Key Benefits:
The National Assembly and the Senate deliberated,
The National Assembly adopted,
The President of the Republic enacts the following legislation:
The Government submits to Parliament, by 15 January 2013, a report on the possible consequences for consumers of the increase in the normal value-added tax rate on fuel prices. This report sets out the conditions under which domestic consumer tax rates should, if any, be adjusted to offset the effects of the increase in the value added tax rate.
I. ― It is opened a financial competition account entitled "Advances to social security organizations".
This account retraces, in expenses and revenues, payments to the Central Agency of Social Security Organizations and refunds of advances on the amount of tax allocated to social security plans under the 3° of Article L. 241-2 of the Social Security Code9° of Article L. 241-6 of the same code and 3° of Article 53 of Law No. 2007-1822 of 24 December 2007 Finance for 2008.
II. ― The Social Security Code is amended as follows:
A. ― Article L. 241-6 is amended as follows:
1° The first is thus written:
« 1° Separate contributions on remuneration or earnings received by employees in agricultural and non-agricultural professions; these contributions are entirely at the expense of the employer; »
2° At 3°, the words "employed and" are deleted and the words "agricultural regimes" are replaced by the words "agricultural regime";
3° After the reference: "L. 136-7", the end of the 4th is as follows: ", L. 136-7-1, L. 245-14 and L. 245-15, under the conditions set out in articles L. 136-8 and L. 245-16; »
4° It is added a 9° as follows:
« 9° A fraction equal to 6.70 per cent of the net value added tax revenue corresponding to the amounts of this tax recorded for the year by the public accountants, deducting from the refunds and returns made for the same period by the assignees. »
B. ― An article L. 241-6-1 is reinstated as follows:
"Art. L. 241-6-1.-The contributions mentioned in the 1st of Article L. 241-6 due for employees entering the II field of Article L. 241-13 are calculated as follows:
« 1° No contribution is payable on remuneration or gains that are less than a first threshold annual;
« 2° The rate of contributions is calculated on the basis of the annual amount of pay or earnings when the first threshold is included with a second threshold;
« 3° The rate of contributions is constant when the annual amount of pay or earnings exceeds this second threshold.
"The methods for calculating these contributions, including the thresholds mentioned in 1° to 3°, the formula for calculating the rate mentioned in 2° and the rate mentioned in 3°, are fixed by decree.
"Without prejudice to the specific provisions that may be made pursuant to Article L. 711-12, the contributions referred to in 1° of Article L. 241-6 due for employees who do not enter the field of II of Article L. 241-13 are proportional to the remuneration or gains received by the persons concerned. The rate of these contributions is equal to that mentioned in the 3rd of this article.
"Performal contributions may be fixed by order for certain categories of employed or assimilated workers. »
C. ― Section L. 245-16 is amended as follows:
1° In I, the rate: "3.4%" is replaced by the rate: "5.4%";
2° II is supplemented by a sub-item:
“– a share corresponding to a 2 per cent rate at the National Family Allowance Fund. »
D. ― Section L. 241-13 is amended as follows:
1° In I, the words "and family allowances" are deleted;
2° The last three paragraphs of the III are replaced by five subparagraphs as follows:
"The value of the coefficient decreases according to the report referred to in the first paragraph of this III and becomes null when this report is equal to 1.6.
"The maximum value of the coefficient is equal to the sum of the rates of social insurance premiums in the following cases:
« 1° For earnings and remuneration paid by employers of less than twenty employees;
« 2° For earnings and remuneration paid by employer groupings referred to in Articles L. 1253-1 and L. 1253-2 of the Labour Code for employees made available, for more than half of the working time carried out over the year, members of these groupings that have a workforce of less than twenty employees.
"It is fixed by decree within the limit of the maximum value defined above for other employers. »
E. ― In the first paragraph of Article L. 131-7, the words: "January 1, 2011" are replaced by the words: "October 1, 2012".
F. ― Section L. 752-3-2 is amended as follows:
1° In the last sentence of the first paragraph of the III, the words: "the amount of the exemption decreases linearly and becomes null" are replaced by the words: "the share of the remuneration on which the exemption is calculated decreases and becomes null";
2° In the second paragraph of the same III and the last paragraph of the IV, in the first sentence, the words: "the amount of the exemption is equal to that calculated for" are replaced by the words: "the remuneration is exempted from the employer's expense in respect of social insurance and family allowances, within the limit of the corresponding share" and, in the second sentence, the words: "the amount of the exemption shall be replaced
3° The first paragraph of the IV is as follows:
"By derogation from III, the amount of the exemption is calculated according to the terms set out in the last paragraph of this IV for companies located in Guadeloupe, Guyana, Martinique, La Réunion and Saint-Martin respecting the following conditions:".
III. ― The Rural and Maritime Fisheries Code is amended as follows:
A. ― Article L. 741-3 is as follows:
"Art. L. 741-3.-The contributions set out in section L. 741-2 are based on the remuneration of agricultural employees for social insurance contributions. They are calculated on the terms and conditions set out in theArticle L. 241-6-1 of the Social Security Code. »
B. ― In L. 741-4, the reference: "L. 241-13," is deleted.
IV. - Without prejudice to provisions of Article L. 131-7 of the Social Security Codethe compensation to the National Fund for Family Allowances of the new methods of calculating the contributions provided for in II and III of this section shall be effected by means of the resources referred to in the 9th of Article L. 241-6 of the same code as well as by the increase provided for in this Act of the social levies referred to in sections L. 245-14 and L. 245-15 of that Code.
V. ― The general tax code is amended as follows:
A. ― At the end of section 278, the rate: "19.60%" is replaced by the rate: "21.20%".
B. ― The 5th of Article 278 bis is supplemented by an e thus written:
“e) Phytopharmaceutical products referred to in Appendix II to Commission Regulation (EC) No 889/2008 of 5 September 2008, on the terms and conditions for the application of Council Regulation (EC) No 834/2007 concerning the biological production and labelling of biological products with respect to biological production, labelling and controls; "
C. ― 1 of Article 297 is amended as follows:
1° At the beginning of the first paragraph of 5°, the rate: "8%" is replaced by the rate: "8,7%";
2° At the beginning of the first 6th paragraph, the rate: "13%" is replaced by the rate: "14.1%".
D. ― 1° The I bis of Article 298 quater is amended as of January 1, 2012:
(a) At 1°, the rate: "4.63 %" is replaced by the rate: "4.73 %";
(b) At 2°, the rate: "3.68 %" is replaced by the rate: "3.78 %";
2° The same I bis is amended from 1 January 2013 to:
(a) At the end of the first paragraph, the year: "2012" is replaced by the year: "2013";
(b) At 1°, the rate: "4.73 %" is replaced by the rate: "5.01 %";
(c) At 2°, the rate: "3.78 %" is replaced by the rate: "4.06 %".
E. ― The table in the second paragraph of Article 575 A is as follows:
| Cigarettes | 63.31 per cent |
| Cigares | 27.16 per cent |
| Fine cut tobacco for rolling cigarettes | 57.71 per cent |
| Other smoking tobacco | 51.65% |
| Tabacs to be taken | 44.90 per cent |
| Tabs to chew | 31.70 per cent |
After the 5th of the 4th of Article 238 bis of the General Code of Taxes, it is inserted a paragraph as follows:
"A body whose sole purpose is to participate, by the payment of financial aids not under Article 12 of the Regulation referred to in the first paragraph of this 4, to the creation, recovery or development of small and medium enterprises as defined in Annex I to the Regulations or to provide them with accompanying benefits may also be granted the approval, subject to the conditions referred to in 1°, 2°, »
I. ― In the last paragraph of 2° of 1 of Article 297 of the same code, the references: "B and C" are replaced by the references: "B, C and E".
II. ― The I applies to transactions for which the value added tax is payable as of January 1, 2012.
I. ― A. ― The title of chapter III, section XX, title I, of the first part of Book I of the General Tax Code is as follows: "Financial Transactions Tax" and section 235 ter ZD is as follows:
"Art. 235 ter ZD. - I. A tax shall apply to any acquisition in an expensive capacity of a capital title, within the meaning of Article L. 212-1 A of the monetary and financial code, or of an assimilated capital title, within the meaning of Article L. 211-41 of the same code, as long as that title is admitted to negotiations on a regulated French, European or foreign market, within the meaning of Articles L. 421-4, L. 422-1 or A decree of the ministers responsible for the economy and the budget summarizes the list of the companies concerned.
