Key Benefits:
Publics concerned: companies subject to employers' participation in the construction effort (PEEC); PEEC's collection organizations ("Action Housing"); Union d'économie sociale du logement ("UESL").
Subject: simplification of the participation of the subject enterprises; modernization of rules applicable to collectors; strengthening the role of the EUSL in the management of the collectors and referees for the State.
Entry into force: the decree comes into force on the day after its publication. It applies to participation due from 2012. However:
– the investments made under the old rules, between January 1, 2012 and June 30, 2012, by the subject companies are taken into account for the PEEC due in 2012, notwithstanding the entry into force of the new rules;
– the new rules for the approvals of collectors who are also companies (HLM SA, CMHC SCP and social housing SEM) come into force on July 1, 2012;
– the approvals to collect the PEEC granted to the Chambers of Commerce and Industry (CCI) are maintained until June 30, 2012;
– professional or interprofessional associations (CIL) have until September 30, 2012 to bring their statutes into line with the new rules;
– the minimum threshold required to maintain the CIL accreditation to collect the PEEC (€10 million) comes into force on July 1, 2012.
Notice: the decree is taken under Article L. 313-36 of the Construction and Housing Code. It amends most of the rules applicable to the PEEC with respect to:
― the obligations of companies: application of staffing accounting procedures for PEEC identical to those of other devices (FNAL membership, learning); filing, on the same date as the other annual statements to which professionals are subject, of a single, less detailed administrative declaration; submission of direct loans to their own employees on a condition of energy performance;
― collector organizations: establishment of a threshold of collection (€10 million) and joint ventures (cent) for the maintenance and granting of CIL approvals; obligation to publish their accounts and an information report on their activity; representation of the State in their proceedings by the Regional Director of the Environment, Planning and Housing (DREAL); transmission of the approval to the new structure in case of merger of collectors; deletion of the PEEC collection by ITCs;
– the EUSL: the obligation of the CIL to comply with the EUSL recommendations for the maintenance of their approval; definition of some of these recommendations, including those setting management cost objectives for ILCs; setting, by the EUSL, to the CIL of objectives in terms of the amount of employment in accordance with the decree "enveloped" and the management of their execution.
References: the decree is taken for the application of theArticle 8 of Act No. 2009-323 of 25 March 2009 mobilization for housing and the fight against exclusion. The texts amended by this decree can be consulted, in their drafting, on the website Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the Minister's report to the Minister of Ecology, Sustainable Development, Transport and Housing, responsible for housing,
Vu le Trade codeincluding articles L. 612-1 to L. 612-4 and R. 612-1 to R. 612-4;
Considering the construction and housing code, including articles L. 313-1 to L. 313-36;
Vu le General Tax Codearticles 231, 235 bis, 244 quater J, 1651, 1651 H;
Vu le monetary and financial codeincluding articles L. 511-5, L. 511-6, L. 511-10 and R. 214-26;
Vu le Labour codeincluding articles L. 1111-2, L. 1111-3 and L. 1251-54;
See?Order No. 2005-649 of 6 June 2005 amendments relating to contracts passed by certain public or private persons not subject to Public procurement code ;
Vu le Decree No. 2009-540 of 14 May 2009 amended on the obligations of associations and foundations relating to the advertising of their annual accounts;
Considering the opinion of the Union d'économie sociale du logement dated 23 November 2011;
Having regard to the advice of the Local Finance Committee (the Standards Assessment Advisory Board) dated 1 March 2012;
The State Council (section of public works) heard,
Decrete:
Section I of Chapter III of Title I of Book III of the Construction and Housing Code (regulatory part) is amended as follows:
I.-1° In the title of sub-section 1 of this section, the words: "to the obligation to participate" are replaced by the words: "to the participation of employers";
2° Section R. 313-1 is replaced by the following provisions:
"Art. R. 313-1.-For the calculation of the workforce referred to in the first paragraph of section L. 313-1, the company's workforce calculated as at 31 December of the previous calendar year, all establishments, is equal to the average of the number of employees determined each month of the calendar year.
