Key Benefits:
Publics concerned: taxpayers and public authorities.
Subject: Codification decree for updating the General Tax Code and its annexes II and III.
Entry into force: the text comes into force on the day after its publication.
Notice: this decree, taken on the basis of the authorization given by theArticle 11 of Act No. 51-247 of 1 March 1951, proceeds to incorporation in the General Tax Code and in its annexes II and III, legislation and regulations amending certain provisions of this code and its annexes that do not expressly refer to it.
References: the General Tax Code and its annexes II and III, as amended by this decree, are available on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy, Finance and Industry and the Minister of Budget, Public Accounts and State Reform, spokesperson for the Government,
Vu le General Tax Code and its annexes II and III;
See?Article 11 of Act No. 51-247 of 1 March 1951 opening of provisional appropriations for the month of March 1951;
Considering the texts codified and cited in this decree,
Decrete:
The General Tax Code is amended and completed as follows:
Article 6
In the second paragraph of 1 the words: provisions of 4 and 5 are replaced by the words: provisions of 4 and the second paragraph of 5.
(Act No. 2010-1657 of 29 December 2010, art. 95-I, A and V.)
Article 8
This article is amended to read:
At 1°, the words: in section 206-1 are replaced by the words: at 1 of section 206;
At 3°, the words: in 3-IV are replaced by the words: in IV of Article 3.
Article 8 quater
The words: the Chapter IV of Act No. 67-5 of 3 January 1967 Amending the status of ships and other sea buildings are replaced by the words: Articles L. 5114-30 to L. 5114-50 of the Transport Code.
(Order No. 2010-1307 of 28 October 2010, art. 3-7 ([51°] and 17.)
Article 44 sexies A
In III, the words: until September 30, 2004 if it is already created on January 1, 2004, and the words: if it is created after that last date, are perished.
Rule 81
At 29°, the words: hourly vacations are replaced by the word: allowances and the number: II is replaced by the number: III.
(Act No. 2011-851 of 20 July 2011, arts. 2 and 8.)
Rule 82
In the second sentence of the first paragraph, after the words: the State, are inserted the words: or by article D. 2124-75 of the general code of public property.
(Decree No. 2011-1612 of 22 November 2011, art. 2 and 3-I [2°].)
Rule 83
In the second paragraph of the 3rd, the year: 2010 is replaced by the year: 2011 .
(Act No. 93-1352 of 30 December 1993, art. 2-V.)
Article 88 A
The provisions of this Article shall be transferred under Article 1649 bis.
(Act No. 2011-900 of 29 July 2011, art. 51-I.)
Article 89 A
References: 88, 88 A and 240 are replaced by references: 88 and 240.
Article 150-0 A
In the 5th of the I bis, the words: 4° and 6° are replaced by the words: and 4°.
(Act No. 2011-1977 of 28 December 2011, art. 80-I.)
Article 150-0 D bis
This article is amended to read:
- in the first paragraph of 1 of I, the words: of this article are deleted;
- in the b of the 3rd of the II, the words: of this II are deleted;
- in the second paragraph of the 3rd paragraph of the II, the words: of the present d and the words: of this article are deleted;
- in the second and third paragraphs of the III, the words: of this article are deleted;
- in the second paragraph of the III bis, the words: of this III bis are deleted.
Article 150 VC
In the sixth preambular paragraph, the words: first and second preambular paragraphs shall be replaced by the words: second to fifth preambular paragraphs.
(Act No. 2011-1117 of 19 September 2011, art. 1-I [2°] and 1-II.)
Article 154 bis
The III is outdated.
Article 154 quinquies
In II, the words: from the first paragraph are deleted.
Article 155
This article is amended to read:
- in the first paragraph of 3 of II, the words: of this II are deleted;
- in 3 of III, the words: of this III are deleted;
– in 1 of IV, the words: of this IV are deleted.
Article 156
I is thus modified:
in the second paragraph of 1° ter, the word: sixth is replaced by the word: seventh;
– in the fourth paragraph of the 3°, the reference: 4° is replaced by the reference: 4.
Article 167 bis
This article is amended to read:
- in the first paragraph and the b of 3 of I, the words: of this I are deleted;
(a) and (c) of 1, the first paragraph of 2 and 4 of VII, the first paragraph of 1, the second paragraph of 3 and 4, the 5 of VIII and the 1, 2 and 3 (second occurrence) of the IX, the words: of this article are deleted;
– in 4 of the IX, the words: of this IX are deleted.
Article 199 ter D
The first paragraph of this article is preceded by the indexation: I.
Article 199 undecies A
At 5, the amount : 2 247 € is replaced by the amount : 2 309 €.
(Act No. 2004-1485 of 30 December 2004, art. 58-I [1°].)
Article 199 terdecies-0 A
The VI ter A is thus modified:
- in the first paragraph, the reference: L. 214-41-1 is replaced by the reference: L. 214-31;
(Order No. 2011-915 of 1 August 2011, art. 3.)
in the first paragraph, the words: of this code are deleted;
in the second paragraph, the words: of this article are deleted.
Rule 200
In the first paragraph of the 1 ter, the words: 513 € from the 2010 taxation of revenues are replaced by the words: 521 € from the 2011 taxation of revenues.
