after the word "targets", the reference is inserted: "at 1° of the A of Article 278-0 bis and";
    2° In the last paragraph, the references: "a to b decies" are replaced by the references: "B and C of section 278-0 bis and a to b nonies";
    M. ― Section 298 bis is supplemented by a V as follows:
    "V. ― Farmers who fall under the simplified regime provided for in I and II of this Article may, by derogation from the provisions of Article 1693 bis, charge on the amount of the quarterly advances provided for in the same Article 1693 bis paid for the year 2012 or the first fiscal year opened in 2012, within the amount of the deposit, to the amount of 64% of the value-added tax that has encumbered the purchases, paid » ;
    N. ― The I bis of Article 298 quater is amended as follows:
    1° At the end of the first paragraph, the year: "1993" is replaced by the year: "2012";
    2° At 1°, the rate: "4%" is replaced by the rate: "4.63%";
    3° At 2°, the rate "3.05 %" is replaced by the rate "3.68 %".
    II. ― In the first and second paragraphs of Article L. 334-1 of the code of cinema and animated image, the rate: "5.5%" is replaced by the rate: "7%".
    III. ― I and II apply to transactions for which the value added tax is due as of January 1, 2012. By derogation, these provisions apply:
    1° For deliveries 1 of Article 278 sexies of the General Tax Code, transactions with a favourable decision made under the conditions set out in sections R. 331-3 and R. 331-6 of the Construction and Housing Code, effective January 1, 2012, or, if not, having been subject to a preliminary contract or preliminary contract or a contract of sale from that same date;
    2° For deliveries and transfers referred to in 2 and 10 of I of Article 278 sexies of the General Tax Code, as well as the self-delivery referred to in II of the same article corresponding to these same 2 and 10, to transactions with a favourable decision made under the conditions provided for in Articles R. 331-3 and R. 331-6 of the Construction and Housing Code, effective January 1, 2012;
    3° For contributions to 3 and 12 of Article 278 sexies of the General Tax Code, to transactions that have been the subject of a pre-contract or preliminary contract or, if not, of a sales contract effective January 1, 2012;
    4° For deliveries referred to in 4 of I of the same article 278 sexies, as well as deliveries to themselves referred to in II of the said article corresponding to that same article 4, to transactions with a decision of approval granted as of 1 January 2012;
    5° For deliveries referred to in 5 and 8 of the I of the same article 278 sexies, as well as deliveries referred to in II of the said article corresponding to these same 5 and 8, to transactions with a decision to finance the State from 1 January 2012 or, if not, for which the agreement with the representative of the State in the department is signed from that same date;
    6° For deliveries referred to in 6 of I of the same article 278 sexies, as well as deliveries to themselves referred to in II of the said article corresponding to that same 6, to the transactions for which the agreement entered into pursuant to the 4th of Article L. 351-2 of the Construction and Housing Code is signed effective January 1, 2012;
    7° For deliveries and works carried out under a single construction contract referred to in 7 and 11 of Article 278 sexies of the General Tax Codethe transactions for which a pre-contract or preliminary contract or, failing that, a sale contract or contract for the construction of the housing is signed on or after January 1, 2012; for the self-delivery referred to in II of the same article corresponding to these same 7 and 11, the transactions for which the application for a building permit has been filed on or after that date;
    8° For deliveries, assignments and work carried out pursuant to a single construction contract referred to in 9 of the I of the same article 278 sexies, as well as the self-delivered deliveries referred to in II of the said article corresponding to that same 9, to transactions commenced as of January 1, 2012.
    The I of this section does not apply to deliveries to themselves referred to in the III of the same section 278 sexies having been the subject of a quote dated accepted by both parties before January 1, 2012 and having given rise to a deposit encumbered prior to that date or having been the subject of a grant award decision referred to in section R. 323-1 of the same building code or the date.
    I of this section does not apply to work referred to in 1 and 3 of Article 279-0 bis of the General Tax Code having been the subject of a quote dated and accepted by both parties before December 20, 2011 and a deposit made before that date.
    For goods referred to in 6th of section 278 bis of the same code, this section I applies to transactions for which the value-added tax is payable as of April 1, 2012, with the exception of those provided by download.

    Article 14 Learn more about this article...

    
    Section 24 of the Financial Act No. 2011-1977 of 28 December 2011 for 2012 is repealed.

    Article 15 Learn more about this article...

    
    At 1° of 4 of article 261 of the General Code of Taxes, after the word " osteopath", the words "or chiropractor" are inserted.

    Article 16 Learn more about this article...

    
    The last paragraph of section 196 B of the General Tax Code and section 197 I of the same code applies to the income tax due in the 2011 and subsequent years.

    Article 17 Learn more about this article...

    
    In the first paragraph of the 1 quater of article 93 of the same code, the words "writers and composers" are replaced by the words: "authors of the works of the spirit mentioned in theArticle L. 112-2 of the Intellectual Property Code "

    Article 18 Learn more about this article...

    
    I. ― Section 199 terdecies-0 A of the same code is amended as follows:
    1° The 2° of the I is supplemented by a g as follows:
    “(g) The company shall verify the conditions referred to in 2° and 3° II of Article 239 bis AB and to the b and c of the VI quinquies of this article. However, these provisions are not applicable to the solidarity companies mentioned in theArticle L. 3332-17-1 of the Labour Code.
    2° In the second sentence of the first paragraph of II, the amounts: "20,000 euros" and "40 000 euros" are replaced respectively by the amounts: "50 000 €" and "100 000 €";
    3° II bis and II ter are repealed;
    4° In the first sentence of the first paragraph of the VI quinquies, the reference: "to II ter" is replaced by the reference: "and II".
    II.-The I applies to payments made on or after January 1, 2012.

    Article 19 Learn more about this article...

    
    I.-The 3 of section 200 of the same code is supplemented by a paragraph as follows:
    "The donations and contributions mentioned in the second sentence of the first paragraph of this 3 are retained within the limit of €15,000. »
    II.-The I is applicable to donations and contributions paid as of January 1, 2012.

    Rule 20 Learn more about this article...

    
    I. ―A. ―In the first paragraph of 1 of Article 117 quater of the same code and in the fourth paragraph of Article 187 of the same code, the rate: "19%" is replaced by the rate: "21%".
    B. ∙ In the first paragraph of 1°, 1° bis, the first paragraph of 6°, 7°, the first and second paragraphs of 8° and the first paragraph of 9° of III bis of Article 125 A and the first paragraph of I of Article 125 C of the same code, the rate: "19%" is replaced by the rate: "24%".
    C. ― Section 187 of the same code is amended as follows:
    1° The first is amended:
    (a) In the second paragraph, the rate: "12%" is replaced by the rate: "17%" and the rate: "10%" is replaced by the rate: "15%";
    (b) In the last paragraph, the rate: "25%" is replaced by the rate: "30%";
    2° At 2, the rate: "50 %" is replaced by the rate: "55 %".
    II.-The I applies to revenues collected as of January 1, 2012.

    Article 21 Learn more about this article...

    
    In the first paragraph of the IV of Article 151 septies of the same code, after the word "before", the words "the closing date of".

    Article 22 Learn more about this article...

    
    I.-After article 238 quindecies of the same code, an article 238 sexdecies is inserted as follows:
    "Art. 238 sexdecies.-Sont exonéré les plus-values soumis au régime des articles 39 duodecies à 39 quindecies et realized during the cession of ships of inland navigation assigned to the transport of goods, in the course of operation by a company of river transport or by a company whose activity is to rent such ships. In order to benefit from the exemption, the company must have acquired, during the last fiscal year, or have made the undertaking to acquire within twenty-four months from the assignment, for the purposes of its operation, one or more inland navigation vessels, new or used, assigned to the carriage of goods at a price not less than the sale price.
    "The assigned vessel must, on the date of the assignment, be the subject of a valid navigational title.
    "The vessel acquired in ruse must meet one of the following conditions:
    « 1° Its construction has been completed for a period of not more than twenty years and must have been built at a later date than the assigned vessel;
    « 2° It meets additional capacity conditions.
    "The total amount of exemption granted under this section shall not exceed € 100,000 per assignment.
    "If the reinvested amounts are less than the sale price, the amount benefiting from the exemption is limited to the proceeds of the surplus-value in relation to the sale price allocated to the acquisition of the vessel and the totality of that price. The regularization to be performed shall be included in the taxable result of the current fiscal year on the expiry of the twenty-four-month period set out in the first paragraph of this section, plus an amount equal to the proceeds of that regulation by the rate of the delayed interest set out in 1727.
    "Where the undertaking referred to in the first paragraph of this section is a corporation subject to the taxation regime provided for in section 8, the condition of the nature of the business of that undertaking must also be met by its associates legal persons.
    "The undertaking referred to in the first paragraph must be appended to the declaration of result of the assignment year.
    "The first paragraph is not applicable to surplus-values subject to the provisions of Article 223 F.
    "The benefit of the provisions of the first paragraph shall be subject to compliance with Commission Regulation (EC) No. 1998/2006 of 15 December 2006 concerning the application of Articles 87 and 88 of the Treaty to Minimizing Aids.
    "The redundancy may be effected in the context of a lease agreement entered into within the period referred to in the first paragraph of this section. In this case, the reinvested amounts referred to in the seventh paragraph of this section are equal to the sum of the actual rents paid, for their share taken into account in determining the acquisition price, plus the acquisition price paid at the end of the contract. Where applicable, the regulation referred to in the same seventh paragraph shall then be included in the taxable result of the fiscal year in which the contract is terminated, increased by an amount equal to the proceeds of that regulation by the rate of interest in delay provided for in section 1727. »
    II.-The I applies to transfers of vessels assigned to the carriage of goods made effective January 1, 2012.

    Article 23 Learn more about this article...

    
    [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-645 DC of 28 December 2011. ]

    Article 24 Learn more about this article...

    
    After 1° of II of Article 150 U of the general tax code, it is inserted a 1° ter as follows:
    "1° ter Who constituted the principal residence of the assignor and has not been the subject of any occupation since then, when the assignor is now a resident of an establishment referred to in 6° or 7° of Article L. 312-1 of the code of social action and of families if, under the last year preceding that of the assignment, he is not liable to the solidarity tax on the property and is not liable to the limiting income tax "

    Rule 25 Learn more about this article...

    
    After article 238 octies B of the same code, it is inserted an article 238 octies C thus drafted:
    "Art. 238 octies C.-I. ― The surplus-values generated by a company during the exchange of a real estate with the State, a territorial community, a competent public intercommunal cooperation institution or a public institution or an association mentioned in chapters I, II and IV of title II of Book III of the urban planning code may, on an option, not be imposed during the exchange, provided that:
    “(a) The property(s) delivered during the exchange and the property(s) received during that exchange have the nature of real property, whether built or not, or rights relating to a building;
    “(b) The property or property delivered during the exchange shall be assigned by the State, the territorial community or the public institution or the association referred to in the first paragraph to the realization of works of collective interest;
    "(c) If a relief is paid by one or the other party, it does not exceed 10% of the value of the goods or rights returned to the exchange or the amount of the surplus value made during the exchange.
    “II. ― The surplus-values referred to in I shall be assigned to the goods or rights received in exchange on the prorated value of the goods or rights received at the date of exchange.
    "The surplus value assigned to a depreciable property or right shall be imposed upon the assignment of that property or right or, where applicable, when the right is terminated.
    "The depreciable property or rights are reinstated to the taxable result as the depreciation of the property or rights to which the surplus-values are affected. In the event of the transfer of the property or right or when the right is terminated, the fraction of the surplus-value assigned to that property or right not yet reintegrated is immediately imposed.
    "III. ∙ The undertaking attached to its declaration of result for each year of application of this plan shall be a statement in accordance with the model provided by the administration that discloses, for each property or right received in connection with the exchange, the information necessary for the calculation of the reinsertion referred to in II and for the calculation of the taxable result in the subsequent assignment of the property or the right under consideration.
    "The production of the state referred to in the first paragraph of this III for the fiscal year in which the exchange was made is an option for the taxation regime defined in this section. For the following exercises, the failure to produce or the inaccurate or incomplete character of this condition results in the application of the fine defined in I of section 1763. »

    Rule 26 Learn more about this article...

    
    At the first sentence of 1° of I of Article L. 214-31 of the monetary and financial code, the word "three" is replaced by the word "four".

    Rule 27 Learn more about this article...

    
    Article 885-0 V bis of the General Tax Code is supplemented by a paragraph to read:
    "In the event of non-compliance with the condition of retention set out in the first paragraph of 1 of II in the case of a public offer of exchange of securities, the tax benefit referred to in I granted under the current year and those preceding this transaction is also not questioned if the securities obtained during the exchange are securities of companies satisfying the conditions mentioned in 1 of the same I and if the amount of the term relieves of exchange, The subscription of securities by means of the exchange relief cannot give rise to the tax benefit provided for in the same 1 of I."

    Rule 28 Learn more about this article...

    
    I. ― Article L. 137-11-1 of the Social Security Code is amended as follows:
    1° In the second sentence of the second paragraph, after the word "to", the end of the paragraph is as follows: ":";
    2° After the same second paragraph, three sub-items are inserted:
    « ― 7% for the share of these rents greater than 500 € and less than or equal to 1,000 € per month;
    “–14% for the share of these rents greater than €1,000 and less than or equal to €24,000 per month;
    “21% for the share of these rents greater than 24,000 € per month. » ;
    3° In the first sentence of the third paragraph, after the word "contribution", the end of the paragraph is thus written: "on the share that exceeds 400 € per month. The contribution rate is set at: »
    4° After the same third paragraph, three sub-items are inserted:
    « ― 7% for the share of these rents greater than 400 € and less than or equal to 600 € per month;
    “–14% for the share of these rents greater than €600 and less than or equal to €24,000 per month;
    “21% for the share of these rents greater than 24,000 € per month. »
    II. ― After 2°-0 terArticle 83 of the General Tax Code, it is inserted a 2°-0 quater as follows:
    « 2°-0 quater The planned contribution to theArticle L. 137-11-1 of the Social Security Code within the limit of the fraction paid for the first €1,000 monthly rent; "
    III. 1. I is applicable to annuities paid as of January 1, 2012.
    2. The II is applicable from the 2011 taxation of revenues.

    Rule 29 Learn more about this article...

    
    The first paragraph of Article 1 of Law No. 2011-1117 of September 19, 2011 of rectificative finances for 2011 is supplemented by the words: ", with the exception of the assignments of constructible bare lands as a result of their classification, by a local plan of urbanism or by another urban document taking place, in urban area or to urbanize open to urbanization or, by a communal map »

    Rule 30 Learn more about this article...

    
    I. ― After Article 235 ter ZA of the General Tax Code, an article 235 ter ZAA is inserted as follows:
    "Art. 235 ter ZAA.-I. ― Debts of corporate tax with a turnover greater than 250 million euros are subject to an exceptional contribution equal to a fraction of that tax calculated on their taxable results, at the rates referred to in section 219, of the fiscal years ended on December 31, 2011 and until December 30, 2013.
    "This contribution is equal to 5% of the corporate tax due, determined prior to charging tax reductions and credits and tax claims of any kind.
    "For debtors who are placed under the regime provided for in section 223 A, the contribution is due by the parent company. It is based on the corporate tax for the overall result and the overall net surplus value set out in sections 223 B and 223 D, determined prior to the imputation of any tax reductions and credits and tax receivables.
    "The turnover referred to in the first paragraph of this I shall mean the turnover made by the debtor during the fiscal year or the taxation period, reduced to twelve months if applicable, and for the parent company of a group referred to in section 223 A, the sum of the business figures of each of the companies members of that group.
    “II. ― Tax credits of any kind and the receivable referred to in section 220 quinquies and the annual lump-sum taxation referred to in section 223 septies are not attributable to the contribution.
    "III. ― The contribution is established, controlled and recovered as corporate tax and under the same guarantees and sanctions.
    "It is paid spontaneously to the competent public accountant, by the date provided for in 2 of section 1668 for the payment of the corporate tax liquidation balance. »
    II. ― In the first paragraph of section 213 of the same code, after the reference: "235 ter ZC", the words ", the exceptional contribution referred to in section 235 ter ZAA".

    Rule 31 Learn more about this article...

    
    I. ― The same code is amended:
    1° The second sentence of the first paragraph I of article 220 quinquies is deleted;
    2° At the 1st of section 223 G, the words "exercise" are replaced by the words "exercise".
    II. ―Article 2 of Act No. 2011-1117 of 19 September 2011 for 2011 is supplemented by an IV as follows:
    "IV. ― I, II and III apply to deficits found in the fiscal years ended from the effective date of this Act and to deficits remaining to be deferred to the year before the first fiscal year ended from that same date. »
    III. - The provisions of the II are interpretative.

    Rule 32 Learn more about this article...

    
    The first paragraph of 5 of Article 223 I of the same code is supplemented by a sentence as follows: "This fraction of deficit is imputed within the limits and conditions set out in the last paragraph of Article 209. »

    Rule 33 Learn more about this article...

    
    Article 244 quater L of the same code is amended as follows:
    1° At the end of the 1, the amount "€2,000" is replaced by the amount "€2,500";
    2° At the end of the second sentence of 2, the amount: "2000 €" is replaced by the amount: " 1,500 €".

    Rule 34 Learn more about this article...

    
    I. ― The 1° of the A of the II of Article L. 612-20 of the monetary and financial code is thus amended:
    1° The second sentence is supplemented by the words: "in a group within the meaning of Article L. 511-20";
    2° The third sentence reads as follows: "No additional contributions on a social or sub-consolved basis shall be paid by the persons mentioned in I belonging to a group within the meaning of Article L. 511-20 when it comes to the central organ or companies affiliated with a network or companies on which the parent company exercises, directly or indirectly, exclusive control. » ;
    3° The last sentence is replaced by two phrases as follows: "A contribution is calculated on a social basis or underconsolved for people who do not belong to a group within the meaning of this article L. 511-20, or when the parent company does not exercise exclusive control over the socially or sub-consolved company. In the latter case, the consolidated base of the parent company is reduced from the amounts taken into account in respect of the taxation of a person on a social basis or under-consolved basis; "
    II. ― Section 235 ter ZE of the General Tax Code is amended as follows:
    1° The 2nd of the 2nd of the I is supplemented by a sentence thus written: "The threshold of 500 million euros is valued on the social or consolidated basis of a group within the meaning of Article L. 511-20 of the same code retained for the calculation of the plate defined in II."
    2° II is thus amended:
    (a) The second sentence is supplemented by the words: "in a group within the meaning of article L. 511-20 of the said code";
    (b) At the end of the third sentence, the words: "for which a plate is calculated on a consolidated basis" are replaced by the words: "in the sense of Article L. 511-20 of the same code, when it comes to the central organ or companies affiliated with a network or companies on which the parent company exercises, directly or indirectly, exclusive control";
    (c) The last sentence is replaced by two phrases as follows: "A contribution is calculated on a social basis or underconsolved for people who do not belong to a group within the meaning of Article L. 511-20 of the said code, or when the parent company does not exercise exclusive control over the supervised company on a social or sub-consolved basis. In the latter case, the consolidated base of the parent company is reduced from the amounts taken into account in respect of the taxation of a person on a social basis or under-consolved basis. » ;
    3° In the second sentence of the IX, after the words "is recovered", the words "and controlled".
    III. ― I applies effective January 1, 2011.

    Rule 35 Learn more about this article...

    
    I. ― 1. On option, the omitted member of a corporationArticle 8 ter of the General Tax Code which receives compensation under theArticle 13 of Act No. 2011-94 of 25 January 2011 reforming the representation before the appeals courts shall be granted a tax deferral for the portion of the taxable surplus which exceeds an amount equal to the share of the indemnity that is reduced to either the share of the value of the right of presentation as mentioned in the capital register corresponding to its rights in the corporation, or, if it is higher, the value of the acquisition or subscription of the shares.
    The tax deferral referred to in the first paragraph shall be terminated in the event of the transfer, redemption or cancellation of the shares of the corporation of which the omitted mentioned in the same first paragraph is a member or termination of the business activity of the corporation or the subjection of the corporation to the corporate tax or the transformation of the corporation into a corporation liable to the corporate tax. This tax deferral may benefit from the carry-over device provided for in theArticle 151-0 octies of the General Tax Code.
    2. The omitted referred to in 1 must attach to the declaration provided for inArticle 170 of the General Tax Code for each of the years of application of the deferral a statement conforming to the model provided by the administration showing the amount of the deferral of taxation surplus-value and the elements allowing the calculation of this surplus-value.
    The production of the state referred to in the first paragraph of this 2 for the year or year of collection of compensation is an option for this report. For the following years, the failure to produce this condition results in the application of a fine equal to 1% of the amount of the surplus value placed as a tax deferral.
    II. ― IV of Article 54 of Law No. 2009-1674 of 30 December 2009 the words "in the year following the promulgation of the Law on Representation Reform in the Courts of Appeal" are replaced by the words "by December 31, 2012".

    Rule 36 Learn more about this article...

    
    I. ― Article 8 of the General Tax Code is supplemented by a 7° as follows:
    « 7° Notwithstanding the provisions of 1°, members of the interprofessional ambulatory care societies mentioned in theArticle L. 4041-1 of the Public Health Code. »
    II. ― Civil corporations of means, economic interest groups and associations governed by the Act of July 1, 1901 on the contract of association, having participated in experiments on new modes of remuneration in 2010 or in 2011Article 44 of Act No. 2007-1786 of 19 December 2007 Social Security Funding for 2008 and transforming into inter-professional outpatient care companies mentioned at theArticle L. 4041-1 of the Public Health Code before June 30, 2012, fall under the tax system of persons' companies provided for inArticle 8 of the General Tax Code for the taxation of the results of their exercises in which they participated in these experiments.
    III. ― The transformation, before June 30, 2012, of companies, groupings or associations defined in the II of this article into inter-professional ambulatory care societies mentioned inArticle L. 4041-1 of the Public Health Code does not result in the consequences of the planned business terminationArticle 202 ter of the General Tax Code, subject to no change in accounting records.

    Rule 37 Learn more about this article...