For the determination of the month's workforce, it is taken into account employees who hold a contract of employment, including employees who are absent, in accordance with the provisions of articles L. 1111-2, L. 1111-3 and L. 1251-54 of the Labour Code.
For the year following the year of the creation of the company, the workforce is valued under the conditions defined in the two preceding paragraphs, depending on the average of each month of existence of the first year.
For the determination of the average referred to in the first and third paragraphs, the months in which no employee is employed are not taken into account. »
3° Section R. 313-2 is repealed and section R. 313-3, which becomes R. 313-2, is replaced by the following provisions:
"Art. R. 313-2.-Employers who are liable for the participation provided for in Article L. 313-1 are required to subscribe annually, no later than the second working day after 1 May, a statement stating, in particular, for the past year, the amount of money to be spent on participation, the amount of money used as such and the manner in which such employment was carried out. This statement shall be made in accordance with the terms and conditions established by the tax administration and shall be delivered to the tax service of the head office of the company or, if not, the place of the principal institution. However, if it is an employer with corporate tax, the return is returned to the tax service of the place of the principal institution. »
4° Article R. 313-4 is repealed;
5° In R. 313-5, which becomes R. 313-3:
(a) In the second paragraph, the words: "Department of Direct Taxes and Taxes on Revenue Planned to theArticle 1651 of the General Tax Code are replaced by the words: "as provided in section 1651 orarticle 1651 H of the General Tax Code » ;
(b) In the second and third paragraphs, the reference: "in section R. 313-3" is replaced by the reference: "in section R. 313-2";
(c) In the fourth paragraph, the words: "after notice of the departmental equipment director" are deleted;
6° In R. 313-6, which becomes R. 313-4:
(a) The first paragraph is as follows:
"In the event of the sale, termination, safeguard, recovery or judicial liquidation of the undertaking, statements relating to the current year and the previous year shall be filed within sixty days of the assignment, termination, safeguard or judgment. » ;
(b) In the second paragraph, the reference: "in R. 313-3" is replaced by the reference: "in R. 313-2";
7° Article R. 313-7 becomes Article R. 313-5.
II.-Subsection 2 is replaced by the following:
"Art. R. 313-6.-The payment to a registered collector organization referred to in the second paragraph of Article L. 313-1 shall be in the form of interest-free or subsidy-free loan.
"This payment gives rise to a receipt, attesting to its liberatory character, issued to the employer by the registered collector organization.
"Art. R. 313-7.-The direct investment by an employer for the housing of its employees referred to in the third paragraph of Article L. 313-1 is carried out in one of the following forms:
« 1° Reduced-rate loans granted to employees for the financing of the construction of a dwelling assigned to their main residence or to that of their spouse, ascendants or descendants, in accordance with the conditions set out in sections R. 313-14 to R. 313-17.
"These loans cannot be combined with those referred to in I and II of Article R. 313-19-1. They are subject to conditions of energy performance of housing set by order of the Minister responsible for housing. The terms and conditions of the amount, duration and rate of these loans are identical to those applicable to the loans referred to in II of Article R. 313-19-1 and defined in 2°, 3° and 4° of II of Article R. 313-20-1. They are granted to households that meet the resource requirements for the granting of refundable advances without interest defined to the I of Article 244 quater J of the General Tax Code ;
« 2° On an exceptional basis, investments by the employer in the construction of rental housing, where these accommodations benefit from the loans referred to in R. 331-1 or R. 331-72, or in the improvement of former buildings owned, leased or intended to be leased to its employees and included in a general interest program referred to in R. 327-1.
"The rental housing built or rehabilitated in these investments is the subject of a convention referred to in Article L. 351-2.
"These investments are subject to the prior authorization of the State representative in the department. They can only be realized when the other forms of participation mentioned in 1° and in R. 313-6 do not meet the needs of employees.
"They are subject to compliance with the provisions of articles R. 313-14 to R. 313-17.
"They cannot exceed 10% of the cost of the transaction, within the limit of the amount per unit fixed at 1° of the I of Article R. 313-20-2.
"Art. R. 313-8.-Where the amounts paid by employers under the terms and conditions set out in section R. 313-7 are not used in accordance with the provisions of sections I and II of this chapter, the investment is not free from the obligation referred to in section L. 313-1.