"The acquisition, within the meaning of the first paragraph of this section, means the purchase, including in the course of the exercise of an option or in the context of a term purchase that has previously been the subject of a contract, exchange or award, in return for contributions, of capital securities referred to in the same first paragraph.
“II. ― Tax is not applicable:
« 1° To purchase transactions carried out as part of a program of capital securities, including when this program gives rise to a firm and guaranteed investment service, within the meaning of theArticle L. 321-1 of the monetary and financial code ;
« 2° The operations carried out by a clearing house, within the meaning of Article L. 440-1 of the same code, within the framework of the activities defined in Article L. 440-1, or by a central depositary, within the meaning of Article L. 621-9 of the said Code, within the framework of the activities defined in Article L. 621-9;
« 3° Acquisitions made as part of market holding activities. These activities are defined as the activities of an investment company or a credit institution or an entity of a foreign country or a local business member of a trading platform or market of a foreign country where the business, institution or entity concerned proceeds as an intermediary for transactions on a financial instrument, as defined in section L. 211-1 of the same code:
“(a) Simultaneous communication of firm and competitive prices of comparable size, with the result of bringing liquidity to the market on a regular and continuous basis;
“(b) Either, as part of its usual activity, the execution of orders issued by customers or in response to requests for purchase or sale on their part;
"(c) The coverage of the positions associated with the implementation of the operations referred to in a and b;
« 4° To transactions carried out on behalf of issuers in order to promote the liquidity of their actions in the framework of market practices accepted by the Autorité des marchés financiers pursuant to Directive 2003/6/EC of the European Parliament and the Council, of 28 January 2003, on the operations of initiates and market manipulations (market abuses) and Directive 2004/72/EC of the Commission, of 29 April 2004, on the terms and conditions of application of
« 5° To acquisitions of securities between companies members of the same group, within the meaning ofArticle L. 233-3 of the Commercial Codeat the time of acquisition of the securities concerned, to acquisitions of securities between companies of the same group, within the meaning of section 223 This code, and acquisitions under the conditions provided for in sections 210 A, 210 B, 220 quater, 220 quater A and 220 quater B;
« 6° For temporary assignments of securities mentioned in the 10th of Article 2 of Regulation (EC) No 1287/2006 of the European Commission, of 10 August 2006, carrying out measures of Directive 2004/39/EC of the European Parliament and of the Council with regard to the obligations of the investment companies in the field of registration, the account of transactions, the transparency of the market, the admission of financial instruments to the negotiation and the definition of terms for the purpose of the said directive;
« 7° To acquisitions, as part of Book III of Part 3 of the Labour Code, of capital securities by joint investment funds governed by the articles L. 214-39 and L. 214-40 of the monetary and financial code and by investment companies with a variable capital of employee share ownership governed by Article L. 214-41 of the same code as well as the acquisition of capital securities of the enterprise or of a company of the same group, in the sense of the Articles L. 3344-1 and L. 3344-2 of the Labour Codedirectly made by employees pursuant to the seventh paragraph of Article L. 3332-15 of the same code;
« 8° To buy back their capital securities by the companies when these securities are intended to be transferred to the members of a business savings plan as part of Book III title III of Part III of the Labour Code;
« 9° Acquisitions of exchangeable or convertible bonds into shares.
"III. – The tax is based on the acquisition value of the title. In the event of an exchange, in the absence of an acquisition value expressed in a contract, the acquisition value corresponds to the listing of the securities on the most relevant market in terms of liquidity, within the meaning of Article 9 of Commission Regulation (EC) 1287/2006 of 10 August 2006, referred to above, at the close of the trading day preceding the exchange day. In case of exchange between securities of unequal value, each party to the exchange is taxed on the value of the securities it acquires.
"IV. ― The tax is payable on the first day of the month following that in which the acquisition of the title occurred.
"V. ― The tax rate is 0.1%.
"VI. ― The tax is liquidated and due by the operator providing investment services, in the sense ofArticle L. 321-1 of the monetary and financial codehaving executed the purchase order of the title or having negotiated for its own account, regardless of its place of establishment.
"When the acquisition takes place without intervention by an operator providing investment services, the tax is liquidated and payable by the establishment performing the account-conservation function, within the meaning of 1 of section L. 321-2 of the same code, regardless of its place of establishment. The purchaser shall transmit the information referred to in VIII of this article.
« VII. ― If the central repository of the capital securities issuance account is subject to 3° of Article L. 621-9 of the monetary and financial code and delivers the title, the debtor referred to in VI of this Article shall provide to the central depositary the information referred to in VIII before the 5 of the month following the acquisitions referred to in I and shall designate the member on whose account the tax may be levied.
"If the central repository of the Emission Account of the Capital Title is subject to 3° of Article L. 621-9 of the monetary and financial code and does not make the delivery of the title, which is carried out in the books of one of its members, the member provides to the central depositary the information referred to in VIII of this article before the 5 of the month following the acquisitions mentioned in I.
"If the central repository of the Emission Account of the Capital Title is subject to 3° of Article L. 621-9 of the monetary and financial code and that neither such depositary nor any of its members delivers the title, which is carried out in the books of a customer of a member of the central depositary, that customer shall provide the information referred to in VIII of this article to the member, who shall transmit them to the central depositary before the 5 of the month following the acquisitions mentioned in I.
"If the central repository of the Emission Account of the Capital Title is subject to 3° of Article L. 621-9 of the monetary and financial code and that the delivery is made under conditions different from those mentioned in the first three paragraphs of this VII, the debtor referred to in VI shall declare to the tax administration, according to the model it has fixed, and shall pay the tax to the Treasury before the 25 of the month following the acquisitions referred to in I. The debtor may also pay the tax through a member of the central depositary, to whom the information referred to in VIII is transmitted directly or indirectly. The member transmits this information to the central depositary before 5 of the month following the acquisitions referred to in I. If the debtor opts for the payment of the tax through a member of the central depositary, the debtor shall inform the Treasury by a declaration before November 1. This declaration is valid for one year and is renewed by tacit renewal.
"If the central repository of the Emission Account of the Capital Title is not subject to 3° of Article L. 621-9 of the monetary and financial code, the debtor referred to in VI of this section shall declare to the tax administration, according to the model it has set, and shall pay the Tax before the 25 of the month following the acquisitions referred to in I. The information referred to in VIII is available to the administration.
« VIII. ― If the central repository of the capital securities issuance account is subject to 3° of Article L. 621-9 of the monetary and financial code, it collects information on transactions within the scope of the tax, on the part of its members or debtors, under the conditions set out in the VII of this section. A decree specifies the nature of this information, which includes the amount of the tax due under the tax period, the order numbers of the transactions concerned, the date of their completion, the designation, number and value of the securities whose acquisition is taxable and the transactions exempted, divided by the exemption categories referred to in II.
" IX. ― The central repository of the issuance account of the title subject to 3° of Article L. 621-9 of the monetary and financial code declares to the tax administration, according to the model it has set, centralizes and remits to the Treasury the tax before the 25 of the month following the acquisitions referred to in I of this section. The statement includes the amount of the tax due and paid by each debtor.
"In the cases referred to in the first three paragraphs of the VII or in the case of an option of the debtor referred to in the penultimate paragraph of the same VII, the member having forwarded the information referred to in the VIII or having been designated by the debtor pursuant to the first paragraph of the VII authorizes him to charge the amount of the tax before the 5 of the month following the acquisitions mentioned in the I.
"X. ― Central depositary submitted to the 3° of Article L. 621-9 of the monetary and financial code holds a separate accounting for the registration of transactions related to the collection of the tax. It ensures consistency between the statements it receives and the information in its possession as a central repository. The information collected by the central depositary pursuant to the VII of this article shall be made available to the administration on a simple request. An annual report is submitted to the administration on the nature and extent of the controls implemented. A decree defines the modalities for the application of this X.
« XI. ― In the event of a breach, in fact, of the obligations of payment provided for in the IX, the central depositary shall pay the interest of delay provided for in article 1727 of this Code.