    
    I. ― Article 44 sexies A of the General Tax Code is amended as follows:
    1° After the word: "title", the end of the first paragraph of 1 is thus written: "of the first fiscal year or of the first beneficiary tax period, this period of total exemption of profits realized not exceeding twelve months. » ;
    2° In the second paragraph of the same 1, the words: "of the two beneficial taxation years or periods" are replaced by the words: "of the beneficial taxation year or period";
    3° In 4, the words "24" are replaced by the word "Twelve".
    II. ― Section 131 of the Financial Act for 2004 (No. 2003-1311 of 30 December 2003) is amended as follows:
    1° In the first sentence of I, the word "three" is replaced by the word "five";
    2° The second sentence of the first paragraph of the V is replaced by two sentences as follows:
    "The exemption is then applicable at a rate of 80% until the last day of the fourth year following the establishment's establishment's creation, at a rate of 70% until the last day of the fifth year following the establishment's creation, at a rate of 60% until the last day of the sixth year following the establishment's creation and at a rate of 50% until the last day of the seventh year following the establishment's creation. These rates do not apply on the basis of the ceilings mentioned in I, but on the exemptions from the employer's dependant contributions for social insurance and family allowances paid by the institution. »
    III. ― The I is applicable to the calculation of income tax or corporate tax for taxation years or periods beginning after December 31, 2011.
    IV. – II is applicable to contributions due to remuneration paid as of January 1, 2012.

    Rule 38 Learn more about this article...

    
    In the first paragraph of 1 of Article 167 bis of the General Tax Code, the words: "direct or indirect participation" and the words: "direct or indirect participation" are replaced by the words: "or several direct or indirect participations".

    Rule 39 Learn more about this article...

    
    I. ― Section 199 ter D of the same code is amended as follows:
    1° The first sentence of the third paragraph is supplemented by the words: ", except in the cases and under the conditions provided for in the third paragraph Articles L. 313-23 to L. 313-35 of the monetary and financial code » ;
    2° It is added a II as follows:
    “II. ― The receivable referred to in the first paragraph of the I is immediately refundable when it is recognized by one of the following companies:
    « 1° Companies other than those referred to in Article 44, III and whose capital is fully released and held continuously at least 50%:
    “(a) By physical persons;
    “(b) Or by a company whose capital is held for at least 50% by natural persons;
    "(c) Or by venture capital corporations, joint venture investment funds, regional development companies, innovation finance companies or single-person venture investment companies provided that there is no dependency link within the meaning of the last three paragraphs of Article 39, 12, between the companies and the latter companies or the funds.
    "These companies may request the immediate reimbursement of the receivable identified under the creation year. The same applies to claims arising under the following four years;
    « 2° Companies that have been subject to a safeguard, recovery or judicial liquidation procedure. These companies may apply for reimbursement of their unused receivable from the date of the judgment that opened these procedures;
    « 3° Young innovative companies mentioned in article 44 sexies-0 A;
    « 4° Companies that meet the definition of micro, small and medium-sized enterprises set out in Schedule I to Commission Regulation (EC) No. 800/2008 of 6 August 2008, declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty (General Exemption Regulation by Category). »
    II. ― Article 244 quater E of the same code is amended as follows:
    1° In the first paragraph of 1°, the year: "2011" is replaced by the year: "2016";
    2° In the first paragraph of the 3°, the rate: "20%" is replaced by the rate: "10%".
    III. ― 1° of I applies to tax credit receivables remaining to be charged or recognized as of January 1, 2012. 2° of I and 1° of II apply to tax credits calculated for investments made on or after January 1, 2012. The 2° of the II applies to tax credits calculated for investments made effective January 1, 2015.

    Rule 40 Learn more about this article...

    
    I. ― Section 209 of the General Tax Code is supplemented by an IX as follows:
    « IX. ― 1. The financial expenses relating to the acquisition of the securities mentioned in the third paragraph of the a quinquies of the I of Article 219 are reported for the benefit of the fiscal year when the undertaking is not in a position to demonstrate by any means, in respect of the fiscal year or exercises covering a period of twelve months from the date of acquisition of the securities acquired during an open fiscal year before 1 January 2012, of the I of Article L. 233-3 of the Commercial Code or by a company established in France directly controlled by the latter within the meaning of the same article L. 233-3 and, when the control or influence is exercised over the society whose titles are held, that such control or influence is effectively exercised by the company holding the titles or by a company established in France controlling it within the meaning of the I of that article L. 233-3 or by a company established in France directly controlled by the latter within the meaning of the same article.
    “2. For the purposes of 1 of this IX, the financial expenses relating to the acquisition of the acquired securities shall be deemed to be equal to a fraction of the financial expenses of the undertaking having acquired them equal to the ratio of the acquisition price of these securities by the average amount during the fiscal year of the debt of the undertaking having acquired them.
    "Reintegration applies in respect of the fiscal year in which the demonstration referred to in the same 1 is to be made and the fiscal years ended until the eighth year following the acquisition.
    “3. In the event of a merger, split or similar transaction during the period referred to in the second paragraph of the 2 and for the portion of the remaining period to be incurred, the financial expenses deducted for the determination of the result of the absorbent corporation or beneficiary of the contribution are reported to that result for a fraction equal to the ratio of the acquisition price by the absorbed or split corporation of the securities mentioned in the 1 at the average amount during the course of the In the event of splitting or partial intake of assets, the reinstatement of financial expenses shall be made by the holder of the securities after the transaction and the purchase price by the split corporation of the securities mentioned in the same 1 shall be held, for the purposes of this 3, prorated by the amount of the actual net assets provided to the recipient(s) of the contributions valued at the date of the operation.
    “4. For the purposes of this IX, the amount of financial expenses and the amount of debts are assessed for each fiscal year.
    « 5. This IX is not applicable where the total value of the securities mentioned in the third paragraph of the a quinquies of Article I 219 held by a corporation is less than one million euros.
    « 6. This IX does not apply in respect of the fiscal years for which the undertaking demonstrates:
    "that the acquisitions mentioned in 1 have not been financed by borrowings from which it or another company of the group to which it belongs bears the expenses;
    " — or that the debt ratio of the group to which it belongs is greater than or equal to its own debt ratio.
    "For the purposes of the second and third paragraphs of this 6, the group and the debt ratios shall agree in accordance with the provisions of the last two paragraphs of Article 212 III. »
    II. I is applicable to exercises that begin on or after January 1, 2012.

    Rule 41 Learn more about this article...

    
    I. ― The same code is amended:
    1° At 3° of 3 of 2 of Article 212, after the word: "debtedness" are inserted the words: "or in execution of a safeguard or judicial remedy";
    2° The sevenies of Article 219 I are amended as follows:
    (a) In the first paragraph, the words: "taxation of surplus-values and" are replaced by the words: "deduction of";
    (b) At the penultimate paragraph, the words: "value or" are deleted;
    (c) In the last paragraph, the words: "However, this has sevenies only applies to surplus-values if" are deleted and the last occurrence of the words: "values" is replaced by the words: "lessvalues";
    3° After the f of article 1763, a g is inserted as follows:
    “(g) Follow-up state referred to in the last paragraph of Article 219, paragraph 1 (a) 7ies. »
    II. ― 1° of I applies to fiscal years closed as of December 31, 2010. The 2° and 3° of I apply to open exercises effective January 1, 2012.

    Rule 42 Learn more about this article...

    
    I. ― The same code is amended:
    1° Article 150 U II is amended as follows:
    It is added a 9° as follows:
    « 9° As a result of the transfer of an overhead entitlement no later than December 31, 2014, provided that the assignee undertakes to complete and complete residential premises within four years of the date of the acquisition. In the event of a breach of this undertaking, the assignee is liable to a fine equal to 25% of the transfer value of the right of rise. This fine is not due in the event of termination, disability corresponding to the classification in the second or third of the categories provided for in theArticle L. 341-4 of the Social Security Code or death of a taxpayer or of a spouse subject to a common taxation. It is also not due when the assignee does not respect his or her commitment due to exceptional circumstances beyond his or her will. In the event of a merger of companies, the undertaking signed by the assignee is not broken when the absorbing company undertakes, in the act of merger, to replace the absorbed company for the respect of the commitment to completion of the premises within the remaining time to run. The non-compliance by the absorbent company with the commitment to completion of the premises results in the application of the fine for the assignee. » ;
    2° In the first paragraph of Article 150 UC and Article 150 UD, the reference: "8°" is replaced by the reference: "9°";
    3° It is restored an article 238 octies A thus drafted:
    "Art. 238 Octies A.-I. ― The surplus-values made by companies subject to income tax on industrial and commercial profits, non-commercial profits, agricultural profits or corporate tax on the occasion of the assignment of an over-elevation right made by 31 December 2014 for the purpose of realizing residential premises are exempt.
    “II. ― The application of the I is subject to the condition that the assignee undertake to complete the premises for the dwelling within four years from the date of the acquisition.
    "The non-compliance by the transferee of the undertaking to complete the premises for the dwelling referred to in the first paragraph of this II shall result in the application of the fine provided for in the IV of section 1764.
    "With the exception of the second paragraph of this II, the fine provided for in the IV of section 1764 is not payable when the assignee does not respect the undertaking to complete the premises because of exceptional circumstances beyond his or her control. Nor is it due in the event of termination, disability corresponding to the classification in the second or third of the categories provided for in theArticle L. 341-4 of the Social Security Code or death of a taxpayer or of a spouse subject to a common taxation.
    "In the event of a merger of companies, the undertaking entered into by the assignee is not broken when the absorbent company undertakes, in the act of merger, to replace the absorbed company for compliance with the commitment to the completion of the premises within the remaining period of time. The non-compliance by the absorbent company with the commitment to completion of the premises results in the application of the fine for the assignee. » ;
    4° At 1° of the II of Article 244 bis A, the reference: "8°" is replaced by the reference: "9°";
    5° In the first paragraph of Article 210-0 A, after the reference: "210 E", the reference is inserted: "210 F",
    6° After section 210 E, an article 210 F is inserted as follows:
    "Art. 210 F.-I. ― The net surplus-values generated during the assignment of a office or commercial space by a corporation subject to corporate tax under common law conditions are subject to corporate tax at the rate referred to in IV of section 219 when the assignment is made for profit:
    “(a) A corporation subject to corporate tax under common law conditions;
    “(b) of a corporation whose securities giving compulsory access to capital are admitted to negotiations on a regulated market or offered to the public on a multilateral trading system, a civil real estate investment corporation whose shares have been offered to the public, a subsidiary referred to in the first paragraph of the II of Article 208 C, a corporation referred to in the III bis of Article 208 C or a corporation approved by the Autorité des marchés financiers and
    "(c) A moderately rented housing organization, a joint economy company managing social housing, the association referred to in Article L. 313-34 of the Construction and Housing Code, real estate civil societies, of which this association holds the majority of the units for the dwellings mentioned in Article L. 351-2 of the same code or an organization benefiting from the approval of the said-2.
    "For the purposes of the first paragraph of this section, office space is defined, on the one hand, as well as its own offices and their immediate and indispensable dependencies for the exercise of any activity of any kind and, on the other hand, professional premises for the exercise of liberal activities or used by private associations or organizations pursuing or not a profit purpose. Commercial premises are defined as premises for the exercise of a retail or wholesale business and commercial or artisanal services.
    “II. ― The application of the I is subject to the condition that the transferee company undertakes to transform the premises acquired in a residential space within three years of the closing date of the year in which the acquisition occurred. For the purposes of this condition, the transformation undertaking is deemed to be respected when the completion of the transformation work occurs prior to the three-year period.
    "The completion date is the date mentioned on the declaration provided for in Article L. 462-1 of the urban planning code.
    "In the event of a merger of companies, the transformation undertaking subscribed by the absorbed company is not broken when the absorbing company undertakes, in the act of fusion, to replace the absorbed company for the respect of the transformation undertaking within the remaining time to run.
    "The failure to comply with the contract of transformation by the transferring company or the absorbing company that has replaced it will result in the application of the fine provided for in Article 1764 III of this Code. By derogation, this fine is not payable when the transferring corporation or the absorbing corporation fails to comply with the transformation undertaking due to exceptional circumstances beyond its control. » ;
    7° Article 1764 is supplemented by III and IV as follows:
    "III. – The transferee corporation that does not comply with the transformation undertaking referred to in Article 210 F II is liable to a fine equal to 25% of the property's disposal value. The absorbent company substituted for the rights of the transferee corporation is liable to the same fine when it does not comply with the transformation undertaking.
    "IV. ― A transferee who does not respect the commitment to completion of the premises for the dwelling referred to in II of section 238 octies A is liable for a fine equal to 25% of the value of assignment of the right of over-age. »
    II. ― I applies to onerous assignments made from January 1, 2012 to December 31, 2014.

    Rule 43 Learn more about this article...

    
    I. ― Article 244 quater U of the same code is amended as follows:
    1° At 3° and 4° of 3 of the I, the words: " undertaken on common parts and equipment or on private parts for common use of the condominium in which" are replaced by the words: "of collective interest made on the private parts provided for in the g of Article 25 of Act No. 65-557 of 10 July 1965 fixing the status of the condominium of the built buildings as well as the work carried out on the common parts and equipment of the building in which";
    2° After the VI, VI bis and VI ter are inserted as follows:
    "VI bis. ― The non-interest-refundable advance provided for in this section may be granted under the same conditions to a co-owners' union to finance the collective work carried out on the private parties provided for in the g of Article 25 of Act No. 65-557 of 10 July 1965 referred to above as well as the work done on the common parts and equipment of the building where at least 75% of the shares of co-ownership are included in lots assigned to the use of housing, held by one of the persons mentioned in 3° and 4° of 3 of I of this article and used or intended to be used as a principal residence, and subject to the modifications provided for in this VI bis.
    "The work referred to in the first paragraph of this VI bis shall consist of the work mentioned in 1°, 2° and 3° of 2 of I and of work that correspond to one of the categories mentioned in 1° of the same 2.
    "In accordance with 6 of I, the advance provided for in the first paragraph of this VI bis shall not be granted in respect of a dwelling where it has already benefited from a reimbursable advance provided for in this section for the same accommodation.
    "It can only be granted one refundable advance by union of co-owners of the housing on which the work is carried out.
    "The amount of the refundable advance referred to in 4 of the I cannot exceed the sum of €30,000 per dwelling assigned to the use of the dwelling and used or intended to be used as the main residence and held by one of the persons mentioned in 3° and 4° of 3 of the same I.
    "The condition set out in 7 of this I applies to each of the co-owners participating in the refundable advance provided for in this VI bis.
    "VI ter. - By derogation from 6 of I, the non-interestable advance provided for in this article may be granted under the same conditions as a supplement to the persons mentioned in 3° and 4° of 3 of the same I when participating in a repayable advance referred to in VI bis, to finance other work relating to the same accommodation that corresponds to at least one of the categories mentioned in 1° of 2 of I and subject to the modifications provided in this VI ter.
    "The advance offer must be issued within one year of the issuance of the advance offer under VI bis.
    "The sum of the advance amounts issued under this VI ter and the advance issued under VI bis cannot exceed the sum of €30,000 for the same accommodation. »
    II. ― This section applies to loans issued as of April 1, 2012.

    Rule 44 Learn more about this article...

    
    I. ― Adjustment, for some debtors, of the place of filing corporate land contribution declarations and contribution on the value added of businesses and the place of taxation on the corporate land contribution
    1. Section 1477 of the General Tax Code is supplemented by an IV as follows:
    "IV. ― Taxpayers who do not employ an employee in France and do not have an establishment in France but who are engaged in a property lease or sale activity must file their declarations instead of the property's position with the highest rental value as of January 1 of the taxation year. »
    2. At the end of the 3rd of the 3rd of section 1586 octies of the same code, the words: "the situation of the building with the highest rental value as of January 1 of the taxation year" are replaced by the words: "the filing of the declaration of result".
    3. The 2nd of Article 1647 D of the same code is supplemented by the words: "or, in the absence of this receipt, instead of their main dwelling".
    II. ― Development of the terms and conditions of operation of the financing fund for chambers of commerce and industry in the region
    1. Both last paragraphs of 2 of III of Article 1600 of the General Tax Code, the words "taxation" are deleted.
    2. In 2011, the Funding Fund for the Chambers of Commerce and Industry of the Region referred to in 2 of the III of Article 1600 of the General Tax Code is fed to an amount equivalent to 60% of the goods of the additional tax to the occupational tax provided for in the same section 1600, in its drafting effective January 1, 2009, collected in 2009 by the Chambers of Commerce and Industry, multiplied by the percentages mentioned in the third to sixth paragraph of Article 3 of Act No. 2009-1673 of 30 December 2009 for 2010 and applicable to each of the chambers of commerce and industry. This amount is reduced by 4% and then increased the difference between the amounts mentioned in the two last paragraphs of Article 41 III of Act No. 2010-1658 of 29 December 2010 for 2010
    In 2012, the fund referred to in the first paragraph of this 2 is fed to the amount of the additional tax to the value-added contribution of the businesses in 2011, net of returns and refunds of additional tax to the value-added contribution of the companies for 2011 made in 2011. This amount is increased by the amount of the additional tax on the value-added business contribution for 2011 received in the first half of 2012, net of the additional tax returns and refunds to the value-added business contribution for 2011 made in the same period, and reduced by the difference between the amounts mentioned in the two last paragraphs of Article 41 III of Act No. 2010-1658 of 29 December 2010 referred to above.
    In 2013, the proceeds of the additional tax to the value-added contribution of the companies allocated to the fund referred to in the first paragraph of this 2 are lessened by the difference between the amount of the additional tax to the value-added contribution of the businesses due in 2011 and the amount of the additional tax to the value-added contribution of the companies collected in 2011.