"Art. R. 313-9.-The participation of employers in a different form than that of the subsidy must be the subject of investments for a period of twenty years.
"If these investments are made in several periods, none of them, except the latter, can be less than five years.
"Amounts refunded at the end of each period must be reinvested within three months or no later than December 31 of the calendar year under the conditions referred to in Articles R. 313-6 and R. 313-7.
"These provisions are also applicable to amounts arising from the assignment by employers, before the expiry of a period of twenty years, of assets constituted pursuant to the obligation referred to in Article L. 313-1. They are not applicable to liquidation enterprises. »
Sub-sections 1.2 and 3 of Chapter III of Title I of Book III of the Construction and Housing Code (regulatory portion) are replaced by the following provisions:
"Subsection 1
« Accreditation of collector organizations
"Art. R. 313-21.-The approval referred to in the second paragraph of section L. 313-1 shall be issued by order of the Minister for Housing. This order is made after notice by the National Agency for Employers' Participation in the Construction Effort, except where it concerns a moderately rented housing organization referred to in section L. 411-2 or a mixed economy corporation that is primarily engaged in the construction, acquisition or management of social housing.
"The application for approval is filed with the National Agency for Employers' Participation in the Construction Effort which is responsible for its instruction under section L. 313-7.
"In the event of the creation of a collector organization referred to in Article L. 313-18, approval shall be granted after notice of the Union of Social Economy of Housing.
"An organization, derived from the merger of registered collector organizations resulting in the creation of a new corporation, must obtain a new approval, issued under the conditions provided for in the preceding two paragraphs. If the application for approval of the future collector body is filed with the National Agency for Employers' Participation in the Construction Effort prior to the irrevocable commitment of the last general assembly to proceed with the merger, the new entity born of the merger shall, in full law, be granted a temporary approval that becomes final within six months of the introduction of the application, unless the Minister responsible for Housing objects thereon. In this case, the provisions of Article L. 313-14 shall apply.
"The merger of several registered collector organizations, carried out legally by absorption by one of them, does not call into question the approval granted to the absorbent organism.
"Art. R. 313-22.-May be authorized to collect employer participation in the construction effort, subject to compliance with the provisions of this subsection, the following organizations:
« 1° Associations of a professional or inter-professional nature whose exclusive purpose is to contribute to housing, mainly employees;
« 2° Moderate rental housing organizations referred to in Article L. 411-2 and mixed-income companies carrying on a primary activity in the construction, acquisition or management of social housing;
« 3° The real estate company of the French railways.
"Art. R. 313-23.- Respect for the following conditions is necessary to obtain the approval:
« 1° The organization's leaders have guarantees of accountability and have the appropriate competence and experience to exercise their functions and to respect the rules of good governance and good management.
"In particular, leaders shall not be subject to the application of the provisions of Article L. 313-29 or have been subject to a penalty under Article L. 313-32. They shall not, on the date of issue of the licence, be subject to the suspension referred to in section L. 313-13, b.
"For the purposes of this section, the executives shall agree with members of the board of directors or the board of supervision of the body, members of the board of directors or persons serving as general management of the organization;
« 2° In addition, in the case of organizations mentioned in the 1st of Article R. 313-22:
“(a) The body has sufficient guarantees to meet the conditions set out in 2° and 3° of Article R. 313-24;
“(b) The statutes of the organization contain standard clauses set by decree. In each modification of the standard clauses, organizations are required, within the time limit set by the text which introduces these amendments, to incorporate them into their statutes and to make any other changes to them.