"In the event of a breach of the payment obligations set out in Part VII of this section, the tax debtor shall pay the late interest set out in section 1727.
"If the debtor fails to comply with the declarative obligations set out in the VII of this Article, the debtor shall pay the fine provided for in Article 1788 C.
« XII. – The tax is recovered and controlled according to the procedures and under the same sanctions, guarantees and privileges as taxes on turnover. Claims are presented, investigated and judged according to the rules applicable to these same taxes. »
B. ― After article 1788 B of the same code, it is inserted an article 1788 C thus drafted:
"Art. 1788 C. - I. ― The failure to transmit the information referred to in the VII of section 235 ter ZD results in the application of a 40% increase in the amount of the tax due which cannot be less than €1,000 or, where no tax is due, a fine of €1,000.
“II. ― The delay in the transmission of the information referred to in the VII of section 235 ter ZD results in the application of a 20% increase in the amount of the tax due which cannot be less than 500 € or, where no tax is due, a fine of 500 €.
"III. ― The inaccuracies or omissions identified in the information referred to in the VII of section 235 ter ZD result in the application of a fine of 150 € by omission or inaccuracy noted in the declaration, which cannot exceed 40% of the omitted tax. »
C. ― A, B and D apply to acquisitions made effective August 1, 2012.
For acquisitions between 1 August and 31 October 2012, the tax is declared, liquidated and paid before 30 November 2012. Debts are required to retain the information required for the liquidation of the tax on such transactions. They shall forward to the central repository of the emission account, by 10 November 2012, the information referred to in the VII of Article 235 ter ZD of the General Tax Code.
D. ― Section 1736 of the General Tax Code is supplemented by a VII, as follows:
« VII. 1. In the event of a breach of its declarative obligations referred to in the IX of Article 235 ter ZD, the central depositary shall pay a fine of 20,000 € for the failure to deposit the declaration and, within the limit of 20,000 € per declaration, of 150 € per omission or declarative inaccuracy.
“2. In the event of a breach of its obligation to make available to the administration of the information referred to in the X of the same article 235 ter ZD, the central depositary shall pay a fine of 20,000 €. »
E. ― Effective August 1, 2012:
1° The first paragraph of the 1st paragraph of Article 726 of the General Tax Code is as follows:
« 1° 0.1%:
2° II of the same article is amended as follows:
(a) In the sixth paragraph, after the word "society", the words are inserted: "to be given to members of a business savings plan as part of Book III title III of Part III of the Labour Code";
(b) The last two sub-items are replaced by a sub-item:
" ― acquisitions of social rights between companies members of the same group, within the meaning ofArticle L. 233-3 of the Commercial Codeat the time of the acquisition of rights concerned, the acquisition of rights between companies of the same group, within the meaning of section 223 To this code, and to acquisitions under the conditions set out in articles 210 A, 210 B, 220 quater, 220 quater A and 220 quater B; »
(c) It is added a paragraph to read:
"– to transactions taxed under section 235 ter ZD. »
II. ― A. ― After article 235 ter ZD of the same code, an article 235 ter ZD bis is inserted as follows:
"Art. 235 ter ZD bis. - I. Companies operating in France, as defined in section 209, I, are subject to a tax on high-frequency transactions involving capital securities, as defined in section L. 212-1 A of the monetary and financial code, carried out on their own account through automated processing devices.
“II. ― Constitutes a high-frequency operation on a capital title, within the meaning of this section I, to issue, as usual, orders by using an automated processing device of these orders characterized by the sending, modification or cancellation of successive orders on a given title separated from a period below a threshold fixed by decree. This threshold cannot be more than a second. Constitutes an automated processing device, within the meaning of this section, any system allowing transactions on financial instruments in which a computer algorithm automatically determines the different parameters of the orders, such as the decision to pass the order, date and time of passage of the order and the price and quantity of the financial instruments concerned.
"Do not constitute automated processing devices, within the meaning of this section, the systems used for the purpose of optimizing the conditions for the execution of orders or to route orders to one or more negotiating platforms or to confirm orders.
"A decree defines the modalities for the application of this II.
"III. ― The companies referred to in I are not liable to the tax for the market holding activities referred to in 3° of II of section 235 ter ZD.
"IV. ― Whereas the rate of cancellation or modification of orders relating to high-frequency transactions, with the exception of the transactions referred to in the III of this section, exceeds a threshold, defined by decree, on a day of exchange, the tax due is equal to 0.01% of the amount of orders cancelled or amended exceeding that threshold. This threshold cannot be less than two thirds of the orders transmitted.
"V. ― The tax is payable on the first day of the month following that during which the orders cancelled or amended have been transmitted.
"VI. – The tax is declared and disposed of before the 10th of the month following the transmission of orders referred to in II on a statement whose model is fixed by the administration. It shall be paid at the time of the filing of the declaration.
« VII. – The tax is recovered and controlled according to the procedures and under the same sanctions, guarantees and privileges as taxes on turnover. Claims are presented, investigated and judged according to the rules applicable to these same taxes. »
B. ― A applies to orders cancelled and amended as of August 1, 2012.
III. ― A. ― After Article 235 ter ZD of the General Tax Code, an article 235 ter ZD ter is inserted as follows:
"Art. 235 ter ZD ter. - I. A tax on exchange contracts on default of a State of the European Union applies to any purchase, by a natural person domiciled in France within the meaning of Article 4 B, a business operated in France within the meaning of Article 20/6, or a legal entity established or incorporated in France, of a derivative instrument used to transfer credit risk, within the meaning of Section 8 C to Annex I to the Directive
"The tax is not payable when the beneficiary of the contract is held a corresponding long position on the debt of that State, or holds assets or contracts of obligations whose value is correlated with the value of the debt of that State.
“II. ― The person, undertaking or entity referred to in I of this section is not liable for the tax under its market holding activities referred to in 3° of II of section 235 ter ZD.
"III. ― The tax is payable upon the conclusion of the default exchange contract referred to in I of this section.
"IV. ― The tax is equal to 0.01% of the notional amount of the contract, which means the nominal or facial amount used to calculate the contract payments.
"V. ― The tax is paid to the Consolidated Revenue Fund upon filing the return referred to in 1 of section 287.
"VI. – The tax is recovered and controlled according to the procedures and under the same sanctions, guarantees and privileges as taxes on turnover. Claims are presented, investigated and judged according to the rules applicable to these same taxes. »
B. ― The A applies to default exchange contracts of a State entered into on August 1, 2012.
I. ― The trade code is thus modified:
1° After Article L. 225-209-1, an article L. 225-209-2 is inserted as follows:
"Art. L. 225-209-2.-In companies whose shares are not admitted to negotiations on a regulated market or on a multilateral trading system that are subject to the legislative or regulatory provisions to protect investors from initiated transactions, course manipulations and the dissemination of false information, the ordinary general assembly may authorize the board of directors or the board of directors, as the case may be, to purchase the shares of the corporation, to offer or offer them
"in the year of their redemption, to the beneficiaries of an operation referred to in Article L. 225-208 or involved in the context of Articles L. 3332-1 et seq. of the Labour Code ;
"– within two years of their redemption, in payment or in exchange for assets acquired by the company as part of an external growth, merger, splitting or intake operation;
"– within five years of their purchase, shareholders who would demonstrate to the company the intention of acquiring them on the occasion of a marketing procedure organized by the company itself within three months of each annual ordinary general assembly.
"The number of shares acquired by the company cannot exceed:
" – 10% of the corporation's capital when the redemption is authorized for a transaction under the second or fourth paragraph of this section;
" — 5% of the corporation's capital when the redemption is authorized for a transaction under the third paragraph.
"The ordinary general assembly specifies the purposes of the operation. It defines the maximum number of shares that it authorizes the acquisition, price or pricing of the price and the duration of the authorization, which cannot exceed twelve months.
"The price of the redeemed shares shall be paid by means of a debit on the reserves of which the General Assembly has the provision under the second paragraph of Article L. 232-11 of this Code.
"If not used for any of the purposes and within the time limits mentioned in the second to fourth paragraphs of this article, the redeemed shares are cancelled in full law.