    
    III. ― Miscellaneous technical corrections

    
    1. In the second paragraph of the third paragraph of Article 1635 sexies of the General Code of Taxes, after the word "fixed", the words "by decree" are inserted and, at the end, the words "and in conditions defined by decree in the Council of State" are deleted.
    2. In article 1770 decies of the same code, the reference: "first paragraph of 1" is deleted.
    IV. ∙ Changes in compensation for loss of territorial economic contribution
    1. 3 of Article 78 of Law No. 2009-1673 of 30 December 2009 of Finance for 2010 is thus written:
    “3. I. ― It is instituted as of 2012 a levy on State revenues to pay compensation:
    « 1° To municipalities and public institutions of inter-communal cooperation in clean taxation that record a significant loss of basic corporate land contribution and a significant loss of territorial economic contribution to the companies that originate from the basic loss of corporate land contribution in respect of their tax revenues.
    "For the purposes of the first paragraph of this 1st, tax revenues are defined as taxations referred to in I of Article 1379 of the General Tax Code and tax on commercial surfacesArticle 3 of Act No. 72-657 of 13 July 1972 establishing measures for certain older merchants and craftsmen, increased or lessened by the resources collected or collected under 2 of this article.
    "Basic or product losses related to the linkage of a municipality to a public institution of inter-communal cooperation with specific taxation, the change in scope or tax regime of a public institution of inter-communal cooperation with specific taxation or the modification of the fraction of value-added contribution, as the case may be, to the municipality or public institution of inter-communal cooperation pursuant to thearticle 1609 quinquies BA of the General Tax Code do not give rise to compensation;
    « 2° To departments and regions that include on their territory at least one municipality or a public institution of inter-communal cooperation with a specific taxation that benefits from the compensation provided for in 1°, provided that they register in the same year, as compared to the previous year, a significant loss, with respect to their tax revenues, of contribution on the added value of enterprises related to the enterprises located in the territory of these municipalities or public institutions of inter-communal cooperation with
    "For the application of the first paragraph of this 2°, the taxes referred to, respectively, for departments and regions, shall be taken into account in respect of articles 1586 and 1599 bis of the General Tax Codeincreased or lessened resources collected or collected under 2 of this section.
    “II. The compensation provided for in I is seated:
    « 1° For municipalities and public institutions of inter-communal cooperation with a clean taxation, on the loss of product of territorial economic contribution calculated in accordance with 1° of the same I;
    « 2° For departments, on the amount of the loss of contribution product on the value added of the enterprises found in the same year by the municipalities and public intercommunal cooperation institutions located in their territory and having opened up compensation, multiplied by a ratio equal to 48.5 out of 26.5;
    « 3° For the regions, the amount of the loss of contribution product on the value added of the enterprises found in the same year by the municipalities and public intercommunal cooperation institutions located in their territory and having opened up compensation, multiplied by a ratio equal to 25 out of 26.5.
    "This compensation is equal:
    “– in the first year, 90% of the product loss calculated in accordance with 1° to 3° of this II;
    "– the second year, at 75% of the compensation received the previous year;
    “– in the third year, 50% of the compensation received in the first year.
    "For municipalities and public inter-communal co-operation institutions with a clean taxation, the compensation paid in the second and third years is, if any, increased by an amount taking into account the loss of contribution product on the value added of enterprises related to the origin of the basic loss of land contribution of companies that triggered the application of the compensation in the first year and found the following year.
    "The period of compensation is extended to five years for municipalities and public institutions of inter-communal cooperation with specific taxation located in the cantons where the State is a policy of industrial conversion and whose list is fixed by decree. In this case, compensation rates are set at 90 per cent in the first year, 80 per cent in the second year, 60 per cent in the third year, 40 per cent in the fourth year and 20 per cent in the fifth year.
    "For municipalities and public inter-communal co-operation institutions with a clean taxation, the compensation paid from the second to the fifth years is, if any, increased by an amount taking into account the loss of contribution product on the value added of enterprises related to the origin of the basic loss of land contribution of the undertakings that triggered the application of the compensation in the first year and found the following year.
    "III. ― As of 2012, this debit on State revenues also makes it possible to pay compensation to municipalities and public institutions of inter-communal cooperation to clean taxation that record a significant loss from one year on the other, with regard to their tax revenues, of the communal levy of the mines mentioned in theArticle 1519 of the General Tax Code.
    "For the purposes of the first paragraph of this III, tax revenues are defined as taxation referred to in I of Article 1379 of the General Tax Code and tax on commercial surfacesArticle 3 of Act No. 72-657 of 13 July 1972 referred to aboveincreased or lessened resources collected or collected under 2 of this section.
    "This compensation is equal:
    “– the first year, 90% of the product loss;
    "– the second year, at 75% of the compensation received the previous year;
    “– in the third year, 50% of the compensation received in the first year.
    "IV. ― A debit is instituted on State revenues to pay compensation to municipalities and public inter-communal cooperation institutions with a clean taxation that register between 2010 and 2011 a basic loss of corporate land assessment.
    “Shall be eligible for this compensation:
    « 1° Municipalities and public inter-communal cooperation institutions subject to the tax regime defined in I and II of Article 1609 quinquies C of the General Tax Code which recorded, compared to the previous year, a significant loss of corporate land contribution product resulting in a significant loss of their tax resources compared to the overall product of the housing tax, land taxes and the relay compensation collected for the year 2010;
    « 2° Public inter-communal co-operation institutions subject to the tax regime provided for in section 1609 nonies C of the same code that have registered, as compared to the previous year, a significant loss of corporate land contribution revenue resulting in a significant loss of their tax resources compared to the proceeds of the 2010 relay compensation.
    "The amount of loss of proceeds of corporate property assessment is obtained by applying the relay rate to the tax bases resulting from the general roles of each of the two years.
    "The loss of product related to the linkage of a municipality to a public institution of inter-communal cooperation with specific taxation, the change in scope or tax regime of a public institution of inter-communal cooperation with clean taxation does not result in compensation.
    "Communities and public institutions of intercommunal cooperation eligible for compensation for the year 2011 shall be given equal authority:
    “– in the first year, 90% of the product loss recorded in 2011;
    "– in the second year, 75% of the award received in the first year;
    "– in the third year, 50% of the award received in the first year.
    "However, the period of compensation is extended to five years for municipalities and public institutions of inter-communal cooperation with clean taxation located in the cantons where the State is a policy of industrial conversion and whose list is fixed by decree. In this case, compensation rates are set at 90 per cent in the first year, 80 per cent in the second year, 60 per cent in the third year, 40 per cent in the fourth year and 20 per cent in the fifth year.
    "V. ― The conditions for the application of I to IV of this 3 are fixed by decree in the Council of State. »
    2. After the I quater of section 53 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003), an I quinquies are inserted as follows:
    "I quinquies. ― The compensation provided for in 1° of I in favour of the municipalities and in the last paragraph of the same I in favour of the public intercommunal cooperation institutions with clean taxation is abolished as of January 1, 2012 when it compensates for the loss of the communal royalty of the mines.
    "Communities and public institutions of inter-communal cooperation in taxation eligible for the compensation referred to in the first paragraph of this I which were quinquired before 1 January 2012 shall, until its end, receive compensation calculated from the losses of the communal royalty of mines found before 1 January 2012. »
    V. ∙ Change in the rules for the distribution of compensation for the reform of the occupational tax and the National Fund for Individual Guarantee of Community and Inter-Community Resources in the event of a split or change of perimeter of a public institution for inter-communal cooperation
    Article 78 of Act No. 2009-1673 of 30 December 2009 is amended as follows:
    1° The IV of 1.1 of 1 is as follows:
    "IV. A. ― In the event of a merger of municipalities, the compensation for the reform of the labour tax of the new municipality is equal to the sum of the compensation endowments calculated in accordance with this 1.1 of the merged municipalities.
    "B. ― a. In the event of a split in common, the amount of the compensation for the reform of the labour tax of each municipality resulting from the split is determined by distribution, on the prorated part of each commune, in the sum of the positive differences defined in b, of the compensation of the split commune.
    “b. For each of the new municipalities from the split, the difference between the following two terms is calculated:
    « 1° The sum:
    "—taxes to the housing tax and to the land tax on the unbuilt properties issued under 2010 for the benefit of the municipality scinded in the territory of the new commune;
    “– the amount of the relay compensation defined to II of Article 1640 B of the General Tax Code paid to the scinded commune relating to the establishments located in the territory of the new commune;
    « 2° The sum:
    "—the 2010 municipal net land tax bases on unbuilt properties located in the territory of the new commune, multiplied by the 2010 reference rate of the split commune defined in Article 1640 V C of the same code;
    "—of the 2010 housing tax product determined on the basis of the communal bases located on the territory of the new commune and the rates applied in 2010 by the municipality scinded under the conditions provided for in 1 bis of II of this 1.1;
    "—the 2010 municipal net base of corporate land contribution located in the territory of the new commune, multiplied by the 2010 reference rate of the split commune defined in the A of Article 1640 C of the same code for corporate land contribution;
    "– the amount of contribution on the value added of the companies collected under the year 2010 by the municipality scintillated in the territory of the new commune, pursuant to articles 1379 and 1586 octies of the same code;
    " — for municipalities that are not part of a public inter-communal cooperation institution in 2011 pursuance of Article 1609 nonies C of the same code, 2010 net departmental and regional bases of the land tax on unbuilt properties located in the territory of the new commune, multiplied by the rate defined in the first paragraph of Article 1519 I of the same code in its drafting in force on January 1, 2011;
    " — the communal product of the components of the lump-sum taxation on the network undertakings provided for in sections 1519 D to 1519 H of the same code in the territory of the new commune, whose split commune would have benefited under the year 2010 if the provisions applicable to 1 January 2011 and relating to these taxation had been applied;
    "—the communal product of the lump-sum tax component on the network undertakings provided for in section 1519 HA of the same code for the year 2010 in the territory of the new commune, whose split commune would have benefited if the terms of the declaration, perception and allocation of that tax applicable to January 1, 2011 were applied for the year 2010.
    "C. ― In the event of a merger of public institutions of inter-communal cooperation, the amount of compensation for the reform of the professional tax of the new public institution of inter-communal cooperation is equal to the sum of the compensation amounts calculated in accordance with this 1.1 of the public institutions of inter-communal cooperation merged.
    "D. ― a. In the event of the dissolution of a public institution of intercommunal cooperation, the amount of compensation for the reform of the disbanded establishment's labour tax is distributed among its member communes prorated on the part of each of them in the sum of the positive differences defined in b.
    “b. For each member of a public institution of intercommunal cooperation with dissolute taxation, is calculated the difference between the following two terms:
    « 1° The sum:
    "—taxes to the housing tax and to the land tax on unbuilt properties issued under 2010 for the benefit of the public establishment in the territory of the municipality;
    “– the amount of the relay compensation defined to II of Article 1640 B of the General Tax Code paid to the public institution for establishments located in the territory of the municipality;
    « 2° The sum:
    "—the 2010 inter-communal net land tax bases on unbuilt properties located in the territory of the municipality, multiplied by the 2010 reference rate of the public establishment defined in the V of section 1640 C of the same code;
    "—of the 2010 housing tax product determined on the basis of the intercommunal bases located on the territory of the municipality and the rates applied in 2010 by the public establishment under the conditions provided for in 1 bis of II of this 1.1;
    "– the 2010 inter-communal net base of corporate land contribution located in the territory of the municipality, multiplied by the 2010 reference rate of the public establishment defined in the A of the V of the same article 1640 C for corporate land contribution;
    "– the amount of contribution on the value-added value of enterprises collected under the year 2010 by the public institution of inter-communal cooperation with specific taxation in the territory of the commune, pursuant to articles 1379-0 bis and 1586 octies of the same code;
    "if the municipality is a member of a public inter-communal cooperation institution pursuant to section 1609 nonies C of the same code, of the 2010 net departmental and regional bases of the land tax on unbuilt properties located in the territory of the commune multiplied by the rate defined in the first paragraph of Article 1519 I of the same code in its drafting in force on January 1, 2011;
    " — the inter-communal product of the components of the lump-sum taxation on the network undertakings set out in section 1519 D to 1519 H of the same code in the territory of the municipality, whose public establishment would have benefited under the year 2010 if the provisions applicable to January 1, 2011 and related to these taxation had been applied;
    "– the inter-communal product of the lump sum tax component on the network undertakings provided for in section 1519 HA of the same code for the year 2010 in the territory of the municipality, whose public establishment would have benefited if the terms of the declaration, collection and allocation of that tax applicable to January 1, 2011 were applied for the year 2010.
    "E. ― In the event of the withdrawal of a common member of a public institution of intercommunal cooperation with a clean taxation, the compensation portion of the reform of the institution's professional tax, if any, shall be calculated according to the conditions set out in (a) and (b) of the D and the compensation allocation of the public institution concerned shall be diminished.
    "F. ― When a commune became a member on January 1, 2011 of a public intercommunal cooperation institution implementing theArticle 1609 Nonies C of the General Tax Codethe amount of compensation for the reform of the professional tax calculated in accordance with II and III of this 1.1 and to this IV shall be paid for the benefit of that institution. » ;
    2° The IV of 2.1 of 2 is as follows:
    "IV. A. ― In the event of a merger of municipalities, the collection of resources or the repayment of the new commune is equal to the sum of the levies and payments calculated in accordance with this 2.1 of the municipalities participating in the merger.
    "B. ― In the event of a split in common, the amount of the collection on the resources or of the repayment of each of the communes resulting from the split is equal to the proceeds of the debit or repayment calculated in accordance with this 2.1 of the common split in relation to the difference defined in B of IV of 1.1 of 1 of this Article for each new commune arising out of the split and the algebraic sum of the same differences in the common split.
    "C. ― In the event of a merger of public inter-communal cooperation institutions, the amount of the collection on the resources or the repayment of the establishment originating from the merger is equal to the sum of the levies and repayments calculated in accordance with this 2 of the public inter-communal cooperation institutions participating in the merger.
    "D. ― In the event of the dissolution of a public inter-communal co-operation institution, the amount of the collection of resources or the disbanding of the institution shall be divided among its member communes in the following manner:
    « 1° If the public inter-communal cooperation institution receives a reverse referred to in this 2.1:
    "Every member municipality whose difference defined in the D of IV of 1.1 of 1 of this section is positive shall be granted a fraction of the repayment of the establishment such as the sum of that portion and the share of the compensation of the reform of the professional tax of the establishment returning to the municipality, calculated in accordance with the same D, equal to the amount of that difference;
    " – each member commune whose difference defined in b of the same D is negative is subject to a sampling equal to that difference;
    "The difference between the dissolved settlement and the sum of the fractions of the remittances and the levies referred to in the second and third paragraphs of this 1° shall be apportioned among the member communes prorated by the sum of the absolute value differences calculated in b of the same D;
    « 2° If the public inter-communal cooperation institution is subject to a sampling of the resources referred to in this 2.1:
    " – each member commune whose difference defined in b of the same D is negative is subject to a sampling equal to that difference;
    " – each member commune whose difference defined in the same b is positive benefits from a reversal equal to that difference;
    "The difference between the removal of the dissolved establishment and the sum of the levies and remittances referred to in the second and third paragraphs of this 2° shall be apportioned among the member communes prorated to the sum of the absolute value differences calculated in the b of the same D.
    "E. ― In the event of a withdrawal of a member of a public institution of inter-communal cooperation with a clean taxation, the share of the amount of the collection or repayment of the institution returning to it, if any, is calculated according to the conditions set out in 1° and 2° of the D of this IV and the removal or repayment of the public institution concerned is diminished.
    "F. ― a. When a commune became a member on January 1, 2011 of a public intercommunal cooperation institution implementing theArticle 1609 Nonies C of the General Tax Codethe disbursement on the resources calculated in accordance with the III of this 2.1 and present IV, lessened by the repayments received by the commune for 2009 under the 2nd of Article 1648 A du même code dans sa rédaction en vigueur au 31 décembre 2009, est envoyé au profit de cette institution public.
    "The first paragraph of this paragraph is not applicable where the payments received by the commune under the title of 2009, pursuant to the second paragraph of Article 1648 A in its writing effective 31 December 2009, is higher than the remit under the National Fund for Individual Guarantee of Community and Intercommunal Resources.
    “b. When a commune became a member on January 1, 2011 of a public intercommunal cooperation institution implementing theArticle 1609 Nonies C of the General Tax Codethe collection of resources calculated in accordance with the III of this 2.1 and present IV, plus payments received by the municipality for 2009 under the 2nd of Article 1648 A du même code dans sa rédaction en vigueur au 31 décembre 2009, est mis à la charge de cette institution public.
    "The municipality shall receive a payment under this National Fund for Individual Guarantee of Community and Inter-Community Resources equal to the amount of the payments received by the commune under the terms of 2° of II of Article 1648 A in its writing effective 31 December 2009. »

    
    
    VI. ● Distribution of the value-added contribution of enterprises between public institutions of intercommunal cooperation with additional taxation and their common members
    Section 1609 quinquies BA of the General Tax Code is amended as follows:
    1° At the beginning of the first paragraph, the mention is inserted: "1.";
    2° The second paragraph reads as follows:
    “These public establishments and their common members may modify the fractions referred to in the first paragraph of this 1, on the agreed majority deliberations provided for in this paragraph First paragraph of Article L. 5211-5 of the General Code of Territorial Communitieswithin the time limit provided for in Article 1639 A bis of this code. This majority shall include, where applicable, municipal councils of municipalities whose total proceeds of the value-added contribution of the undertakings represent at least one fifth of the proceeds of the taxation referred to in I of section 1379, plus the commercial surface tax provided for in section 1379,Article 3 of Act No. 72-657 of 13 July 1972 establishing measures for certain categories of older merchants and craftsmen, perceived by the public institution of intercommunal cooperation the previous year. » ;
    3° 2 and 3 are added as follows:
    “2. In the event of a merger of public institutions of inter-communal cooperation with specific taxation referred to in Article 1379-0 bis, the public institution of inter-communal cooperation derived from the merger shall receive the sum of the contribution products on the value added of the undertakings that would have been allocated to each of the pre-existing public inter-communal cooperation institutions in the absence of a merger, and the municipalities that are members shall receive the contribution product on
    "For the following years:
    “(a) The fraction intended for the public inter-communal co-operation institution resulting from the merger is equal to the average of the fractions applicable to public inter-communal co-operation institutions the year before the merger, weighted by the relative importance of their contribution product on the value added of enterprises;
    “(b) The municipalities members of the public institution that originated from the merger receive the additional fraction to 100% of the fraction defined in a.
    "In the event that a municipality is attached to a public inter-communal cooperation institution referred to in Article 1379-0 bis II, the fraction of the contribution on the value added of the enterprises returning to the public inter-communal cooperation institution is applicable to the contribution on the value added of the enterprises located in the territory of that municipality from the year following that of the connection.
    “3. Where, as a result of the application of 2 of this section, the proceeds of the taxation referred to in I of section 1379 and of the commercial area tax provided for in section 1379Article 3 of Act No. 72-657 of 13 July 1972 referred to above perceived by a commune decreases by more than 5%, the public institution of intercommunal cooperation of which it is a member pays compensation equal to:
    “– in the first year, 90% of the fraction of its product loss greater than 5%;
    "– the second year, 75% of the award received the previous year;
    "– in the third year, 50% of the award received in the first year.
    "This three-year period can be reduced by a consistent deliberation of the legislative body of the institution and municipal council of the beneficiary municipality.
    "This compensation is a mandatory expenditure of the public institution of intercommunal cooperation. »
    VII. ― Allowing public institutions of inter-communal cooperation with single professional taxation from the merger of public inter-communal cooperation institutions, at least one of which was a sole professional tax to modulate the rates of household taxes in the first year following the merger, like the public institutions of inter-communal cooperation with additional taxation derived from the merger
    Section 1638-0 bis of the General Tax Code is amended as follows:
    1° In the last paragraph of I, the reference: "of the III of the same article" is replaced by the reference: "of Article 1636 B decies";
    2° Before the last paragraph of the III, six sub-items are inserted:
    "For the first year following the merger, the rates of the housing tax and land taxes of the public inter-communal cooperation institution arising from the merger are fixed:
    « 1° Either under the conditions provided for in articles 1636 B sexies, excluding 1 of I, and 1636 B decies. For the purposes of this provision, the rates of the previous year are equal to the average rate of each tax of public institutions of intercommunal cooperation with clean taxation, weighted by the importance of the bases of these public institutions of intercommunal cooperation. In the case of a merger between a public institution of intercommunal cooperation with clean taxation and a public institution of intercommunal cooperation without clean taxation, the selected rates are those of the public institution of intercommunal cooperation with clean taxation.
    "By derogation, different residential tax and land taxes may be applied according to the territory of pre-existing public inter-communal cooperation institutions for the establishment of the first twelve budgets of the public inter-communal cooperation institution resulting from the merger. However, this progressive tax integration procedure must be preceded by a homogenization of the slaughter 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° Either under the conditions set out in the second paragraph of Article 1609 nuns C. For the purposes of this provision, the weighted average rate of each of the three taxes takes into account the products collected by pre-existing public intercommunal cooperation institutions. » ;
    3° The last paragraph of the III is as follows:
    "From the second year following that of the merger, the rates of corporate land contribution, housing tax and land taxes of the public inter-communal cooperation institution are fixed in accordance with sections 1636 B sexies, excluding 1 of I, 1636 B decies and 1609 nonies C."

    
    VIII. ∙ Technical corrections
    relating to the housing tax

    
    A. ― Section 1411 of the General Tax Code is amended as follows:
    1° The 3rd of the II is as follows:
    “3. Without prejudice to the application of the slaughter provided for in 2, the municipal council may grant a slaughter at the base equal to a percentage of the average rental value of the dwellings of the municipality, expressed in whole number, not exceeding 15%, to taxpayers whose income of the previous year does not exceed the limit provided for in section 1417 and whose main dwelling has an average rental value of less than 130 The latter percentage is increased by 10 points per person on an exclusive or principal basis. » ;
    2° The II quater is thus modified:
    (a) After 2°, a sub-paragraph is inserted:
    "The amount of the slaughter thus corrected cannot be less than zero. » ;
    (b) Two subparagraphs are added:
    "By derogation from the provisions of this II quater, in the event of a voluntary connection to a public inter-communal cooperation institution that applied in 2011 article 1609 nonies C of a commune that was not a member of such an institution, the communal slaughters referred to in II of this article cease to be corrected from the year of the attachment.
    "The municipal councils and the legislative bodies of public institutions of inter-communal cooperation with clean taxation that delibrate to determine the amount of the slaughter applicable to their territory in accordance with II and II bis of this article may, by deliberation taken under the conditions laid down in I of Article 1639 A bis, delete the correction of the slaughters provided for in this II quater. »
    B. ― After the fourth paragraph of Article 21 of the Financial Law for 1992 (No. 91-1322 of 30 December 1991), a paragraph reads as follows:
    "Since 2012, in the event of a voluntary connection to a public institution of inter-communal cooperation that applied in 2011 article 1609 nonies C of a municipality that was not a member in 2011 of such an institution, the rate of housing tax, to be taken into account in calculating the compensations of the exemptions mentioned in the I, of the commune integrating the public establishment of inter-communal cooperation is the municipal rate voted by 1991. »
    IX. ― Technical corrections to the compensation provisions for the reduction for establishment creation
    1. After the 2 of the III of Article 1609 quinquies C of the General Tax Code, it is inserted a 2 bis as follows:
    "2 bis. The public inter-communal cooperation institutions referred to in the III of Article 1379-0 bis shall be compensated for in Article 6 of the Financial Law for 1987 (No. 86-1317 of 30 December 1986), instead of their common members, for the loss of bases of the resulting corporate contribution, in the economic activity area or for the electricity production facilities using the mechanical energy of the wind, of the last paragraph of Article II.
    "For public intercommunal cooperation institutions submitted in 2011 to the provisions of this section, the rate of professional tax to be retained is the weighted average rate of professional tax observed in 1986 in all municipalities members of the public intercommunal cooperation institution; This rate is, if applicable, increased by the public inter-communal cooperation institution voted in 1986, which opted for the tax regime provided for in 2° of 1 or 2 of III of 1379-0 bis or the community of communes originated; these rates are multiplied by 0.960.
    "For public inter-communal cooperation institutions first submitted as of 2012 to the provisions of this Article, compensation shall be calculated by holding the weighted average rate of municipalities members of the public inter-communal cooperation institution.
    "For the purposes of the penultimate paragraph of this 2 bis, the weighted average rate is determined by the ratio of the amount of compensation for the establishment reduction paid to the member communes for the year preceding the first year of application of this section and the sum of the exempted bases or the applied slaughters for the year preceding that first year of application. »
    2. In the VIII of article 1609 nonies C of the same code, it is re-established a 2° as follows:
    « 2° Public inter-communal cooperation institutions subject to the provisions of this Article shall be compensated by the compensation provided for in Article 6 bis of the Financial Law for 1987 referred to above in the place and place of their common members.
    "For public intercommunal cooperation institutions submitted in 2011 to the provisions of this section, the rate of professional tax to be retained is the weighted average rate of professional tax observed in 1986 in all municipalities members of the public intercommunal cooperation institution; the rate is, if any, increased by the public inter-communal cooperation institution which has opted for the tax regime provided for in this section or whose community of municipalities has emerged; these rates are multiplied by 0.960.
    "For public inter-communal cooperation institutions first submitted as of 2012 to the provisions of this Article, compensation shall be calculated by holding the weighted average rate of municipalities members of the public inter-communal cooperation institution.
    "For the purposes of the penultimate paragraph of this 2°, the weighted average rate is determined by the ratio of the amount of compensation for the establishment reduction paid to the member communes for the year before the first year of application of this section and the sum of the exempted bases or the applied slaughters for the year preceding that first year of application. »

    
    X. ― Miscellaneous provisions

    
    The general tax code is amended as follows:
    1° In the second paragraph of Article 1478, the word "or" is replaced by the word "and";
    2° The sixth preambular paragraph of Article 1586 octies is supplemented by a sentence as follows:
    "In this second case, the rental value of industrial capital assets assessed under the conditions set out in sections 1499 and 1501 is weighted by a coefficient of 2. » ;
    3° At the end of the first sentence of the third paragraph 1 of Article 1639 A bis, the reference: "of the III of Article 1636 B sexies" is replaced by the reference: "of Article 1636 B undecies".
    XI. ― Update of the provisions relating to the transfer to departments of the balance of the tax on insurance agreements collected by the State until December 31, 2010
    Section L. 3332-2-1 of the General Code of Territorial Communities is amended as follows:
    1° The first paragraph of I is as follows:
    " Effective January 1, 2011, departments receive all of the proceeds from the special tax on insurance agreements collected under the 2° of Article 1001 of the General Tax Code on any premiums or contributions that are due from that date. » ;
    2° The table in the second paragraph of the III is as follows:
    