(Act No. 2003-1312 of 30 December 2003, art. 55 [3°].)
Article 200 quater
6 is thus amended:
in the third paragraph, the words: of this code are deleted;
– in c, the words: of this 6 are deleted.
Article 200 sexies
In the second paragraph of the A of the I, the words: one of the events mentioned in the 4, 5 and 6 of Article 6 are replaced by the words: the event mentioned in the 8 of Article 6.
(Act No. 2010-1657 of 29 December 2010, art. 95-I and V.)
Article 209
The IX is thus amended:
– in 2, the words: of this IX are deleted;
- the second and third paragraphs of 6 are preceded by indexations: a and b.
Article 210-0 A
In II, the words: in the second to fourth are replaced by the words: in the second and third paragraphs.
Article 210 F
This article is amended to read:
in the fifth paragraph of I, the words: of this article are deleted;
– in the fourth paragraph of the II, the words: of this code are deleted.
Article 220 octies
This article is amended to read:
- in the b of II, the reference: L. 123-I is replaced by the reference: L. 123-1;
– in the first paragraph of the IV, the words: 1 are deleted.
Article 220 terdecies
On 1 of IV, the words: the European Community, or in another State Party to the Agreement on the European Economic Area having concluded with France a tax agreement 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.
(Act No. 2011-1978 of 28 December 2011, art. 59-VIII L.)
Article 223 Gender
In the second paragraph of 1 of II, the words: of this 1 are deleted.
Article 231 ter
2 of the VI is thus amended:
― in the first paragraph, after the word: fixed , are inserted the words: , for the year 2012,:
the table annexed to the a is as follows:
(In euros)
| Standard rate | Reduced price | Standard rate | Reduced price | Standard rate | Reduced price |
| 16,71 | 8.28 | 9.91 | 5.92 | 4.74 | 4.29 |
(In euros)
| 7.36 | 3.79 | 1.90 |
(In euros)
| 3.79 | 1.90 | 0.95 |
(In euros)
| 2.21 | 1,27 | 0.64 |
Article 234
I of this article is amended as follows:
in the third paragraph, the words: of this article are deleted;
in the fifth paragraph, the words: of this code are deleted.
Article 238 bis HN
The words: Title I of Act No. 66-420 of 18 June 1966 on charter and shipping contracts are replaced by the words: articles L. 5423-1 and L. 5423-3 to L. 5423-14 of the Transport Code.
(Order No. 2010-1307 of 28 October 2010, art. 3-7 [49°] and 17.)
Article 238 A
In the second and third paragraphs of II, the words: of this II are deleted.
Article 238 sexdecies
In the second sentence of the seventh preambular paragraph, in the eighth preambular paragraph and in the first and second sentences of the twelfth preambular paragraph, the words: of this article shall be deleted.
Article 244 quater T
This article is amended to read:
― after I, it is inserted an Ibi as follows:
I bis. ― For companies that usually use, within the meaning ofArticle L. 1111-2 of the Labour Codeless than two hundred and fifty employees, the I applies to tax credits for interest premiums due under interest agreements entered into or renewed as of January 1, 2011. For companies members of a group mentioned to thearticle 223 A of the general tax code, the number of employees is appreciated by making the sum of the employees of each of the companies members of this group. ;
- in the first paragraph of the VI, the reference: to I is replaced by the reference: to I and I bis.
(Act No. 2011-900 of 29 July 2011, art. 20.)
Article 278 sexies
9 of I is outdated.
Article 279-0 bis
In b of 2, the words: floor surface excluding net work are replaced by the words: floor surface.
(Order No. 2011-1539 of 16 November 2011, Art. 3 and 5.)
Article 284
II of this article is amended as follows:
― in the first paragraph, the words: , as well as the right to a construction lease in the context of a property accession operation with a deferred acquisition of the land, for new dwellings referred to in 9 of section 278 sexies, or dwellings referred to in 9 of section 278 sexies, are outdated;
in the second paragraph, the reference: 9, is outdated.
Article 295
1 of this article is amended as follows:
- at 3°, the reference: L. 128-4 to L. 128-7 is replaced by the reference: L. 181-5 to L. 181-8;
at 4°, the words: third paragraph of Article L. 128-7 are replaced by the words: second paragraph of Article L. 181-8.
(Order No. 2011-864 of 22 July 2011, art. 3-I.)
Article 298 bis
In V, the words: of this article are deleted.
Article 302 bis K
In the second, third and fourth paragraphs of II, the amounts: 4,17 € , 7,49 € and 1,25 € respectively are replaced by the amounts: 4,24 € , 7,62 € and 1,27 € .
(Act No. 2009-1673 of 30 December 2009, art. 110.)
Article 302 bis ZG
In the second paragraph, the amounts: 10 150 000 € and 710 500 € are replaced respectively by the amounts: 10 322 550 € and 722 579 € .
(Act No. 2010-476 of 12 May 2010, art. 47.)
Article 302 bis ZI
In the third paragraph, the amount : €10,150 000 is replaced by the amount : €10,322,550.
(Act No. 2010-476 of 12 May 2010, art. 47.)
Article 302 septies A ter A
In 1 bis, the words: of this article are deleted.