"Art. R. 313-24.-The maintenance of the accreditation of the organizations mentioned in the 1st of Article R. 313-22 is subject to the following conditions:
« 1° Compliance with the conditions for obtaining the approval provided for in Article R. 313-23;
« 2° Number of employers subject to employer participation in the construction effort making payments to the organization under section R. 313-6 at least one hundred;
« 3° Amount of employer payments to the organization for employers' participation in the construction effort greater than or equal to ten million euros. For organizations whose activity focuses on territories with a particularly difficult housing situation mentioned in Article VI R. 313-19-3, this amount is reduced to one million euros;
« 4° Compliance with the accounting and financial provisions referred to in subsection 2 of this section;
« 5° Approval of their annual accounts (balance, result account, annex) in accordance with the terms and conditions set out inArticle R. 612-2 of the Commercial Code ;
« 6° Publication, under the same conditions as those applicable to associations subject to theArticle L. 612-4 of the Commercial Codetheir annual accounts, the management report and the report of the External Auditor on their annual accounts;
« 7° Annual management report second paragraph of Article R. 612-2 of the Commercial Code under conditions, in particular of form and content, defined by the recommendation of the Union of Social Economy of Housing;
« 8° Annual transmission of the composition of their governing bodies and their statutes as well as any changes to them to the Regional Director of the Environment, Development and Housing of the Agency's headquarters and to the National Agency for Employers' Participation in the Construction Work;
« 9° Application of corrective measures requested by the National Agency for the participation of employers in the construction effort following a control;
"10° Respect for the recommendations of the Union d'économie sociale du logement taken on the basis of 3° to 6° of Article L. 313-19.
"Art. R. 313-25.-Agreed collector organizations are required to use under their responsibility the resources of employer participation in the construction effort in accordance with the provisions of this chapter.
"They report on the amount of their resources and the use of these resources to the National Agency for Employers' Participation in the Construction Work and transmit to it the documents and information determined by it pursuant to Article L. 313-7.
"They publish each year a document describing the conditions for the use of the resources of the employer's participation in the construction effort and, where appropriate, the resources of the employer's additional participation in the construction effort, as well as the amounts that are spent on them, in terms of form, content, deadline and terms of publication and dissemination defined by the Minister responsible for housing.
"Art. R. 313-26.-It is prohibited for any registered collector organization:
« 1° subordinating a contract of work, supplies or intellectual benefits to the payment by the company of the employer's participation in the construction effort to the organization, or to include in the market a clause providing for such payment;
« 2° Provide any direct or indirect material benefit to a person who has intervened on behalf of the company in the payments made to the organization by the organization in respect of employer participation;
« 3° To approach a company so that it pays the organization the participation of employers in the construction effort, when this demarcation is paid by a commission, fee or payment provided by a service delivery agreement regardless of the form of the service delivery agreement.
"Art. R. 313-27.-The Regional Director of the Environment, Development and Housing of the Region of the Head Office of the Organizations referred to in the 1st of Article R. 313-22 shall be convened and may attend all meetings of the General Meetings and the Board of Directors. It receives the documents necessary for the consideration of the items on the agenda of these proceedings. He can be represented in these forums. At his request, he may be provided with any documents. He may be assisted by the Regional Director of the Environment, Planning and Housing of a region other than that of the organization's head office, in which the organization carries out a substantial part of its activity, or its representative.
"Art. R. 313-28.-I. ― Payments that would be made to organizations by employers after the effective date of a notice of withdrawal of approval issued by the Minister responsible for housing on the basis of section L. 313-13 are not free from the obligation provided for in section L. 313-1, except where the employer did not know or could reasonably know the decision.
"II.-In the event of serious irregularity in the use of funds, serious mismanagement, deficiencies in the realization of the social object or non-compliance with the conditions of approval, the Minister responsible for housing may impose a monetary penalty, which cannot exceed two million euros, against an organization referred to in 2° of section R. 313-22. Its amount is determined based on the seriousness of the facts and the financial situation and size of the body concerned. The organization must, in advance, have been able to present its observations. Its product is recovered as in direct taxes.
"Subsection 2
“Relevant accounting and financial provisions
professional or interprofessional bodies
"Art. R. 313-29-1.-The resources of the organizations mentioned in the 1st of Article R. 313-22 are composed of:
« 1° Resources for employers' participation in the construction effort as defined in Article L. 313-3. Appreciated at the level of an organization, the resources of employers' participation in the construction effort include transfers of resources from employers' participation in the construction effort received from other registered collectors or the Union of Social Housing Economy provided for in section R. 313-18. They do not include loans made by the Union d'économie sociale du logement but include borrowings:
“(a) With the Union d'économie sociale du logement in repercussion of the borrowings undertaken by the latter;
“(b) With the Union d'économie sociale du logement or any financial institution for loans that do not last longer than one year.