    
    DEPARTMENT
    FOR CENTAGE

    Ain	0.880 1
    Aisne	0.706 3
    Allier	0.968 3
    Alpes-de-Haute-Provence	0.323 1
    Hautes-Alpes	0.241 3
    Alpes-Maritimes	1.352 4
    Ardèche	0.869 3
    Ardennes	0.628 8
    Ariège	0.425 4
    Aube	0.46 1
    Aude	0.925 4
    Aveyron	0.606 9
    Bouches-du-Rhône	3,358 6
    Calvados	―
    Cantal	0.346 7
    Charente	0.886 9
    Charente-Maritime	0.717 2
    Dear	0.496 9
    Corrèze	0.535 3
    Côte-d'Or	0.341 1
    Côtes-d'Armor	1.355 7
    Creuse	0.273 9
    Dordogne	0.706 1
    Doubs	1.243 5
    Drôme	1.289 1
    Eure	0.547 3
    Eure-et-Loir	0.583 6
    Finistère	1.545 5
    Corse-du-Sud	0.604 9
    Haute-Corse	0.448 5
    Gard	1.603 2
    Haute-Garonne	2.214 7
    Gers	0.515 0
    Gironde	1.955 6
    Hérault	1.867 8
    Ille-et-Vilaine	1.839 6
    Indre	0.319 2
    Indre-et-Loire	0.431 9
    Isère	3,065 7
    Jura	0.605 2
    Landes	0.894 7
    Loir-et-Cher	0.450 7
    Loire	1.734 2
    Haute-Loire	0.549 7
    Loire-Atlantque	1.694 0
    Loiret	―
    Lot	0.338 8
    Lot-et-Garonne	0.637 5
    Lozère	0.083 7
    Hande-et-Loire	0.475 6
    Channel	1.032 8
    Marne	―
    Haute-Marne	0.337 4
    Mayenne	0.558 7
    Meurthe-et-Moselle	1.698 7
    Meuse	0.421 6
    Morbihan	1.023 7
    Moselle	1.374 6
    Nièvre	0.699 9
    North	5.102 7
    Oise	1.499 0
    Orne	0.378 4
    Pas-de-Calais	3.793 5
    Puy-de-Dôme	0.929 0
    Pyrenees-Atlantiques	1.117 4
    Hautes-Pyrénées	0.697 6
    Pyrenees-Orientales	1.125 2
    Bas-Rhin	1,987 2
    Haut-Rhin	2.001 9
    Rhône	―
    Haute-Saône	0.410 1
    Saône-et-loire	1.009 1
    Sarthe	1.029 8
    Savoie	0.936 7
    Haute-Savoie	1.210 4
    Paris	―
    Seine-Maritime	2,124 8
    Seine-et-Marne	1.671 7
    Yvelines	―
    Two-Sèvres	0.576 8
    Somme	1.488 7
    Tarn	0.9079
    Tarn-et-Garonne	0.553 5
    Var	1.420 4
    Vaucluse	1.365 2
    Vendée	1.405 6
    Vienna	0.520 1
    Haute-Vienne	0.689 6
    Vosges	1.298 5
    Yonne	0.576 0
    Belfort Territory	0.269 8
    Essonne	2.367 9
    Hauts-de-Seine	―
    Seine-Saint-Denis	3,384 0
    Val-de-Marne	1.885 3
    Val-d'Oise	1.005 9
    Guadeloupe	0.562 3
    Martinique	0.228 7
    Guyane	0.380 7
    La Réunion	―

    
    
    3° The last two paragraphs of the III are deleted;
    4° It is added an IV as follows:
    "IV. ― Effective January 1, 2011, it is assigned to departments the proceeds of the special tax on insurance agreements collected, pursuant to the first paragraph of the 2° bis, in its drafting effective September 18, 2011, and 6° of Article 1001 of the General Tax Code, on premiums or contributions due from that same date. Each department receives a specified product under conditions identical to those provided in the second paragraph of this article, the percentage of the plate being that set out in III.
    Effective October 1, 2011, it is awarded to departments the proceeds of the special tax on the insurance conventions collected, pursuant to 6° of Article 1001 of the General Tax Code in its writing in force on that same date, on any premiums or contributions made from that date. Each department receives a specified product under conditions identical to those provided in the second paragraph of this article, the percentage of the plate being that set out in III."
    XII. ― Taking into account the corrections in the calculation of the compensation allocation for the reform of the professional tax and the National Fund for Individual Resource Guarantee
    After 2.4 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 For 2010, it is inserted a 2 bis paper to read:
    "2 bis. Following the notification of the compensation of the occupational tax reform defined in 1 and of the removal or repayment of the National Individual Resource Guarantee Fund defined in 2 for the fiscal year 2011, the territorial authorities and public institutions of inter-communal cooperation with clean taxation have until June 30, 2012 to make known to the tax administration any error that would mark the detailed calculation in I of 1.1 to 1.3.
    "At the end of the correction of errors in the individual calculations referred to in the same 1.1 to 1.3 as identified by the territorial authorities and public intercommunal cooperation institutions and by the administration of public finances, the calculations referred to in 2 of the II and III of the said 1.1 to 1.3 and III of 2.1 to 2.3 are carried out in the fall of 2012.
    "The amount of endowment defined in 1.1 to 1.3 and the amount of deduction or repayment defined in 2.1 to 2.3 rectified shall be notified to the territorial authorities and public intercommunal cooperation institutions following the overall calculation operations referred to in the second paragraph of this 2 bis. The difference between the amounts so notified and those notified pursuant to I increases or decreases the monthly allocations of the staffing set out in 1.1 to 1.3 remaining to be paid for 2012, from the monthly allocations defined in 2.1 to 2.3 of this section for 2012, or from the tax advances mentioned in II of Article 46 of Law No. 2005-1719 of 30 December 2005 for 2006 outstanding for 2012 »

    
    XIII. – Entry into force

    
    A. ― 1. I 2 and 3 apply on the basis of taxation due under 2011.
    2. 1 of the I applies from taxation due for the year 2012.
    3. The II and 1 of the III apply as of January 1, 2011.
    4. The 2 of the III applies effective January 1, 2012.
    B. ― 1. The last four paragraphs of 2° of V, 1° and 2° of A of VIII, IX, 2° and 3° of X and XI come into force on 1 January 2011.
    2. IV, V, with the exception of the last four paragraphs of 2°, VI and VII, the b of 2° of A and the B of VIII and 1° of X come into force on 1 January 2012.
    XIV. ― 1 of section 1650 of the General Tax Code is supplemented by four paragraphs as follows:
    "Can participate in the communal commission of direct taxes, without a deliberate vote, the agents of the commune, within the following limits:
    “An agent for municipalities with a population of less than 10,000;
    “–a maximum of three agents for municipalities with a population of between 10,000 and 150,000;
    “– five or more officers for municipalities with a population greater than 150,000. »
    XV. ― 1 of section 1650 A of the same code is supplemented by four paragraphs as follows:
    "Can participate in the inter-communal commission of direct taxes, without a deliberate vote, officials of the public inter-communal cooperation institution, within the following limits:
    “– an agent for public intercommunal cooperation institutions whose population is less than 10,000 inhabitants;
    “—a maximum of three agents for public inter-communal cooperation institutions with a population of between 10,000 and 150,000;
    “– five officers at most for public intercommunal cooperation institutions whose population is more than 150,000 inhabitants. »
    XVI. ― The Government shall submit to Parliament, by September 15, 2013, a report presenting the evolution since 2010 of the base of the components of the lump-sum taxation on network undertakings.

    Rule 45 Learn more about this article...

    
    Article 1379-0 bis of the General Tax Code is supplemented by an IX as follows:
    « IX. ― Urban communities, communities of agglomeration and communities of municipalities are substituted for their common members for the application of the sweeping tax provisions provided for in section 1528 when they ensure the sweeping of the area of roads delivered to public traffic. »

    Rule 46 Learn more about this article...

    
    The general code of territorial authorities is amended as follows:
    1° Before the last paragraph of Article L. 2333-4, a sub-item is inserted as follows:
    "For the 2012 fee, the municipal council decision must be adopted by 15 October 2011. The mayor forwards it to the local public accountant no later than the second working day following October 15, 2011. » ;
    2° Before the last paragraph of Article L. 3333-3, a paragraph is inserted as follows:
    "For the 2012 fee, the decision of the General Council must be adopted by 15 October 2011. The President of the General Council shall forward it to the Public Appointee of the Department no later than the second working day following October 15, 2011. » ;
    3° Section L. 5212-24 is amended as follows:
    (a) In the first sentence of the sixth paragraph, the words "in the penultimate" are replaced by the words "in the fifth";
    (b) After the sixth preambular paragraph, a sub-item reads as follows:
    "For the 2012 fee, the decision of the governing body of the Inter-Community Union or General Council must be adopted by 15 October 2011. The President of the Inter-Community Union or General Council shall forward it to the assignee Public Accountant no later than the second working day after October 15, 2011. »

    Rule 47 Learn more about this article...

    
    The same code is amended:
    1° Article L. 2333-8 is amended as follows:
    (a) The sixth preambular paragraph is supplemented by the words "or newsstand";
    (b) In the last paragraph, after the word "urban", the words "or newsstand" are inserted;
    2° The second paragraph of the C of Article L. 2333-9 is supplemented by a sentence as follows:
    "However, where a municipality or public institution of intercommunal cooperation does not adopt the exemption or refaction provided for in Article L. 2333-8 for devices affixed to newspaper kiosk elements, face-to-face taxation is maintained, regardless of the number of posters actually contained in these devices. »

    Rule 48 Learn more about this article...

    
    After the sixth preambular paragraph of Article L. 5212-24 of the same code, it is inserted a paragraph as follows:
    "By derogation from the first paragraph, the municipalities referred to in the first sentence of the same paragraph whose population is less than or equal to 2,000 inhabitants are beneficiaries of the proceeds of the tax due under the year 2012 in the absence of the deliberation of the inter-communal union or department by 15 October 2011 or when that deliberation was reported before 31 December 2011. The applicable tariff is the one in force in 2011 pursuant to the penultimate paragraph of section L. 2333-4. »

    Rule 49 Learn more about this article...

    
    I. ― The general tax code is amended as follows:
    1° At the penultimate paragraph of 1° of Article 1382, after the word: "mixed", the words are inserted: "the metropolitan poles",
    2° Article 1609 quater is supplemented by a paragraph as follows:
    « Notwithstanding provisions of Article L. 5731-3 of the General Code of Territorial Communities, this article is not applicable to metropolitan poles established pursuant to Article L. 5731-1 of the same code. »
    II. I is applicable to metropolitan poles created as of January 1, 2012.

    Rule 50 Learn more about this article...

    
    The I bis of article 1609 nonies C of the same code is supplemented by a 3 as follows:
    “3. Where applicable, on the concordant deliberations of the member communes and the public institution of intercommunal cooperation, of the remittance of the National Individual Guarantee Fund of the communal and intercommunal resources provided for in 2.1 of theArticle 78 of Act No. 2009-1673 of 30 December 2009 Finance for 2010. »

    Rule 51 Learn more about this article...

    
    I. ― Section I 1647 D of the same code is amended as follows:
    1° The first paragraph is amended to read:
    (a) At the beginning of the first sentence, the words “1. » ;
    (b) In the penultimate sentence, after the word: "up", the words are inserted: ", or the amount of the minimum base determined under the conditions defined in 2 of this I",
    (c) The same sentence is supplemented by the words: "and for those subject to the tax-free amount of income or turnover in the reference period defined in section 1467 A is less than 10 000 € » ;
    (d) After the same sentence, a sentence as follows:
    "For the latter, where the reference period does not correspond to a period of twelve months, the amount of revenues or revenues is reduced or increased, as the case may be, to twelve months. » ;
    (e) The last sentence is deleted;
    2° In the last paragraph, after the word: "paragraph", the words are inserted: "with the exception of the amounts of €100,000 and €10,000, those resulting from deliberations and that referred to in the first paragraph of 2 of this I" and, after the word: "are", are inserted the words: ", from the year following that in which they apply for the first time,"
    3° It is added a 2 as follows:
    “2. In the absence of deliberation for the first two categories of debts defined in the first paragraph of 1 of this I or for one of them only, the amount of the minimum base is equal to the amount of the minimum occupational tax base applied in 2009, as the case may be, either in the municipality or in the public institution of intercommunal cooperation, or in the area of economic activities under the provisions of this section in force as at 31 December 2009.
    "However, where the amount of the minimum base of corporate land contribution determined under the conditions defined in the first paragraph of this 2 is greater than the limits defined in I, for the first two categories of debtors or for one of them only, municipalities and public institutions of inter-communal cooperation may, by deliberation under the conditions provided for in I of Article 1639 A bis, reduce the minimum base. »
    II. ∙ 1. The 3° of I applies effective January 1, 2012.
    2. The 1° and 2° of I apply on the basis of the 2013 taxation.
    However, if the deliberation of the 1st of I is taken before February 15, 2012, it applies to taxation due under 2012.

    Rule 52 Learn more about this article...

    
    I. ― Section 4 of chapter II of title III of Book I of the Mining Code is supplemented by an article L. 132-16-1, as follows:
    "Art. L. 132-16-1.-For deposits at sea within the limits of the continental shelf, with the exception of deposits at sea operated from land-based facilities, the holders of liquid or gaseous hydrocarbon mining concessions are required to pay annually to the State, for the benefit of the State and the regions, a progressive and production-based royalty. This fee is due to the day of the first sale of hydrocarbons extracted inside the perimeter that delimits the concession.
    "The royalty is calculated by applying a rate at the fraction of each annual production tranche. This rate is progressive and fixed by decree according to the nature of the products, from the continent off which the deposit is located, the depth of water, the distance of the deposit from the coast of the territory concerned and the amount of expenses incurred during the exploration and development period, within 12%. It applies to the value of production from the field.
    "The proceeds of the tax are allocated 50% to the State and 50% to the region whose point of the territory is closest to the deposit.
    "The recovery of the royalty established in this article, the collection of which is the responsibility of the public accountants responsible for the state revenues, shall be carried out under the conditions provided for in public matters in Article L. 2321-1 of the general code of public ownership.
    "A decree specifies the terms and conditions for the application of this section, including the guarantees provided to the holder of the operating title with respect to the determination of the basis for calculating the royalty. »
    II. ― I applies to hydrocarbon sales effective January 1, 2014.

    Rule 53 Learn more about this article...

    
    Generalization of teleprocedures: lowering the threshold of the requirement for tele-reporting and tele-regulation of companies to the General Directorate of Public Finance.
    I. ― Section 1649 quater B quater of the general tax code is amended as follows:
    A. ― I is amended as follows:
    1° After the word: "electronic", the end of the first preambular paragraph was deleted as of 1 January 2013;
    2° In the second paragraph, the words ", regardless of their turnover" are deleted as of January 1, 2015;
    B. ∙ II is amended as follows:
    1° Effective January 1, 2014, the words are added: "and by companies whose turnover for the previous year is more than €80,000 excluding taxes";
    2° Effective January 1, 2015, after the word "electronic", the end is deleted;
    C. ∙ The III is amended as follows:
    1° Effective October 1, 2012, the first paragraph is supplemented by the words: "or where the company is subject to corporate tax, regardless of the amount of its turnover";
    2° Effective October 1, 2013, in the first paragraph, the amount "300,000 €" is replaced by the amount "80 000 €";
    3° Effective 1 October 2014, after the word "electronic", the end of the first paragraph is deleted and the second paragraph is deleted;
    D. ∙ The IV is amended as follows:
    1° Effective January 1, 2013, the words are added: "or where the company is subject to corporate tax regardless of the amount of its turnover";
    2° Effective January 1, 2014, after the word "electronic", the end is deleted;
    E. ― Effective January 1, 2012, a VI is added as follows:
    "VI. ― The declarations of results of non-taxed real estate companies as well as their annexes are subscribed electronically by the companies defined in the second to last paragraphs of I and by the companies whose number of partners is greater than or equal to 100. »
    II. ― In the 4th of section 1681 quinquies of the same code, after the reference: "231", the words are inserted: "due by the undertakings not subject to the obligation to teleregulation referred to in 5 of section 1681 septies and the payments related to the contribution provided for in section 234 nonies due by a company or group referred to in section 234 terdecies".
    III. ― Article 1681 sexies of the same code is amended as follows:
    1° At 1, the reference: "and 3" is replaced by the references: ", 3 and 4";
    2° It is added a 4 as follows:
    “4. Regardless of their amount, the corporate land contribution and the lump-sum tax on network undertakings, recovered through roles, cannot be paid by transfer. This prohibition also applies to the deposit of corporate land contributions referred to in section 1679 quinquies. »
    IV. ― Section 1681 septies of the same code is amended as follows:
    1° At the end of the 4th, the words: "when the company's tax-free turnover for the previous year is more than 230,000 euros" are deleted;
    2° 5 is thus written:
    « 5. Companies subject to corporate tax, whether indebted or not, pay the wage tax referred to in section 231 by teleregulation. »
    V. ― The 1st and 2nd of the IV apply as of October 1, 2012.
    VI. ― Section 1695 quater of the General Tax Code is amended as follows:
    1° Effective October 1, 2012, and as a transitional measure until September 30, 2014, the first paragraph is supplemented by the words: "or where the company is subject to corporate tax, regardless of the amount of its turnover";
    2° Effective October 1, 2013 and as a transitional measure until September 30, 2014, in the first paragraph, the amount "300,000 €" is replaced by the amount "80 000 €";
    3° Effective October 1, 2014, after the word "scheduling", the end of the first paragraph is deleted and the second paragraph is deleted.
    VII. ― Section 1738 of the same code is supplemented by a 3 as follows:
    “3. Failure to pay a transfer tax will result in a 0.2% increase in the amount of money that has been paid by this method of payment. This increase does not apply to amounts already increased under the 1. »
    Lowering the threshold of the obligation to wire operators to the general customs and indirect duties.
    VIII. ― The Customs Code is amended as follows:
    1° In 3 of section 114, effective 1 January 2013, the amount: "50 000 €" is replaced by the amount: "5,000 €" and the words "transfer" are replaced by the words "transferred by wire";
    2° On the 4th of section 284 quater, effective January 1, 2013, the amount: "7,600 €" is replaced by the amount: "5,000 €" and the words: "do by transfer" are replaced by the words "do by teleregulation".
    Improved recovery conditions in the event of a collective proceeding.
    IX. ― 2 of Article 1586 octies of the General Tax Code is amended as follows:
    1° After the word: "commercial," the words are inserted: "opening a procedure for judicial safeguarding, recovery or liquidation";
    2° After the word: "decompted", the word is inserted: "or";
    3° The words are added: "to the day of the opening judgment of the collective procedure".
    Rationalization of the payment procedure.
    X. ― A. ― Article 1716 bis I of the General Tax Code is amended as follows:
    1° After the word: "State", the end of the first paragraph is deleted;
    2° After the first paragraph, two sub-items are inserted:
    "The first paragraph is applicable where the amount of rights proposed by the individual to pay by dation is not less than €10,000, for each tax considered.
    "The offer of dation cannot be withdrawn within six months of the date of its filing. This period may be extended by a reasoned decision of the administrative authority, notified to the interested party. » ;
    3° Five subparagraphs are added:
    "If the person concerned does not give his or her acceptance to the approval of the goods offered in payment for the value offered in the offer of a dation or if he or she withdraws his offer of a dation before the notification of the decision of approval, the fees due shall be the interest of delay provided for in section 1727, calculated from the first day of the month following that in which the fees were to be paid up to the last day of the month of the
    "When the State accepts the goods offered in payment for a different liberatory value than the one offered by the person concerned in its offer, the latter has thirty days to confirm its offer to this new value or to renounce it. If renounced, the delayed interest is calculated from the first day of the month following the expiration of the thirty-day period referred to above, until the last day of the month of payment.
    "The offer of dation is not admissible:
    « 1° If the goods offered in payment have previously given rise to two refusals of approval;
    « 2° When they have been detained for less than five years by the individual. This condition does not apply if they have entered its possession by transfer for free. »
    B. ― The 1° bis of section 1723 ter-00 A of the same code is repealed.
    Improved control and recovery of Alsatian heavy duty and national heavy duty tax.
    XI. ∙ The Customs Code is amended as follows:
    A. ― Section 281 is amended as follows:
    1° In the first paragraph, the words: "failures against" are replaced by the words: "offences to provisions relating to" and the word: "repressed" is replaced by the word "repressed";
    2° The second and third paragraphs are deleted;
    B. ― Section 282 is amended as follows:
    1° At the beginning, two paragraphs are added:
    "It is a constitutive of a breach of any irregularity that has the purpose or result of eliminating or impairing the recovery of the tax.
    "The circulation of the debtor on the taxable network, while the tax advance is insufficient, is a constitutive of a breach. » ;
    2° In the first sentence of the second paragraph, the word "first" is replaced by the word "third";
    C. ― In section 283, the words "any breach" are replaced by the words "any offence";
    D. ― Article 283 bis is read as follows:
    "Art. 283 bis.-The officers referred to in the second paragraph of Article 281 and authorized by the specific texts applicable to them shall have the powers of investigation and recognition necessary for the implementation of the controls provided for in the same paragraph.
    "The finding of the offences referred to in the same article 281 shall be made by a verbatim record established by decree in the Council of State.
    "The officers referred to in the second paragraph of Article 281 are entitled to transfer with the persons prosecuted under the conditions provided for in Article 350.
    "These agents may immobilize the vehicle as an offence under the conditions set out in Chapter V of Title II of Book III of the Highway Code to ensure the collection of the fine referred to in Article 283 of this Code. » ;
    E. ― The second sentence of the second paragraph of Article 283 quater is supplemented by the words: "who is assigned to the Agence de financement des infrastructures de transport de France";
    F. ― The VII of Article 285 septies is thus amended:
    1° In the first paragraph of 1 the words: "failures against" are replaced by the words: "offences to provisions relating to" and the word: "repressed" is replaced by the word "repressed";
    2° The second and third paragraphs of the same 1 are deleted;
    3° Before the first paragraph of 2, two subparagraphs are added:
    "It is a constitutive of a breach of any irregularity that has the purpose or result of eliminating or impairing the recovery of the tax.
    "The circulation of the debtor on the taxable network, while the tax advance is insufficient, is a constitutive of a breach. » ;
    4° In the first sentence of the second paragraph of the same 2, the word "first" is replaced by the word "third";
    5° In 3, the words: "any breach mentioned" are replaced by the words: "any offence mentioned";
    6° 4 is thus written:
    “4. The officers referred to in the second paragraph of 1 and authorized by the specific texts applicable to them shall have the powers of investigation and recognition necessary for the implementation of the controls provided for in the same paragraph.
    "The finding of the offences referred to in the same 1 shall be made by minutes established according to the terms fixed by decree in the Council of State.
    "The officers referred to in the second paragraph of said 1 shall be entitled to transfer with the persons prosecuted under the conditions provided for in section 350.
    "These agents may immobilize the vehicle as an offence under the conditions set out in Chapter V of Title II of Book III of the Highway Code to ensure the perception of the fine referred to in 3 of this VII. » ;
    G. ― The second sentence of the second paragraph of the IX of the same article 285 septies is supplemented by the words: "whose product is assigned to the Agence de financement des infrastructures de transport de France";
    H. ― Articles 299 to 321 are repealed;
    I. ― 1. At the beginning of title XII, a preliminary chapter entitled "Dematerialization of acts" was added.
    2. Article 322 is inserted in the preliminary chapter of Title XII, as it results from the 1st, and is thus written:
    "Art. 322.- Minutes and other acts established under this Code may be digitally or electronically signed. The list of the acts concerned as well as the modalities of this signature and the persons who may use it are specified by decree in the Council of State.
    “The acts mentioned in the first paragraph may be kept in dematerialized form in conditions that guarantee their integrity and safety. »
    XII.-The A to E of the XI come into force on 1 January 2013.
    XIII.-In the first paragraph of Article L. 325-1 of the Highway Code, after the word "common", the words "as well as vehicles in violation of the provisions of Articles 269 to 283 ter and 285 septies of the Customs Code".
    XIV.-Le III de l'article 153 de la loi n° 2008-1425 du 27 décembre 2008 de finances pour 2009 est ainsi modifié :
    A. ― At 12° of the A, the word "nominative" and the words: ", relative to the due tax and the defects found" are deleted;
    B. ― 2 of B:
    1° In the first sentence, after the words: "A and" are inserted the words: "Personals";
    2° After the word: "indirect", the end of the first sentence is deleted;
    3° Is added a sentence as follows:
    "The provider and all of its staff are required to be held at the professional secret duty defined to articles 226-13 and 226-14 of the Criminal Code. »

    
    

    
    Secure recovery of urban planning taxes

    
    XV. - 2 of the B of Article 28 of Act No. 2010-1658 of 29 December 2010 of Corrigendum Finance for 2010 is repealed.

    Rule 54 Learn more about this article...