Article 302 septies B
This article is amended to read:
the c of I is thus restored:
(c) Pursuant to Article L. 333-12 of the urban planning code, the payment resulting from the overtaking of the legal density ceiling provided for in Article L. 112-2 of the same code. ;
– c and d of II are repealed.
Rule 403
In the first paragraph of the 1° of the I, the rate is 859,24 € and is replaced by the price: 872,13 € .
(Act No. 2008-1330 of 17 December 2008, art.16-I [2°] and decree of 22 December 2011, art. 1-I.)
Article 438
At 1°, first paragraph of 2° and 3°, the prices: 8,78 € , 3,55 € and 1,25 € are respectively replaced by the rates: 8,91 € , 3,60 € and 1,27 € .
(Act No. 2008-1330 of 17 December 2008, art.16-I [3°] and decree of 22 December 2011, art. 1-II.)
Article 520 A
In the second, third, sixth, seventh and eighth paragraphs of the a du I, the prices: 1,36 € , 2,71 € , 1,36 € , 1,62 € and 2,04 € are respectively replaced by the rates: 1,38 € , 2,75 € , 1,38 € , 1,64 € and 2,07 € .
(Act No. 2008-1330 of 17 December 2008, art.16-I [4°] and decree of 22 December 2011, art. 1-III.)
Articles 520 B and 520 C
In Book I, Part I, Part I, Part III, Chapter I, Section VI is supplemented by Articles 520 B and 520 C which reflect without change the provisions of Articles 1613 ter and 1613 quater.
(Act No. 2011-1977 of 28 December 2011, arts. 26 and 27.)
Article 635 A
The third and fourth paragraphs are preceded by indexations, respectively: a and b.
Article 726
In the enumeration following the fifth paragraph of II, the dashes are replaced by: a , b , c and d .
Article 752
In the second paragraph, the words: Articles 911, second paragraph, and 1100 of the Civil Code are replaced by the words: by the second paragraph of thearticle 911 and thearticle 1100 Civil code.
Article 793
In the first paragraph of a of 3° of 1, at 2° of 2 and at 7° of 2, the words: departmental director of agriculture and forest are replaced by the words: departmental director of the territories or departmental director of the territories and the sea.
(Decree No. 2009-1484 of 3 December 2009, art. 20-II, 22 and 24.)
Articles 885 N and 885 O
In the third paragraph, the words: of this article shall be deleted.
Article 885 O bis
In the third and fourth paragraphs of 2°, the words: of this 2° are deleted.
Article 885-0 V bis A
In the fourteenth paragraph of I, the words: eleventh and twelfth are replaced by the words: twelfth and thirteenth.
(Act No. 2010-1657 of 29 December 2010, art. 40.)
Article 1044 A
The words: L. 111-1 Code of Maritime Ports are replaced by the words: L. 5313-1 of the transport code.
(Order No. 2010-1307 of 28 October 2010, art. 3-7 [7°] and 17.)
Article 1048 ter
In the fifth paragraph, the words: articles L. 6148-2 and L. 6148-3 are replaced by the words: L. 6148-2.
(Act No. 2011-267 of 14 March 2011, art. 96-II [1°] and 125.)
Article 1391 B ter
This article is amended to read:
- in the second paragraph of I, the words: of this I are deleted;
- in the first paragraph of the II, the words: of this article are deleted;
- in the second paragraph of the III, the words: from the previous paragraph are replaced by the words: from the first paragraph;
– in VI, the article: R. 196-2 is replaced by the article: R.* 196-2.
Article 1407
At 2° of the III, the words: the decision of 28 December 1976, which introduced the category distribution of the furnished tourism, are replaced by the words:Article D. 324-1 of the Tourism Code.
Article 1466 A
This article is amended to read:
– in I, the words: 2011 to €26,955 are replaced by the words: 2012 to €27,413;
― in I sexies, the words: for 2011, €72,709 is replaced by the words: for 2012, €73,945.
(Act No. 2010-1657 of 29 December 2010, art. 108-I.)
Article 1519
This article is amended to read:
– at 2° of II, the words: articles replaced by words: articles;
– at 2° of II and III, the words: General Council of Mines are replaced by the words: General Council of Industry, Energy and Technology.
(Decree No. 2009-64 of 16 January 2009, articles 1 and 17.)
Article 1519 A
In the second sentence of the first paragraph, the year: 2011 is replaced by the year: 2012 and the amounts: €1,914 and €3,827 are replaced respectively by the amounts: €2,002 and €4,002 .
(Act No. 80-10 of 10 January 1980, art. 28 and arrested on 28 December 2011, art. 1.)
Article 1519 B
In the fourth paragraph, the amount : 13 623 € is replaced by the amount : 14 113 €.
(Act No. 2005-1720 of 30 December 2005, art. 76-I B.)
Article 1586
The II becomes irrelevant.
(Act No. 2010-1658 of 29 December 2010, art. 28-III-A [1°] and H-2.)
Article 1589
The words: General Council of Mines are replaced by the words: General Council of Industry, Energy and Technology.
(Decree No. 2009-64 of 16 January 2009, articles 1 and 17.)