"The service of these loans can be charged on the resources of the employer's participation in the construction effort.
"Without these cases, the organizations mentioned in the 1st of Article R. 313-22 are not allowed to use the loan;
« 2° Resources for the additional participation of employers in the construction effort as defined in Article R. 313-29-2;
« 3° Resources for the participation of agricultural employers in the construction effort as defined in Article L. 716-2 of the rural code;
« 4° Operating resources.
"Art. R. 313-29-2.-The resources of the additional participation of employers in the construction effort of the organizations mentioned in 1° of Article R. 313-22 are composed of:
« 1° Payments from employers not subject to Article L. 313-1 of this Code or to Article L. 716-2 of the Rural Code;
« 2° On the part of employer payments under section L. 313-1 that exceeds the mandatory minimum amount, where a contract between the agency and the employer specifies that the payment does not interfere with the obligation under section L. 313-1;
« 3° Returns of loans made from the resources of the additional employer participation in the construction effort.
"Refunds to employers of payments for additional participation previously made in the form of loans are deducted from these resources.
"Employer payments under this section may take the form of grants or loans without interest.
"Art. R. 313-29-3.-The resources of the additional participation of employers in the construction effort of the organizations mentioned in 1° of Article R. 313-22 may be used for the following jobs:
« 1° A job of the same nature as the employment of employers in the construction effort defined in Article R. 313-19-1, Article R. 313-19-2 III to VI and Article R. 313-19-2 I, III, V and VI R. 313-19-3. The provisions of sub-section 3 of section II of this chapter are not applicable to these jobs, the terms of which can be determined, in accordance with the regulations, by the Union of Social Economy of Housing;
« 2° A subscription of securities of commercial companies whose statutory provisions and special terms of control and financing comply with the rules laid down by the standard clauses of the statutes referred to in 2° of Article R. 313-23;
« 3° At loans of at least one year to the commercial companies mentioned in 2°.
"Art. R. 313-29-4.-The operating resources of the organizations mentioned in the 1st of section R. 313-22 are composed of all resources other than those of the employer's participation in the construction effort, the additional participation of employers in the construction effort and the participation of agricultural employers in the construction effort. These include:
« 1° Financial products found on the employment of the resources of the employer's participation in the construction effort, resources of the additional participation of employers in the construction effort and resources of the participation of agricultural employers in the construction effort made in the form of loans or subscriptions of securities;
« 2° Financial products found on the placement of their availability under section R. 313-29-7;
« 3° Debits on the resources of employers' participation in the construction effort authorized under conditions fixed by order of the Minister responsible for housing to cover the investments and expenses necessary for the operation of the organization to ensure the collection and use of such resources.
"Art. R. 313-29-5.-Operating resources are used to finance the investments and expenses necessary for the operation of the organization to ensure the collection and use of resources.
"The remuneration of the leaders can only be financed as it corresponds to actual work and is not excessive given the importance of the service rendered. These conditions are appreciated with respect to the recommendations of the Union d'économie sociale du logement. Non-financial remuneration shall be deducted from the maximum amount of the levy authorized under section 3R. 313-29-4.
"Art. R. 313-29-6.-The result of the closed year of the organizations referred to in 1° of section R. 313-22, increased from the balance of the carry-over again if credited, is affected under the following conditions:
« 1° If positive, it is assigned as a priority to the deferral account again within the debt balance limit of that account;
“(a) Where the potential surplus is less than the total amount:
"—from the samples mentioned in the 3rd of Article R. 313-29-4;
"–from surplus-values on transfers of assets financed from the resources of employer participation in the construction effort, other than surplus-values on investment securities; and
"—the surplus of the net proceeds of liquidation exceeding the amount of the social capital of the companies referred to in Article L. 313-27,
"This surplus is fully allocated to an integrated reserve to the resources of employer participation in the construction effort;
“(b) Where the potential surplus is greater than the amount mentioned in the previous paragraph, that amount, together with a fraction equal to 50% of the difference between the potential surplus and that amount, is allocated to an integrated reserve to the resources of the employer's participation in the construction effort. The General Assembly decides to allocate the balance to the aforementioned reserve or to a reserve for the resources of the additional employer participation in the construction effort;
« 2° If it is negative, it is assigned to rescheduled debtor or, upon authorization of the Minister responsible for housing, to decrease reserves.