    
    The book of tax procedures is amended as follows:
    1° Article L. 16 C is repealed;
    2° Article L. 61 B is amended as follows:
    (a) In 1, the words: "of the public treasury" are replaced by the words: "of the general management of public finances" and, after the word: "taxes", are inserted the words: "in the conditions mentioned in 1° of the second article";
    (b) At the beginning of the 2nd is added a sentence as follows:
    "For the control of the tax provided for in I of Article 1605 of the General Tax Code and under the conditions mentioned in 1° of II of the same article, the agents mentioned in 1 of this article may make the material observation of the detention of television receivers or similar devices allowing the reception of television. » ;
    (c) In 2, after the reference: "1", the words "of this article" are inserted.

    Rule 55 Learn more about this article...

    
    The IV of section L. 21 B of the same book is repealed.

    Rule 56 Learn more about this article...

    
    In the second paragraph of Article L. 26 of the same book, after the word "transport", the words are inserted: ", to the sedentary or ambulance post offices, including to the sorting rooms, to the premises of the enterprises ensuring the delivery of folds and parcels".

    Rule 57 Learn more about this article...

    
    After the article L. 107 A of the same book, an article L. 107 B is inserted as follows:
    "Art. 107 B.- Without prejudice to the provisions of Article L. 135 B, any natural person subject to an expropriation procedure or a control procedure relating to the value of a real property or stating the need to assess the value of a real property for the determination of the base of the solidarity tax on the property or transfer rights on a free basis may obtain, by
    "Similar real property includes property of type and area similar to that specified by the applicant.
    "Communicable information is the street and the commune, as well as the area, type and characteristics of the real estate, the nature and the date of transfer and the declared land value on this occasion and the publication references to the real estate file.
    "This information is reserved for the personal use of the applicant.
    "The consultation of this information is subject to a secure prior authentication procedure, for the purpose of which the applicant must justify its quality and accept the general terms and conditions of access to the service and the registration of its consultation.
    "The circumstance that the price or valuation of a property has been determined on the basis of information obtained under this section does not constitute an obstacle to the right of the administration to rectify that price or valuation in accordance with the contradictory procedure provided for in Article L. 55.
    "A decree in the Council of State, taken after the advice of the National Commission on Informatics and Freedoms, defines the modalities for the application of this article, including the terms and conditions of communication of information electronically. »

    Rule 58 Learn more about this article...

    
    I. ― The same book is thus modified:
    1° The fifth paragraph of Article L. 169 is amended as follows:
    (a) After the reference: "1649 A", the end of the first sentence is as follows: ", 1649 AA and 1649 AB of the same code were not respected. » ;
    (b) After the first sentence, a sentence is inserted as follows:
    "However, in the event of non-compliance with the declarative obligation under section 1649 A, this extension of time does not apply when the taxpayer demonstrates that the total balances payable to the taxpayer's foreign accounts are less than €50,000 as of December 31, of the year in which the return was to be made. » ;
    (c) The beginning of the last sentence is thus written: "The right of resumption of the administration concerns... (The rest without change). » ;
    2° At 1° of Article L. 228, the words: "an administrative assistance agreement to combat fraud or tax evasion that came into force at the time of the facts and whose implementation allows for effective access to any information, including bank," are replaced by the words: ", for at least three years at the time of the facts, an administrative assistance agreement allowing the exchange of any information".
    II.-The 1° of I applies to recovery periods expiring after December 31, 2011 and the 2° of the same I applies to cases submitted as of January 1, 2012 to the Tax Offences Commission by the Budget Minister.

    Rule 59 Learn more about this article...

    
    I. ― The same book is thus modified:
    1° Article L. 45 is supplemented by a 3 as follows:
    “3. Officials of the administrations of the other Member States of the European Union duly authorized by the requesting authority by a written mandate and authorized by the French administration may, according to the terms fixed by decree in the Council of State:
    “(a) Being present in offices where officers perform their duties;
    “(b) Assisting in the administrative procedures conducted in French territory;
    "(c) Ask taxpayers and request information;
    "(d) Examine records and receive copies of the information sought.
    "Any refusal by the taxpayer to the presence of officials of the administrations of the other Member States in the course of the investigations set out in 1 is considered to be a refusal against the agents of the administration and, where applicable, to apply articles 1732 and 1734 of the General Tax Code.
    2° Article L. 81 is supplemented by a paragraph as follows:
    "Government officials of other Member States may attend the exercise of the right of communication under the conditions set out in Article L. 45. » ;
    3° Article L. 283 A is as follows:
    "Art. L. 283 A.-I. ― For the purpose of this book, the requesting Member State agrees with the Member State of the European Union which makes a request for assistance and the requested Member State of the European Union Member State to which this request is addressed.
    “II. ― The administration may require the Member States of the European Union and is required to provide them with assistance in the collection, notification of acts or decisions, including judicial decisions, precautionary measures and exchange of information relating to all related claims:
    « 1° All taxes, taxes and duties whatever they are, collected by a Member State or on behalf of the Member State or by its territorial or administrative subdivisions or on behalf of them, including local authorities, or on behalf of the Union;
    « 2° Sanctions, fines, royalties and administrative increases related to claims that may be subject to a request for mutual assistance in accordance with the 1° issued by the administrative authorities responsible for the collection of the taxes, taxes or fees concerned or administrative investigations thereof or having been confirmed, at the request of the administrative authorities, by administrative or judicial bodies;
    « 3° royalties collected for certificates and similar documents issued under administrative procedures relating to taxes, taxes and fees;
    « 4° Interests and fees relating to claims that may be subject to a request for assistance in accordance with 1° to 3°.
    "III. ― Are excluded from this mutual assistance:
    « 1° Mandatory social contributions due to the Member State or any of its subdivisions or to social security organizations under public law;
    « 2° The royalties which are not mentioned in 2° and 3° of II;
    « 3° Contractual rights, such as consideration paid for the performance of a public service;
    « 4° Criminal penalties imposed on the basis of prosecution for the diligence of the Public Prosecutor ' s Office or other criminal sanctions not mentioned in 2° of II."
    4° Article L. 283 B is as follows:
    "Art. L. 283 B.-I. ― The competent authority is not required to provide assistance to recover or take precautionary measures, to notify acts or decisions, including judicial decisions, and to provide information where the application applies to receivables due for more than five years. This deadline is not enforceable when a first request was made before this deadline.
    “II. ― The procedure for computation of this period is as follows:
    « 1° When the original debt or recovery is contested, the five-year period shall be short of the date on which the claim or title of the requesting State was finally decided;
    « 2° When a payment period or a phased payment of claims has been granted to the debtor by the requesting State, the five-year period is short from the expiry of the payment period.
    "III. ― In all cases, the competent authority is not required to grant assistance when the application concerns claims due for more than ten years. » ;
    5° Chapter IV of title IV is supplemented by articles L. 283 C to L. 283 F as follows:
    "Art. L. 283 C.-I. ― The collection of claims, referred to in Article L. 283 A, the amount of which is greater than or equal to 1,500 € and the taking of precautionary measures in respect of the above-mentioned claims from the Member States of the European Union are entrusted to the competent public accountants.
    “II. ― These receivables are recovered in accordance with the terms applicable to claims of the same nature arising in the national territory and the late interest shall run from the date of receipt of the request for recovery.
    "III. ― If the recovery relates to a debt that has no equivalent in the tax system of the required authority, the debt is recovered as in income tax.
    "IV. ― The claims referred to in I and III do not enjoy any privilege.
    "V. ― The competent authority shall respond to the request for recovery assistance when the debt has been the subject of a recovery fee.
    "VI. – The request for recovery assistance is accompanied by a uniform instrument established by the requesting Member State and allowing the adoption of enforceable measures. This instrument reflects the substance of the original executive title.
    "The minimum information it must contain is set by regulation.
    "This instrument is transmitted by the requesting Member State. It is the only basis for recovery measures and interim measures taken to ensure the recovery of the debt of that State and is directly recognized as an enforceable title.
    « VII. ― Assistance to recovery is granted provided that the debt or recovery title is not contested in the requesting Member State and that the appropriate recovery procedures have been implemented in that State.
    « VIII. ― The requesting Member State may also request recovery assistance:
    « 1° When it is evident that there are no assets that can be recovered from its territory or that recovery procedures cannot result in the full payment of the debt and that it has specific information indicating that the debtor has assets in France;
    « 2° When the implementation of recovery procedures results in difficulties or disproportionate costs for the requesting Member State.
    « IX. ― As soon as it is informed by the requesting Member State or by the debtor of the filing of a contestation of the debt or title, the competent authority shall suspend the recovery procedure until the notification of the decision of the competent body of the requesting Member State, unless it receives an express request for the prosecution of the recovery procedure with a declaration certifying that its national law allows it to be granted
    "X. ― At the request of the requesting Member State or when it considers it necessary, the competent public accountant shall take all necessary precautionary measures to guarantee the recovery of the debt of that State.
    « XI. ― The competent authority shall respond to a request for precautionary measures:
    « 1° Where the debt has been the subject of a debt recovery, but the debt or debt recovery is contested at the time the claim is filed;
    « 2° Where the debt is not yet the subject of a recovery title, to the extent that the legislation of the requesting Member State allows for interim measures in the absence of an enforceable title.
    « XII. ― Questions relating to the limitation of recovery action and the interruptive or suspensive nature of the acts carried out by the public accountant for the recovery of claims of another Member State are appreciated according to the law of the requesting State.
    "When the law of the requested State does not allow for the interruption, suspension or extension of the limitation period, the acts carried out by the administration of that State shall be deemed to have the same switching or suspensive effects as if they had been performed in the requesting State.
    "This XII applies without prejudice to the possibility for the requesting State to carry out acts intended to interrupt, suspend or extend the limitation period for the action in recovery of its claims.
    "Art. L. 283 D.-I. ― The financial administrations shall provide to the administrations of the other Member States, at their request, any information likely relevant to the recovery of claims referred to in 1 to 4 of Article L. 283 A, with the exception of that which could not be obtained for the recovery of their own claims of the same nature on the basis of the legislation in force.
    “II. ― They cannot provide information that would reveal a commercial, industrial or professional secret or whose communication would affect public safety or order.
    "However, financial authorities may not refuse to provide this information solely because it is held by a bank, another financial institution, a person designated or acting as an agent or trustee or that they relate to a person's capital interest.
    "III. ― The information exchanged under the provisions of Articles L. 283 A to L. 283 F may only be transmitted for the purpose of implementing recovery or conservatory measures relating to claims referred to in 1 to 4° of II of Article L. 283 A of this book. The recipient administration of this information is subject to professional secrecy in Articles 226-13 and 226-14 of the Criminal Code.
    "IV. ∙ Information exchanged under the provisions of Articles L. 283 A to L. 283 F may be invoked or used as evidence by financial administrations.
    "Art. L. 283 E.-In the event of an amicable procedure between the financial administrations of two Member States of the European Union relating to the apportionment of the tax charge, the measures for the recovery of the debt of the requesting State shall be suspended or interrupted until the end of this procedure, without prejudice to any precautionary measures.
    "However, in the event of fraud or insolvency organization and where the emergency commands, recovery measures are continued.
    "Art. L. 283 F.-The officials of the administrations of the other Member States duly authorized by the requesting authority by a written mandate and authorized by the French administration may assist the officers of the administration in the course of the judicial proceedings in France. »
    II. ― The Customs Code is amended as follows:
    1° After section 2 of chapter II of title XII, a section 2 bis entitled “International assistance for recovery” includes articles 349 ter to 349 octies as follows:
    "Art. 349 ter.-I. ― For the purposes of this section, the requesting Member State agrees with the Member State of the European Union which makes a request for assistance and the requested Member State of the European Union Member State to which this request is addressed.
    “II. ― The administration may require the Member States of the European Union and is required to provide them with assistance in the collection, notification of acts or decisions, including judicial decisions, precautionary measures and exchange of information relating to all related claims:
    « 1° All taxes, taxes and duties whatever they are, collected by a Member State or on behalf of the Member State or by its territorial or administrative subdivisions or on behalf of them, including local authorities, or on behalf of the European Union;
    « 2° Sanctions, fines, royalties and administrative increases related to claims that may be subject to a request for mutual assistance in accordance with the 1° issued by the administrative authorities responsible for the collection of the taxes, taxes or duties concerned or administrative investigations thereof or having been confirmed, at the request of these administrative authorities, by administrative or judicial bodies;
    « 3° Interests and fees relating to claims that may be subject to a request for assistance in accordance with 1° and 2°.
    "However, claims relating to criminal sanctions imposed on the basis of prosecution are excluded from the due diligence of the Public Prosecutor's Office or other criminal sanctions that are not mentioned in 2°.
    "Art. 349 quater.-The competent administration is not required to provide assistance for the recovery or taking of precautionary measures, to notify acts or decisions, including judicial decisions, and to provide information where the application is for claims due for more than five years. This deadline is not enforceable when a first request was made before this deadline.
    "The procedure for computation of this period is as follows:
    « 1° When the original debt or recovery is contested, the five-year period shall be short of the date on which the claim or title of the requesting State was finally decided;
    « 2° When a payment period or a phased payment of claims has been granted to the debtor by the requesting State, the five-year period is short from the expiry of the payment period.
    "In all cases, the administration is not required to grant assistance when the application concerns claims due for more than ten years.
    "Art. 349 quinquies.-I. ― The collection of claims referred to in Article 349 ter, the amount of which is greater than or equal to 1,500 € and the taking of precautionary measures in respect of the above-mentioned claims from the Member States of the European Union are entrusted to the accountant of the competent customs.
    “II. ― These receivables are recovered in accordance with the terms applicable to claims of the same nature arising in the national territory and the late interest shall run from the date of receipt of the request for recovery.
    "III. ― The receivables mentioned in I do not have any privilege.
    "IV. ― The competent authority shall respond to the request for recovery assistance when the debt has been the subject of a recovery fee.
    "The request for recovery assistance is accompanied by a uniform instrument established by the requesting State and allowing the adoption of enforceable measures. This instrument reflects the substance of the original executive title.
    "The minimum information it must contain is set by regulation.
    "This instrument is transmitted by the requesting Member State. It is the only basis for recovery measures and interim measures taken to ensure the recovery of the debt of that State and is directly recognized as an enforceable title.
    "V. ― Assistance to recovery is granted provided that the debt or recovery title is not contested in the requesting Member State and that the appropriate recovery procedures have been implemented in that State.
    "VI. ― The requesting Member State may also request recovery assistance:
    « 1° When it is evident that there are no assets that can be recovered from its territory or that recovery procedures cannot result in the full payment of the debt and that it has specific information indicating that the debtor has assets in France;
    « 2° When the implementation of recovery procedures results in difficulties or disproportionate costs for the requesting Member State.
    « VII. ― As soon as it is informed by the requesting Member State or by the debtor of the filing of a contestation of the debt or title, the competent authority shall suspend the recovery procedure until the notification of the decision of the competent body of the requesting Member State, unless it receives an express request for the prosecution of the recovery procedure with a declaration certifying that its national law allows it to be granted
    « VIII. ― At the request of the requesting Member State or when it considers it necessary, the competent customs accountant shall take all necessary precautionary measures to guarantee the recovery of the debt of that State.
    " IX. ― The competent authority shall respond to a request for precautionary measures:
    « 1° Where the debt has been the subject of a debt recovery, but the debt or debt recovery is contested at the time the claim is filed;
    « 2° Where the debt is not yet the subject of a recovery title, to the extent that the legislation of the requesting Member State allows for interim measures in the absence of an enforceable title.
    "X. ― Issues relating to the limitation of recovery action and to the interruptive or suspensive nature of the acts carried out by the Customs Accountant for the recovery of claims of another Member State are appreciated according to the legislation of the requesting Member State.
    "When the legislation of the requested Member State does not allow for the interruption, suspension or extension of the limitation period, the acts carried out by the administration of that State shall be deemed to have the same interruptive or suspensive effects as if they had been performed in the requesting Member State.
    "This X shall apply without prejudice to the possibility for the requesting Member State to carry out acts intended to interrupt, suspend or extend the limitation period for the action in recovery of its claims.
    "Art. 349 sexies.-I. ― The financial administrations shall provide to the administrations of the other Member States, at their request, any information likely relevant to the recovery of claims referred to in 1 to 3 of Article 349 ter, except that which could not be obtained for the recovery of their own claims of the same nature on the basis of the legislation in force.
    “II. ― They cannot provide information that would reveal a commercial, industrial or professional secret or whose communication would affect public safety or order.
    "However, financial authorities may not refuse to provide this information solely because it is held by a bank, another financial institution, a person designated or acting as an agent or trustee or that they relate to a person's capital interest.
    "III. ― The information exchanged under the provisions of sections 349 ter to 349 octies may only be transmitted for the purpose of implementing recovery or conservatory measures relating to claims referred to in 1 to 3° of II of Article 349 ter of this Code. The recipient administration of this information is subject to professional secrecy in Articles 226-13 and 226-14 of the Criminal Code.
    "Art. 349 septies.-The officials of the administrations of the other Member States of the European Union duly authorized by the requesting authority by a written mandate and authorized by the French administration may, according to the terms fixed by decree in the Council of State:
    « 1° Being present in offices where officers perform their duties;
    "2° Assisting in the administrative procedures conducted in French territory;
    « 3° Ask taxpayers and request information;
    « 4° Examine records and receive copies of the information sought.
    "Art. 349 octies.-The officials of the administrations of the other Member States duly authorized by the requesting authority by a written mandate and authorized by the French administration may assist the officers of the administration in the course of the judicial proceedings in France. » ;
    2° Section 381 bis is repealed.
    III.-The Rural and Maritime Fisheries Code is amended as follows:
    1° Title I of Book VI is thus amended:
    (a) At the beginning, a chapter I was added entitled “General Organization of Production and Markets” and included articles L. 611-1 to L. 611-7;
    (b) It is added a chapter II entitled “International Recovery Assistance” and includes articles L. 612-1 to L. 612-6, as follows:
    "Art. L. 612-1.-For the purposes of this chapter, the requesting Member State shall agree with the Member State of the European Union which shall make a request for assistance and the requested Member State of the Member State of the European Union to which this request is addressed.
    "Art. L. 612-2.-For each of the expenses they are competent to incur in this capacity, registered establishments as paying bodies within the meaning of Council Regulation (EC) No. 1290/2005 of 21 June 2005 relating to the financing of the common agricultural policy may require Member States of the European Union, and they are required to lend their assistance to the same extent, their assistance in the matter of recovery, taking decisions of conservatory measures
    « 1° Returns, interventions and other measures that are part of the full or partial recovery system of the European Agricultural Guarantee Fund and the European Agricultural Fund for Rural Development, including amounts to be collected in these actions;
    « 2° Sanctions, fines, royalties and administrative increases related to claims that may be subject to a request for assistance in accordance with 1°;
    « 3° royalties collected for certificates and similar documents issued in the administrative proceedings relating to amounts mentioned in 1° and 2°;
    « 4° Interests and expenses relating to claims that may be subject to a request for assistance under this section.
    "Art. L. 612-3.-I. ― The competent paying agency is not required to provide its assistance in recovering money, notifying acts or decisions, including judicial decisions, taking precautionary measures or providing information where the application applies to receivables due for more than five years. This deadline is not enforceable when a first request was made before this deadline.
    “II. ― The procedure for computation of this period is as follows:
    « 1° When the original debt or recovery is contested, the five-year period shall be short of the date on which the claim or title of the requesting State was finally decided;
    « 2° When a payment period or a phased payment of claims has been granted to the debtor by the requesting State, the five-year period is short from the expiry of the payment period.
    "III. ― In all cases, the competent paying agency is not required to grant assistance when the application concerns claims due for more than ten years.
    "Art. L. 612-4.-I. ― The collection of claims referred to in section L. 612-2, the amount of which is greater than or equal to € 1,500 and the taking of precautionary measures relating to these claims, shall be entrusted to the accountant of the competent paying agency to incur the expense.
    “II. ∙ Claims are recovered in the manner applicable to claims of the same nature arising in the national territory and interest in delay is accrued from the date of receipt of the request for recovery.
    "III. ― The receivables mentioned in I do not have any privilege.
    "IV. ― The competent paying agency shall respond to the request for recovery assistance when the debt has been the subject of a recovery fee.
    "V. ― The request for recovery assistance is accompanied by a uniform instrument established by the requesting Member State and allowing the adoption of enforceable measures. This instrument reflects the substance of the original executive title.
    "The minimum information it must contain is set by regulation.
    "This instrument is transmitted by the requesting state. It is the only basis for recovery measures and interim measures taken to ensure the recovery of the debt of that State and is directly recognized as an enforceable title.
    "VI. ― Assistance to recovery is granted provided that the debt or recovery title is not contested in the requesting Member State and that the appropriate recovery procedures have been implemented in that State.
    "In the event of an amicable procedure between the paying agencies of two Member States of the European Union relating to the distribution of the tax charge, the measures for the recovery of the debt of the requesting State are suspended or interrupted until the end of this procedure, without prejudice to the possible precautionary measures.
    "However, in the event of fraud or insolvency organization and where the emergency commands, recovery measures are continued.
    « VII. ― The requesting Member State may also request recovery assistance:
    « 1° When it is evident that there are no assets that can be recovered from its territory or that recovery procedures cannot result in the full payment of the debt and that it has specific information indicating that the debtor has assets in France;
    « 2° When the implementation of recovery procedures results in difficulties or disproportionate costs for the requesting Member State.
    « VIII. ― As soon as it is informed by the requesting Member State or by the debtor of the filing of a dispute relating to the debt or the title that it is responsible for recovering, the competent accountant shall suspend the recovery procedure until the notification of the decision of the competent Member State to decide on this dispute, unless the competent accountant has taken it of an express request for the prosecution of the declaration
    « IX. ― At the request of the requesting Member State or when it considers it necessary, the competent accountant shall take all necessary precautionary measures to guarantee the recovery of the debt of that State.
    "X. ― The competent accountant follows a request for precautionary measures:
    « 1° Where the debt has been the subject of a debt recovery, but the debt or debt recovery is contested at the time the claim is filed;
    « 2° Where the debt is not yet the subject of a recovery title, to the extent that the legislation of the requesting Member State allows for interim measures in the absence of an enforceable title.
    « XI. ― Questions relating to the limitation of recovery action and to the interruptive or suspensive nature of the acts carried out by the accountant for the recovery of claims of another Member State of the European Union are appreciated according to the legislation of the requesting Member State.
    "Inasmuch as the law of the State does not permit the interruption, suspension or extension of the limitation period, the acts carried out by the competent paying agency shall be deemed to have the same switching or suspensive effects as if they had been performed in the requesting Member State.
    "This XI shall apply without prejudice to the possibility for the requesting Member State to carry out acts intended to interrupt, suspend or extend the limitation period for the action in recovery of its claims.
    "Art. L. 612-5.-I. ― The competent paying agency shall communicate to the administrations of the other Member States of the European Union, at their request, any information likely relevant to the recovery of claims referred to in 1 to 4 of Article L. 612-2, except that which could not be obtained for the recovery of their own claims of the same nature on the basis of the legislation in force in that State.
    “II. ― The paying agency cannot provide information that would reveal a commercial, industrial or professional secret or whose communication would affect public safety or order.
    "However, it cannot refuse to provide this information solely for the reason that it is held by a bank, another financial institution, a person designated or acting as an agent or trustee or that they relate to a person's capital interest.
    "III. ― The information exchanged under the provisions of Articles L. 612-2 to L. 612-6 may only be transmitted for the purpose of implementing recovery or conservatory measures relating to claims referred to in 1 to 4 of Article L. 612-2 of this Code.
    "The recipient administration of this information is subject to professional secrecy in Articles 226-13 and 226-14 of the Criminal Code.
    "IV. ∙ The information exchanged under the provisions of sections L. 612-2 to L. 612-6 may be invoked or used as evidence by the competent payers.
    "Art. L. 612-6.-The officials of the administrations of the other Member States of the European Union duly authorized by the requesting authority by a written mandate and authorized by the French administration may, in accordance with the terms fixed by decree in the Council of State:
    « 1° Being present in offices where officers perform their duties;
    "2° Assisting in the administrative procedures conducted in French territory;
    « 3° Ask taxpayers and request information;
    « 4° Examine records and receive copies of the information sought. » ;
    2° Chapter I of Book VI title II is supplemented by articles L. 621-13 and L. 621-14 as follows:
    "Art. L. 621-13.-The establishment referred to in Article L. 621-1 may require the Member States of the European Union and is required to provide them with assistance in the collection, notification of administrative acts or decisions, including judicial decisions, interim measures and exchange of information relating to all related claims:
    « 1° Contributions and other fees under the joint organization of markets in the sugar sector and collected on the basis of Article L. 621-12-1;
    « 2° Sanctions, fines, royalties and administrative increases related to claims that may be subject to a request for assistance under the 1st;
    « 3° royalties collected for certificates and similar documents issued in the administrative proceedings relating to amounts mentioned in 1° and 2°;
    « 4° Interests and expenses relating to claims that may be subject to a request for assistance under this section.
    "He shall carry out this mission in the conditions and manner defined in articles L. 612-3 to L. 612-6.
    "Art. L. 621-14.-The officials of the administrations of the other Member States of the European Union duly authorized by the requesting authority by a written mandate and authorized by the French administration may, in accordance with the terms fixed by decree in the Council of State:
    « 1° Being present in offices where officers perform their duties;
    "2° Assisting in the administrative procedures conducted in French territory;
    « 3° Ask taxpayers and request information;
    « 4° Examine records and receive copies of the information sought. »
    IV.- Article L. 1617-5 of the General Code of Territorial Communities is supplemented by a 9° as follows:
    « 9° Claims recovered under the provisions of this Article may be subject to assistance in the collection or taking of interim measures, notification of acts or decisions, including judicial decisions, and exchange of information with the Member States of the European Union under the conditions laid down in Articles L. 283 A to L. 283 F of the Book of Tax Procedures. »
    V.-Sections L. 283 A to L. 283 D of the Tax Procedures Book apply to the recovery of foreign tax claims, fines and monetary convictions recovered by the accountants of the General Directorate of Public Finance, excluding criminal sanctions.
    VI.-The I to V of this Article shall apply to requests for mutual assistance in respect of recovery submitted by other EU Member States as of 1 January 2012.
    VII.-A. ― Financial authorities waive any claims for reimbursement of expenses arising from mutual assistance in recovery. However, where recovery presents a particular difficulty, whether it concerns a very high amount of costs or is part of the fight against organized crime, they may agree on specific reimbursement terms.
    B. ― However, the requesting authorities remain responsible for the required authorities of all costs incurred and losses incurred as a result of actions recognized not based on the reality of the debt or validity of the recovery title and the unified instrument referred to in sections L. 283 C of the Tax Procedures Book, 349 quinquies of Customs Code and L. 612-4 of the Rural and Maritime Fisheries Code.
    VIII.-The general tax code is amended as follows:
    A. ― In the first sentence of the first and third paragraphs of 1 of 2 of Article 39 C, the words: "tax containing an administrative assistance clause to combat fraud or tax evasion" are replaced by the words: "administrative assistance to combat tax evasion and fraud";
    B. ― At the end of the second paragraph of Article 81 A, the words: "the European Community, or in a State party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause in order to combat fraud or tax evasion" are replaced by the words: "the European Union, or in another State party to the agreement on the European Economic Area that has concluded with the European Economic Cooperation Agreement
    C. ― At the 1st of the III of Article 117 quater, at the forefront of the I quater and in the ninth paragraph of the I quinquies of Article 125-0 A, at the first paragraph of the I of Article 125 A, at the 1st of the II of Article 163 quinquies B and at the last paragraph of the I of Article 200 terdecies, the words:
    D. ― In the first sentence of the second paragraph of Article 122, the words: "the European Community, or in a non-member State of the European Community party to the agreement on the European Economic Area, having concluded with France a tax convention that contains an administrative assistance clause to combat fraud or tax evasion" are replaced by the words: "the European Union, or in another State party to the agreement on the European Agreement
    E. ― In the first paragraph of 1 of the I quinquies of Article 125-0 A, the words: "the European Community, either in a non-member State of this Community party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause in order to combat tax evasion or fraud" are replaced by the words: "the European Union, either in another State party to the agreement
    F. ― In the first paragraph of Article 125 D, the words: "the European Community, or in a non-member State of this Community party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause in order to combat fraud or tax evasion" are replaced by the words: "the European Union, or in another State party to the agreement on the European Economic Area having concluded
    G. ― In the last paragraph of Article 150-0 A, Article 150-0 A, at the end of the second paragraph of Article 150-0 D bis, at the end of the b of the 3rd of the IV bis of Article 151 septies A, at the end of the last paragraph of Article 187, at the end of the b of the 2nd of the I of Article 199 terdecies-0
    H. ― At the 2nd of Article 150 U, the words: "the European Community or another State Party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause in order to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area with a view to evasion
    I.-The 4 bis of section 200 is amended as follows:
    1° After the words: "member of", the end of the first sentence of the first paragraph is thus written: "the European Union or another State party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax fraud and evasion. » ;
    2° In the second paragraph, the words: "the European Community or a State Party to the European Economic Area having concluded with France a tax convention containing an administrative assistance clause to combat tax evasion or fraud" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax evasion;
    J. ― In the first paragraph of 1 of Article 208 D, the words: "the European Community or in another State Party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area having concluded with the agreement on the European Economic Zone
    K. ― Section 220 octies is amended as follows:
    1° In the second part, the words: "the European Community or another State Party to the Agreement on the European Economic Area having concluded with France a tax agreement containing an administrative clause to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the Agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax evasion
    2° In the first paragraph of the III, the words: "the European Community or another State Party to the Agreement on the European Economic Area having concluded with France a tax convention containing a clause of administrative assistance in order to combat tax evasion or fraud" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area having concluded with France a convention of administrative assistance in view of tax evasion
    L. ― At 3° of 1 of the III and 1 of the IV of Article 220 terdecies, the words: "the European Community, or another State Party to the agreement on the European Economic Area having concluded with France a tax convention containing an administrative assistance clause in order to combat tax evasion or fraud" are replaced by the words: "the European Union, or another State Party to another
    M. ― In the second sentence of the sixth paragraph of Article 223 A, the words: "of the European Community or in a State Party to the Agreement on the European Economic Area which concluded with France a tax agreement that contains an administrative assistance clause" are replaced by the words: "member of the European Union or another State Party to the Agreement on the European Economic Area having concluded with France an administrative assistance agreement. » ;
    N. ― At the end of the first sentence of the first paragraph and the second paragraph of the 4 bis of Article 238 bis, the words: "the European Community or in a State Party to the European Economic Area having concluded with France a tax convention containing an administrative assistance clause in order to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area
    O. ― Article 244 bis A is amended as follows:
    1° In the first sentence of the last paragraph of 1 of I, the words: "the European Community or another State Party to the Agreement on the European Economic Area having concluded with France a tax agreement that contains an administrative assistance clause to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area having concluded with the French Administrative Assistance Agreement
    2° After the words: "member of", the end of the first paragraph of the second paragraph of the second is thus written: "the European Union or another State party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax fraud and evasion";
    3° In the second paragraph of the III, the words "tax that contains a clause" are deleted;
    P. ∙ Article 244 quater B II is amended as follows:
    1° In the second sentence of the first subparagraph of the d bis, the words: "the European Community, or another State Party to the agreement on the European Economic Area having concluded with France a tax convention containing an administrative assistance clause to combat tax evasion or fraud. are replaced by the words: "the European Union, or in another State Party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax evasion and fraud";
    2° At the end of the thirty-sixth paragraph, the words: "the European Community or another State Party to the Agreement on the European Economic Area having concluded with France a tax convention containing an administrative assistance clause in order to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the Agreement on the European Economic Area having concluded with France a tax assistance agreement
    Q. ― In the first paragraph of Article 244 quater J, the words: "the European Community or in another State Party to the Agreement on the European Economic Area having concluded with France a tax convention containing an administrative assistance clause to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area having concluded with the agreement on the European Economic Zone
    A. ― On the 1st of Article 244 quater U, the words: "the European Community or another State Party to the Agreement on the European Economic Area having concluded with France a tax convention containing an administrative assistance clause in order to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area having concluded an evasion
    S. ― In the first paragraph of Article 244 quater V, the words: "the European Community or in another State Party to the Agreement on the European Economic Area having concluded with France a tax convention containing a clause" are replaced by the words: "the European Union or in another State Party to the Agreement on the European Economic Area having concluded with France a convention";
    T. ― In the first sentence of the twelfth paragraph and in the penultimate paragraph of Article 885-0 V bis A, the words: "the European Community or in a State Party to the European Economic Area having concluded with France a tax convention containing an administrative assistance clause in order to combat tax evasion or fraud" are replaced by the words: "the European Union or another State Party to the Agreement on Economic Assistance
    IX.-The monetary and financial code is amended as follows:
    A. ― In the first paragraph of articles L. 214-30 and L. 214-31, the words: "tax that contains an administrative assistance clause to combat fraud or tax evasion" are replaced by the words: "administrative assistance to combat tax evasion and fraud";
    B. ― The I of Article L. 221-31 is amended as follows:
    1° At the c of 2°, the words: "the European Community or in a non-member State of this Community Party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause in order to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area having concluded with France a tax evasion agreement
    2° At the first sentence of the 4th, the words: "the European Community or a non-member State of this Community Party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause to combat tax evasion or fraud" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area having concluded with France a convention
    3° After the words: "member of", the end of the second sentence of the 4th is thus written: "the European Union or in another State party to the agreement on the European Economic Area having concluded with France an administrative assistance agreement in order to combat tax evasion and fraud. »
    X.-In the third paragraph of Article 1-1 of the Act No. 85-695 of 11 July 1985 bringing various economic and financial provisions, the words: "the European Community or another State Party to the agreement on the European Economic Area having concluded with France a tax convention that contains an administrative assistance clause to combat fraud or tax evasion" are replaced by the words: "the European Union or another State Party to the agreement on the European Economic Area having concluded with France a tax evasion agreement