Article 1599 quater A
In the fifth preambular paragraph, the words: first and second paragraphs of section 2 of Order No. 59-151 of 7 January 1959 concerning the organization of passenger transport in Ile-de-France are replaced by the words: articles L. 2142-1 and L. 2142-2 of the transport code.
(Order No. 2010-1307 of 28 October 2010, art. 3-7 [39°] and 17.)
Article 1599 quater A bis
This article is amended to read:
I, the words: first and second paragraphs of section 2 of Order No. 59-151 of 7 January 1959 concerning the organization of passenger transport in Ile-de-France are replaced by the words: articles L. 2142-1 and L. 2142-2 of the transport code;
(Order No. 2010-1307 of 28 October 2010, art. 3, 7 [39°] and 17.
- in the second and fourth paragraphs of the third, the words: in the first and second paragraphs of that Article 2 are replaced by the words: in I;
- in the third paragraph of the III, the words: in the same first and second paragraphs of Article 2 are replaced by the words: in I;
– in the V, the second sentence becomes irrelevant.
(Decree No. 2010-756 of 7 July 2010.)
Article 1599 quater B
The third of this article is thus amended:
• at a, the amount: 2,4 € is replaced by the amount: 2,45 €;
(b) The table is replaced by:
(In euros)
| Connecting unit of subscribers | 6 477 |
| subscriber card | 71 |
Article 1600-00 C
In Book I, Part II, Title III, Chapter I, Section 0I, II, it is inserted an article 1600-00 C thus drafted:
Art. 1600-00 C. - In accordance with II bis of Article L. 136-5 of the Social Security Code, the generalized social contribution on the income of activity and replacement due on the income of foreign sources, subject to the income of activity that it has not been pre-counted by the employer, is established, recovered and controlled under the conditions and under the terms and conditions set out in III of Article L. 136-6 of the aforementioned Code.
Article 1600
In the last paragraph of 2 of the III, the words: of this B are replaced by the words: of this 2.
Article 1605
In the first paragraph of the III, the amounts: 123 € and 79 € are respectively replaced by the amounts: 125 € and 80 € .
(Act No. 2009-258 of 5 March 2009, art. 31-I.)
Article 1613 ter
This section is transferred under section 520 B and as amended:
(Act No. 2011-1977 of 28 December 2011, art. 26.)
– in V, the words: of this article are deleted.
Article 1613 quater
This section is transferred under section 520 C and as amended:
(Act No. 2011-1977 of 28 December 2011, art. 27.)
– in V, the words: of this article are deleted.
Article 1636 B septies
The fifth preambular paragraph is not applicable.
Article 1638 quater
In the second paragraph of IV, the words: of this IV are deleted.
Article 1640 C
In the third paragraph of the A of the VI, the words: from the fifth paragraph of the I of Article 1638-0 bis are replaced by the words: from the eighth paragraph of the I of Article 1638-0 bis.
(Act No. 2011-1977 of 28 December 2011, art. 99 [1°].)
Article 1647 D
This article is amended to read:
the first sentence of the first paragraph of 1 of I is amended as follows:
The amounts: 203 € and 2 030 € are respectively replaced by the amounts: 206 € and 2 065 €;
The amounts: 203 € and 6 000 € are respectively replaced by the amounts: 206 € and 6 102 €;
(Act No. 2009-1673 of 30 December 2009Article 2-6.1.31.
- in the fourth paragraphs of 1 and 1 of 2 I, the words: of this I are deleted.
Article 1649 bis
In Book I, Part Three, Part One, Chapter 1, Part I is entitled: Purchase in detail of ferrous and non-ferrous metals and includes Article 1649 bis, which incorporates the provisions of Article 88 A as amended and supplemented:
– in the first sentence, the words: direction of tax services are replaced by the words: departmental direction of public finances;
― the article is supplemented by a paragraph that reads as follows:
The provisions of section 89 A apply to this section.
(Act No. 2011-900 of 29 July 2011, art. 51-I.)
Article 1649 quater BA
This article reads as follows:
Art. 1649 quater BA. - In accordance with Article L. 4431-3 of the Transport Code, for the application of the tax legislation, the enterprises registered in a register held by the National Chamber of the artisanal craftsmen are assimilated to the artisanal enterprises registered in the repertoire of the trades.
Article 1693 ter
This article is amended to read:
- in the third sentence of the third paragraph of 2, the words: of this 2 are deleted;
– in c of 3, the words: of this 3 are deleted.
Article 1723 duodecies
In the third paragraph, the words: surface developed out of work are replaced by the words: floor surface.
(Order No. 2011-1539 of 16 November 2011, Art. 3 and 5.)
Article 1723 terdecies
In the first paragraph, the reference: R.* 281-2 is replaced by the reference: R.* 281-3-1.
(Decree No. 2011-1302 of 14 October 2011, art. 14-I.)
Article 1757
The words: second paragraph of Article 726, paragraph II, are replaced by the words: third paragraph of Article 726, paragraph II.
(Act No. 2011-1977 of 28 December 2011, art. 5-I [3°].)
Article 1767
In 3 and 4, the words: the sixth preambular paragraph shall be replaced by the words: the seventh preambular paragraph.
(Act No. 2005-1720 of 30 December 2005, art. 28 A-XXII and C-VI.)