"The ordinary general assembly shall rule in the light of a report prepared by an independent expert, under conditions defined by decree in the Council of State, and on a special report of the auditors publicizing their appreciation of the conditions for fixing the acquisition price.
"The price of the shares may not be more than the highest value or less than the lowest value in the evaluation report of the independent expert communicated to the General Assembly, unless the value of the shares is null and void.
"The Board of Directors may delegate to the Director General or, in agreement with the Director General, to one or more delegated directors the authority to carry out these operations. The board may delegate to its president or, with its agreement, to one or more of its members the powers necessary for the effect of achieving them. Designated persons shall report to the board of directors or to the board of directors on the use of that authority under the conditions provided by the board.
"The auditors shall submit to the Annual General Meeting a special report on the conditions under which the shares were redeemed and used in the last fiscal year.
"The purchased shares may be cancelled within 10% of the corporation's capital by 24-month periods. In the event of cancellation of the shares purchased, the capital reduction is authorized or decided by the extraordinary general assembly which may delegate to the board of directors or to the directorate, as the case may be, all powers to achieve it.
"By derogation from the provisions of the tenth preambular paragraph, redeemed but unused actions may, by decision of the ordinary general assembly, be used for another of the purposes provided for in this article.
"In no case can these transactions affect the equality of shareholders. » ;
2° The last paragraph of Article L. 225-209 is deleted;
3° In the first and second paragraphs of Article L. 225-211 and in the first paragraph of Article L. 225-213, after the word "articles", the reference is inserted: "L. 225-209-2",
4° In the first sentence of Article L. 225-214, after the first occurrence of the word: "to", the reference is inserted: "L. 225-209-1 and".
II. ― The sixth paragraph of Article 726 of the General Tax Code is supplemented by the words: "with the exception of the redemption of shares made under the conditions laid down in Article L. 225-209-2 of the Commercial Code".
I. ― The e of the 3rd of Article 150-0 D bis of the general tax code is repealed.
II. ― I applies to gains made in respect of transfers effective January 1, 2011.
III. A. ― I bis of Article 150-0 A of the general tax code is repealed.
B. ― In the last paragraph of section 170, paragraph 1, of the same code, the words: "the amount of net earnings exempted under section 150-0 A I bis" are deleted.
C. ― At the 1st of the IV of Article 1417 of the same code, the words: "From the amount of net gains exempted under Article 150-0 I bis A as well as "are deleted and the words "of the same article" are replaced by the reference "of Article 150-0 A".
D. ― At 2° of Article L. 136-6 of the Social Security Code, the reference "and I bis" is deleted.
IV. ― The III applies to gains made in respect of transfers effective January 1, 2012.
I. ― The general tax code is amended as follows:
1° In the first sentence of the second paragraph of Article 302 bis ZG, in the second paragraph of Article 302 bis ZH, in the first sentence of the second paragraph of Article 302 bis ZI and in the last sentence of the first paragraph of Article 1609 tertricies, the word "holders" is replaced by the words "to be submitted" and the last sentence of the word: "to" is replaced by the word
2° In the first sentence of the first paragraph of article 1609 sorted, the words: "organized and exploited under the conditions laid down in article 12" are replaced by the words: "see Chapter II".
II. ― In the last paragraph of articles L. 137-20, L. 137-21 and L. 137-22 of the Social Security Code, the word "holders" is replaced by the words "to be submitted" and the last occurrence of the word "of" is replaced by the word "to".
I. ― The general tax code is amended as follows:
1° In the first paragraph of section 362, the number: "108 000" is replaced by the number: "120,000";
2° At the beginning of the first paragraph of the 1st paragraph of Article 403, the words: "872,13 € within the limit of 108 000" are replaced by the words: "903 € within the limit of 120,000".
II. ― 2° of I is applicable from the first day of the second month following the promulgation of Act No. 2012-354 of March 14, 2012 of Corrigendum Finance for 2012.
The Financial Act No. 2011-1977 of 28 December 2011 for 2012 is amended as follows:
1° II to IV of Article 16 are repealed;
2° Section 20, III, is repealed.
I. ― For 2012, 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)
| General budget Gross tax revenues/gross costs | ― 1 947 | 4 4 432 | |
| Less: Refunds and discounts | ― 342 | ― 342 | |
| Net tax revenues/net expenditures | ― 1,605 | 4 774 | |
| Non-tax revenues | 60 | | |
| Total net income/net expenditure | ― 1,545 | 4 774 | |
| A deduction: Receipts for local authorities and the European Union | 0 | | |
| Net requirements for the general budget | ― 1,545 | 4 774 | ― 6 319 |
| Evaluation of competition funds and related appropriations | 0 | 0 | |
| Net requirements for the general budget, including competitive funds | ― 1,545 | 4 774 | |
| Supplementary budgets Air control and operations | 0 | 0 | 0 |
| Official publications and administrative information | 0 | 0 | 0 |
| Annex budgets | 0 | 0 | 0 |
| Evaluation of competition funds and related appropriations: Air control and operations | 0 | 0 | 0 |
| Official publications and administrative information | 0 | 0 | 0 |
| Annex budgets, including competition funds | 0 | 0 | 0 |
| Special accounts | |||
| Trust accounts | 8 043 | 7 523 | 520 |
| Financial Competition Accounts | 3 378 | 3 689 | ― 311 |
| Trade accounts (solde) | | | 0 |
| Monetary accounts (solde) | | | 0 |
| Special accounts balance | | | 209 |
| General balance | | | 6 – 110 |
(In billions of euros)
| Need for funding Depreciation of long-term debt | 55,5 |
| Depreciation of medium-term debt | 42.4 |
| Depreciation of debts taken by the State | 1.3 |
| Budgetary deficit | 84.8 |
| Total | 184.0 |
| 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 | 178.0 |
| Cancellation of State securities by the Public Debt Fund | 4.0 |
| Net change in fixed-rate Treasury bills and pre-capped interest | - 4.3 |
| Changes in deposition of correspondents | 0.3 |
| Change in the Treasury Account | 2.4 |
| Other cash resources | 4.2 |
| Total | 184.0 |
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 2012, the government-paid job authorization limit remains unchanged.
I. ― It is open to Ministers, for 2012, under the general budget, additional commitment authorizations and payment credits, respectively, amounting to 16,647,143,000 € and 6,860,631,000 €, in accordance with the distribution by mission and programmes provided in statement B annexed to this Act.
II. ― For 2012, the General Budget cancelled commitment authorities and payment credits amounting to €2,429,196,000, in accordance with the distribution by mission and programs in statement B annexed to this Act.
I. ― It is open to the Minister of Economy, Finance and Industry for 2012, under the "State Financial Participation" trust account, additional commitment authorities and payment credits amounting to €7,523,488,000, in accordance with the program allocation given in State C annexed to this Act.
II. ― It is open to Ministers, for 2012, under financial competition accounts, additional commitment authorizations and payment credits amounting to €3,843,000, in accordance with the distribution by mission and programs provided in statement C annexed to this Act.
III. ― For 2012, in respect of the financial competitive accounts, commitment authorizations and payment credits amount to €154,084,000, in accordance with the distribution by mission and programs in statement C annexed to this Act.
I. ― Unrelated tax measures
I. ― The general tax code is amended as follows:
A. ― Section 1649 AA is supplemented by a paragraph to read as follows:
" Payments made abroad or from abroad through unreported contracts under the conditions set out in the first paragraph shall, unless otherwise proved, be taxable income. »
B. ∙ Article 1736 IV is supplemented by a paragraph to read as follows:
"If the total of undeclared foreign accounts payable by the non-declared foreign accounts is equal to or greater than €50,000 as at December 31 of the year in respect of which the return was to be made, the fine per undeclared foreign account is equal to 5% of the credit balance of that account, without being less than the amounts provided for in the first paragraph of this IV. »
C. ― In the first paragraph of Article 1758, after the reference: "Article 1649 A", the reference is inserted: ", in the second paragraph of Article 1649 AA";
D. ― Section 1766 is as follows:
"Art. 1766. - Offences to the provisions of the first paragraph of Article 1649 AA are liable to a fine of € 1,500 per unreported contract. This amount is increased to €10,000 per undeclared contract when the reporting obligation concerns a State or territory that has not entered into an administrative assistance agreement with France to combat tax fraud and evasion allowing access to bank information.