    Rule 60 Learn more about this article...

    
    I. ― At the end of the 2nd of Article 261 E of the General Tax Code, the words: ", for a period of two years from the date of entry into force of the Act No. 2010-476 of 12 May 2010 relative to openness to competition and regulation of the game of money and online chance" are deleted.
    II.-The Customs Code is amended as follows:
    1° At the beginning of Article 451, the words: "The provisions of the title" are replaced by the reference: "Charts II and";
    2° In Article 451 bis, the references: "Articles 60 and 301 of the Treaty establishing the European Community" are replaced by the reference: "Article 215 of the Treaty on the Functioning of the European Union";
    3° The 3rd of Article 453 is supplemented by the words: "and the customs agents mentioned in theArticle 28-1 of the Code of Criminal Procedure » ;
    4° In the last paragraph of the same article 453, after the word "judicial", the words are inserted: "and the customs officers mentioned in theArticle 28-1 of the Code of Criminal Procedure » ;
    5° At 1 bis of Article 459, the references: "Articles 60 and 301 of the Treaty establishing the European Community" are replaced by the reference: "Article 215 of the Treaty on the Functioning of the European Union".
    III.-A Article L. 165-1 of the monetary and financial code, the reference: "to Article L. 151-2" is replaced by the references: "to Articles L. 151-2 and L. 151-3".

    Rule 61 Learn more about this article...

    
    I.-Section 222 of the Customs Code is repealed.
    II.-Chapter II of Book I of Part 5 of the Transport Code is supplemented by an article L. 5112-2 as follows:
    "Art. L. 5112-2.-All vessels flying French flag are jauged with the exception of pleasure craft whose length, within the meaning of the international convention of 23 June 1969 on the gauge of ships, is less than 24 metres.
    "The certificates of gauge are issued by the administrative authority or by classification societies authorized under conditions fixed by decree in the Council of State. They may be subject to withdrawal measures.
    "Their deliverance can give rise to the perception of remuneration. »
    III.-I and II apply as of January 1, 2013.

    Rule 62 Learn more about this article...

    
    After the first occurrence of the word "electricity", the end of the second sentence of the 1st sentence of Article L. 121-7 of the Energy Code is as follows: "except for local distribution companies, for quantities acquired under Articles L. 311-10 and L. 314-1, substituting for quantities of electricity acquired at the disposal tariffs referred to in Article L. 337-1, by reference to these tariffs. »

    Rule 63 Learn more about this article...

    
    The second sentence of the last paragraph of Article 238 bis HW of the General Tax Code is deleted.

    Rule 64 Learn more about this article...

    
    At the end of the IV of Article 963 of the same code, the amount "60 euros" is replaced by the amount "70 €".

    Rule 65 Learn more about this article...

    
    I. ― Section 88 of Act No. 2006-1771 of 30 December 2006 on Corrigendum Finance for 2006 is amended as follows:
    1° At the beginning of the XII, the words "I, III and IV apply" are replaced by the words "III applies";
    2° In XIII, the words: "1° of II applies from the impositions due under 2013 and" are deleted.
    II.-The general tax code is amended as follows:
    1° Section 39 quinquies GD is repealed;
    2° 2 of Article 207 is repealed;
    3° Article 217 septdecies is amended as follows:
    (a) In the first sentence of the first paragraph, the reference: "or by Book VII of the Rural Code and Maritime Fisheries" is deleted;
    (b) The second to fifth preambular paragraphs are deleted;
    (c) At the beginning of the last two paragraphs, the rates: "40%" and "20%" are replaced, respectively, by the words: "60% of the taxable result" and the rate: "40%";
    4° The 1st of Article 1461 is repealed;
    5° The I of Article 1468 is supplemented by a 4° as follows:
    « 4° For mutuals and unions governed by the code of mutuality and welfare institutions governed by Title III of Book IX of the Social Security Code:
    "– 60% for 2013 taxation;
    "– 40% for the 2014 taxation. » ;
    6° Article 1586 sexies is amended as follows:
    (a) After I, it is inserted an Ibi as follows:
    "I bis. ― For mutuals and unions governed by Book III of the Code of Mutuality, the products and expenses are taken into account, for the calculation of value added, only at 40% of their amount in 2013 and 60% in 2014. They are taken into account in full from 2015. » ;
    (b) In the first paragraph of the VI, the reference: "or by title VII of Book VII of the Rural Code and Maritime Fisheries" is deleted;
    (c) 2 of the VI is completed by a c as follows:
    "(c) For mutual and foreseeable institutions referred to in the first paragraph of this VI, the products and expenses are taken into account, for the calculation of the added value, only at 40% of their 2013 and 60% in 2014. They are taken into account in full from 2015. »
    III.-The Government shall submit to Parliament, by 1 September 2012, a report on the impact of this article on the funds of mutual funds and foreseeing institutions and on the revenues of territorial authorities.
    IV. ∙ 4° and 5° and 6° of II apply on the basis of taxation due under 2013.

    Rule 66 Learn more about this article...

    
    I.-Section 76 of Act No. 2010-1658 of 29 December 2010 on Corrigendum Finance for 2010 is amended as follows:
    1° In the first paragraph, after the word "applicable", the words "to diesel" are inserted and, after the word "identification", the number is inserted: "20";
    2° In the third paragraph, after the word "quantities", the words "gasoline and" are inserted;
    3° At the end of the third, fourth and penultimate paragraphs, the year: "2010" is replaced by the year: "2011".
    II.-The I comes into force on 1 January 2012.

    Rule 67 Learn more about this article...

    
    I.-The general tax code is amended as follows:
    1° In the first sentence of the eighth paragraph of Article 568, the rate: "21.99%" is replaced by the rate: "20.84 %";
    2° In the sixth paragraph of Article 575, the rate: "9%" is replaced by the rate: "12%";
    3° At the penultimate paragraph of Article 575 A, the amount "173 €" is replaced by the amount "183 €";
    4° In the last paragraph of the same article 575 A, the amount "105 €" is replaced by the amount "115 €".
    II.-The I applies effective January 1, 2012.

    Rule 68 Learn more about this article...

    
    I. ― Article 302 D of the same code is amended as follows:
    1° The first is amended:
    (a) 2° is thus written:
    « 2° When identifying wastes or losses of goods subject to access placed under a rights suspension regime.
    “By derogation from the first paragraph of this 2° shall be exempt from rights:
    "a. Alcohol, alcoholic beverages and manufactured tobacco whose total destruction occurred as a result of an authorization given by the administration of customs and indirect rights or whose total destruction or irremediable loss is attributable to a cause dependent on the very nature of the products or to a fortuitous or force majeure case;
    “b. Alcohol and alcoholic beverages destroyed or lost in the course of manufacture, processing or storage, where the volume of products destroyed or lost is less than the annual waste or loss rates set by decree for each product or product category, provided that these wastes or losses have been physically recognized and duly traced into accounting.
    "The annual rates of waste or loss referred to above are determined taking into account the nature of the alcohol and alcoholic beverages involved and the type of operation to which these products are subject.
    "Where wastes or losses that do not enter the scope of application of a and b of this 2° relate to products of different excise rates and for which the tax base cannot be determined with certainty, the tax is liquidated on the basis of the highest tariff, unless otherwise provided by the authorized contractor.
    "A decree determines the modalities for the application of this 2°; » ;
    (b) After the 2°, it is inserted a 2° bis as follows:
    « 2° bis When finding missing.
    "The goods subject to access are considered to be missing under a duty suspension regime, other than those destroyed or lost in the course of manufacture, processing or storage, which cannot be presented to the customs and indirect rights services while they are included in the accounting materials held by the authorized contractor or should have been included in the latter; »
    2° 2 is thus amended:
    (a) 2° becomes 2° bis;
    (b) It is re-established a 2° as follows:
    « 2° In the case of wastes or losses that are not exempt from rights, the person in which such wastes or losses have been found; "
    II.-A the second sentence of the second paragraph of Article L. 245-8 of the Social Security Code, after the reference: "2°", is inserted the reference: ", 2° bis".
    III. [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-645 DC of 28 December 2011. ]
    IV. [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-645 DC of 28 December 2011. ]

    Rule 69 Learn more about this article...

    
    I.-The Tax Procedures Book is amended as follows:
    1° Article L. 178 is as follows:
    "Art. L. 178.-In respect of indirect contributions and regulations based on the same rules of procedure and recovery, the time limit for the resumption of the administration shall be exercised until the end of the third year following that for which the taxation is due. » ;
    2° Section L. 178 A is repealed.
    II.-The 1st of I applies to taxation due on or after January 1, 2012, and the 2nd of I comes into force on that same date.

    Rule 70 Learn more about this article...

    
    I.-The Customs Code is amended as follows:
    A. ― Section 216 is supplemented by two sub-items as follows:
    "This chapter is also applicable to motor nautical vehicles as defined in 5 of section 240-1.02 of Division 240 annexed to the Order of November 23, 1987 on vessel safety.
    "For the purposes of sections 1 to 5 of this chapter, water-powered vehicles are assimilated to recreational or sport vessels. » ;
    B. ― In the first sentence of 2 of Article 218, after the words: "22 CVs", the words are inserted: "and the nautical motor vehicles whose actual power of the engines is less than 90 kW";
    C. ― Section 223 is amended as follows:
    1° In the first paragraph, after the words: "22 CVs", the words are inserted: "and the nautical motor vehicles whose actual power of the engines is greater than or equal to 90 kW";
    2° The ninth to final rows of the table of the penultimate sub-paragraph are replaced by twenty and one line as follows:

    7 meters included 8 meters excluded	€ 77
    8 meters included at 9 meters excluded	105 €
    9 meters included 10 meters excluded	178 €
    10 meters included 11 meters excluded	240 €
    From 11 meters included to 12 meters excluded	274 €
    12 meters included 15 meters excluded	458 €
    15 meters and more	886 €
    	(b) Motor of ships (administrative power)
    Up to 5 CVs inclusive	exemption
    6-8 CV	14 € per CV above the fifth
    9-10 CV	16 € per CV above the fifth
    From 11 to 20 CV	35 € per CV above the fifth
    From 21 to 25 CVs	40 € per CV above the fifth
    From 26 to 50 CV	44 € per CV above the fifth
    From 51 to 99 CV	50 € per CV above the fifth
    	(c) Special tax
    	For engines with administrative power equal to or greater than 100 CVs, the fee for b is replaced by a special fee of 64 € per CV
    	(d) Right to the motor applied to motorized nautical vehicles (real power)
    Up to 90 kW excluded	exemption
    From 90 kW to 159 kW	3 € per kW or fraction of kW
    From 160 kW	4 € per kW or fraction of kW »

    
    
    II.-The A, B and 1° of the C of this Article and the d of the table of the penultimate paragraph of section 223 of the Customs Code come into force as of January 1, 2013.
    Rule 71 Learn more about this article...