Appendix II to the General Tax Code is amended and supplemented as follows:
Article 74-0 F
At c, after the reference: "Article 150-0 D bis of the above-mentioned code", are inserted the words: ", in its writing before the entry into force of the Act No. 2011-1977 of 28 December 2011 for 2012."
(Act No. 2011-1977 of 28 December 2011, art. 80-I and II.)
Article 95 ZB
The last paragraph is disjointed.
Article 95 ZN
References: "to the I to VI of Article 199 terdecies-0 A, to the VI bis of Article 199 terdecies-0 A, to the VI ter of Article 199 terdecies-0 A" and "and 18 bis of Appendix IV, 200 quater A, 200 quater B and 200 decies A of the General Tax Code" are replaced by the references: "to the I to VI99
Article 140 M
This article becomes irrelevant.
(Decree No. 2008-244 of 7 March 2008, arts. 9-I and 11.)
Article 171 AG
The b of the I is thus modified:
in the first paragraph, the words: "Article 90 of the Order" are replaced by the words: "Article 95 of the Order";
(Decree No. 2011-1485 of 9 November 2011art. 1-II.)
― in the second and third paragraphs, the words "of section 89 of the aforementioned decree" are replaced by the words "of section L. 5114-2 of the Transportation Code".
(Order No. 2010-1307 of 28 October 2010, art. 3-7 [54°] and 17.)
Article 171 AH
In a, the words: "to theArticle 95 of Decree No. 67-967 of 27 October 1967 Amended with the status of ships and other sea buildings are replaced by the words: "in section L. 5114-4 of the Transportation Code".
(Order No. 2010-1307 of 28 October 2010, art. 3-7 [54°] and 17.)
Article 171 BA
In the second paragraph, the words: "Article 5 of Decree No. 93-124 of 29 January 1993 relating to cultural property subject to certain restrictions of movement are replaced by the words: "to theArticle L. 111-4 of the Heritage Code "
(Decree No. 2011-574 of 24 May 2011, articles 2 and 5 [22°].
Article 171 BC
In the first sentence of the second paragraph, the words: "the Meeting of National Museums" are replaced by the words: "the Public Establishment of the Meeting of National Museums and the Grand Palais des Champs-Elysées".
(Decree No. 2011-52 of 13 January 2011, art. 27 [1°].)
Article 171 BG
This article is amended to read:
in the first paragraph, the words: "in theArticle 5 of Decree No. 93-124 of 29 January 1993 relating to cultural property subject to certain restrictions of movement are replaced by the words: "to theArticle L. 111-4 of the Heritage Code » ;
in the second paragraph, the words: "or that of the Higher Commission of Archives mentioned in theArticle 2 of Decree No. 79-1040 of 3 December 1979 relating to the safeguarding of private archives presenting from the point of view of history a public interest" are replaced by the words "or that of the Higher Council of Archives mentioned in article R. 212-79 of the same code".
(Decree No. 2011-574 of 24 May 2011, art. 2-5 [9°] and 22°. )
Article 202 A
This article is amended to read:
― in the second sentence of I, the words: "in the regional direction of work, employment and vocational training or in the direction of work, employment and vocational training" are replaced by the words: "in the regional direction of enterprises, competition, consumption, work and employment or in the direction of companies, competition, consumption, work and employment";
― in the first sentence of the III, the words: "The Regional Directorate of Labour, Employment and Vocational Training or the Directorate of Work, Employment and Vocational Training" are replaced by the words: "The Regional Directorate of Business, Competition, Consumption, Work and Employment or the Management of Business, Competition, Consumption, Work and Employment".
(Decree No. 2009-1377 of 10 November 2009, art. 1st, 7-I and 11-II, Decree No. 2010-687 of 24 June 2010, art. 2-I and Decree No. 2010-1582 of 17 December 2010, art. 6-I and II-37 [7°] and [9°].)
Article 242 A
In III, references: "274 to 276" are replaced by references: "275 and 276".
(Act No. 2011-1977 of 28 December 2011, art. 23.)
Article 275 B
This article is amended to read:
― the 2nd takes without change the provisions of the 1st;
- 1° is repealed;
- the third is repealed;
― the 4th takes without change the provisions of the 2nd.
Article 286 I
This article is amended to read:
- at the 3rd of the II, the word "community" is replaced by the word "European";
- in the second paragraph of the III, the reference: "2°" is replaced by the reference: "2° bis".
(Act No. 2011-1978 of 28 December 2011, art. 68-I and decree of 8 December 2011, art. 16 [1°]. )
Article 286 J
In the second paragraph of 1° of the IV, the reference: "2°" is replaced by the reference: "2° bis".
(Act No. 2011-1978 of 28 December 2011, art. 68-I.)
Article 310-0 H bis
This article is amended to read:
- in the first paragraph of the I, the words: "Departmental direction of equipment" are replaced by the words: "Departmental direction of the territories or the departmental direction of the territories and the sea";
– in II, the words: "Departmental Director of Equipment" are replaced by the words: "Departmental Director of the Territories or Departmental Director of the Territories and the Sea".
(Decree No. 2009-1484 of 3 December 2009, articles 20-I and II, 22 and 24.)