"If the total value of the undeclared contract(s) is equal to or greater than €50,000 as at December 31 of the year in which the declaration was to be made, the fine shall be extended for each contract not declared to 5% of the value of that contract, without being less than the amounts provided in the first paragraph. »
II. ― In the second part of Article L. 136-6 of the Social Security Code, after the reference: "1649 A", the reference is inserted: "1649 AA", ".
III. ― At the 2nd of the III of Article 15 of Order No. 96-50 of 24 January 1996 on the reimbursement of social debt, after the reference: "1649 A", is inserted the reference: "1649 AA".
IV. ∙ The A and C of I and II and III are applicable as of the taxation of revenues of 2012. The B of I shall apply to declarations to be subscribed from the coming into force of this Act. The D of the same I shall apply to declarations to be subscribed effective 1 January 2013.
The first paragraph of section 1741 of the General Tax Code is amended as follows:
1° In the first sentence, the amount "37,500 euros" is replaced by the amount "500,000 €";
2° In the second sentence, the amount: "75 000 euros" is replaced by the amount: "750,000 €";
3° Is added a sentence as follows:
"When the facts mentioned in the first sentence have been made or facilitated by either open accounts or contracts signed with bodies established in a State or territory that has not entered into with France, for at least five years at the time of the facts, an administrative assistance agreement allowing the exchange of any information necessary for the application of French tax legislation, or the interposition of natural or legal persons or institutions of any agency, »
I. ― Section 283 of the same code is amended as follows:
1° The second quinquies is supplemented by a sub-item:
"For deliveries of natural gas or electricity referred to in b of the same III, as well as for services defined in 13° of section 259 B that are directly related to them, the tax is paid by the purchaser who has an identification number to the value added tax in France, including when the supplier is established in France. » ;
2° After the 2 septies, it is inserted a 2 octies as follows:
"2 octies. ― For electronic communications services, excluding those subject to the tax under section 302 bis KH, the tax is paid by the purchaser who has an identification number on the value added tax in France. »
II. ∙ I enter into force for invoices issued as of April 1, 2012.
I. ― After Article 1731-0 A of the General Tax Code, it is inserted a 3 bis as follows:
"3 bis: Other sanctions
serious breaches
"Art. 1731 bis. - 1. For the establishment of income tax, the deficits referred to in I and I bis of section 156 and the tax reductions may not be imputed on the enhancements and rights resulting in the application of one of the increases provided for in section 1728, section 1729, and section 1732, paragraph 1 (a).
“2. For the calculation of the solidarity tax on fortune, the benefits provided for in sections 885-0 V bis and 885-0 V bis A shall not be imputed on the rights giving rise to the application of one of the increases provided for in section 1728, section 1729, and section 1732, paragraph 1 (a). »
II. ― I is applicable as of the taxation of 2012 revenues and the solidarity tax on the property due under the year 2012.
The book of tax procedures is amended as follows:
1° Section L. 152 is amended as follows:
(a) After 5°, are inserted from 6° and 7° as follows:
« 6° Acknowledging the conditions for the opening and maintenance of benefits paid under their legal mission in the field of health and social action;
« 7° In calculating the benefits paid under their legal mission in terms of health and social action. » ;
(b) In the seventh paragraph, the reference: "5°" is replaced by the reference: "7°";
2° Article L. 166 D is supplemented by a paragraph as follows:
"The administration responsible for the recovery of the right toArticle 1635 bis AE of the General Tax Code and the agency mentioned to theArticle L. 5311-1 of the Public Health Code be transmitted spontaneously or upon request information relating to rights collected under theArticle 1635 bis AE of the General Tax Code and the decisions established in accordance with Article 1635 bis AE. » ;
3° In the second paragraph of Article L. 113, after the reference: "L. 139 A", the reference is inserted: "L. 152", and the reference: "and L. 166" is replaced by the references: ", L. 166 and L. 166 D".
I. ― After the word: "Article", the end of the penultimate paragraph of Article L. 263 of the same book is thus written: "L. 211-2 of the Code of Civil Enforcement Procedures. »
II. ― I applies from the coming into force ofOrder No. 2011-1895 of 19 December 2011 relating to the legislative part of the Civil Enforcement Procedures Code.
The Code of Criminal Procedure is amended as follows:
1° The first five paragraphs of Article 28-1 VI shall be replaced by three paragraphs as follows:
"VI. ― When, upon requisition of the public prosecutor or on the rogatory commission of an investigating judge, the customs officers mentioned in I and II conduct judicial investigations, they have the same prerogatives and obligations as those assigned to judicial police officers.
"These agents are allowed to declare as domicile the address of the headquarters of the service they depend on.
"They may be assisted by the persons mentioned in articles 706 and 706-2 acting on the delegation of the magistrates. » ;
2° The first two paragraphs of Article 28-2 IV shall be replaced by a paragraph to read:
"IV. ― Where, on the requisition of the public prosecutor or on the rogatory commission of an investigating judge, the agents of the tax services authorized under the conditions laid down in the II of this article conduct judicial investigations, they have the same prerogatives and obligations as those assigned to judicial police officers. »
Act No. 2010-476 of 12 May 2010 on openness to competition and regulation of the game of money and online chance sector is thus amended:
1° Article 42 II reads as follows:
“II. ― Officials and agents authorized for this purpose by the Director General of the Online Gaming Control Authority shall, under his or her direction, carry out the administrative investigations necessary for the application of this Act. They are also competent to observe the offences provided for in articles 56 and 57. They are sworn in under conditions defined by decree in the Council of State.
"Administrative investigations lead to the establishment of a report. A double of this report is transmitted within five days to the operator concerned.
"The minutes for the offences provided for in articles 56 and 57 shall be transmitted promptly to the public prosecutor. » ;
2° Article 59 reads as follows:
"Art. 59.-For the purpose of finding out the offences set out in sections 56 and 57, officers and judicial police officers appointed by the Minister of the Interior, customs officers designated by the Minister of Customs and officials and agents referred to in Article 42 II may, without criminal liability:
« 1° Participate under a pseudonym in electronic exchanges on a games site or registered bets or not, including an online gaming session;
"2° To extract, acquire or retain by this means data on persons who may be the perpetrators of these offences and on bank accounts used.
"In penalty of nullity, these acts may not have the effect of inciting others to commit an offence or to contravene the prohibition set out in Article 5.
"The disclosure of the documents necessary for the search and finding of the offences referred to in the first paragraph of this section may be requested by Customs officers under the conditions specified inArticle 65 of the Customs Code.
“The officials or agents mentioned in the first paragraph of this article shall record the information collected by minutes, transmitted promptly to the public prosecutor.
"This report can be used by the Online Gaming Regulatory Authority in the exercise of its missions and in particular for the purpose of implementing the procedure provided for in theArticle L. 563-2 of the Monetary and Financial Code and the procedure provided for in section 61 of this Act. For the implementation of these procedures, bank secrecy is not opposable to sworn investigators of the Online Gaming Regulatory Authority.
"This report is made available to the tax administration in accordance with Article L. 84 B of the Tax Procedures Book. »
I. ― Section 230 H of the General Tax Code is amended as follows:
A. ― The fifth paragraph of I is supplemented by a sentence as follows:
"This threshold is increased to 5% from compensation paid in 2015. »
B. ― At the beginning of the sixth paragraph of the same I, the words "Up to December 31, 2015" are deleted.
C. ― 1° to 3° of II are thus written:
"1° 0.25 % when the percentage mentioned in the second sentence of the fifth paragraph of I is less than 1%; This rate is increased to 0.3 per cent from the 2013 contribution and 0.4 per cent from the 2014 contribution. When the average annual workforce exceeds two thousand employees, the contribution rate is 0.4%; This rate is increased to 0.5 per cent from the contribution due to remuneration paid in 2013 and to 0.6 per cent from the contribution paid in 2014;
"2° 0.1% when this percentage is at least 1% and below 3%. Beginning with the contribution due to remuneration paid in 2015, this rate is increased to 0.2 per cent when the percentage is at least 1 per cent and below 2 per cent;
"3.05 per cent where this percentage is at least 3 per cent and less than 4 per cent and, starting with the contribution due to the remuneration paid in 2015, at least 3 per cent and less than 5 per cent. »
II. ― The C of I applies from the contribution due to the remuneration paid in 2012.
I. ― After the eleventh row of the table in the second paragraph of the IV of Article L. 213-10-2 of the Environmental Code, is inserted a line as follows:
| Acute toxicity released at sea beyond 5 km from the coastline and more than 250 metres deep (per kiloequitox) | 4 | 50 kilometrequitox |
I. ― Sub-section 2 of chapter III, section 7, of Book III, Part II, of the General Code of Territorial Communities is repealed.