"Art. R. 313-29-7.-The financial availabilities of the organizations referred to in 1° of Article R. 313-22 are deposited or placed under the conditions set out in Articles R. 423-74 and R. 423-75.
"Art. R. 313-29-8.-If the level of cash of each organization referred to in the 1st of Article R. 313-22 at the end of the fiscal year, after deduction of the payments of employers under Article L. 716-2 of the Rural Code and 1°, 2° and 3° of Article R. 313-29-2 is greater than a fraction of the payments of employers under Article L. 313
"The Union d'économie sociale du logement devotes these sums exclusively to jobs in the form of loans.
"The portion of employer payments referred to in the first paragraph of this section, as well as the form of payment to the fund, shall be determined by the Supervisory Board of the Union of Social Economy of Housing. »
Section V of Chapter III of Title I of Book III of the Construction and Housing Code (regulatory part) is replaced by the following provisions:
“Section V
" Union d'économie sociale du logement
"Art. R. 313-36.-When consulted under section L. 313-13, the Union d'économie sociale du logement renders its opinion within one month. If the Minister fails to give notice upon expiry of this period, the penalty may be imposed by the Minister.
"Art. R. 313-37.-The three commissioners of the Government representing the State to the Union of Social Economy of Housing and their deputy shall be designated by name, respectively, the Minister responsible for housing, the Minister responsible for the economy and the Minister responsible for the budget.
"Art. R. 313-37-1.-The Union distributes annual employment objectives of the funds of the participation of employers in the construction effort, between the organizations mentioned in the 1st of Article R. 313-22, respecting the minimum and maximum annual envelopes devoted to each job or job category fixed by decree. It monitors and respects these envelopes, if any, by revising the objectives or by modifying the terms and conditions for the implementation of the recommended jobs.
"Art. R. 313-37-2.-The Union shall, by recommendations made on the basis of the last paragraph of Article L. 313-19, after the advice of the National Agency for the Participation of Employers in the Construction Work, the objectives, indicators and expected results in terms of improving the management of the collecting partners. The results obtained are presented annually to the Union Supervisory Board.
"Art. R. 313-38. -Any increase in the capital of the Union of Social Economy of Housing by incorporation of reserves, profits or emission premiums is prohibited, unless the Minister of Housing has granted exemption.
"Art. R. 313-38-1.-Any constitution or dissolution of a cooperative structure or a subsidiary corporation, any accession or withdrawal of a cooperative structure, any subscription, acquisition or assignment of securities by the Union shall be subject to a notice in accordance with its supervisory board. A report on the activity of the cooperation structures and subsidiary companies of the Union is presented annually to the Supervisory Board.
"Art. R. 313-39.-The ceiling of the annual amount of the operating expenses levies set out in section L. 313-25 shall be fixed by order of the Minister responsible for housing.
"Art. R. 313-40.-The financial availability of the intervention fund and the social intervention fund of the Union d'économie sociale du logement en attendant d'emploi are deposited or placed under the conditions set out in Articles R. 423-74 and R. 423-75.
"Art. R. 313-41.-The rules for the management and operation of the universal rental risk guarantee fund are set by the Articles R. 426-1 to R. 426-11 of the Insurance Code. »
Section VI of Chapter III of Title I of Book III of the Construction and Housing Code (regulatory part) is replaced by the following provisions:
“Section VI
Miscellaneous provisions
"Art. R. 313-42.-The payment under Article L. 313-32-1, made by the organizations mentioned in the 2nd of Article R. 313-22 to the associated collectors of the Union of Social Economy of Housing, is made in the form of a subsidy.
"Art. R. 313-43.-The monitoring of compliance with the provisions of this chapter by the organizations referred to in 2° of section R. 313-22 shall be carried out, under the authority of the Minister for Housing and the Minister for Economic Affairs, by the interdepartmental inspection mission of social housing.