Article 310-0 H ter
The words: "Departmental direction of equipment" are replaced by the words: "Departmental direction of the territories or departmental direction of the territories and the sea".
(Decree No. 2009-1484 of 3 December 2009, art. 20-I, 22 and 24.)
Article 317 septies
The words: "surface out of net work" are replaced by the words: "floor surface".
(Decree No. 2011-2054 of 29 December 2011, articles 6 and 7.)
Appendix III to the General Tax Code is amended and supplemented as follows:
Article 2 duodecies
This article is amended to read:
― in the first paragraph of a, the year: "2011" is replaced by the year: "2012" and the amounts: "17,47 €", "11,41 €" and "8,27 €" are replaced respectively by the amounts: "17,77 €", "11,61 €" and "8,41 €";
– in the second paragraph of b, the year: "2011" is replaced by the year: "2012" and the table is as follows:
(In euros)
| Nobody alone | 45 241 | 34 966 | 30 597 |
| Couple | 67 612 | 46 691 | 41 124 |
| Single or couple with dependants | 81 276 | 56 149 | 49 231 |
| Single or couple with two dependants | 97 355 | 67 782 | 59 582 |
| Single or couple with three dependents | 115 250 | 79 735 | 69 929 |
| Single or couple with four dependants | 129 686 | 89 858 | 78 882 |
| Majoration per dependant from the fifth | + 14 455 | + 10 023 | + 8 960 |
Article 2
In the first paragraph of a, the year: "2011" is replaced by the year: "2012" and the amounts: "15,65 €", "13,86 €", "10,70 €" and "10,10 €" are replaced respectively by the amounts: "15,92 €", "14,10 €", "10,89 €" and "10,27 €".
(Decree No. 99-244 of 29 March 1999, art. 1.)
Article 2 terdecies A
In the first paragraph, the year: "2011" is replaced by the year: "2012" and the amounts: "21,84 €", "15,19 €" and "10,93 €" are replaced respectively by the amounts: "22 €", "15,45 €" and "11,12 €".
(Decree No. 2003-1219 of 19 December 2003, art. 1.)
Article 2 terdecies B
This article is amended to read:
― at a, the year: "2011" is replaced by the year: "2012" and the amounts: "21,84 €", "15,19 €", "12,42 €" and "9,10 €" are replaced respectively by the amounts: "22 €", "15,45 €", "12,63 €" and "9,26 €";
– in b, the words: “baux concluded in 2011” are replaced by the words: “baux concluded in 2012” and the words: “€21.70 in area A bis, 16,10 € in the rest of zone A, 13 € in zone B 1, 10,60 € in zone B 2 are replaced by the words: « 22,08 € in zone B 1, 10,60 € in zone B 2 » A bis, 16,38 € in the rest of zone A, 13,22 € in zone B 1, 10,78 € in zone B 2 » ;
in the fifth paragraph, the words "in 2011" are replaced by the words "in 2012".
(Decree No. 2006-1005 of 10 August 2006, art. 1-G.)
Article 2 terdecies C
This article is amended to read:
It is thus amended:
In the second paragraph, the year: "2010" is replaced by the year: "2012";
In the third paragraph, the year: "2011" is replaced by the year: "2012";
In the fourth paragraph, the words: "in 2011" are replaced by the words: "in 2012" and the amounts: "€9.83" and "€13.01" are replaced respectively by the amounts: "€10.10" and "€13.31";
The b is thus modified:
In the second paragraph, the year: "2011" is replaced by the year: "2012" and the table is as follows:
(In euros)
| Nobody alone | 45 241 | 33 605 | 30 805 | 30 597 |
| Couple | 67 612 | 49 349 | 45 237 | 41 124 |
| Single or couple with dependants | 81 276 | 59 078 | 54 155 | 49 231 |
| Single or couple with two dependants | 97 355 | 71 498 | 65 540 | 59 582 |
| Single or couple with three dependents | 115 250 | 83 916 | 76 925 | 69 929 |
| Single or couple with four dependants | 129 686 | 94 657 | 86 770 | 78 882 |
| Extra charge per person from the fifth | + 14 455 | + 10 752 | + 9 856 | + 8 960 |
(In euros)
| Nobody alone | 27 193 | 23 831 |
| Couple | 36 315 | 44 073 |
| Single or couple with dependants | 43 671 | 46 621 |
| Single or couple with two dependants | 52 716 | 49 171 |
| Single or couple with three dependents | 62 017 | 52 576 |
| Single or couple with four dependants | 69 893 | 55 984 |
| Extra charge per person from the fifth | + 7 798 | + 3 576 |
Article 2 quindecies B
In I and II, the reference: "second paragraph of I of Article 199 septvicies" is replaced by the reference: "c of 2 of I of Article 199 septvicies".
(Act No. 2011-1977 of 28 December 2011, art. 75-I.)
Article 2 sexdecies-0 A ter
In the first paragraph, the reference: "fifth paragraph of I" is replaced by the reference: "third paragraph of 4 of I".
(Act No. 2011-1977 of 28 December 2011, art. 75-I.)
Article 2 octodecies A
In I, the reference: "7th paragraph of Article 199 septvicies VIII" is replaced by the reference: "9th paragraph of Article 199 septvicies VIII".