    
    The last paragraph of section 285 ter of the Customs Code is deleted.

    Rule 72 Learn more about this article...

    
    The eighth preambular paragraph of Article 1609 quatervicies of the General Tax Code is supplemented by a sentence as follows:
    "An abatement, the rate of which is fixed on a flat basis by the order within the limit of 40%, is however applicable to passengers in correspondence. »

    Rule 73 Learn more about this article...

    
    [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-645 DC of 28 December 2011. ]

    Rule 74 Learn more about this article...

    
    Relevant fees collected by operators of drinking water distribution services under theArticle L. 2335-10 of the General Code of Territorial Communities in the overseas departments and Mayotte before 1 January 2008 are paid, in the overseas departments concerned, to the water offices constituted pursuant to Article L. 213-13 of the Environmental Code and, in Mayotte, the Department of Mayotte. These amounts are recovered by the Water Office Accountant or the Mayotte Department Accountant as in direct contributions.

    Rule 75 Learn more about this article...

    
    The general code of territorial authorities is amended as follows:
    I.-Article L. 2333-6 is amended as follows:
    A. ― In the first paragraph, the word "facials" is replaced by the word "supports";
    B. ― The second preambular paragraph is replaced by two sub-items:
    "A competent inter-communal cooperation institution with respect to road traffic, a concerted development area or a zone of economic activities of community interest may decide to institute, instead of any or all of its member communes, the local tax on foreign advertising, before July 1 of the year preceding that of taxation. This decision shall be taken after concordant deliberations of the deliberative body of the competent public inter-communal cooperation institution and the municipal councils of the member communes pronouncing under the conditions of majority required for the establishment of the public inter-communal cooperation institution defined in Article L. 5211-5 II and after each renewal of the legislative body of the public inter-communal cooperation institution. The public establishment of inter-communal cooperation is then substituted for the common members for all deliberations under this section.
    "Without consistent deliberations of the legislative body of the public inter-communal co-operation institution and the municipal councils of the common members under the conditions set out in the second paragraph, local tax transfers on foreign advertising made on all or part of the territory of a municipality prior to January 1, 2012 continue to apply. » ;
    C. ― After the first occurrence of the word: "one", the end of the penultimate paragraph is thus written: "advertising support or a pre-instruction cannot also receive, under this support, a right of public domain occupation or royalty. » ;
    II.-Article L. 2333-7 is amended as follows:
    A. ― After the word: "thes", the end of the first paragraph is thus written: "the following fixed advertising media defined in Article L. 581-3 of the Environmental Code, visible from any open road to public traffic, within the meaning of Article R. 581-1 of the same code, with the exception of those located inside a local within the meaning of Article L. 581-2 of the said Code:";
    B. ― The second paragraph is supplemented by the words: "in the sense of the 1st of Article L. 581-3 of the Environmental Code";
    C. ― At the end of the fifth preambular paragraph, the word "settlement" is replaced by the word "support";
    D. ― At the penultimate paragraph, the word "instruments" is replaced by the word "supports";
    E. ― Before the last paragraph, four sub-items are inserted:
    "—the supports or parts of supports prescribed by a legal or regulatory provision or imposed by a convention signed with the State;
    “– supports related to the location of regulated professions;
    "—the supports intended exclusively for directional signage displayed on a building or installed on a land and related to an activity that occurs therein or to a service that is proposed therein;
    "– the supports or parts of supports dedicated to the hours or means of payment of the activity, or at its rates, therefore, in the latter case, that the cumulative area of the media or parts of the media concerned is less than or equal to a square metre. » ;
    F. ― The last paragraph is amended to read:
    1° After the word: "signs" are inserted the words: "Apposed on a building or installed on a land, including dependencies, and related to an activity that is exercised therein";
    2° The words: "almost equal" are replaced by the words: "lower or equal".
    III.-Article L. 2333-8 is amended as follows:
    A. ― In the first paragraph, after the word "exempt", the word "total" is inserted;
    B. ― In the second paragraph, the words "equal to the most" are replaced by the words "lower or equal";
    C. ― In the third paragraph, the words: "more" are replaced by the words: "beyond";
    D. ― In the fourth paragraph, the words: "less" are replaced by the words: "lower or equal to";
    E. ― In the fifth, sixth and last paragraphs, after the word: "instruments", is inserted the word "advertising";
    F. ― At the penultimate paragraph, the words: "almost equal" are replaced by the words: "lower or equal".
    IV.-The B of Article L. 2333-9 is amended as follows:
    A. ― After the word "no", the end of the 1° is thus written: "digital:
    « 15 € in municipalities or public institutions of intercommunal cooperation whose population is less than 50,000 inhabitants;
    "20 € in municipalities or public institutions of intercommunal cooperation whose population is greater than or equal to 50,000 inhabitants and less than 200,000 inhabitants;
    "30 € in municipalities or public institutions of intercommunal cooperation whose population is greater than or equal to 200,000 inhabitants; » ;
    B. ― The third paragraph is deleted;
    C. ― After the word: "for", the end of the penultimate paragraph is thus written: "the supports whose surface is greater than 50 square meters. » ;
    D. ― The last paragraph is replaced by a 3° as follows:
    « 3° For signage, the maximum rate is equal to that for advertising devices and forewarrants whose display is made by a non-digital process, if any increased under section L. 2333-10, where the area is less than or equal to 12 square metres. This maximum rate is multiplied by two when the area is greater than 12 square metres and less than or equal to 50 square metres and by four when the area is greater than 50 square metres. For the purposes of this 3°, the area taken into account is the sum of the sizes of the signposts affixed to a building or installed on a land, including dependencies, and related to an activity thereto. "
    V.-In the second paragraph of the C of Article L. 2333-9, the word "instrument" is replaced, twice, by the word "support".
    VI.-Article L. 2333-10 is amended as follows:
    A. ― After the word: "Communities", the end of the penultimate paragraph is thus written: "whose population is less than 50,000 inhabitants of a public institution of intercommunal cooperation whose population is greater than or equal to 50,000 inhabitants, set the rates provided by the 1° of the B of Article L. 2333-9 to a level less than or equal to 20 € per square metre; » ;
    B. ― After the word: "Communities", the end of the last paragraph is thus written: "whose population is greater than or equal to 50,000 inhabitants of a public intercommunal cooperation institution whose population is greater than or equal to 200,000 inhabitants, set the rates provided by the 1° of the B of Article L. 2333-9 to a level less than or equal to 30 € per square metre. "
    VII.-Section L. 2333-11 is amended as follows:
    A. ― The words: " Pricing" are replaced by the words: "Basic Tariff";
    B. ― The word: "instrument" is replaced by the word "support".
    VIII.-A the second sentence of Article L. 2333-12, the words "for recovery" are deleted.
    IX.— In the first paragraph, twice, and in the first sentence, twice, and in the second sentence, twice, of the second paragraph of article L. 2333-13, the word "instrument" is replaced by the word "support".
    X.-Article L. 2333-14 is as follows:
    "Art. L. 2333-14.-The tax shall be payable on the basis of a revenue title established on the basis of an annual return or a supplementary declaration by the advertising carrier, to the municipality or to the public intercommunal cooperation institution referred to in section L. 2333-6. The annual return must be made before March 1 of the taxation year for existing carriers as of January 1. The installation or deletion of an advertising medium after January 1 is reported within two months.
    "If the operator fails to report, the municipality or the public institution of intercommunal cooperation may make an ex officio taxation.
    "The tax recovery is effected as of September 1 of the taxation year. "
    XI.-Article L. 2333-15 is as follows:
    "Art. L. 2333-15.-Where, in the absence of a declaration of advertising material within the time limits set out in sections L. 2333-13 and L. 2333-14 or where such statements have the effect of reducing the amount of the tax actually due, the debtor is liable to a fine following a procedure of contradictory increase. This procedure and the fine rate are set by decree in the Council of State.
    "The police court may also condemn the offender to the payment of the quintuple of the rights of which the municipality or the establishment of inter-communal cooperation with taxation has been deprived.
    "The amount of fines and convictions imposed under the second paragraph of this section shall be assigned to the municipality or to the inter-communal cooperation institution referred to in Article L. 2333-6.
    "Communities and public institutions of inter-communal cooperation are allowed to use law enforcement officials to control the tax and to see the contraventions. "
    XII.-The C of Article L. 2333-16 is amended as follows:
    A. ― After the first occurrence of the word: "thes", the end of the first paragraph is as follows: "advertising materials other than those displayed on the elements of urban furniture, the maximum rates set out in the B of Article L. 2333-9 are gradually changing from the reference rate set out in the B of this article to the amounts set out in the B of Article L. 2333-9. » ;
    B. ― In the second paragraph, the words: "the tariff provided for by the 1st" are replaced by the words: "the tariffs provided for in".
    XIII.-In the first paragraph, twice, and in the second and last paragraphs of the D of Article L. 2333-16, the word: "instruments" is replaced by the word "supports".

    Rule 76 Learn more about this article...

    
    Section 48 of Act No. 2008-776 of 4 August 2008 on the modernization of the economy is thus amended:
    1° In the first paragraph of I and the first sentence of II, the words "and 2011" are replaced by the words ", 2011 and 2012";
    2° In III, IV, V and the first sentence of VI, the words "or 2011" are replaced by the words ", 2011 or 2012".

    Rule 77 Learn more about this article...

    
    In New Caledonia and in the Wallis and Futuna Islands, the commands issued by public accountants interrupt the prescription of recovery action.

    
    

    
    II. - OTHER MEASURES

    Rule 78 Learn more about this article...

    
    Are ratified the openings and cancellations of credits Decree No. 2011-1695 of 30 November 2011 opening and cancellation of credits in advance.

    Rule 79 Learn more about this article...

    
    I. ― The Heritage Code is thus amended:
    A. ― In the first paragraph of Article L. 524-2, the words: "public or private" are replaced by the words: ", including members of an indivision,"
    B. ― Article L. 524-3 is as follows:
    "Art. L. 524-3.-are exempted from preventive archaeology royalty:
    « 1° When it is perceived on the works mentioned in the a of Article L. 524-2, the constructions and fittings mentioned in 1° to 3° and 7° to 9° of Article L. 331-7 of the urban planning code, as well as the constructions of individual houses made for itself by a natural person;
    « 2° When it is perceived on the work referred to in (b) and (c) of Article L. 524-2 of this Code, the impurities made necessary for the realization of agricultural, forestry or for the prevention of natural hazards. » ;
    C. ― Article L. 524-4 is read as follows:
    “(a) For work subject to authorization or pre-reporting pursuant to the urban planning code, the issuance of the authorization to construct or to develop, the issuance of the amending permit, the birth of a tacit authorization to build or develop, the decision of non-consistence to a pre-registration or, in the event of construction without authorization or in violation of the obligations resulting from the authorization to construct or to amend, the report finding » ;
    D. ― Article L. 524-7 is amended as follows:
    1° I is thus written:
    "I. ― When it is collected on the work referred to in a of section L. 524-2, the royalty plate is constituted by the value of the real estate package determined under the conditions set out in sections L. 331-10 to L. 331-13 of the urban planning code.
    "The royalty rate is 0.4% of the value of the real estate package. » ;
    2° In the first sentence of the first paragraph of the second paragraph, after the reference: "L. 524-2", the words "or pursuant to the last paragraph of Article L. 524-4" are inserted;
    3° In the third and fourth paragraphs of II, after the words: "ground of", the words are inserted: "work necessary for the realization of";
    4° The last paragraph is as follows:
    "The royalty is not due to work and facilities with a floor surface of less than 3,000 square metres. » ;
    E. ― Article L. 524-8 is as follows:
    "Art. L. 524-8.-I. ― When it is collected on the work referred to in section L. 524-2, the royalty is established under the conditions set out in sections L. 331-19 and L. 331-20 of the urban planning code. The rules of control and sanctions are those provided for in articles L. 331-21 to L. 331-23 of the same code.
    “II. ― When it is collected on works referred to in (b) and (c) of Article L. 524-2 of this Code or on the application referred to in the last paragraph of Article L. 524-4, the royalty shall be established by the State authorities responsible for cultural affairs in the region.
    "When the transaction is carried out by work tranches, a collection title is issued at the beginning of each of the tranches provided for in the administrative authorization, for the amount due under this instalment.
    "The right of resumption of administration shall be exercised until 31 December of the third year after, as the case may be, the realization of the fact-generating act referred to in the last three paragraphs of section L. 524-4 or, where the administrative authorization is granted for a period of more than three years, the expiry year of the administrative authorization.
    "When it appears that the area declared by the installer is incorrect, the contradictory procedure provided for in the Articles L. 55 to L. 61 B of the Tax Procedures Book is applicable.
    "III. ― The fee payable on the work referred to in a, b and c of section L. 524-2 of this Code or on the application referred to in the last paragraph of section L. 524-4 shall be recovered by the competent public accountants as in respect of claims outside the tax and the domain.
    "The spouses and partners linked by a civil pact of solidarity are in solidarity with the payment of the royalty.
    "The recovery of the royalty is guaranteed by the privilege provided for in the 1 of Article 1929 of the General Tax Code.
    "The recovery action is prescribed by five years from the issuance of the collection title.
    "When the royalty is collected on work referred to in section L. 524-2 of this Code, the total amount is due twelve months from the date of the generator facts referred to in section L. 524-4. It is issued with the first maturity or the one-time development tax due to which it is applied.
    "In the event of an amendment to the building or altering permit or to the tacit authorization to construct or develop, the royalty supplement shall be subject to a collector's licence issued within twelve months of the date of issue of the amending permit or the deemed authorization granted.
    "In the event of a total transfer of the authorization to build or to develop, the royalty debtor is the new owner of the right to build or to develop. A cancellation fee is issued to the original debtor. A title of perception is issued against the new owner of the right to build or develop.
    "In the event of a partial transfer, a cancellation of the amounts corresponding to the transferred surface is issued to the benefit of the original owner of the right to build or to develop. A perception title is issued against the partial transfer holder.
    "IV. ― The State shall make a 3% levy on the amount of the sums recovered, in respect of the cost of plate and recovery. » ;
    F. ― Article L. 524-12 is amended as follows:
    1° At the end of the first paragraph, the words: "in view of the pre- and compliant decisions adopted by the public institution or the beneficiary community and by the administrative authority" are deleted;
    2° The third paragraph reads as follows:
    "Debates and discharges result in the issuance of total or partial cancellation securities by the service that issued the original title. » ;
    3° The penultimate paragraph is thus written:
    "When the royalty that is the subject of a cancellation fee has been paid by the debtor in whole or in part and distributed among the beneficiaries, the undue payment is subject to a repayment by the accountant and a collection fee is issued in respect of the beneficiaries for the unduly paid amounts. The accountant may recover this title by compensation. » ;
    4° The last paragraph is deleted;
    G. ― The last paragraph of Article L. 524-14 is as follows:
    "The work of archaeological excavations induced by the construction of dwellings mentioned in the 1st of Article L. 331-12 of the code of urbanism, prorated by the actual construction area intended for rental purposes, as well as by the construction of dwellings carried out by a natural person for himself, including when these constructions are built within the framework of a subdivision or a partial load of concerted development, » ;
    H. ― Article L. 524-15 is as follows:
    "Art. L. 524-15.- Claims for preventive archaeology royalty are filed, investigated and tried under the conditions set out in sections L. 331-30 to L. 331-32 of the urban planning code. » ;
    I. ― Sections L. 524-9, L. 524-10 and L. 524-13 are repealed.
    II. ― The X of section 1647 of the General Tax Code is repealed.
    III. ― The F of III of Article 28 and the E of Article 55 of Act No. 2010-1658 of 29 December 2010 of Corrigendum Finance for 2010 are repealed.
    IV. I, II and III come into force under the following conditions:
    1° When the royalty of preventive archaeology is collected on works referred to in a of Article L. 524-2 of the Heritage Code, they are applicable to requests for urban planning authorization and pre-reports filed as of 1 March 2012;
    2° When the royalty is collected on work referred to in Article L. 524-2 (b) and (c) and the last paragraph of Article L. 524-4 of the same Code, it is applicable as of 1 March 2013;
    3° They come into force in Mayotte on 1 March 2014;
    4° The A, 2° to 4° of the D and G of the I come into force on January 1, 2012.

    Rule 80 Learn more about this article...

    
    The three first paragraphs of Article 13 X of Law No. 2008-776 of 4 August 2008 the modernization of the economy is replaced by three paragraphs:
    "For the commune of Paris, the services of the State participating in the exercise of the jurisdiction transferred by this article shall be transferred in accordance with the terms provided for in the Title V of Act No. 2004-809 of 13 August 2004 relating to local freedoms and responsibilities. However, jobs filled as at 31 December 2008 are transferred to the commune of Paris, provided that their overall number is not less than 31 December 2006.
    "For the other communes of more than 200,000 inhabitants and for the communes of the departments of the Hauts-de-Seine, the Seine-Saint-Denis and the Val-de-Marne, the services or parts of the services of the State participating in the exercise of the competence transferred by this article are made available until 31 December 2010. As of January 1, 2011, financial compensation is paid to these municipalities.
    "This compensation is calculated by department on the basis of the first-tier pay of the first-tier pay corresponding to the portions of employment of agents, holders or non-holders, who are responsible, within the departments of the State, for the exercise of that jurisdiction, as of December 31, 2008 or December 31, 2006, if their overall number was greater than that last date. The compensation is distributed among the beneficiary municipalities of each department on the basis of the number of authorizations to change the use of the premises for housing located in the beneficiary municipalities issued in each department in 2008. »

    Rule 81 Learn more about this article...

    
    The second of section 121 of Act No. 2004-809 of 13 August 2004 on local freedoms and responsibilities is thus amended:
    1° The reference: "and 101 of this Act" is replaced by the references: ", 101 and 117 of this Act and by section L. 3113-1 of the General Code of Public Ownership";
    2° The words: "in conditions determined by decree in the Council of State" are deleted.

    Rule 82 Learn more about this article...

    
    As of 2011, the exceptional end-of-year aids granted by the State to certain allocataries of active solidarity income are financed by the National Fund of Active Solidarity mentioned in Article L. 262-24 of the Code of Social Action and Families.

    Rule 83 Learn more about this article...

    
    It is created an exceptional accommodation for French Polynesia, paid in 2011 and 2012.
    The maximum amount is set at 50 million euros over two years.

    Rule 84 Learn more about this article...

    
    I. - The Minister responsible for the economy is authorized to subscribe to the increase of 67% of the capital of the Development Bank of the Council of Europe, increasing France's participation of €366,078,000, of which €40,964,000 are taken from the general reserve and incorporated into the free capital and the balance is subject to appeal.
    The capital subscribes subject to appeal may be called according to the terms fixed by the status of the Council of Europe Development Bank.
    II. - The total amount of France's participation in the capital of the Council of Europe's Development Bank cannot exceed 915,770,000 € following the capital increase mentioned in I.

    Rule 85 Learn more about this article...

    
    I.-Article 97 of Act No. 2010-1658 of 29 December 2010 for 2010, the number: " 7.5" is replaced by the number: "4.5".
    II.-The Minister responsible for the economy is authorized to grant the State's guarantee to the borrowings contracted by the Unédic during the year 2012, principally and in interest, within the limit of a principal ceiling of 7 billion euros.
    III.-Au second paragraph of Article 107 of Act No. 2004-1485 of 30 December 2004 for 2004, the reference: "second sentence of the seventh paragraph" is replaced by the reference: "second sentence of the penultimate paragraph".

    Rule 86 Learn more about this article...

    
    I. ― Article L. 1611-2-1 of the General Code of Territorial Communities is as follows:
    "Art. L. 1611-2-1.-In the context of the missions entrusted to the mayors as agents of the state, the municipalities ensure:
    « 1° Receipt and seizure of requests for national identity cards and passports, as well as the handover to interested persons of these titles;
    « 2° Payment of lump sum fines resulting from contraventions repressed by the road code and established by municipal police officers. »
    II.- Subject to the rulings made in force, municipalities may not avail themselves, on the basis of the incompetence of the regulatory authority to charge the expenses resulting, after May 3, 2002, from the exercise by the mayors of the paying missions of fines resulting from the contraventions punishable by the road code and issued by municipal police officers of any damage to these expenses.
    III.-In consideration of the application of the II, an exceptional amount is allocated to municipalities for the compensation of the expenses resulting for them, until December 31, 2011, from the application of the Minister's Circular of the Interior of May 3, 2002 on the payment of lump sum fines and consignations issued by municipal police officers.
    This endowment, in the amount of € 0.5 per fine encumbered within the limit of €9.87 million, is distributed among the municipalities according to the number of fines that they actually recovered between 2008 and 2011. If the total number of fines recovered over the four years is more than €19.74 million, the sum of €9.87 million is distributed among the municipalities proportionally to the number of fines recovered from 2008 to 2011.
    The municipalities that have engaged in compensation litigation based on the illegality of the circular of 3 May 2002 referred to above are eligible for this exceptional allocation only provided that this proceeding is terminated by a decision that is forcibly decided and excludes any conviction of the State.

    Rule 87 Learn more about this article...

    
    At the end of last paragraph of Article 1635 bis M of the General Tax Codethe year: "2011" is replaced by the year: "2016".

    Rule 88 Learn more about this article...

    
    I.-The article L. 1233-69 of the Labour Code is supplemented by a sub-paragraph as follows:
    "The State can contribute to the financing of the expenses incurred under the professional security contract. »
    II. ― [Dispositions declared not in conformity with the Constitution by Constitutional Council Decision No. 2011-645 DC of 28 December 2011. ]
    III.-Aux deux first paragraphs of section 1 of Order No. 2006-433 of 13 April 2006 the date "August 15, 2011" is replaced by the date "August 31, 2011".

    Rule 89 Learn more about this article...