"Art. R. 313-44.-The representative of the State in the settlement department of the rental housing owned by the companies mentioned in Article L. 313-27 may request, either to each legislative body of the collector organizations holding shares or shares of these companies, or to the legislative body of these companies in the form of the companies, to deliberate once, when it is envisaged to carry out a disposing of the terms This request must take place within the month following the receipt by the representative of the State of the deliberation authorizing the assignment of the said legislative bodies.
"Art. R. 313-45.-The payment made by the Société nationale des chemins de fer français to the real estate company of the railways pursuant to Article L. 313-1 shall be in the form of loans without interest or subsidy. »
Are repealed:
I.-1° Sections VIII and IX of Chapter III of Title I of Book III of the Construction and Housing Code and the articles they contain;
2° Section 58 J of Schedule III to the General Tax Code;
3° The Decree No. 86-108 of 21 January 1986 amending Book III of the Construction and Housing Code (regulatory portion) with respect to employer participation in the construction effort;
4° The Decree No. 90-100 of 26 January 1990 amending the code of construction and housing and relating to the rules of management of the collector organizations referred to in article R. 313-9 (2°, a) of the same code;
5° The Decree No. 93-748 of 27 March 1993 amending Chapter III of Title I of Book III of the Construction and Housing Code (regulatory portion);
6° The amended Order of March 14, 1986 fixing the annual amount of the sums to be collected in respect of the participation of employers in the construction effort by the associations referred to in Article R. 313-9 (2°, a) of the Construction and Housing Code;
7° The Order of March 14, 1986 defining the bodies authorized to receive payments from employers' participation in the construction effort pursuant to Article R. 313-9 (2°, c) of the Construction and Housing Code;
8° The Order of March 14, 1986 defining the bodies admitted to receiving payments from employers' participation in the construction effort, pursuant to Article R. 313-9 (2°, b) of the Construction and Housing Code;
9° The Order of 8 July 1994 on the terms and conditions of use of the amounts collected for the participation of employers in the construction effort pursuant to sections R. 313-15 to R. 313-17 of the Construction and Housing Code.
II.-1° The Decree No. 93-1413 of 30 December 1993 the provisioning rules applicable to chambers of commerce and industry for their activity relating to the participation of employers in the construction effort and Decree No. 95-1352 of 28 December 1995 the sums collected by the collecting organizations of the employer's participation in the construction effort mentioned in section R. 313-9 (2° b, c and d) of the construction and housing code. However, the provisions of these decrees remain applicable to approved chambers of commerce and industry until 31 December 2011;
2° The Decree No. 94-317 of 13 April 1994 relating to the publication of the usual conditions of employment of payments by collector organizations of the participation of employers in the construction effort referred to in 2° (a, b and d) of Article R. 313-9 of the Construction and Housing Code. However, its provisions remain applicable until the entry into force of the order referred to in Article R. 313-25 of the Construction and Housing Code in its drafting resulting from this decree, and no later than twelve months after the publication of this decree.
1° Aunt 2° of Article R. 612-1 of the Commercial Code, after the words: "subsidies and products of any kind related to current activity;", the end of the sentence is deleted;
2° The construction and housing code is amended to read:
(a) In sections R. 311-52 and R. 311-58, the words: "Article R. 313-9 (2°)" are replaced by the words: "Article R. 313-22";
(b) In II of Article R. 331-20 and II of Article R. 372-23, the words: "with the assistance of the sums referred to in Article L. 313-1" are replaced by the words: "from the resources of the participation of employers in the construction effort referred to in Article L. 313-3";
(c) The third paragraph of section R. 631-25 is read as follows: "Aids from the resources of the employer's participation in the construction effort pursuant to Article R. 313-19-3 and Article R. 313-20-3 I. » ;
(d) In the first paragraph of article R. 631-27, the words ", of the economy" are deleted. The third paragraph of the same article reads as follows: "His secretariat is provided by the management of habitat, urban planning and landscapes. » ;
(e) In R. 321-4 to R. 321-17-1, the words: "Social Economic Union for Housing" are replaced by the words: "Social Economic Union for Housing";
3° Appendix 2 to the General Tax Code is amended to read:
(a) In I of section 161, the reference: "R. 313-3" is replaced by the reference: "R. 313-2";
(b) In I of section 162, the reference: "R. 313-5" is replaced to each occurrence by the reference: "R. 313-3";
(c) Article 163 I reads as follows:
"I. ― In the event of an assignment, termination, safeguard procedure, recovery or judicial liquidation of the undertaking or death of the employer, the declaration provided for in section R. 313-2 of the Construction and Housing Code for the current year and the previous year must be filed in accordance with the provisions of section R. 313-4 of the same Code. »
The provisions of Section I of Chapter III of Title I of Book III of the Construction and Housing Code (regulatory part) are applicable to the participation of employers in the construction effort due from the year 2012.