(Act No. 2011-1977 of 28 December 2011, art. 75-I.)
Article 38 sexdecies J
At the 1° of I, the reference: "R. 361-41" is replaced by the reference: "D. 361-41".
(Decree No. 2011-2089 of 30 December 2011, art. 2-I.)
Article 41 sexdecies C
In the first paragraph and in the d, the reference "L. 214-10" is replaced by the reference "L. 214-17-2".
(Order No. 2011-915 of 1 August 2011, art. 3.)
Article 41 DGA
I is thus modified:
at 1°, the words: "at or b of the I of Article L. 214-41" are replaced by the words: "at 1° or 2° of the I of Article L. 214-30";
- in the fourth paragraph, the references: "L. 214-41" and "L. 214-41-1" are replaced by the references: "L. 214-30" and "L. 214-31".
(Order No. 2011-915 of 1 August 2011, art. 3.)
Article 41 DG ter
In the fourth paragraph, the words "R. 133-30-6 and R. 133-30-7" are replaced by the words "in R. 133-30-6".
(Decree No. 2011-1973 of 26 December 2011, art. 1-VI.)
Article 46 AG duodecies
This article is amended to read:
― 1 is amended as follows:
In the first paragraph, the year: "2011" is replaced by the year: "2012";
At 1° and 2°, the amounts: "€156" and "€196" are replaced respectively by the amounts: "€161" and "€201";
in the second paragraph of 2, the year: "2011" is replaced by the year: "2012" and the table annexed to this paragraph is as follows:
(In euros)
| Nobody alone | 30 433 | 29 329 |
| Couple | 56 287 | 54 243 |
| Single or couple with dependants | 59 542 | 57 380 |
| Single or couple with two dependants | 62 798 | 60 519 |
| Single or couple with three dependents | 67 149 | 64 709 |
| Single or couple with four dependants | 71 500 | 68 901 |
| Majoration per dependant from the fifth | + 4 568 | + 4 401 |
Article 46 AI ter
In the last paragraph of the V and the first and second paragraphs of the VII, the reference "L. 214-41" is replaced by the reference "L. 214-30".
(Order No. 2011-915 of 1 August 2011, art. 3.)
Article 46 AI quater
In III, the reference "L. 214-41" is replaced by the reference "L. 214-30".
(Order No. 2011-915 of 1 August 2011, art. 3.)
Article 46
This article is amended to read:
- I and III, the reference: "L. 214-41-1" is replaced by the reference: "L. 214-31";
― in II, the words "in 1 of Article L. 214-41-1" and "in this Article L. 214-41-1" are replaced by the words "in 1 of Article L. 214-31" and "in this Article L. 214-31".
(Order No. 2011-915 of 1 August 2011, art. 3.)
Article 46 AO bis
The words: "the company or association" are replaced by the words: "the legal person or individual contractor".
Article 46 AW bis
In the first paragraph, 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".
(Act No. 2011-1978 of 28 December 2011, art. 59-VIII I.)
Article 46 AW ter
I is thus written:
"The approval decision is made... (the rest without change)".
Article 46 AW quater
In II, after the reference: "Article 200", the words are inserted: "From General Tax Code "
Article 46 AZA octies
The reference: "sixth paragraph of the IV of Article 199 septvicies" is replaced by the reference: "fifth paragraph of the IV of Article 199 septvicies".
(Act No. 2011-1977 of 28 December 2011, art. 75-I.)
Article 46 AZA nonies
At 7° of I, the reference "L. 7232-3" is replaced by the reference "L. 7232-1".
(Act No. 2010-853 of 23 July 2010, art. 31, I [5° and 8°]. )
Article 46-0 B bis
At the 1st of the article, the reference: "63 bis" is replaced by the words: "I of Article 163 bis".
(Act No. 2010-1658 of 29 December 2010, art. 59-I-4° and II.)
Article 46 quater 0S
At 3°, the words: "the benefits of the exercises" are replaced by the words: "the benefit of the exercise".
(Act No. 2011-1117 of 19 September 2011, art. 2-II.)
Articles 46 quater A, 46 quater B and 46 quater C
Sections 46 quater A, 46 quater B and 46 quater C are disjointed.
Article 46 quindecies QA
In the first paragraph, the words: "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 agreement on the European Economic Area having concluded with France an administrative assistance agreement to combat tax evasion and fraud".
(Act No. 2011-1978 of 28 December 2011, art. 59-VIII N.)
Article 46 QB
I is thus written:
"The approval decision is made... (the rest without change)".
Article 46 quindecies QC
In II, after the reference: "Article 238 bis" are inserted the words "of the same code".
Article 70 quinquies A
In Book I, Part I, Title II, Chapter I, Section 1, the title of the C is deleted, and Article 70 quinquies A is expired.
Article 70 quinquies B
In Book I, Part I, Title II, Chapter I, Section 1, the title of the D is deleted, and Article 70 quinquies B is expired.
Article 266 bis
In the second paragraph of the second paragraph of the second paragraph of the second paragraph, the words "surface excluding raw work" are replaced by the words "floor surface".
(Decree No. 2011-2054 of 29 December 2011, articles 6 and 7.)