    
    I.-Section 4 of Chapter I of Title III of Book III of Part VI of the Labour Code is supplemented by sub-section 6 as follows:

    
    "Subsection 6

    
    

    
    « Artists authors

    
    "Art. L. 6331-65.-For the financing of the actions provided for in Article L. 6331-1 for the benefit of the author artists defined in theArticle L. 382-1 of the Social Security Code, it is created :
    « 1° An annual contribution of author artists based on incomes defined in Article L. 382-3 of the same code. The contribution rate is 0.35%;
    « 2° An annual contribution of natural or legal persons referred to in Article L. 382-4 of the same code, based on the elements mentioned in the second paragraph of the same article. The contribution rate is 0.1%.
    "The contributions provided for in 1° and 2° of this article are not exclusive of financing by the authors' companies.
    "Art. L. 6331-66.-The contributions referred to in 1° and 2° of Article L. 6331-65 shall be recovered and controlled according to the rules and under the guarantees and penalties applicable to the collection of social security contributions due to the incomes and elements mentioned in these same 1° and 2°.
    "Art. L. 6331-67 Articles L. 382-4 and L. 382-5 of the Social Security Code as well as the collection bodies referred to in Article L. 213-1 of the same Code, responsible for the recovery of the contributions referred to in Article L. 6331-65 of this Code, may collect management fees, the terms and the amount determined by joint decree of the ministers responsible for social security, culture and vocational training.
    "Art. L. 6331-68.-The contributions under section L. 6331-65 shall be allocated to the registered parity-gathering organization for contributions made pursuant to section L. 6331-55 and managed within the same unit in a particular section. They are handed over to him by the bodies referred to in Article L. 6331-67 in terms determined by joint decree of ministers responsible for social security, culture and vocational training. They are shared upon receipt.
    "A decree in the Council of State determines the modalities for the organization and operation of the particular section mentioned in the first paragraph of this article. »
    II.-The I comes into force on 1 July 2012.

    Rule 90 Learn more about this article...

    
    I.-Section 60 of the Financial Law Act, 1963 (No. 63-156 of 23 February 1963) is amended as follows:
    1° The beginning of the first paragraph of I is as follows:
    "I. ― In addition to the responsibility attached to their public agent, the accountants... (the rest without change). » ;
    2° The first paragraph of the IV is deleted;
    3° The VI is thus written:
    "VI. - The personal and financial liability provided for in I shall be put into play by the Minister to whom the Accountant, Budget Minister or Accounts Judge reports under the following conditions. The ministers concerned may delegate this jurisdiction.
    "When the failure of the accountant to the obligations referred to in I did not result in any financial harm to the public body concerned, the auditor may require the auditor to pay an amount for each fiscal year, taking into account the circumstances of the case. The maximum amount of this sum is fixed by decree in the Council of State according to the level of guarantees mentioned in II.
    "When the failure of the accountant to the obligations referred to in I caused a financial injury to the public body concerned or, by the fact of the public accountant, the public body had to pay compensation to another public body or to a third party or had to repay an official clerk to produce the accounts, the accountant has an obligation to pay the corresponding amount immediately from its personal accounts.
    "However, the public accountant may obtain a stay of payment of the amount set out in the third paragraph of this VI.
    "When the public department closes to the accounting judge requires the instruction of a charge in respect of the public accountant, the public accountant has the power to immediately pay his personal denarii an amount equal to the amount of the loss of income incurred, the expenditure irregularly paid, the compensation paid by the person to another public body or to a third party, the retribution of an accounting clerk by the public body concerned, » ;
    4° The first paragraph of the IX is replaced by two sub-items:
    "Public accountants whose personal and financial responsibility has been put into play in the cases referred to in the second paragraph of the VI cannot obtain from the minister responsible for the budget the free surrender of the amounts charged to them.
    "Public accountants whose personal and financial responsibility has been put into play in the cases mentioned in the third paragraph of the same VI may obtain from the minister responsible for the budget the free surrender of the amounts charged to them. Apart from the case of death of the accountant or of respect by the accountant, under the assessment of the accounting judge, of the rules of selective control of expenses, no total rewards may be granted to the public accountant whose personal and financial responsibility has been put into play by the accounting judge, the Minister responsible for the budget being obliged to leave the accountant at least equal to the double of the amount mentioned in the second paragraph. »
    II. This section comes into force on July 1, 2012. The deficits that have been the subject of a first act of placing liability on the part of a public accountant or a regulator before that date remain governed by the previous provisions.

    Rule 91 Learn more about this article...

    
    Section 111 of the Financial Act No. 2004-1484 of 30 December 2004 for 2005 is amended as follows:
    1° In the first paragraph, the words: "for maturity dates from 2002 to 2010" are replaced by the words: "beginning in 2002, for maturity dates";
    2° At the end of the last sentence of the second paragraph, the amount: "6.2 million euros" is replaced by the amount: "8.7 million euros".

    Rule 92 Learn more about this article...

    
    I. ― III of Article 69 of Law No. 2011-525 of 17 May 2011 of simplification and improvement of the quality of the law is supplemented by 6° to 17° as follows:
    « 6° To the annexes to the draft financial laws referred to in Article 51 of Organic Law No. 2001-692 of 1 August 2001 relating to the financial laws and the reports provided for by a financial law or a law of public finance programming;
    « 7° A lArticle 18 of Act No. 2010-1249 of 22 October 2010 banking and financial regulation;
    « 8° Aunt last paragraph of Article L. 225-102-1 of the Commercial Code ;
    « 9° Article L. 101-1 of the Construction and Housing Code;
    « 10° Sections 1 and 31 of Act No. 2009-967 of 3 August 2009 on the implementation of the Grenelle de l'environnement;
    « 11° Article L. 115-4-1 of the Code of Social Action and Families;
    « 12° Au III of Article L. 711-5 of the Monetary and Financial Code ;
    « 13° A lArticle 37 of Law No. 2009-594 of 27 May 2009 for the economic development of overseas countries;
    « 14° Aunt IV of Article L. 162-22-10 of the Social Security Code ;
    « 15° A lArticle 34 of Act No. 2008-1330 of 17 December 2008 Social Security Funding for 2009;
    « 16° A lArticle L. 119-8 of the Road Traffic Code ;
    « 17° A lArticle 1 of Act No. 97-135 of 13 February 1997 creating the public institution " Réseau ferré de France ” for the renewal of rail transport. »
    II. ― The Government shall forward to Parliament before the financial bill of the year is tabled:
    1° A report on the financing and operation of the Agence de financement des infrastructures de transport de France;
    2° A report on the procurement of State services to small and medium-sized enterprises;
    3° The report of the Agency for the Evaluation of Research and Higher Education on its work;
    4° A report on the objectives of public health policy and key action plans;
    5° A report on the implementation of the national policy for persons with disabilities;
    6° A report on the implementation of active solidarity income, the proceeds of resources allocated to it and the financial balance of the National Fund for Active Solidarity;
    7° A detailed report on the evolution of sensitive urban areas and urban free zones.

    Rule 93 Learn more about this article...

    
    Section 128 of the Financial Law for 2004 (No. 2003-1311 of 30 December 2003) is amended as follows:
    1° The first paragraph is supplemented by a sentence as follows: "This funding is subject to the following conditions:"
    2° At the beginning of the second paragraph, the mention is inserted: "1°";
    3° It is added a 2° as follows:
    « 2° By derogation from 1° and until December 31, 2013, the maximum response rate is set at 40% for literal hazard work, work or equipment for municipalities where a foreseeable literal natural risk prevention plan is prescribed. The additional amount corresponding to this exemption may be paid provided that the municipal backup plan referred to in theArticle 13 of Act No. 2004-811 of 13 August 2004 Civil Security Modernization was arrested by the mayor, and no later than 31 December 2013. »

    Rule 94 Learn more about this article...

    
    I. ― Title V of Act No. 2000-321 of 12 April 2000 on the Rights of Citizens in Their Relations with Government is supplemented by article 37-1, as follows:
    "Art. 37-1. - Claims arising from undue payments made by public officials in respect of the remuneration of their agents may be repeated within two years from the first day of the month following that of the date of payment of the incorrect payment, including when such claims originate in an irregular rights claim decision that has become final.
    "However, the repetition of the amounts paid is not subject to this period in the case of undue payments resulting either from the absence of information from the administration by an agent of changes to his or her personal or family situation that may affect the amount of his or her remuneration or from the transmission by an inaccurate information officer on his or her personal or family situation.
    "The first two paragraphs do not apply to payments that have the basis for a fee-creating decision under a regulatory provision that has been the subject of a contentious cancellation or an irregular fee-creating decision relating to an appointment in a grade where such payments are the subject of a recovery procedure. »
    II. ― I does not apply to payments in litigation proceedings pending on the date of publication of this Act.

    Rule 95 Learn more about this article...

    
    Before last paragraph of I of Article 3 of Law No. 2009-594 of 27 May 2009 for the economic development of overseas countries, a sub-item reads as follows:
    "When the agreement under the first paragraph was entered into for a specified period and was not extended beyond December 31, 2011, a regional branch agreement, concluded under the terms and conditions set out in theArticle L. 2232-6 of the Labour Code, or a business agreement, entered into in accordance with the terms and conditions set out in sections L. 2232-12, L. 2232-21 or L. 2232-24 of the same code, may provide the exceptional bonus set out in the first paragraph of this article, as provided in the second paragraph applicable to the interprofessional regional or territorial agreement. »

    
    

    
    ANNOUNCEMENTS
    E T A T A
    (Art. 8 of the Law)
    Revised Pathways and Means for 2011
    I. ― GENERAL BUDGET

    
    (Thousands of euros)

    
    
    

    
    NUMBER
    Line
    INTITULED RECETTE
    REVISION
    evaluations
    2011

    	1. Tax revenues
    	11. Income tax	- 300,000
    1101	Income tax	- 300,000
    	12. Other direct taxes collected through the issuance of roles	173 000
    1201	Other direct taxes collected through the issuance of roles	173 000
    	13. Corporate tax	- 400,000
    1301	Corporate tax	- 400,000
    	14. Other direct taxes and taxes assimilated	302 000
    1401	Source deductions on certain non-commercial benefits and income tax	30 000
    1402	Detainees at source and debits on household capital income and the debit on anonymous vouchers	160,000
    1406	Solidarity tax on fortune	120,000
    1499	Other income	― 8,000
    	15. Domestic Tax on Petroleum Products	― 10 216
    1501	Domestic Tax on Petroleum Products	― 10 216
    	17. Registration, stamp, other indirect contributions and taxes	247 000
    1701	Unpaid payments of receivables, rents, office prices	50 000
    1705	Free movement between live (donations)	200,000
    1780	Civil aviation taxes	― 3,000
    	2. Non-tax revenues
    	22. Products from the state domain	16 000
    2211	Product of the cession of elements of the state real estate	16 000
    	24. Refunds and interest of loans, advances and other financial assets	127 000
    2401	Interests in loans to foreign banks and states	33 000
    2411	Reimbursable Advances under Conditions for Civil Aviation	94 000
    	25. Amendments, sanctions, penalties and prosecution fees	24 076
    2501	Products of fines of traffic and road parking police	24 076
    	26. Miscellaneous	46 000
    2604	Various products of the compensation of the State guarantee	46 000
    	3. Abductions on State revenues
    	31. State revenues for the benefit of local authorities	647 168
    3103	State income recovery under special endowment for the housing of teachers	181
    3105	Excluding on State revenues for the compensation of professional tax	62
    3106	State revenue removal for the benefit of the Value Added Tax Compensation Fund	― 4,000
    3107	Excluding the State's revenues under compensation for exemptions relating to local taxation	39
    3114	Compensation for exemption under the reduction of the fraction of revenues taken into account in the professional tax bases of non-commercial profit holders	39
    3120	Relay on the reform of the professional tax	218 589
    3122	Compensation for professional tax reform	424 312
    3123	Provision for transfers of local tax exemption compensations	1 293
    3124	Guarantee of payment of departmental professional tax funds	6 731

    
    

    
    II. ∙ RECAPITULATION OF THE GLOBALLY

    
    (Thousands of euros)

    
    
    

    
    NUMBER
    Line
    INTITULED RECETTE
    REVISION
    evaluations
    2011

    	1. Tax revenues	11 784
    11	Income tax	- 300,000
    12	Other direct taxes collected through the issuance of roles	173 000
    13	Corporate tax	- 400,000
    14	Other direct taxes and taxes assimilated	302 000
    15	Domestic Tax on Petroleum Products	― 10 216
    17	Registration, stamp, other indirect contributions and taxes	247 000
    	2. Non-tax revenues	213 076
    22	Products from the state domain	16 000
    24	Refunds and interest of loans, advances and other financial assets	127 000
    25	Amendments, sanctions, penalties and prosecution fees	24 076
    26	Miscellaneous	46 000
    	3. Abductions on State revenues	647 168
    31	State revenues for the benefit of local authorities	647 168
    	Total income, net of levies	― 422 308

    
    

    
    II. ― BUDGETS ANNEXES

    
    (In euros)

    
    
    

    
    NUMBER
    Line
    INTITULED RECETTE
    REVISION
    evaluations
    2011

    	Air control and operations
    7501	Civil aviation taxes	3,000
    	Total income	3,000

    
    

    
    III. ― SPECIAL ACCOUNTS

    
    (In euros)

    
    
    

    
    NUMBER
    Line
    INTITULED RECETTE
    REVISION
    evaluations
    2011

    	Control of road traffic and parking	69 226 361
    	Section: Automated Control	18 000
    01	Amendments perceived by the automated control-sanction system	18 000
    	Section: Road traffic and parking	51 226 361
    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	51 226 361
    	State real estate management	136 835 998
    01	Products of real estate transfers	136 835 998
    	Management and valorization of resources derived from the use of the Hertz spectrum	86 000
    01	Produced royalties paid by private operators for the use of frequency bands released by emotional departments	86 000
    	Total	292 062 359

    
    
    
    

    
    E T A T B
    (Art. 9 of the Law)
    Apportionment of appropriations for 2011
    by mission and programme budget
    GENERAL BUDGET

    
    (In euros)

    
    

    
    MISSION/PROGRAMME
    AUTORISATIONS
    commitment
    additional
    Open
    CREDITS
    payment
    additional
    Open
    AUTORISATIONS
    commitment
    cancelled
    CREDITS
    payment
    cancelled

    General and territorial administration of the State	8 167 528	8 167 528	60 437	60 437
    Territorial administration			60 437	60 437
    Title 2			60 437	60 437
    Conduct and leadership of interior policies	8 167 528	8 167 528
    Agriculture, fisheries, food, forest and rural affairs	27 146 010	34 020 510	19 658 359	24 147 370
    Economics and sustainable development of agriculture, fisheries and territories	27 146 010	34 020 510
    Forest			10 999 377	11 517 525
    Safety and sanitary quality of food			5 856 089	9 171 467
    Conduct and leadership of agriculture policies			2 802 893	3 458 378
    Title 2			538 085	538 085
    Official development assistance	917 053 329	28 985 000		28 985 000
    Economic and financial assistance for development	30 053 329	28 985 000
    Solidarity with developing countries	887 000 000			28 985 000
    Veterans, memory and ties with the Nation	2,000	2,000
    Relationship between the Nation and its army	2,000	2,000
    Council and State control	3 387 540	12 030 077	15 500 000	8 500 000
    State Council and other administrative courts	3 387 540	12 030 077
    Court of accounts and other financial jurisdictions			15 500 000	8 500 000
    Title 2			6 500 000	6 500 000
    Culture	60 243 000	243 000	274 144	274 144
    Heritage	60 000
    Transmission of knowledge and democratization of culture	243 000	243 000	274 144	274 144
    Title 2			274 144	274 144
    Government Action Directorate			8 023 597	6 527 996
    Coordination of government work			5 539 756	5 344 155
    Title 2			996 416	996 416
    Protection of rights and freedoms			2 200,000	900 000
    Title 2			100 000	100 000
    Mutualized means of disconcerted administrations			283 841	283 841
    Ecology, sustainable development and development			17 512 004	17 512 004
    Transport infrastructure and services			1 971 820	1 971 820
    Security and Maritime Affairs			21 463	21 463
    Energy, climate and post-mines			13 000	13 000
    Conducting and guiding the policies of ecology, energy, sustainable development and the sea			2 518 721	2 518 721
    Title 2			2 328 653	2 328 653
    Economy	17 000	17 000
    Economic and Fiscal Strategy	17 000	17 000
    State financial commitments	765 363	848 816	476 291 328	476 291 328
    Debt and State treasury (evaluative credits)			424 000	424 000
    Savings			52 291 328	52 291 328
    Majoration of rents	765 363	848 816
    School education	10 000	10 000	1 738 963	4 044 297
    Life of the student	10 000	10 000
    Support for national education policy			178 270	178 270
    Title 2			178 270	178 270
    Agricultural technical education			1 560 693	3 866 027
    Financial and human resources management			20 000	54 817 403
    Maintenance of state buildings			20 000	54 817 403
    Immigration, asylum and integration	61 000	52 000
    Immigration and asylum	61 000	52 000
    Justice	223,000	5,000
    Access to law and justice		5,000
    Conduct and leadership of justice policy	223,000
    Media, book and cultural industries	49 866 914	45 482 293	53 118 152	53 077 233
    Press	4,400,000
    Book and cultural industries	500 000	500 000
    Contribution to audiovisual and radio diversity			53 118 152	53 077 233
    External audiovisual action	44 966 914	44 982 293
    Policy of the Territories			3 800 000	3 800 000
    Impulsion and coordination of land use policy			3 800 000	3 800 000
    Public authorities			2 245 974	2 245 974
    Presidency of the Republic			2 245 974	2 245 974
    Provisions			596 157 000	596 157 000
    Accidental and unpredictable expenses			596 157 000	596 157 000
    Research and higher education			2 997 804	3 077 959
    Higher education and agricultural research			2 997 804	3 077 959
    Social and pension schemes	196 094 720	196 613 360
    Social and land transport pension schemes	70 839 359	71 128 086
    Marine pension and social security schemes	23 286 256	23 286 256
    Mines, SEITA and various pension plans	101 969 105	102 199 018
    Title 2	70,000	70,000
    Relations with local authorities	3 771 522	3 771 522	115 271	115 271
    Financial competition for municipalities and community groups	64 805	64 805
    Departmental financial competition	936 938	936 938
    Financial competition for regions	2 769 779	2 769 779
    Specific competitions and administration			115 271	115 271
    Refunds and discounts	381 000 000	381 000 000
    State tax refunds and discounts (evaluative credits)	381 000 000	381 000 000
    Health	35 000	35 000	25 460 000	25 460 000
    Prevention, health safety and care			25 460 000	25 460 000
    Disease protection	35 000	35 000
    Security			6 970 000	6 970 000
    National police			6 970 000	6 970 000
    Title 2			6 970 000	6 970 000
    Civil security			9 540 000	9 540 000
    Coordination of relief			9 540 000	9 540 000
    Solidarity, integration and equality of opportunity	152 863 635	160 863 635	153 659 772	153 659 772
    Poverty reduction: active solidarity income and social experiments			153 404 802	153 404 802
    Actions for vulnerable families	20 000	20 000
    Handicap and dependency	152 843 635	155 843 635
    Conduct and support of health, social, sport, youth and associative life policies		5,000	254 970	254 970
    Title 2			254 970	254 970
    Sport, youth and associative life	50 000	50 000
    Sport	32 000	32 000
    Youth and Associative Life	18 000	18 000
    Labour and employment	2,000	2,000	8 466 434	3 101 888
    Access and return to employment	2,000	2,000
    Design, management and evaluation of employment and labour policies			8 466 434	3 101 888
    City and housing	249 330 000	249 330 000
    Prevention of exclusion and inclusion of vulnerable persons	7 330 000	7 330 000
    Access to housing assistance	242,000	242,000
    Total	2 385 753 561	1 230 419 741	1 421 589 239	1 478 365 076

    
    
    
    

    
    E T A T C
    (Art. 10 of the Law)
    Apportionment of appropriations for 2011
    special accounts
    I. ― SPECIAL ACCOUNTS

    
    (In euros)

    
    

    
    MISSION/PROGRAMME
    AUTORISATIONS
    commitment
    additional
    Open
    CREDITS
    payment
    additional
    Open
    AUTORISATIONS
    commitment
    cancelled
    CREDITS
    payment
    cancelled

    Control of road traffic and parking	69 226 361	69 226 361
    Radars	18 000	18 000
    Contribution to the equipment of local authorities for the improvement of public transport, road safety and traffic	27 149 972	27 149 972
    State debt	24 076 389	24 076 389
    State real estate management	136 835 998	136 835 998
    Contribution to state debt	8 239 479	8 239 479
    Contribution to real estate expenditures	128 596 519	128 596 519
    Resource management and development from the use of the Hertzian spectrum	86 000	86 000
    Utilization of the Hertzian Spectrum	86 000	86 000
    Total	292 062 359	292 062 359

    
    

    
    II. ― FINANCIAL ASSESSMENT

    
    (In euros)

    
    

    
    MISSION/PROGRAMME
    AUTORISATIONS
    commitment
    additional
    Open
    CREDITS
    payment
    additional
    Open
    AUTORISATIONS
    commitment
    cancelled
    CREDITS
    payment
    cancelled

    Loans to foreign States	5 805 958	10 757 958
    Loans to foreign states for debt consolidation towards France	5 805 958	10 757 958
    Total	5 805 958	10 757 958

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

Done in Paris, December 28, 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

(1) Act No. 2011-1978. Preparatory work: National Assembly: Bill No. 3952; Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 4006; Discussion on 29 November, 30 November, 1 December and 2 December 2011 and adoption on 6 December 2011 (TA No. 780). Senate: Bill, passed by the National Assembly, No. 160 (2011-2012); Report of Ms. Nicole Bricq, General Rapporteur, on behalf of the Finance Committee, No. 164 (2011-2012) Opinion of Mr. Vincent Eblé, on behalf of the Committee on Culture, No. 163 (2011-2012) Discussion on 13, 14 and 15 December 2011 and adoption on 15 December 2011 (TA No. 30, 2011-2012). National Assembly: Bill, amended by the Senate, No. 4100; Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Joint Joint Committee, No. 4103. Senate: Report of Ms. Nicole Bricq, General Rapporteur, on behalf of the Joint Joint Parity Commission, No. 210 (2011-2012). National Assembly: Bill, amended by the Senate, No. 4100; Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 4104; Discussion and adoption on 20 December 2011 (TA n° 807). Senate: Bill, passed by the National Assembly on new reading, No. 218 (2011-2012); Report of Ms. Nicole Bricq, General Rapporteur, on behalf of the Finance Committee, No. 219 (2011-2012) Discussion and rejection on December 21, 2011 (TA No. 40, 2011-2012). National Assembly: Bill, rejected by the Senate again, No. 4116; Report of Mr. Gilles Carrez, General Rapporteur, on behalf of the Finance Committee, No. 4117; Discussion and adoption, on final reading, December 21, 2011 (TA No. 812). ― Constitutional Council: Decision No. 2011-645 DC of 28 December 2011 published in the Official Gazette of this day.

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