II. ― I applies effective January 1, 2012.
The 2° of Article L. 2531-13 of the General Code of Territorial Communities is completed by a d as follows:
"(d) In 2012, when a municipality is subject to a debit under this section and has an assignment under section L. 2531-14, the amount of the debit cannot exceed that of the allocation. »
Article L. 5211-30 of the same code is amended as follows:
1° The last paragraph of the 1st is supplemented by the references: " or VII of Article 5 of Law No. 2009-594 of 27 May 2009 for the economic development of the Overseas or the III of 5.3.2 of theArticle 2 of Act No. 2009-1673 for 2010 referred to above »;
2° The last paragraph of 1° bis is supplemented by the references: " or to VII of Article 5 of Act No. 2009-594 of 27 May 2009 referred to above or in the III of 5.3.2 ofArticle 2 of Act No. 2009-1673 for 2010 referred to above."
I. ― The G of Article 302 D bis of the General Code of Taxation is supplemented by the words: "and, within the limits of an annual quota established by the administration, the pure alcohol acquired by the pharmacists of officin".
II. ― Subject to the judgments passed in force of judgment, the g of II of Article 302 D bis of the General Tax Code, in its drafting resulting from this Act, is applicable from 12 May 2011.
III. ― Subject to the rulings of justice passed in force of evidence, pure alcohol acquired by pharmacists of offensive between March 31, 2002 and May 12, 2011, within the limits of an annual quota established by the administration under the g of the II of Article 302 D bis of the General Tax Code, is exempt from the rights mentioned in articles 302 B and following of the same code.
IV. ― Loss of income for social security organizations is compensated by the increase in the rights covered by articles 575 and 575 A of the general tax code.
Section 1396 of the General Tax Code is amended as follows:
1° In the second paragraph, after the word: "urban", the words are inserted: "or to urbanize when public roads and water, electricity and, if applicable, sanitation existing on the outskirts of the area to be urbanized have sufficient capacity to serve the constructions to be implanted in the entire area," and after the words: "urbanism", are inserted the words: "urbanism,
2° After the second paragraph, two sub-items are inserted:
"By derogation from the provisions of the second paragraph, when these lands are located in an area defined by a joint decree of the ministers responsible for budget and housing, this increase is set, from 1 January 2014, at € 5 per square metre, then at € 10 per square metre from 1 January 2016. This increase applies in full right. Its product belongs to the competent authority for the realization of the local plan of urban planning.
"The municipality or public institution of competent intercommunal cooperation for the realization of the local plan of urban planning may deliberate, under the conditions provided for in the first paragraph of Article 1639 A bis, to exonerate all or part of the land on its territory. They can also choose a lower increase and modulate the amount according to the urbanization and construction priorities defined within the local housing program. » ;
3° In the first sentence of the third paragraph, the number: "1,000" is replaced by the number: "200";
4° In the fifth paragraph, the word "fourth" is replaced by the word "sixth";
5° In the penultimate sentence of the last paragraph, the word "September" is replaced by the word "October".
I. ― The same code is amended:
1° The sixth preambular paragraph of Article 1411 is as follows:
"By derogation from the provisions of this II quater, when a commune that was not a member in 2011 of a public institution of intercommunal cooperation that applied in 2011 of article 1609 nonies C joined, either on a voluntary basis or on a transformation under the conditions provided for in theArticle L. 5211-41-1 of the General Code of Territorial Communitiesa fusion referred to in the second sentence of the first paragraph of Article 1638-0 bis of this Code, a public intercommunal cooperation institution applying Article 1609 nonies C, the communal slaughters referred to in Article II of this Article shall cease to be corrected from the year following that of the attachment or merger. » ;
2° The eighth paragraph of the second paragraph of Article 1609 nonies C is thus written:
"The award of compensation is increased from the proceeds of the reduction of the housing tax rate, as the case may be, to the VII of section 1638 quater or to the IV of section 1638-0 bis by the residential tax bases of the municipality the year of its attachment to the public intercommunal cooperation institution. » ;
3° Article 1638-0 bis is amended as follows:
(a) The 1st of the III is supplemented by a paragraph as follows:
"In the case of a merger referred to in the last sentence of the first paragraph of this III involving a public inter-communal cooperation institution that applied in 2011 of section 1609 nonies C, the weighted average housing tax rate referred to in the first paragraph of this 1° shall take into account the proceeds resulting from the transfer of the departmental share of that tax collected by municipalities that in 2011 were isolated or members of a public non-tax cooperation institution
(b) It is added an IV as follows:
"IV. ― The residential tax rate of the member communes in 2011 of a public institution of intercommunal cooperation with additional taxation or not applying section 1609 quinquies C or a public institution without taxation that merges with a public institution of intercommunal cooperation that applied in 2011 of section 1609 nonies C is reduced the year following that of the fusion of the difference between, on the one hand, » ;
4° In the VII of section 1638 quater, the word "voluntary" is replaced by the words "in the conditions referred to in I".
II. ∙ The fifth paragraph of Article 21 of the Financial Law for 1992 (No. 91-1322 of 30 December 1991) is replaced by two paragraphs:
"The rate of housing tax, to be taken into account in calculating the compensations of the exemptions referred to in a of I, municipalities that were not members in 2011 of a public intercommunal cooperation institution that applied in 2011 of theArticle 1609 Nonies C of the General Tax Code and subsequently join either a voluntary connection or a transformation under the conditions specified in theArticle L. 5211-41-1 of the General Code of Territorial Communitiesor a merger referred to in the second sentence of the first paragraph of Article 1638-0 bis of the General Tax Code, a public inter-communal cooperation institution applying article 1609 nonies C of the same code is the rate voted by that commune in 1991.
"The fifth paragraph of this II applies to compensation paid, as the case may be, from the year following that of the merger or from the year following that in which the attachment took effect. »
III. – A. ― The 1° to 3° of I apply, without further deliberation of the municipalities concerned, from the rates and slaughter voted for 2012.
B. ― The II applies as of 2012.
I. ― Article L. 1331-7 of the Public Health Code reads as follows:
"Art. L. 1331-7.- Owners of buildings subject to the obligation to connect to the public sewage collection network pursuant to section L. 1331-1 may be contracted by the municipality, the public inter-communal cooperation institution or the competent joint union in the area of collective remediation, to take into account the economy by them carried out by avoiding a sewage or sewage facility of individual regulation or to the standards
"This participation is not more than 80% of the cost of supplying and laying the facility referred to in the first paragraph of this section, reduced, if any, the amount of the refund due by the same owner under section L. 1331-2.
"The participation provided for in this section is due from the date of the public sewage collection network connection of the building, the extension of the building or the redesigned part of the building, as long as the connection generates additional sewage.
"A deliberation of the municipal council or the legislative body of the public establishment determines the modalities for calculating this participation. »
II. I is applicable to buildings that have been connected to the public wastewater collection network effective July 1, 2012. It does not apply to immovables for which the owners have been ordered to pay the intended interest in theArticle L. 1331-7 of the Public Health Codein its drafting prior to the publication of this Act.
III. ― 2° of section L. 332-6-1 of the urban planning code is repealed effective July 1, 2012. This III is applicable to applications for authorization or advance declarations filed on or after the same date.
IV. – In the last paragraph of Article L. 331-15, to the c of Article L. 332-12 of the urban planning code and to the 5 of B of Article 28 of Act No. 2010-1658 of 29 December 2010 for 2010 the reference: "a," is deleted.
Derogation from provisions of Article 1639 A of the general tax code and first paragraph of Article L. 1612-2 of the General Code of Territorial Communities, the deadline for the vote of local government budgets and rates for fiscal year 2012 is extended to April 15.