Article 281 F
In the second, third and fourth paragraphs, the words: "Departmental direction of agriculture and forest" are replaced by the words: "Departmental direction of the territories or departmental direction of the territories and the sea".
(Decree No. 2009-1484 of 3 December 2009, art. 20-I, 22 and 24.)
Article 281 G
In the first and second sentences of the first paragraph, the words: "Departmental direction of agriculture and the forest" are replaced by the words: "Departmental direction of the territories or the departmental direction of the territories and the sea".
(Decree No. 2009-1484 of 3 December 2009, art. 20-I, 22 and 24.)
Article 281 H
This article is amended to read:
- in the first paragraph the words: "Departmental Director of Agriculture and Forestry" are replaced by the words: "Departmental Director of the Territories or the Departmental Director of the Territories and the Sea";
― in the third sentence of the sixth paragraph the words: "Departmental direction of agriculture and forest" are replaced by the words: "Departmental direction of the territories or the departmental direction of the territories and the sea".
(Decree No. 2009-1484 of 3 December 2009, articles 20-I and II, 22 and 24.)
Article 281 I
The words: "Departmental direction of agriculture and forest" are replaced by the words: "Departmental direction of the territories or the departmental direction of the territories and the sea".
(Decree No. 2009-1484 of 3 December 2009, art. 20-I, 22 and 24.)
Article 299 bis
At 3° of 1 and 2° of 2 of III, the words "L. 214-36, L. 214-37, L. 214-41 or L. 214-41-1" are replaced by the words "L. 214-28, L. 214-38, L. 214-30 or L. 214-31".
(Order No. 2011-915 of 1 August 2011, art. 3.)
Article 299 quinquies
The words: "Departmental direction of agriculture and forest" are replaced by the words: "Departmental direction of the territories or the departmental direction of the territories and the sea".
(Decree No. 2009-1484 of 3 December 2009, art. 20-I, 22 and 24.)
Article 299 octies
In the 1, e of 2, the first and second paragraphs of 4 of I and the first paragraph of II, the references: "L. 214-41-1", "L. 214-41" and "L. 214-36" are replaced respectively by the references: "L. 214-31", "L. 214-30" and "L. 214-28".
(Order No. 2011-915 of 1 August 2011, art. 3.)
Article 299 octies A
In the first sentence of the first paragraph of I and 1 of II, the reference: "3 of Article 199 terdecies 0 A" is replaced by the reference: "3° of Article 199 terdecies 0 A".
Article 299 decies
The first paragraph is amended to read:
― after the words: "twelfth paragraph" is inserted the reference: "I";
― the words: "the European Economic Area having concluded with France a tax agreement containing an administrative assistance clause in order to combat fraud or tax evasion" are replaced by the words: "the agreement on the European Economic Area having concluded with France an administrative assistance agreement in order to combat tax evasion and fraud".
(Act No. 2011-1978 of 28 December 2011, Art. 59-VIII T.)
Article 299 undecies
I is thus written:
"The approval decision is made... (the rest without change)".
Article 299 duodecies
This article is amended to read:
– in I, the words: "in section 885 W" are replaced by the words: "in 1 of Article 885 W";
(Act No. 2011-900 of 29 July 2011, art. 1 I-5° and III.)
― in II, after the reference: "Article 885-0 V bis A" are inserted the words: "From General Tax Code "
Article 321 H
In the first paragraph of the I, the amounts "192 €", "99 €", "71 €" and "36 €" are replaced respectively by the amounts "195 €", "101 €", "72 €" and "37 €".
(Decree No. 2007-1788 of 19 December 2007, art. 1.)
Article 328 G bis
In the last paragraph, the words: "this code" are replaced by the words: " General Tax Code "
Article 328 G nonies A
This article is amended to read:
― in the first paragraph, after the reference: "1519 D", are added the words: "of the same code", after the reference: "1519 F", are added the words: "of this code" and after the reference: "1586 sexies", are added the words: "of the aforementioned code";
― at the 1st, after the reference: "1586 sexies", are added the words: "above" and after the reference: "1586 quinquies", are added the words: "from General Tax Code "
Article 328 G nonies B
In the second paragraph, after the reference: "1519 F", the words "of the General Tax Code "
Article 328 G nonies D
In the first paragraph, after the reference: "1586 octies", the word "specified".
Article 328 K
The reference: "1519 A" is replaced by the reference: "1519 HA".
Article 344 undecies
The reference: "Article D. 361-1-1 of the Rural and Maritime Fisheries Code" is replaced by the reference: "Article D. 361-2 of the Rural and Maritime Fisheries Code".
Article 344 terdecies
At the 1st of the 2nd, the words "wind1586 ter" and "wind1586 quater" are replaced by the words "1586 ter" and "1586 quater".
Article 435
The words: "previous articles" are replaced by the words: "articles 429 to 434".
The Minister of Economy, Finance and Industry and the Minister of Budget, Public Accounts and State Reform, spokesman of the Government, are responsible, each with regard to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on 4 May 2012.
François Fillon
By the Prime Minister:
Minister of Economy,
finance and industry,
François Baroin
Minister of Budget, Public Accounts
and state reform,
Government spokesperson,
Valérie Pécresse