1° The approvals granted, prior to the publication of this decree, to the approved bodies having the status of Chambers of Commerce and Industry shall be maintained only until 30 June 2012, subject to the compliance with the conditions for the maintenance of approval, as set out in the same section III in its drafting of this decree, common to all registered collectors as well as an amount of employer payments for participation in the construction effort of one hundred euros
During this transitional period, the provisions of Article R. 313-34-1 of the Construction and Housing Code in its drafting prior to the publication of this Order apply to these bodies.
At the end of this transitional period, the approval of chambers of commerce and industry is withdrawn ex officio, without an administrative decision to withdraw approval being notified to the organization; the provisions of Article L. 313-16 of the Construction and Housing Code are applicable;
2° Until 30 June 2012, the amount mentioned in the 3rd of Article R. 313-24 of the Construction and Housing Code is reduced to three million euros;
3° The statutes of the registered collector organizations referred to in 1° of Article R. 313-22 are in accordance with the provisions of Chapter III, Chapter III, Title I, of Book III of the Construction and Housing Code by 30 September 2012;
4° The investments made by employers in accordance with the provisions of section I of Chapter III of Title I of Book III of the Construction and Housing Code in its current drafting prior to the publication of this Order between January 1, 2012 and June 30, 2012 are taken into account in determining the participation of employers in the construction effort due under the year 2012;
5° The provisions of subsection 1 of section III of Chapter III of Title I of Book III of the Construction and Housing Code (regulatory portion) are applicable as of July 1, 2012 when the collecting organizations are moderately rented housing organizations referred to in Article L. 411-2, mixed-income companies carrying on as their principal activity, the construction, acquisition or management of social housing or the French company
6° The registered collectors listed in 1° of section R. 313-22 of the Construction and Housing Code shall, at the opening of fiscal year 2012, have an exceptional amount in the accounting section corresponding to the additional participation in the construction effort.
At the assets, this allocation is made up of:
- the net assets of all loans granted under sections R. 313-31-1 and R. 313-33-3 of the Construction and Housing Code in their writing prior to this Order;
- the net assets of the securities of commercial companies held as at 31 December 2011 and the outstanding loans to these same companies granted pursuant to 1° and 2° of Article R. 313-33-3 of the same code in its writing before this decree.
As a result of the liability, this amount is made as a priority of the debts and provisions of the accounting section corresponding to articles R. 313-31-1 and R. 313-33-3 of the same code in their writing before this Order; the balance to balance assets and liabilities is the equity of this accounting section.
The balance of assets and liabilities in the accounting section corresponding to sections R. 313-31-1 and R. 313-33-3 of the same code in their writing before this Order constitutes resources for the participation of employers in the construction effort.
The Minister of Economy, Finance and Industry, the Minister of Budget, Public Accounts and State Reform, spokesman of the Government, and the Minister to the Minister of Ecology, Sustainable Development, Transport and Housing, responsible for housing, 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 9 May 2012.
François Fillon
By the Prime Minister, Minister of Ecology,
sustainable development, transport and housing:
Minister of Economy,
finance and industry,
François Baroin
Minister of Budget, Public Accounts
and state reform,
Government spokesperson,
Valérie Pécresse
Minister to the Minister of Ecology,
Sustainable Development,
Transport and housing,
Housing Officer
Benoist Apparu