II. Other measures
The 5th of Article 2 of Act No. 45-138 of 26 December 1945 on the establishment of an International Monetary Fund and an International Bank for Reconstruction and Development is supplemented by the words: "as well as cumulatively, within the limit of 31,410 million euros, an amount corresponding to repayable loans under the conditions of the same Article VII".
The Government shall transmit to the Finance Committees of the National Assembly and the Senate the quarterly summary of the financial situation of the European Stability Mechanism, as well as the profit and loss account, highlighting the results of its operations, as provided for in Article 27 of the Treaty establishing the European Stability Mechanism signed on 2 February 2012.
When the Council of Governors of the European Stability Mechanism adopts a decision under Article 5, Article 5, paragraph 6, of the Treaty referred to in the first paragraph of this Article, the Minister responsible for the Economy shall inform the Committees of the National Assembly and the Senate responsible for the finances.
I. ― After the word: "of", the end of Article L. 14-10-6 of the Code of Social Action and Families is thus written: "homes receiving active solidarity income whose resources are less than the lump sum mentioned in Article L. 262-2 of this Code, with the exception of those entitled to increase under Article L. 262-9. »
II. ― I applies from competitions distributed for the year 2012.
Section III L. 1111-10 of the General Code of Territorial Communities is supplemented by a paragraph to read as follows:
"For projects of investment in drinking water and sanitation, waste disposal, protection against fires of forests and communal roads that are carried out by public institutions of intercommunal cooperation in the specific taxation of Corsica or by municipalities members of such an institution when projects do not enter the field of community competence, this minimum participation of the owner is 10% of the total amount of public funding. »
At the 2nd of Article 1648 AC of the General Tax Code, the words "public institution" are replaced by the words "society".
Article L. 518-15-3 of the monetary and financial code is supplemented by two paragraphs as follows:
"As a deferral of the missions entrusted to the Autorité de contrôle prudentiel by the supervisory board in the framework of the laws and regulations establishing the status of the establishment, the Caisse des dépôts et consignations pays to the Bank of France an annual contribution whose amount is fixed conventionally by the Autorité de contrôle prudentiel and the Caisse des dépôts et consignations, after notice of its supervisory commission.
"The Bank of France receives this contribution on behalf of the Autorité de contrôle prudentiel. »
ANNOUNCEMENTS
E T A T A
(Art. 11 of the Law)
Revised grades and averages for 2012
I. ― GENERAL BUDGET
(Thousands of euros)
| | 1. Tax revenues | |
| | 11. Income tax | 235 000 |
| 1101 | Income tax | 235 000 |
| | 12. Other direct taxes collected through the issuance of roles | - 384 000 |
| 1201 | Other direct taxes collected through the issuance of roles | - 384 000 |
| | 13. Corporate tax | 1 585 000 |
| 1301 | Corporate tax | 1 585 000 |
| | 14. Other direct taxes and taxes assimilated | 160,000 |
| 1406 | Solidarity tax on fortune | 230,000 |
| 1499 | Other income | - 70,000 |
| | 15. Domestic consumer tax on energy products | 100 000 |
| 1501 | Domestic consumer tax on energy products | 100 000 |
| | 16. Value-added tax | - 1,000 150 |
| 1601 | Value-added tax | - 1,000 150 |
| | 17. Registration, stamp, other indirect contributions and taxes | 527 000 |
| 1706 | Deaths free of charge | 160,000 |
| 1797 | Financial transactions tax | 367 000 |
| | 2. Non-tax revenues | |
| | 21. Dividends and assimilated recipes | - 379 000 |
| 2110 | Products of State participation in financial enterprises | ― 283,000 |
| 2111 | Contribution of the Caisse des dépôts et consignations représentant de l'tax sur les sociétés | ― 96,000 |
| | 22. Products from the state domain | 320 000 |
| 2204 | Radio frequency usage claims | 320 000 |
| | 25. Amendments, sanctions, penalties and prosecution fees | 240 000 |
| 2502 | Products of fines imposed by competition authorities | 240 000 |
| | 26. Miscellaneous | 121 000 |
| 2603 | Savings funds administered by the Caisse des dépôts et consignations | 121 000 |
II. ∙ RECAPITULATION OF THE GLOBALLY
(Thousands of euros)
| | 1. Tax revenues | 1 947 150 |
| 11 | Income tax | 235 000 |
| 12 | Other direct taxes collected through the issuance of roles | - 384 000 |
| 13 | Corporate tax | 1 585 000 |
| 14 | Other direct taxes and taxes assimilated | 160,000 |
| 15 | Domestic consumer tax on energy products | 100 000 |
| 16 | Value-added tax | - 1,000 150 |
| 17 | Registration, stamp, other indirect contributions and taxes | 527 000 |
| | 2. Non-tax revenues | 60,000 |
| 21 | Dividends and assimilated recipes | - 379 000 |
| 22 | Products from the state domain | 320 000 |
| 25 | Amendments, sanctions, penalties and prosecution fees | 240 000 |
| 26 | Miscellaneous | 121 000 |
| | Total income, net of levies | 1 887 150 |
III. ― SPECIAL ACCOUNTS
(In euros)
| | Management and valorization of resources derived from the use of the Hertz spectrum | 520 000 |
| 01 | Produced royalties paid by private operators for the use of frequency bands released by emotional departments | 520 000 |
| | State financial participation | 7 523 488 000 |
| 03 | Reversed capital holdings and capital reduction or liquidation products | 530 000 |
| 06 | General budget payments | 6 993 488 000 |
| | Total | 8 043 488 000 |
IV. ― FINANCIAL ASSESSMENT
(In euros)
| | Advances to social security agencies | 3 378 150 000 |
| 01 | Income | 3 378 150 000 |
| | Total | 3 378 150 000 |
E T A T B
(Art. 12 of the Law)
Apportionment of appropriations for 2012
by mission and programme budget
GENERAL BUDGET
(In euros)
| External action of the State | | | 10 278 500 | 10 278 500 |
| Action by France in Europe and the world | | | 2 900 000 | 2 900 000 |
| Cultural diplomacy and influence | | | 6 241 500 | 6 241 500 |
| French abroad and consular affairs | | | 1 137 000 | 1 137 000 |
| General and territorial administration of the State | 1 000 | 1 000 | 10 300,000 | 10 300,000 |
| Territorial administration | | | 10 300,000 | 10 300,000 |
| Political, cultural and associative life | 1 000 | 1 000 | | |
| Agriculture, fisheries, food, forest and rural affairs | | | 25 897 000 | 55 897 000 |
| Economics and sustainable development of agriculture, fisheries and territories | | | 18 298 000 | 48 298 000 |
| Forest | | | 3 100 000 | 3 100 000 |
| Safety and sanitary quality of food | | | 2 299 000 | 2 299 000 |
| Conduct and leadership of agriculture policies | | | 2 200,000 | 2 200,000 |
| Official development assistance | | | 11 700 000 | 11 700 000 |
| Solidarity with developing countries | | | 9 700 000 | 9 700 000 |
| Solidarity and migration | | | 2,000 | 2,000 |
| Veterans, memory and ties with the Nation | | | 10 478 000 | 10 478 000 |
| Relationship between the Nation and its army | | | 478 000 | 478 000 |
| Recognition and reparation for the fighting world | | | 10 000 | 10 000 |
| Culture | | | 34 031 500 | 36 031 500 |
| Heritage | | | 21 057 000 | 23 057 000 |
| Creation | | | 3 500 500 | 3 500 500 |
| Transmission of knowledge and democratization of culture | | | 9 474 000 | 9 474 000 |
| Defence | | | 321 577 000 | 321 577 000 |
| Environment and forward-looking defence policy | | | 18 200,000 | 18 200,000 |
| Preparation and use of forces | | | 50 917 000 | 50 917 000 |
| Support for defence policy | | | | 50 000 |
| Force equipment | | | 252 460 000 | 202 460 000 |
| Government Action Directorate | | | 15 283 237 | 15 283 237 |
| Coordination of government work | | | 8 987 977 | 8 987 977 |
| Protection of rights and freedoms | | | 1 599 884 | 2 299 884 |
| Mutualized means of disconcerted administrations | | | 4 695 376 | 3 995 376 |
| Ecology, sustainable development and development | | | 187 825 837 | 187 825 837 |
| Transport infrastructure and services | | | 152 848 196 | 152 848 196 |
| Road safety and traffic | | | 1 615 112 | 1 615 112 |
| Security and Maritime Affairs | | | 4 345 598 | 4 345 598 |
| Weather | | | 2 021 480 | 2 021 480 |
| Urbanism, landscapes, water and biodiversity | | | 367 021 | 367 021 |
| Geographical and cartographical information | | | 921 067 | 921 067 |
| Risk prevention | | | 12 021 685 | 12 021 685 |
| Conducting and guiding the policies of ecology, energy, sustainable development and the sea | | | 13 685 678 | 13 685 678 |
| Economy | 337 101 000 | 337 101 000 | 4 095 000 | 4 095 000 |
| Business Development and Employment | 337 101 000 | 337 101 000 | | |
| Tourism | | | 1 1 195 000 | 1 1 195 000 |
| Economic statistics and studies | | | 1 500 000 | 1 500 000 |
| Economic and Fiscal Strategy | | | 1 400 000 | 1 400 000 |
| State financial commitments | 16 310 000 | 6 523 488 000 | 820 000 | 820 000 |
| Debt and State treasury (evaluative credits) | | | 700,000 | 700,000 |
| Savings | | | 120,000 | 120,000 |
| Capital allocation of the European stability mechanism | 16 310 000 | 6 523 488 000 | | |
| School education | | | 18 094 000 | 18 094 000 |
| Public education of the first degree | | | 268 000 | 268 000 |
| Public secondary school education | | | 1 000 000 | 1 000 000 |
| Life of the student | | | 10 730 000 | 10 730 000 |
| Private education of the first and second levels | | | 1 000 000 | 1 000 000 |
| Support for national education policy | | | 5 096 000 | 5 096 000 |
| Financial and human resources management | | | 110 388 489 | 110 388 489 |
| Tax and financial management of the state and local public sector | | | 48 553 596 | 48 553 596 |
| Public Finance Strategy and State Modernization | | | 6 556 309 | 6 556 309 |
| Conduct and management of economic and financial policies | | | 9 823 609 | 9 823 609 |
| Trade facilitation and security | | | 7 609 227 | 7 609 227 |
| Maintenance of state buildings | | | 27 845 748 | 27 845 748 |
| Public service | | | 10 000 | 10 000 |
| Immigration, asylum and integration | | | 801 997 | 801 997 |
| Integration and access to French nationality | | | 801 997 | 801 997 |
| Justice | | | 62 000 001 | 30 000 001 |
| Justice | | | 10 544 678 | 10 544 678 |
| Prison administration | | | 13 396 939 | 13 396 939 |
| Judicial protection of youth | | | 955 417 | 955 417 |
| Access to law and justice | | | 36 196 861 | 4 196 861 |
| Conduct and leadership of justice policy | | | 893 906 | 893 906 |
| Higher Council of the Judiciary | | | 12 200 | 12 200 |
| Media, book and cultural industries | | | 22 200,000 | 22 200,000 |
| Book and cultural industries | | | 11 200 000 | 11 200 000 |
| Contribution to audiovisual and radio diversity | | | 11 000 | 11 000 |
| Outre-mer | 30 000 | 30 000 | 25 000 | 25 000 |
| Overseas employment | | | 25 000 | 25 000 |
| Overseas living conditions | 30 000 | 30 000 | | |
| Policy of the Territories | | | 14 100 000 | 14 100 000 |
| Impulsion and coordination of land use policy | | | 14 100 000 | 14 100 000 |
| Research and higher education | | | 226 846 703 | 226 846 703 |
| Research in sustainable energy, development and development | | | 222 901 703 | 222 901 703 |
| Dual research (civil and military) | | | 2 945 000 | 2 945 000 |
| Cultural research and scientific culture | | | 1 000 000 | 1 000 000 |
| Relations with local authorities | | | 28 322 000 | 28 322 000 |
| Financial competition for municipalities and community groups | | | | 10 000 |
| Departmental financial competition | | | 25 600 000 | 15 000 |
| Specific competitions and administration | | | 2 722 000 | 3,322 000 |
| Refunds and discounts | | | 342 053 000 | 342 053 000 |
| State tax refunds and discounts (evaluative credits) | | | 261 053 000 | 261 053 000 |
| Local tax refunds and discounts (evaluative credits) | | | 81 000 | 81 000 |
| Health | | | 19 714 943 | 19 714 943 |
| Prevention, health safety and care | | | 19 419 812 | 19 419 812 |
| Disease protection | | | 295 131 | 295 131 |
| Security | | | 24 161 148 | 24 161 148 |
| National police | | | 10 698 822 | 10 698 822 |
| National gendarmerie | | | 13 462 326 | 13 462 326 |
| Civil security | | | 3 117 743 | 3 117 743 |
| Operational services response | | | 1 560 872 | 1 560 872 |
| Coordination of relief | | | 1 556 871 | 1 556 871 |
| Solidarity, integration and equality of opportunity | | | 41 166 000 | 41 166 000 |
| Poverty reduction: active solidarity income and social experiments | | | 38 690 000 | 38 690 000 |
| Actions for vulnerable families | | | 1 676 000 | 1 676 000 |
| Equality between men and women | | | 800 000 | 800 000 |
| Sport, youth and associative life | | | 13 363 000 | 13 363 000 |
| Sport | | | 4 977 000 | 4 977 000 |
| Youth and Associative Life | | | 8 386 000 | 8 386 000 |
| Labour and employment | | | 7 400 000 | 7 400 000 |
| Improving the quality of employment and labour relations | | | 2 600 000 | 3 600,000 |
| Design, management and evaluation of employment and labour policies | | | 4 800 000 | 3 800 000 |
| City and housing | 11 000 | 11 000 | 19 000 902 | 19 000 902 |
| Prevention of exclusion and inclusion of vulnerable persons | 11 000 | 11 000 | | |
| Development and improvement of housing supply | | | 11 500 902 | 11 500 902 |
| City policy and Grand Paris | | | 7 500 000 | 7 500 000 |
| Total | 16 647 143 000 | 6 860 631 000 | 2 429 196 000 | 2 429 196 000 |
E T A T C
(Art. 13 of the Law)
Apportionment of appropriations for 2012
special accounts
I. ― SPECIAL ACCOUNTS
(In euros)
| State financial participation | 7 523 488 000 | 7 523 488 000 | | |
| Capital transactions involving State financial participations | 7 523 488 000 | 7 523 488 000 | | |
| Total | 7 523 488 000 | 7 523 488 000 | | |
II. ― FINANCIAL ASSESSMENT
(In euros)
| Advances to various government departments or agencies managing public services | | | 150,000 | 150,000 |
| Advances to separate state agencies and managing public services | | | 150,000 | 150,000 |
| Public audiovisual advances | 4 084 000 | 4 084 000 | 4 084 000 | 4 084 000 |
| France Télévisions | 4 084 000 | 4 084 000 | | |
| ARTE France | | | 1 021 000 | 1 021 000 |
| Radio France | | | 2 552 500 | 2 552 500 |
| National Institute of Audiovisual | | | 510 500 | 510 500 |
| Advances to social security agencies | 3 378 150 000 | 3 378 150 000 | | |
| Advance to the Central Agency of Social Security Organizations of the VAT fraction 3° of Article L. 241-2 of the Social Security Code | 1 431 000 | 1 431 000 | | |
| Advance to the Central Agency of Social Security Organizations of the VAT fraction 9° of Article L. 241-6 of the Social Security Code | 1,593 150 000 | 1,593 150 000 | | |
| Advance to the Central Agency of Social Security Organizations of the Tax fraction assigned to social security organizations by section 53 of the Financial Act for 2008 | 354 000 000 | 354 000 000 | | |
| Loans to foreign States | 461 000 000 | 461 000 000 | | |
| Loans to the Member States of the European Union whose currency is the euro | 461 000 000 | 461 000 000 | | |
| Total | 3 843 234 000 | 3 843 234 000 | 154 084 000 | 154 084 000 |
Done in Paris, March 14, 2012.
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
